First National Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Compared with Q1 2026, Tangible equity to tangible assets rose 0.71 percentage points in Q2 2026 to 21.36%, the biggest move on this page. Within South Dakota, First National Bank is 5th of 36 on CET1 ratio, 23.91% as of Q2 2026, above the middle of the field. Against a median of 13.48% for banks in the $1B-10B asset tier, First National Bank reported 23.91% on CET1 ratio in Q2 2026, 10.43 points higher.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 23.91% |
| Tier 1 risk-based capital ratio | 26.19% |
| Total risk-based capital ratio | 27.48% |
| Tier 1 leverage ratio | 21.88% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $398.7M |
| Tier 1 capital | $436.7M |
| Total risk-based capital | $458.3M |
| Total equity capital | $476.5M |
| Risk-weighted assets | $1.67B |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 23.44% |
| Tangible equity to tangible assets | 21.36% |
| Equity capital to average assets | 23.24% |
| Internal capital growth rate | 10.07% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $971K |
| Common stock surplus | $13.0M |
| Retained earnings | $438.5M |
| Preferred stock and surplus | $38.0M |
| Accumulated other comprehensive income | -$14.1M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 22.46% | 25.11% | 26.42% | 21.84% | $1.44B |
| Q4 2023 | 23.06% | 25.72% | 27.03% | 21.96% | $1.43B |
| Q1 2024 | 24.02% | 26.72% | 28.03% | 23.09% | $1.40B |
| Q2 2024 | 24.50% | 27.24% | 28.55% | 23.17% | $1.39B |
| Q3 2024 | 24.94% | 27.66% | 28.97% | 23.54% | $1.40B |
| Q4 2024 | 25.52% | 28.23% | 29.54% | 23.68% | $1.40B |
| Q1 2025 | 25.99% | 28.69% | 29.99% | 24.23% | $1.41B |
| Q2 2025 | 26.03% | 28.67% | 29.97% | 24.45% | $1.44B |
| Q3 2025 | 22.86% | 25.23% | 26.52% | 20.14% | $1.61B |
| Q4 2025 | 23.15% | 25.50% | 26.80% | 20.27% | $1.62B |
| Q1 2026 | 23.95% | 26.31% | 27.60% | 21.18% | $1.61B |
| Q2 2026 | 23.91% | 26.19% | 27.48% | 21.88% | $1.67B |
First National Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First National Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First National Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 14712) · FFIEC NIC profile (RSSD 355858)