First Liberty Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.18% (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: 6.18% (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 12.93% +6.43 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 | $99.0M | 99,037 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $765.9M | 765,920 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.43 pp | $49.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.93% +4.93 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 | $99.0M | 99,037 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $765.9M | 765,920 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.93 pp | $37.8M | capital that could be lost first |
Total risk-based capital ratio 14.18% +4.18 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 | $108.6M | 108,627 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $765.9M | 765,920 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.18 pp | $32.0M | capital that could be lost first |
Tier 1 leverage ratio 11.82% +6.82 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 | $99.0M | 99,037 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $837.8M | 837,795 | RCOAA224 |
| Recomputed ratio | 11.82% | numerator / denominator | |
| Filed ratio | 11.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.82 pp | $57.1M | 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 | 52,757 | 52,757 | 52,757 | 52,757 | 52,757 | 52,757 | RCOAP742 |
| Retained earnings | 46,280 | 44,551 | 43,432 | 43,600 | 41,760 | 39,697 | RCOAKW00 |
| Accumulated other comprehensive income | (1,237) | (1,103) | (1,027) | (1,392) | (2,057) | (1,917) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 97,800 | 96,205 | 95,162 | 94,965 | 92,460 | 90,537 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,237 | 1,103 | 1,027 | 1,392 | 2,057 | 1,917 | P859 - P840 |
| Common equity Tier 1 capital | 99,037 | 97,308 | 96,189 | 96,357 | 94,517 | 92,454 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 99,037 | 97,308 | 96,189 | 96,357 | 94,517 | 92,454 | RCOA8274 |
| Tier 2 capital | 9,590 | 9,302 | 9,256 | 9,110 | 9,196 | 9,039 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,590 | 9,302 | 9,256 | 9,110 | 9,196 | 9,039 | RCOA5310 |
| Total capital | 108,627 | 106,610 | 105,445 | 105,467 | 103,713 | 101,493 | RCOA3792 |
| Total risk-weighted assets | 765,920 | 742,179 | 738,665 | 727,219 | 734,359 | 721,721 | RCOAA223 |
| Average total assets for the leverage ratio | 837,795 | 848,514 | 846,199 | 840,351 | 810,171 | 784,375 | 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 | $92.6M | $2.1M | 2.28% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.1M | $13.2M | 30.58% | 1.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $120.2M | $73.2M | 60.94% | 9.55% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.4M | $15.6M | 150.00% | 2.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $492K | $738K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $593.8M | $590.5M | 99.44% | 76.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.5M | $33.0M | 98.43% | 4.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $31.6M | $31.6M | 100.00% | 4.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.3M | NA | 0.95% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $760.0M | does not tie to item 31 ($765.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $767.2M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $765.9M | 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 | 12.93% | 12.93% | 14.18% | 11.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.11% | 13.11% | 14.36% | 11.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.02% | 13.02% | 14.28% | 11.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.25% | 13.25% | 14.50% | 11.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.87% | 12.87% | 14.12% | 11.67% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.81% | 12.81% | 14.06% | 11.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.05% | 13.05% | 14.31% | 11.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.14% | 13.14% | 14.39% | 12.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.50% | 13.50% | 14.75% | 12.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.37% | 13.37% | 14.62% | 12.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.77% | 10.77% | 12.02% | 9.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.69% | 10.69% | 11.94% | 10.44% | 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 Liberty Bank (this bank) | Risk-based | 12.93% | 12.93% | 14.18% | 11.82% | |
| Pioneer Bank | $883.8M | Risk-based | 13.65% | 13.65% | 14.66% | 10.20% |
| Newfield National Bank | $889.1M | Risk-based | 18.68% | 18.68% | 19.93% | 10.07% |
| First Bank | $889.9M | Risk-based | 24.62% | 24.62% | 25.87% | 10.16% |
| Central State Bank | $890.7M | CBLR | NA | NA | NA | 8.98% |
| Traditions Bank | $890.9M | Risk-based | 13.60% | 13.60% | 14.85% | 10.50% |
| The Savings Bank | $891.0M | CBLR | NA | NA | NA | 9.45% |
| Seattle Bank | $891.4M | Risk-based | 13.25% | 13.25% | 14.51% | 10.29% |
| Points West Community Bank | $877.6M | CBLR | NA | NA | NA | 9.22% |
| Southwest Heritage Bank | $892.8M | Risk-based | 15.11% | 15.11% | 16.25% | 13.36% |
| Peer 25th percentile | 13.61% | 13.61% | 14.71% | 9.45% | ||
| Peer median | 14.38% | 14.38% | 15.55% | 10.16% | ||
| Peer 75th percentile | 17.79% | 17.79% | 19.01% | 10.29% | ||
| This bank's percentile | 0 | 0 | 0 | 89 |
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/898850/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.