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%.
Accumulated other comprehensive income dropped 8.9% in Q2 2026, from -$1.3M to -$1.4M. It was the largest change from Q1 2026 among the key lines here. Within Minnesota, First National Bank is 113th of 161 on CET1 ratio, 12.27% as of Q2 2026, below the middle of the field. The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. First National Bank sits 2.80 points lower, at 12.27% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 12.27% |
| Tier 1 risk-based capital ratio | 12.27% |
| Total risk-based capital ratio | 13.37% |
| Tier 1 leverage ratio | 7.85% |
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 | $10.2M |
| Tier 1 capital | $10.2M |
| Total risk-based capital | $11.1M |
| Total equity capital | $8.9M |
| Risk-weighted assets | $83.0M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 6.93% |
| Tangible equity to tangible assets | 6.81% |
| Equity capital to average assets | 6.89% |
| Internal capital growth rate | 10.51% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $125K |
| Common stock surplus | $125K |
| Retained earnings | $10.1M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$1.4M |
| 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 | 13.13% | 13.13% | 14.30% | 8.31% | $70.0M |
| Q4 2023 | 12.72% | 12.72% | 13.89% | 7.91% | $70.3M |
| Q1 2024 | 13.04% | 13.04% | 14.21% | 8.18% | $69.9M |
| Q2 2024 | 13.01% | 13.01% | 14.15% | 8.21% | $71.3M |
| Q3 2024 | 12.95% | 12.95% | 14.10% | 8.39% | $72.7M |
| Q4 2024 | 12.67% | 12.67% | 13.84% | 7.71% | $72.6M |
| Q1 2025 | 12.75% | 12.75% | 13.89% | 8.03% | $74.1M |
| Q2 2025 | 12.37% | 12.37% | 13.47% | 7.93% | $78.1M |
| Q3 2025 | 12.28% | 12.28% | 13.32% | 8.02% | $80.0M |
| Q4 2025 | 12.02% | 12.02% | 13.16% | 7.48% | $79.8M |
| Q1 2026 | 12.54% | 12.54% | 13.61% | 7.87% | $79.4M |
| Q2 2026 | 12.27% | 12.27% | 13.37% | 7.85% | $83.0M |
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 5087) · FFIEC NIC profile (RSSD 392255)