First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 19.41% (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 CET1. The bank clears the requirement. Filed figure: 19.41% (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 23.91% +17.41 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 | $398.7M | 398,696 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.67B | 1,667,675 | RCOAA223 |
| Recomputed ratio | 23.91% | numerator / denominator | |
| Filed ratio | 23.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.41 pp | $290.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.19% +18.19 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 | $436.7M | 436,746 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.67B | 1,667,675 | RCOAA223 |
| Recomputed ratio | 26.19% | numerator / denominator | |
| Filed ratio | 26.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.19 pp | $303.3M | capital that could be lost first |
Total risk-based capital ratio 27.48% +17.48 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 | $458.3M | 458,286 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.67B | 1,667,675 | RCOAA223 |
| Recomputed ratio | 27.48% | numerator / denominator | |
| Filed ratio | 27.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +17.48 pp | $291.5M | capital that could be lost first |
Tier 1 leverage ratio 21.88% +16.88 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 | $436.7M | 436,746 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.00B | 1,996,063 | RCOAA224 |
| Recomputed ratio | 21.88% | numerator / denominator | |
| Filed ratio | 21.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +16.88 pp | $336.9M | 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 | 13,945 | 13,945 | 13,945 | 13,945 | 13,945 | 13,944 | RCOAP742 |
| Retained earnings | 438,536 | 426,816 | 414,849 | 404,381 | 394,971 | 386,386 | RCOAKW00 |
| Accumulated other comprehensive income | (14,077) | (13,178) | (12,831) | (13,311) | (17,139) | (17,227) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 438,404 | 427,583 | 415,963 | 405,015 | 391,777 | 383,103 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (39,708) | (40,842) | (41,423) | (37,873) | (16,238) | (16,220) | P859 - P840 |
| Common equity Tier 1 capital | 398,696 | 386,741 | 374,540 | 367,142 | 375,539 | 366,883 | RCOAP859 |
| Additional Tier 1 capital | 38,050 | 38,050 | 38,050 | 38,050 | 38,049 | 38,050 | RCOAP865 |
| Tier 1 capital | 436,746 | 424,791 | 412,590 | 405,192 | 413,588 | 404,933 | RCOA8274 |
| Tier 2 capital | 21,540 | 20,898 | 20,960 | 20,820 | 18,788 | 18,420 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,540 | 20,898 | 20,960 | 20,820 | 18,788 | 18,420 | RCOA5310 |
| Total capital | 458,286 | 445,689 | 433,550 | 426,012 | 432,376 | 423,353 | RCOA3792 |
| Total risk-weighted assets | 1,667,675 | 1,614,847 | 1,617,949 | 1,606,304 | 1,442,645 | 1,411,578 | RCOAA223 |
| Average total assets for the leverage ratio | 1,996,063 | 2,005,857 | 2,035,921 | 2,012,378 | 1,691,283 | 1,671,266 | 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 | $127.1M | $2.8M | 2.18% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $282.9M | $45.1M | 15.93% | 2.62% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $172.4M | $92.9M | 53.88% | 5.39% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.8M | 150.00% | 0.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.6M | $15.9M | 150.00% | 0.92% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.39B | $1.37B | 98.92% | 79.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $91.2M | $87.1M | 95.54% | 5.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $103.3M | $103.3M | 100.00% | 5.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.1M | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.72B | does not tie to item 31 ($1.72B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.72B | RCONB704 |
| Less: excess allowance for credit losses | $55.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.67B | 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 | 23.91% | 26.19% | 27.48% | 21.88% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 23.95% | 26.31% | 27.60% | 21.18% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 23.15% | 25.50% | 26.80% | 20.27% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 22.86% | 25.23% | 26.52% | 20.14% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 26.03% | 28.67% | 29.97% | 24.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 25.99% | 28.69% | 29.99% | 24.23% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 25.52% | 28.23% | 29.54% | 23.68% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 24.94% | 27.66% | 28.97% | 23.54% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 24.50% | 27.24% | 28.55% | 23.17% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 24.02% | 26.72% | 28.03% | 23.09% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 23.06% | 25.72% | 27.03% | 21.96% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 22.46% | 25.11% | 26.42% | 21.84% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 23.91% | 26.19% | 27.48% | 21.88% | |
| Blackhawk Bank & Trust | $2.04B | CBLR | NA | NA | NA | 10.54% |
| First Financial Bank | $2.04B | CBLR | NA | NA | NA | 11.15% |
| Beneficial State Bank | $2.03B | CBLR | NA | NA | NA | 11.22% |
| Peoples Bank | $2.04B | Risk-based | 11.81% | 11.81% | 13.03% | 9.31% |
| Mabrey Bank | $2.02B | Risk-based | 10.79% | 10.79% | 11.95% | 8.47% |
| Montecito Bank & Trust | $2.02B | CBLR | NA | NA | NA | 11.29% |
| Trunorth Bank | $2.02B | Risk-based | 12.06% | 12.06% | 13.23% | 9.82% |
| The Farmers & Merchants Bank | $2.02B | CBLR | NA | NA | NA | 9.79% |
| Florence Bank | $2.01B | CBLR | NA | NA | NA | 12.23% |
| Mission Bank | $2.01B | CBLR | NA | NA | NA | 12.22% |
| Peer 25th percentile | 11.30% | 11.30% | 12.49% | 9.80% | ||
| Peer median | 11.81% | 11.81% | 13.03% | 10.85% | ||
| Peer 75th percentile | 11.93% | 11.93% | 13.13% | 11.27% | ||
| This bank's percentile | 100 | 100 | 100 | 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/355858/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.