First Guaranty Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.21% (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: 8.21% (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 14.95% +8.45 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 | $276.8M | 276,839 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.85B | 1,851,396 | RCOAA223 |
| Recomputed ratio | 14.95% | numerator / denominator | |
| Filed ratio | 14.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.45 pp | $156.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.95% +6.95 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 | $276.8M | 276,839 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.85B | 1,851,396 | RCOAA223 |
| Recomputed ratio | 14.95% | numerator / denominator | |
| Filed ratio | 14.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.95 pp | $128.7M | capital that could be lost first |
Total risk-based capital ratio 16.21% +6.21 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 | $300.1M | 300,129 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.85B | 1,851,396 | RCOAA223 |
| Recomputed ratio | 16.21% | numerator / denominator | |
| Filed ratio | 16.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.21 pp | $115.0M | capital that could be lost first |
Tier 1 leverage ratio 7.09% +2.09 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 | $276.8M | 276,839 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.90B | 3,902,843 | RCOAA224 |
| Recomputed ratio | 7.09% | numerator / denominator | |
| Filed ratio | 7.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.09 pp | $81.7M | 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 | 234,192 | 234,192 | 234,192 | 234,192 | 234,192 | 234,192 | RCOAP742 |
| Retained earnings | 44,664 | 40,365 | 38,970 | 35,713 | 79,931 | 86,055 | RCOAKW00 |
| Accumulated other comprehensive income | (17,481) | (13,363) | (7,309) | (8,360) | (10,209) | (11,180) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 261,375 | 261,194 | 265,853 | 261,545 | 303,914 | 309,067 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 15,464 | 11,172 | 4,943 | 5,820 | (5,405) | (4,608) | P859 - P840 |
| Common equity Tier 1 capital | 276,839 | 272,366 | 270,796 | 267,365 | 298,509 | 304,459 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 276,839 | 272,366 | 270,796 | 267,365 | 298,509 | 304,459 | RCOA8274 |
| Tier 2 capital | 23,290 | 25,484 | 27,647 | 30,144 | 31,680 | 33,122 | RCOA5311 |
| Allowance includable in Tier 2 capital | 23,290 | 25,484 | 27,647 | 30,144 | 31,680 | 33,122 | RCOA5310 |
| Total capital | 300,129 | 297,850 | 298,443 | 297,509 | 330,189 | 337,581 | RCOA3792 |
| Total risk-weighted assets | 1,851,396 | 2,024,882 | 2,213,176 | 2,411,501 | 2,534,361 | 2,649,770 | RCOAA223 |
| Average total assets for the leverage ratio | 3,902,843 | 4,179,311 | 3,925,251 | 3,865,938 | 3,901,997 | 3,939,460 | 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 | $781.3M | $504K | 0.06% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.23B | $126.2M | 10.22% | 6.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $546K | $109K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $433.2M | $235.5M | 54.37% | 12.64% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.9M | $13.3M | 150.00% | 0.72% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $33.4M | $45.5M | 136.14% | 2.44% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.29B | $1.24B | 96.46% | 66.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $160.8M | $144.7M | 89.98% | 7.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $61.2M | $51.0M | 83.32% | 2.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.4M | NA | 0.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.86B | ties to item 31 ($1.86B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.86B | RCONB704 |
| Less: excess allowance for credit losses | $11.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.85B | 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 | 14.95% | 14.95% | 16.21% | 7.09% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.45% | 13.45% | 14.71% | 6.52% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.24% | 12.24% | 13.48% | 6.90% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.09% | 11.09% | 12.34% | 6.92% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.78% | 11.78% | 13.03% | 7.65% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.49% | 11.49% | 12.74% | 7.73% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.00% | 11.00% | 12.11% | 7.82% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.63% | 10.63% | 11.66% | 8.32% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.35% | 10.35% | 11.28% | 8.61% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.40% | 10.40% | 11.39% | 8.64% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.31% | 10.31% | 11.20% | 8.94% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.79% | 9.79% | 10.72% | 8.94% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Guaranty Bank (this bank) | Risk-based | 14.95% | 14.95% | 16.21% | 7.09% | |
| Carrollton Bank | $3.88B | Risk-based | 9.93% | 9.93% | 11.18% | 8.01% |
| Sumitomo Mitsui Trust Bank (U.S.A.) Limited | $3.92B | Risk-based | 45.25% | 45.25% | 45.25% | 12.72% |
| Security Bank of Kansas City | $3.86B | CBLR | NA | NA | NA | 12.77% |
| Gulf Coast Bank and Trust Company | $3.86B | Risk-based | 11.85% | 11.85% | 13.10% | 9.07% |
| Bank of Marin | $3.86B | Risk-based | 13.69% | 13.69% | 14.61% | 9.16% |
| Investar Bank, N.A. | $3.85B | Risk-based | 13.51% | 13.51% | 14.68% | 10.75% |
| Capital Bank, N.A. | $3.84B | Risk-based | 11.34% | 11.34% | 12.60% | 8.97% |
| Independence Bank of Kentucky | $3.83B | CBLR | NA | NA | NA | 9.35% |
| Bravera Bank | $3.81B | Risk-based | 11.74% | 11.74% | 12.83% | 9.73% |
| Peer 25th percentile | 11.54% | 11.54% | 12.71% | 9.07% | ||
| Peer median | 11.85% | 11.85% | 13.10% | 9.35% | ||
| Peer 75th percentile | 13.60% | 13.60% | 14.65% | 10.75% | ||
| This bank's percentile | 86 | 86 | 86 | 0 |
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/422433/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.