First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.68% (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: 6.68% (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 13.42% +6.92 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 | $284.5M | 284,482 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.12B | 2,119,479 | RCOAA223 |
| Recomputed ratio | 13.42% | numerator / denominator | |
| Filed ratio | 13.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.92 pp | $146.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.42% +5.42 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 | $284.5M | 284,482 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.12B | 2,119,479 | RCOAA223 |
| Recomputed ratio | 13.42% | numerator / denominator | |
| Filed ratio | 13.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.42 pp | $114.9M | capital that could be lost first |
Total risk-based capital ratio 14.68% +4.68 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 | $311.1M | 311,113 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.12B | 2,119,479 | RCOAA223 |
| Recomputed ratio | 14.68% | numerator / denominator | |
| Filed ratio | 14.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.68 pp | $99.2M | capital that could be lost first |
Tier 1 leverage ratio 11.12% +6.12 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 | $284.5M | 284,482 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.56B | 2,559,026 | RCOAA224 |
| Recomputed ratio | 11.12% | numerator / denominator | |
| Filed ratio | 11.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.12 pp | $156.5M | 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 | 97,001 | 97,001 | 97,001 | 97,001 | 97,001 | 97,001 | RCOAP742 |
| Retained earnings | 209,754 | 201,625 | 198,534 | 197,826 | 195,979 | 189,325 | RCOAKW00 |
| Accumulated other comprehensive income | (7,105) | (7,212) | (6,894) | (6,733) | (9,774) | (10,018) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 299,650 | 291,414 | 288,641 | 288,094 | 283,206 | 276,308 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (15,168) | (15,004) | (15,455) | (15,748) | (12,840) | (12,729) | P859 - P840 |
| Common equity Tier 1 capital | 284,482 | 276,410 | 273,186 | 272,346 | 270,366 | 263,579 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 284,482 | 276,410 | 273,186 | 272,346 | 270,366 | 263,579 | RCOA8274 |
| Tier 2 capital | 26,631 | 25,464 | 25,312 | 25,147 | 25,124 | 24,692 | RCOA5311 |
| Allowance includable in Tier 2 capital | 26,631 | 25,464 | 25,312 | 25,147 | 25,124 | 24,692 | RCOA5310 |
| Total capital | 311,113 | 301,874 | 298,498 | 297,493 | 295,490 | 288,271 | RCOA3792 |
| Total risk-weighted assets | 2,119,479 | 2,026,838 | 2,016,606 | 2,006,288 | 2,006,862 | 1,973,840 | RCOAA223 |
| Average total assets for the leverage ratio | 2,559,026 | 2,521,148 | 2,559,259 | 2,502,317 | 2,504,179 | 2,461,579 | 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 | $129.9M | $1.2M | 0.92% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $188.8M | $50.8M | 26.92% | 2.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $688.3M | $345.8M | 50.24% | 16.23% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $22.6M | $33.9M | 150.00% | 1.59% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $736K | $1.1M | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.40B | $1.40B | 100.00% | 65.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $199.5M | $189.3M | 94.86% | 8.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $108.2M | $108.2M | 100.00% | 5.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $2.13B | ties to item 31 ($2.13B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.13B | RCONB704 |
| Less: excess allowance for credit losses | $11.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.12B | 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 | 13.42% | 13.42% | 14.68% | 11.12% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.64% | 13.64% | 14.89% | 10.96% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.55% | 13.55% | 14.80% | 10.67% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.57% | 13.57% | 14.83% | 10.88% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.47% | 13.47% | 14.72% | 10.80% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.35% | 13.35% | 14.60% | 10.71% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.33% | 13.33% | 14.58% | 10.64% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.68% | 13.68% | 14.93% | 10.90% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.24% | 13.24% | 14.46% | 10.77% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.26% | 13.26% | 14.51% | 10.63% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.16% | 13.16% | 14.41% | 10.56% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.11% | 13.11% | 14.36% | 10.66% | 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 | 13.42% | 13.42% | 14.68% | 11.12% | |
| State Bank of Texas | $2.59B | CBLR | NA | NA | NA | 15.71% |
| Wells Fargo Bank South Central, N.A. | $2.59B | Risk-based | 80.53% | 80.53% | 80.84% | 29.69% |
| Meridian Bank | $2.59B | CBLR | NA | NA | NA | 9.72% |
| Extraco Banks, N.A. | $2.57B | Risk-based | 15.88% | 15.88% | 17.14% | 8.67% |
| Cornerstone Bank | $2.57B | Risk-based | 11.84% | 11.84% | 12.31% | 9.22% |
| KS Statebank | $2.60B | CBLR | NA | NA | NA | 12.97% |
| Dedham Institution for Savings | $2.60B | Risk-based | 13.93% | 13.93% | 14.69% | 11.39% |
| Fidelity Bank & Trust | $2.60B | Risk-based | 10.67% | 10.67% | 11.72% | 8.98% |
| United Business Bank | $2.56B | Risk-based | 13.76% | 13.76% | 14.87% | 11.66% |
| North Shore Bank | $2.61B | CBLR | NA | NA | NA | 14.45% |
| Peer 25th percentile | 12.32% | 12.32% | 12.90% | 9.35% | ||
| Peer median | 13.85% | 13.85% | 14.78% | 11.53% | ||
| Peer 75th percentile | 15.39% | 15.39% | 16.57% | 14.08% | ||
| This bank's percentile | 33 | 33 | 33 | 40 |
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/42448/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.