First Independent Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.49% (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: 5.49% (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 12.26% +5.76 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 | $62.2M | 62,220 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $507.6M | 507,594 | RCOAA223 |
| Recomputed ratio | 12.26% | numerator / denominator | |
| Filed ratio | 12.26% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.76 pp | $29.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.26% +4.26 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 | $62.2M | 62,220 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $507.6M | 507,594 | RCOAA223 |
| Recomputed ratio | 12.26% | numerator / denominator | |
| Filed ratio | 12.26% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.26 pp | $21.6M | capital that could be lost first |
Total risk-based capital ratio 13.49% +3.49 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 | $68.5M | 68,474 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $507.6M | 507,594 | RCOAA223 |
| Recomputed ratio | 13.49% | numerator / denominator | |
| Filed ratio | 13.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.49 pp | $17.7M | capital that could be lost first |
Tier 1 leverage ratio 9.87% +4.87 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 | $62.2M | 62,220 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $630.4M | 630,442 | RCOAA224 |
| Recomputed ratio | 9.87% | numerator / denominator | |
| Filed ratio | 9.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.87 pp | $30.7M | 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 | 40,500 | 40,500 | 30,500 | 30,500 | 30,500 | 25,500 | RCOAP742 |
| Retained earnings | 24,274 | 22,715 | 20,574 | 19,393 | 18,253 | 20,850 | RCOAKW00 |
| Accumulated other comprehensive income | (3,539) | (4,218) | (3,457) | (4,393) | (4,682) | (4,952) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,235 | 58,997 | 47,617 | 45,500 | 44,071 | 41,398 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 985 | 1,492 | 550 | 1,292 | 3,761 | 3,982 | P859 - P840 |
| Common equity Tier 1 capital | 62,220 | 60,489 | 48,167 | 46,792 | 47,832 | 45,380 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,220 | 60,489 | 48,167 | 46,792 | 47,832 | 45,380 | RCOA8274 |
| Tier 2 capital | 6,254 | 5,087 | 4,788 | 4,863 | 4,824 | 4,521 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,254 | 5,087 | 4,788 | 4,863 | 4,824 | 4,521 | RCOA5310 |
| Total capital | 68,474 | 65,576 | 52,955 | 51,655 | 52,656 | 49,901 | RCOA3792 |
| Total risk-weighted assets | 507,594 | 491,328 | 467,023 | 468,556 | 413,698 | 428,488 | RCOAA223 |
| Average total assets for the leverage ratio | 630,442 | 611,441 | 599,482 | 582,667 | 528,704 | 528,594 | 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 | $20.7M | $1.2M | 5.82% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $140.2M | $35.7M | 25.47% | 7.04% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.2M | $1.6M | 20.00% | 0.32% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $79.1M | $47.8M | 60.49% | 9.43% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $564K | $846K | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $363.7M | $351.2M | 96.55% | 69.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.3M | $23.7M | 93.65% | 4.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $38.7M | $38.7M | 100.00% | 7.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.8M | NA | 1.34% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $500.8M | does not tie to item 31 ($507.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $507.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $507.6M | 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 | 12.26% | 12.26% | 13.49% | 9.87% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.31% | 12.31% | 13.35% | 9.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.31% | 10.31% | 11.34% | 8.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.99% | 9.99% | 11.02% | 8.03% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.56% | 11.56% | 12.73% | 9.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.59% | 10.59% | 11.65% | 8.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.32% | 10.32% | 11.35% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.52% | 10.52% | 11.59% | 8.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.60% | 10.60% | 11.58% | 8.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.34% | 11.34% | 12.59% | 8.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.46% | 12.46% | 13.71% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.72% | 12.72% | 13.97% | 9.06% | 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 Independent Bank (this bank) | Risk-based | 12.26% | 12.26% | 13.49% | 9.87% | |
| Delta Bank | $632.0M | CBLR | NA | NA | NA | 10.04% |
| Quaint Oak Bank | $631.5M | Risk-based | 13.60% | 13.60% | 14.85% | 10.91% |
| First National Bank of Louisiana | $631.1M | Risk-based | 14.03% | 14.03% | 15.16% | 11.02% |
| The Bank of Marion | $634.1M | Risk-based | 18.18% | 18.18% | 19.22% | 11.37% |
| Community First Bank | $634.1M | CBLR | NA | NA | NA | 10.95% |
| First National Bank Colorado | $634.3M | CBLR | NA | NA | NA | 11.76% |
| American Bank | $630.4M | Risk-based | 15.36% | 15.36% | 16.61% | 11.12% |
| Banktennessee | $630.3M | Risk-based | 12.05% | 12.05% | 13.30% | 9.73% |
| Century Savings Bank | $634.8M | CBLR | NA | NA | NA | 13.20% |
| First Bank, Upper Michigan | $629.5M | Risk-based | 15.96% | 15.96% | 17.02% | 12.68% |
| Peer 25th percentile | 13.71% | 13.71% | 14.93% | 10.92% | ||
| Peer median | 14.69% | 14.69% | 15.88% | 11.07% | ||
| Peer 75th percentile | 15.81% | 15.81% | 16.92% | 11.66% | ||
| This bank's percentile | 17 | 17 | 17 | 10 |
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/761851/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.