First Montana Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.90% (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: 8.90% (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 15.89% +9.39 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 | $54.3M | 54,309 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $341.8M | 341,775 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.39 pp | $32.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.89% +7.89 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 | $54.3M | 54,309 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $341.8M | 341,775 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.89 pp | $27.0M | capital that could be lost first |
Total risk-based capital ratio 16.90% +6.90 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 | $57.8M | 57,766 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $341.8M | 341,775 | RCOAA223 |
| Recomputed ratio | 16.90% | numerator / denominator | |
| Filed ratio | 16.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.90 pp | $23.6M | capital that could be lost first |
Tier 1 leverage ratio 10.15% +5.15 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 | $54.3M | 54,309 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $535.0M | 535,044 | RCOAA224 |
| Recomputed ratio | 10.15% | numerator / denominator | |
| Filed ratio | 10.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.15 pp | $27.6M | 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 | 19,110 | 19,110 | 19,110 | 19,110 | 19,110 | 19,110 | RCOAP742 |
| Retained earnings | 36,268 | 35,653 | 35,181 | 34,124 | 33,415 | 33,132 | RCOAKW00 |
| Accumulated other comprehensive income | (2,979) | (3,229) | (3,069) | (3,206) | (3,483) | (3,473) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,399 | 51,534 | 51,222 | 50,028 | 49,042 | 48,769 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,910 | 2,160 | 2,000 | 2,137 | 2,414 | 2,404 | P859 - P840 |
| Common equity Tier 1 capital | 54,309 | 53,694 | 53,222 | 52,165 | 51,456 | 51,173 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 54,309 | 53,694 | 53,222 | 52,165 | 51,456 | 51,173 | RCOA8274 |
| Tier 2 capital | 3,457 | 3,394 | 3,446 | 3,488 | 3,467 | 3,499 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,457 | 3,394 | 3,446 | 3,488 | 3,467 | 3,499 | RCOA5310 |
| Total capital | 57,766 | 57,088 | 56,668 | 55,653 | 54,923 | 54,672 | RCOA3792 |
| Total risk-weighted assets | 341,775 | 346,941 | 345,405 | 345,231 | 348,060 | 341,967 | RCOAA223 |
| Average total assets for the leverage ratio | 535,044 | 542,147 | 570,953 | 559,215 | 553,689 | 564,399 | 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 | $19.7M | $459K | 2.33% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $164.9M | $10.2M | 6.18% | 2.98% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $90.0M | $56.6M | 62.93% | 16.57% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $69K | $104K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $231.7M | $231.2M | 99.77% | 67.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.6M | $27.2M | 91.97% | 7.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.6M | $16.0M | 102.21% | 4.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $341.8M | ties to item 31 ($341.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $341.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $341.8M | 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 | 15.89% | 15.89% | 16.90% | 10.15% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.48% | 15.48% | 16.45% | 9.90% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.41% | 15.41% | 16.41% | 9.32% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.11% | 15.11% | 16.12% | 9.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.78% | 14.78% | 15.78% | 9.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.96% | 14.96% | 15.99% | 9.07% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.26% | 14.26% | 15.24% | 8.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.84% | 12.84% | 13.78% | 8.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.86% | 12.86% | 13.82% | 8.45% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.63% | 12.63% | 13.58% | 8.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.62% | 12.62% | 13.55% | 8.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.86% | 12.86% | 13.78% | 8.66% | 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 Montana Bank, Inc. (this bank) | Risk-based | 15.89% | 15.89% | 16.90% | 10.15% | |
| The Berkshire Bank | $530.0M | Risk-based | 93.68% | 93.68% | 95.00% | 24.16% |
| Lake Elmo Bank | $529.7M | Risk-based | 16.14% | 16.14% | 17.39% | 11.62% |
| Peoples Bank | $529.6M | Risk-based | 10.79% | 10.79% | 11.60% | 8.09% |
| Citizens Community Bank | $531.0M | CBLR | NA | NA | NA | 9.83% |
| The Peoples Bank | $531.1M | Risk-based | 15.52% | 15.52% | 16.77% | 9.29% |
| Fifth District Savings Bank | $531.8M | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% |
| First Secure Community Bank | $528.8M | Risk-based | 10.60% | 10.60% | 11.47% | 9.43% |
| High Country Bank | $528.5M | CBLR | NA | NA | NA | 9.62% |
| Huntington Federal Savings Bank | $532.3M | CBLR | NA | NA | NA | 15.07% |
| Peer 25th percentile | 11.97% | 11.97% | 12.89% | 9.43% | ||
| Peer median | 15.83% | 15.83% | 17.08% | 9.83% | ||
| Peer 75th percentile | 33.21% | 33.21% | 33.96% | 15.07% | ||
| This bank's percentile | 50 | 50 | 50 | 56 |
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/613156/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.