First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 18.99% +9.99 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $72.1M | 72,097 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $379.7M | 379,678 | RCOAA224 |
| Recomputed ratio | 18.99% | numerator / denominator | |
| Filed ratio | 18.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +9.99 pp | $37.9M | 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 | 6,496 | 6,496 | 6,496 | 6,496 | 6,496 | 6,496 | RCOAP742 |
| Retained earnings | 65,601 | 64,938 | 63,985 | 61,744 | 60,409 | 60,033 | RCOAKW00 |
| Accumulated other comprehensive income | (5,794) | (5,807) | (4,177) | (4,895) | (7,846) | (7,521) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 66,303 | 65,627 | 66,304 | 63,345 | 59,059 | 59,008 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,794 | 5,807 | 4,177 | 4,895 | 7,846 | 7,521 | P859 - P840 |
| Common equity Tier 1 capital | 72,097 | 71,434 | 70,481 | 68,240 | 66,905 | 66,529 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,097 | 71,434 | 70,481 | 68,240 | 66,905 | 66,529 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 379,678 | 374,603 | 371,630 | 367,478 | 368,907 | 368,390 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 18.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 19.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 18.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 18.57% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 18.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 18.06% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 17.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 17.77% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 17.13% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 16.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 16.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.31% | 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 National Bank (this bank) | CBLR | NA | NA | NA | 18.99% | |
| Piscataqua Savings Bank | $373.4M | CBLR | NA | NA | NA | 13.67% |
| The North Country Savings Bank | $373.5M | Risk-based | 23.61% | 23.61% | 24.23% | 14.53% |
| First State Bank | $371.9M | CBLR | NA | NA | NA | 12.58% |
| The First National Bank of Grayson | $371.9M | CBLR | NA | NA | NA | 12.98% |
| Golden Belt Bank, FSA | $373.5M | CBLR | NA | NA | NA | 10.07% |
| Pioneer Bank | $371.8M | Risk-based | 15.67% | 15.67% | 16.53% | 11.96% |
| Upper Peninsula State Bank | $371.7M | CBLR | NA | NA | NA | 13.42% |
| First Federal Community Bank of Bucyrus | $373.8M | Risk-based | 9.77% | 9.77% | 10.89% | 8.10% |
| First Nebraska Bank | $371.4M | CBLR | NA | NA | NA | 10.32% |
| Gilmer National Bank | $374.5M | Risk-based | 14.57% | 14.57% | 15.82% | 9.69% |
| Peer 25th percentile | 13.37% | 13.37% | 14.59% | 10.13% | ||
| Peer median | 15.12% | 15.12% | 16.17% | 12.27% | ||
| Peer 75th percentile | 17.66% | 17.66% | 18.45% | 13.31% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/330239/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.