First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.79% (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: 14.79% (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 21.53% +15.03 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 | $9.9M | 9,928 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.1M | 46,115 | RCOAA223 |
| Recomputed ratio | 21.53% | numerator / denominator | |
| Filed ratio | 21.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.03 pp | $6.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.53% +13.53 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 | $9.9M | 9,928 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.1M | 46,115 | RCOAA223 |
| Recomputed ratio | 21.53% | numerator / denominator | |
| Filed ratio | 21.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.53 pp | $6.2M | capital that could be lost first |
Total risk-based capital ratio 22.79% +12.79 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 | $10.5M | 10,509 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.1M | 46,115 | RCOAA223 |
| Recomputed ratio | 22.79% | numerator / denominator | |
| Filed ratio | 22.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.79 pp | $5.9M | capital that could be lost first |
Tier 1 leverage ratio 9.71% +4.71 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 | $9.9M | 9,928 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $102.2M | 102,226 | RCOAA224 |
| Recomputed ratio | 9.71% | numerator / denominator | |
| Filed ratio | 9.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.71 pp | $4.8M | 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 | 3,400 | 3,400 | 3,400 | 3,400 | 3,400 | 3,000 | RCOAP742 |
| Retained earnings | 6,528 | 6,349 | 6,184 | 6,102 | 5,945 | 5,833 | RCOAKW00 |
| Accumulated other comprehensive income | (4,095) | (3,995) | (4,121) | (4,507) | (5,720) | (5,842) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,833 | 5,754 | 5,463 | 4,995 | 3,625 | 2,991 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,095 | 3,995 | 4,121 | 4,507 | 5,720 | 5,842 | P859 - P840 |
| Common equity Tier 1 capital | 9,928 | 9,749 | 9,584 | 9,502 | 9,345 | 8,833 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,928 | 9,749 | 9,584 | 9,502 | 9,345 | 8,833 | RCOA8274 |
| Tier 2 capital | 581 | 612 | 598 | 548 | 526 | 570 | RCOA5311 |
| Allowance includable in Tier 2 capital | 581 | 612 | 598 | 548 | 526 | 570 | RCOA5310 |
| Total capital | 10,509 | 10,361 | 10,182 | 10,050 | 9,871 | 9,403 | RCOA3792 |
| Total risk-weighted assets | 46,115 | 48,651 | 47,577 | 43,524 | 41,768 | 45,317 | RCOAA223 |
| Average total assets for the leverage ratio | 102,226 | 100,714 | 97,698 | 94,141 | 92,421 | 97,522 | 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 | $2.3M | $176K | 7.64% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $46.5M | $9.9M | 21.42% | 21.43% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.0M | $2.0M | 20.00% | 4.31% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $3K | $2K | 50.00% | 0.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $1.9M | 150.00% | 4.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $39.3M | $30.7M | 78.32% | 66.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.2M | $1.7M | 78.76% | 3.71% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $900 | 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 | $46.5M | ties to item 31 ($46.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.5M | RCONB704 |
| Less: excess allowance for credit losses | $372K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.1M | 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 | 21.53% | 21.53% | 22.79% | 9.71% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 20.04% | 20.04% | 21.30% | 9.68% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.14% | 20.14% | 21.40% | 9.81% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 21.83% | 21.83% | 23.09% | 10.09% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 22.37% | 22.37% | 23.63% | 10.11% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 19.49% | 19.49% | 20.75% | 9.06% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 18.88% | 18.88% | 20.14% | 9.03% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 21.37% | 21.37% | 22.65% | 9.35% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 20.77% | 20.77% | 22.04% | 9.78% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 20.90% | 20.90% | 22.17% | 8.99% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 20.45% | 20.45% | 21.72% | 9.68% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 21.09% | 21.09% | 22.36% | 9.54% | 20.70% | 20.70% | 21.86% | 12.73% |
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 National Bank (this bank) | Risk-based | 21.53% | 21.53% | 22.79% | 9.71% | |
| Mutual Federal Bank | $96.5M | Risk-based | 24.54% | 24.54% | 25.80% | 16.34% |
| First Farmers & Merchants State Bank | $96.4M | Risk-based | 13.84% | 13.84% | 15.02% | 11.46% |
| Johnson State Bank | $96.6M | CBLR | NA | NA | NA | 14.72% |
| The Miners National Bank of Eveleth | $96.6M | Risk-based | 20.90% | 20.90% | 22.16% | 10.07% |
| Boston Trust Walden N.A. | $96.6M | Risk-based | 89.32% | 89.32% | 89.33% | 64.46% |
| The Citizens State Bank of Cheney, Kansas | $96.7M | CBLR | NA | NA | NA | 11.10% |
| The First National Bank of Germantown | $96.2M | Risk-based | 17.05% | 17.05% | 18.01% | 8.49% |
| The Citizens State Bank and Trust Company | $96.1M | Risk-based | 9.97% | 9.97% | 10.96% | 8.96% |
| BANK47 | $97.0M | CBLR | NA | NA | NA | 12.97% |
| The First Central National Bank of Saint Paris | $97.0M | Risk-based | 29.75% | 29.75% | 30.56% | 18.89% |
| Peer 25th percentile | 15.44% | 15.44% | 16.52% | 10.33% | ||
| Peer median | 20.90% | 20.90% | 22.16% | 12.22% | ||
| Peer 75th percentile | 27.15% | 27.15% | 28.18% | 15.94% | ||
| This bank's percentile | 57 | 57 | 57 | 20 |
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/2490285/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.