First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.96% (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: 9.96% (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 16.70% +10.20 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 | $41.3M | 41,253 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.0M | 247,020 | RCOAA223 |
| Recomputed ratio | 16.70% | numerator / denominator | |
| Filed ratio | 16.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.20 pp | $25.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.70% +8.70 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 | $41.3M | 41,253 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.0M | 247,020 | RCOAA223 |
| Recomputed ratio | 16.70% | numerator / denominator | |
| Filed ratio | 16.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.70 pp | $21.5M | capital that could be lost first |
Total risk-based capital ratio 17.96% +7.96 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 | $44.4M | 44,356 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.0M | 247,020 | RCOAA223 |
| Recomputed ratio | 17.96% | numerator / denominator | |
| Filed ratio | 17.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.96 pp | $19.7M | capital that could be lost first |
Tier 1 leverage ratio 9.50% +4.50 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 | $41.3M | 41,253 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $434.0M | 434,022 | RCOAA224 |
| Recomputed ratio | 9.50% | numerator / denominator | |
| Filed ratio | 9.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.50 pp | $19.6M | 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 | 2,740 | 2,740 | 2,740 | 2,740 | 2,740 | 2,740 | RCOAP742 |
| Retained earnings | 38,513 | 38,267 | 38,184 | 37,800 | 37,434 | 37,006 | RCOAKW00 |
| Accumulated other comprehensive income | (9,066) | (8,853) | (9,122) | (9,850) | (11,423) | (10,717) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,187 | 32,154 | 31,802 | 30,690 | 28,751 | 29,029 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,066 | 8,853 | 9,122 | 9,850 | 11,423 | 10,717 | P859 - P840 |
| Common equity Tier 1 capital | 41,253 | 41,007 | 40,924 | 40,540 | 40,174 | 39,746 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,253 | 41,007 | 40,924 | 40,540 | 40,174 | 39,746 | RCOA8274 |
| Tier 2 capital | 3,103 | 2,961 | 3,069 | 2,932 | 2,921 | 2,821 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,103 | 2,961 | 3,069 | 2,932 | 2,921 | 2,821 | RCOA5310 |
| Total capital | 44,356 | 43,968 | 43,993 | 43,472 | 43,095 | 42,567 | RCOA3792 |
| Total risk-weighted assets | 247,020 | 235,522 | 244,284 | 233,211 | 232,315 | 224,154 | RCOAA223 |
| Average total assets for the leverage ratio | 434,022 | 424,423 | 439,953 | 434,164 | 432,244 | 418,902 | 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 | $62.6M | $2.8M | 4.47% | 1.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $123.8M | $31.5M | 25.46% | 12.70% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $48K | $9K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $95.8M | $50.0M | 52.25% | 20.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.7M | 150.00% | 0.70% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $131.6M | $130.1M | 98.85% | 52.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.3M | $17.4M | 95.20% | 7.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.6M | $13.6M | 100.00% | 5.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.0M | NA | 0.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $247.2M | ties to item 31 ($247.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $248.2M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $247.0M | 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 | 16.70% | 16.70% | 17.96% | 9.50% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.41% | 17.41% | 18.67% | 9.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.75% | 16.75% | 18.01% | 9.30% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.38% | 17.38% | 18.64% | 9.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.29% | 17.29% | 18.55% | 9.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.73% | 17.73% | 18.99% | 9.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.00% | 17.00% | 18.25% | 9.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.17% | 17.17% | 18.43% | 9.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.53% | 17.53% | 18.79% | 9.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.82% | 17.82% | 19.08% | 9.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.98% | 16.98% | 18.24% | 8.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.46% | 17.46% | 18.72% | 8.69% | 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) | Risk-based | 16.70% | 16.70% | 17.96% | 9.50% | |
| Devon Bank | $418.6M | Risk-based | 9.96% | 9.96% | 10.65% | 6.27% |
| LSB Community Bank | $418.1M | Risk-based | 34.73% | 34.73% | 35.99% | 14.97% |
| First National Bank in Deridder | $419.0M | Risk-based | 17.24% | 17.24% | 18.36% | 9.84% |
| Heritage Bank & Trust | $417.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.48% |
| Central State Bank | $419.3M | Risk-based | 14.42% | 14.42% | 15.68% | 10.27% |
| Kentland Bank | $419.4M | CBLR | NA | NA | NA | 12.54% |
| Bank of Franklin County | $419.4M | CBLR | NA | NA | NA | 9.53% |
| First National Bank of Brookfield | $419.6M | CBLR | NA | NA | NA | 13.04% |
| Ma Bank | $417.3M | CBLR | NA | NA | NA | 9.54% |
| F&M Bank | $419.9M | CBLR | NA | NA | NA | 14.93% |
| Peer 25th percentile | 10.24% | 10.24% | 11.50% | 9.53% | ||
| Peer median | 14.42% | 14.42% | 15.68% | 10.05% | ||
| Peer 75th percentile | 17.24% | 17.24% | 18.36% | 12.92% | ||
| This bank's percentile | 60 | 60 | 60 | 20 |
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/60648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.