First Kansas Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.57% (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: 11.57% (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 18.32% +11.82 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 | $24.5M | 24,548 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $134.0M | 134,024 | RCOAA223 |
| Recomputed ratio | 18.32% | numerator / denominator | |
| Filed ratio | 18.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.82 pp | $15.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.32% +10.32 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 | $24.5M | 24,548 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $134.0M | 134,024 | RCOAA223 |
| Recomputed ratio | 18.32% | numerator / denominator | |
| Filed ratio | 18.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.32 pp | $13.8M | capital that could be lost first |
Total risk-based capital ratio 19.57% +9.57 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 | $26.2M | 26,228 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $134.0M | 134,024 | RCOAA223 |
| Recomputed ratio | 19.57% | numerator / denominator | |
| Filed ratio | 19.57% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.57 pp | $12.8M | capital that could be lost first |
Tier 1 leverage ratio 8.35% +3.35 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 | $24.5M | 24,548 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $294.1M | 294,059 | RCOAA224 |
| Recomputed ratio | 8.35% | numerator / denominator | |
| Filed ratio | 8.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.35 pp | $9.8M | 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 | 4,500 | 4,500 | 4,500 | 4,500 | 4,500 | 4,500 | RCOAP742 |
| Retained earnings | 20,048 | 20,235 | 18,980 | 18,740 | 19,915 | 19,837 | RCOAKW00 |
| Accumulated other comprehensive income | (6,070) | (6,751) | (5,148) | (6,139) | (7,583) | (8,111) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,478 | 17,984 | 18,332 | 17,101 | 16,832 | 16,226 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,070 | 6,751 | 5,126 | 6,095 | 7,516 | 8,020 | P859 - P840 |
| Common equity Tier 1 capital | 24,548 | 24,735 | 23,458 | 23,196 | 24,348 | 24,246 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,548 | 24,735 | 23,458 | 23,196 | 24,348 | 24,246 | RCOA8274 |
| Tier 2 capital | 1,680 | 1,585 | 1,572 | 1,543 | 1,497 | 1,475 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,680 | 1,585 | 1,572 | 1,543 | 1,497 | 1,475 | RCOA5310 |
| Total capital | 26,228 | 26,320 | 25,030 | 24,739 | 25,845 | 25,721 | RCOA3792 |
| Total risk-weighted assets | 134,024 | 126,330 | 125,332 | 122,998 | 119,343 | 117,612 | RCOAA223 |
| Average total assets for the leverage ratio | 294,059 | 295,653 | 283,754 | 276,221 | 276,660 | 284,639 | 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 | $8.7M | $568K | 6.50% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $142.0M | $25.2M | 17.73% | 18.73% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $83.6M | $41.8M | 50.04% | 31.11% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $51.0M | $50.7M | 99.30% | 37.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.5M | $4.5M | 81.92% | 3.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.4M | $5.4M | 100.00% | 3.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.3M | NA | 4.70% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $128.1M | ties to item 31 ($128.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $134.4M | RCONB704 |
| Less: excess allowance for credit losses | $397K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $134.0M | 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 | 18.32% | 18.32% | 19.57% | 8.35% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.58% | 19.58% | 20.83% | 8.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.72% | 18.72% | 19.97% | 8.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.86% | 18.86% | 20.11% | 8.40% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.40% | 20.40% | 21.66% | 8.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.62% | 20.62% | 21.87% | 8.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.98% | 18.98% | 20.24% | 8.62% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.75% | 19.75% | 21.01% | 9.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.65% | 18.65% | 19.90% | 8.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.96% | 21.96% | 23.21% | 9.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.09% | 20.09% | 21.34% | 9.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.40% | 19.40% | 20.66% | 8.57% | 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 Kansas Bank (this bank) | Risk-based | 18.32% | 18.32% | 19.57% | 8.35% | |
| Crawford County Trust and Savings Bank | $294.5M | Risk-based | 14.38% | 14.38% | 15.50% | 9.93% |
| Partners Bank | $294.2M | CBLR | NA | NA | NA | 14.70% |
| McClain Bank | $294.0M | CBLR | NA | NA | NA | 9.52% |
| First National Bank & Trust, Elk City, Oklahoma | $294.0M | CBLR | NA | NA | NA | 13.09% |
| The Upstate National Bank | $294.8M | Risk-based | 15.33% | 15.34% | 16.53% | 10.19% |
| Community 1st Bank Las Vegas | $293.9M | Risk-based | 21.93% | 21.93% | 22.98% | 10.02% |
| St. Landry Bank and Trust Company | $294.9M | Risk-based | 26.65% | 26.65% | 27.91% | 11.20% |
| Coleman County State Bank | $295.1M | Risk-based | 12.90% | 12.90% | 13.89% | 8.56% |
| First Federal Savings and Loan Association of Newark | $293.5M | CBLR | NA | NA | NA | 14.18% |
| Peer 25th percentile | 14.38% | 14.38% | 15.50% | 9.93% | ||
| Peer median | 15.33% | 15.34% | 16.53% | 10.19% | ||
| Peer 75th percentile | 21.93% | 21.93% | 22.98% | 13.09% | ||
| This bank's percentile | 60 | 60 | 60 | 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/1492817/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.