First Financial Bank in Winnebago: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.28% (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: 12.28% (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 19.40% +12.90 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 | $8.1M | 8,118 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.8M | 41,843 | RCOAA223 |
| Recomputed ratio | 19.40% | numerator / denominator | |
| Filed ratio | 19.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.90 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.40% +11.40 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 | $8.1M | 8,118 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.8M | 41,843 | RCOAA223 |
| Recomputed ratio | 19.40% | numerator / denominator | |
| Filed ratio | 19.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.40 pp | $4.8M | capital that could be lost first |
Total risk-based capital ratio 20.28% +10.28 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 | $8.5M | 8,486 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.8M | 41,843 | RCOAA223 |
| Recomputed ratio | 20.28% | numerator / denominator | |
| Filed ratio | 20.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.28 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 13.81% +8.81 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 | $8.1M | 8,118 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $58.8M | 58,792 | RCOAA224 |
| Recomputed ratio | 13.81% | numerator / denominator | |
| Filed ratio | 13.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.81 pp | $5.2M | 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 | 7,000 | 7,000 | 7,000 | 7,000 | 7,000 | 7,000 | RCOAP742 |
| Retained earnings | 1,118 | 1,043 | 948 | 1,067 | 997 | 944 | RCOAKW00 |
| Accumulated other comprehensive income | (1,467) | (1,639) | (1,393) | (1,647) | (2,215) | (1,965) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,651 | 6,404 | 6,555 | 6,420 | 5,782 | 5,979 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,467 | 1,639 | 1,393 | 1,647 | 2,215 | 1,965 | P859 - P840 |
| Common equity Tier 1 capital | 8,118 | 8,043 | 7,948 | 8,067 | 7,997 | 7,944 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,118 | 8,043 | 7,948 | 8,067 | 7,997 | 7,944 | RCOA8274 |
| Tier 2 capital | 368 | 368 | 368 | 368 | 368 | 357 | RCOA5311 |
| Allowance includable in Tier 2 capital | 368 | 368 | 368 | 368 | 368 | 357 | RCOA5310 |
| Total capital | 8,486 | 8,411 | 8,316 | 8,435 | 8,365 | 8,301 | RCOA3792 |
| Total risk-weighted assets | 41,843 | 41,508 | 42,321 | 43,559 | 44,566 | 43,201 | RCOAA223 |
| Average total assets for the leverage ratio | 58,792 | 59,281 | 59,927 | 61,536 | 61,332 | 60,961 | 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 | $1.0M | $63K | 6.06% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.4M | $5.2M | 24.43% | 12.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $225K | $45K | 20.00% | 0.11% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $6.4M | $3.5M | 55.41% | 8.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $221K | $332K | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $28.3M | $28.3M | 100.00% | 67.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.4M | $2.2M | 89.21% | 5.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 5.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $41.8M | ties to item 31 ($41.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $41.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $41.8M | 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 | 19.40% | 19.40% | 20.28% | 13.81% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.38% | 19.38% | 20.26% | 13.57% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 18.78% | 18.78% | 19.65% | 13.26% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 18.52% | 18.52% | 19.36% | 13.11% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 17.94% | 17.94% | 18.77% | 13.04% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 18.39% | 18.39% | 19.21% | 13.03% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 17.71% | 17.71% | 18.52% | 12.99% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.83% | 16.83% | 17.62% | 12.21% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.62% | 16.62% | 17.40% | 12.84% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 16.96% | 16.96% | 17.78% | 12.85% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.46% | 17.46% | 18.26% | 13.57% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 17.71% | 17.71% | 18.54% | 13.86% | 20.70% | 20.70% | 21.86% | 12.73% |
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 in Winnebago (this bank) | Risk-based | 19.40% | 19.40% | 20.28% | 13.81% | |
| First Bank and Trust Company | $58.2M | CBLR | NA | NA | NA | 16.68% |
| First State Bank | $58.2M | CBLR | NA | NA | NA | 10.64% |
| Generations Bank | $58.3M | CBLR | NA | NA | NA | 10.58% |
| Grant County Bank | $58.4M | CBLR | NA | NA | NA | 15.59% |
| Pinnacle Bank, Inc | $57.9M | CBLR | NA | NA | NA | 15.67% |
| Ford County State Bank | $58.4M | Risk-based | 16.53% | 16.53% | 17.43% | 11.17% |
| Bank of Clarks | $58.5M | CBLR | NA | NA | NA | 9.79% |
| Blue Grass Federal Savings and Loan Association | $58.5M | Risk-based | 25.63% | 25.63% | 26.87% | 15.91% |
| Peer 25th percentile | 18.81% | 18.81% | 19.79% | 10.63% | ||
| Peer median | 21.08% | 21.08% | 22.15% | 13.38% | ||
| Peer 75th percentile | 23.35% | 23.35% | 24.51% | 15.73% | ||
| This bank's percentile | 50 | 50 | 50 | 50 |
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/840354/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.