First Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.94% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 7.94% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 15.12% +8.62 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $26.1M | 26,092 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $172.6M | 172,557 | RCOAA223 |
| Recomputed ratio | 15.12% | numerator / denominator | |
| Filed ratio | 15.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.62 pp | $14.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.12% +7.12 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $26.1M | 26,092 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $172.6M | 172,557 | RCOAA223 |
| Recomputed ratio | 15.12% | numerator / denominator | |
| Filed ratio | 15.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.12 pp | $12.3M | capital that could be lost first |
Total risk-based capital ratio 15.94% +5.94 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $27.5M | 27,511 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $172.6M | 172,557 | RCOAA223 |
| Recomputed ratio | 15.94% | numerator / denominator | |
| Filed ratio | 15.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.94 pp | $10.3M | capital that could be lost first |
Tier 1 leverage ratio 10.69% +5.69 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $26.1M | 26,092 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $244.0M | 244,028 | RCOAA224 |
| Recomputed ratio | 10.69% | numerator / denominator | |
| Filed ratio | 10.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.69 pp | $13.9M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 9,242 | 9,242 | 9,242 | 9,242 | 9,242 | 9,242 | RCOAP742 |
| Retained earnings | 16,850 | 16,211 | 16,043 | 16,200 | 15,547 | 14,902 | RCOAKW00 |
| Accumulated other comprehensive income | (17,959) | (18,692) | (18,018) | (18,670) | (20,672) | (19,898) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,133 | 6,761 | 7,267 | 6,772 | 4,117 | 4,246 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17,959 | 18,692 | 18,018 | 18,670 | 20,672 | 19,898 | P859 - P840 |
| Common equity Tier 1 capital | 26,092 | 25,453 | 25,285 | 25,442 | 24,789 | 24,144 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,092 | 25,453 | 25,285 | 25,442 | 24,789 | 24,144 | RCOA8274 |
| Tier 2 capital | 1,419 | 1,416 | 1,417 | 1,460 | 1,466 | 1,471 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,419 | 1,416 | 1,417 | 1,460 | 1,466 | 1,471 | RCOA5310 |
| Total capital | 27,511 | 26,869 | 26,702 | 26,902 | 26,255 | 25,615 | RCOA3792 |
| Total risk-weighted assets | 172,557 | 167,035 | 165,337 | 162,966 | 157,113 | 156,850 | RCOAA223 |
| Average total assets for the leverage ratio | 244,028 | 246,197 | 245,310 | 239,205 | 239,013 | 230,331 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $20.1M | $833K | 4.15% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.2M | $29.8M | 33.47% | 17.29% | RC-R Part II, item 2.a, 2.b |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 1.76% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $131.2M | $110.7M | 84.40% | 64.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.2M | $25.5M | 97.51% | 14.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.2M | $2.6M | 61.75% | 1.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $172.6M | ties to item 31 ($172.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $172.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $172.6M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 15.12% | 15.12% | 15.94% | 10.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.24% | 15.24% | 16.09% | 10.34% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.29% | 15.29% | 16.15% | 10.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.61% | 15.61% | 16.51% | 10.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.78% | 15.78% | 16.71% | 10.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.39% | 15.39% | 16.33% | 10.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.25% | 15.25% | 16.20% | 10.25% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.61% | 15.61% | 16.55% | 10.55% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.09% | 15.09% | 16.01% | 10.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.81% | 14.81% | 15.72% | 10.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.49% | 14.49% | 15.41% | 10.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.09% | 15.09% | 16.03% | 10.51% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| First Financial Bank (this bank) | Risk-based | 15.12% | 15.12% | 15.94% | 10.69% | |
| Charlevoix State Bank | $248.3M | Risk-based | 18.39% | 18.39% | 19.51% | 10.41% |
| Farmers Bank and Trust Company | $247.8M | CBLR | NA | NA | NA | 9.46% |
| Currency Bank | $248.5M | CBLR | NA | NA | NA | 13.38% |
| Peoples Bank | $248.7M | CBLR | NA | NA | NA | 10.96% |
| Drake Bank | $247.4M | Risk-based | 9.80% | 9.80% | 11.07% | 7.27% |
| Hendricks County Bank and Trust Company | $247.4M | CBLR | NA | NA | NA | 9.96% |
| First State Bank of the Ozarks | $248.9M | Risk-based | 11.64% | 11.64% | 12.72% | 8.09% |
| Citizens Bank of Eldon | $247.3M | CBLR | NA | NA | NA | 11.53% |
| Bodcaw Bank | $247.3M | CBLR | NA | NA | NA | 10.89% |
| 1st National Bank | $247.2M | Risk-based | 14.71% | 14.71% | 15.96% | 9.56% |
| Peer 25th percentile | 11.18% | 11.18% | 12.31% | 9.48% | ||
| Peer median | 13.17% | 13.17% | 14.34% | 10.18% | ||
| Peer 75th percentile | 15.63% | 15.63% | 16.85% | 10.94% | ||
| This bank's percentile | 75 | 75 | 50 | 60 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/292234/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.