First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.97% (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: 15.97% (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 20.47% +13.97 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 | $81.1M | 81,070 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $396.1M | 396,116 | RCOAA223 |
| Recomputed ratio | 20.47% | numerator / denominator | |
| Filed ratio | 20.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.97 pp | $55.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.81% +14.81 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 | $90.3M | 90,348 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $396.1M | 396,116 | RCOAA223 |
| Recomputed ratio | 22.81% | numerator / denominator | |
| Filed ratio | 22.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.81 pp | $58.7M | capital that could be lost first |
Total risk-based capital ratio 24.12% +14.12 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 | $95.5M | 95,525 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $396.1M | 396,116 | RCOAA223 |
| Recomputed ratio | 24.12% | numerator / denominator | |
| Filed ratio | 24.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.12 pp | $55.9M | capital that could be lost first |
Tier 1 leverage ratio 18.41% +13.41 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 | $90.3M | 90,348 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $490.8M | 490,765 | RCOAA224 |
| Recomputed ratio | 18.41% | numerator / denominator | |
| Filed ratio | 18.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.41 pp | $65.8M | 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 | 20,856 | 20,855 | 9,306 | 9,306 | 9,306 | 9,306 | RCOAP742 |
| Retained earnings | 61,023 | 58,731 | 56,254 | 54,230 | 52,168 | 49,850 | RCOAKW00 |
| Accumulated other comprehensive income | (4,617) | (4,188) | (4,110) | (4,389) | (5,613) | (5,694) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 77,262 | 75,398 | 61,450 | 59,147 | 55,861 | 53,462 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,808 | 3,379 | 3,301 | 3,580 | 4,804 | 4,885 | P859 - P840 |
| Common equity Tier 1 capital | 81,070 | 78,777 | 64,751 | 62,727 | 60,665 | 58,347 | RCOAP859 |
| Additional Tier 1 capital | 9,278 | 9,278 | 9,278 | 9,278 | 9,278 | 9,278 | RCOAP865 |
| Tier 1 capital | 90,348 | 88,055 | 74,029 | 72,005 | 69,943 | 67,625 | RCOA8274 |
| Tier 2 capital | 5,177 | 5,080 | 5,014 | 4,925 | 5,004 | 5,029 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,177 | 5,080 | 5,014 | 4,925 | 5,004 | 5,029 | RCOA5310 |
| Total capital | 95,525 | 93,135 | 79,043 | 76,930 | 74,947 | 72,654 | RCOA3792 |
| Total risk-weighted assets | 396,116 | 387,826 | 381,293 | 373,660 | 379,637 | 379,375 | RCOAA223 |
| Average total assets for the leverage ratio | 490,765 | 481,175 | 458,089 | 456,116 | 464,159 | 466,801 | 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 | $14.1M | $272K | 1.93% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $100.6M | $18.5M | 18.39% | 4.47% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $46.4M | $24.3M | 52.41% | 5.87% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $12.2M | $18.3M | 150.00% | 4.42% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.3M | $11.0M | 150.00% | 2.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $301.4M | $301.4M | 100.00% | 72.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.5M | $22.9M | 93.53% | 5.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.5M | $17.5M | 100.00% | 4.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $414.2M | ties to item 31 ($414.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $414.2M | RCONB704 |
| Less: excess allowance for credit losses | $18.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $396.1M | 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 | 20.47% | 22.81% | 24.12% | 18.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.31% | 22.70% | 24.01% | 18.30% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.98% | 19.42% | 20.73% | 16.16% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.79% | 19.27% | 20.59% | 15.79% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.98% | 18.42% | 19.74% | 15.07% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.38% | 17.83% | 19.15% | 14.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.09% | 17.59% | 18.92% | 14.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.73% | 17.27% | 18.61% | 13.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.81% | 17.44% | 18.78% | 13.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.64% | 17.28% | 18.62% | 13.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.08% | 16.64% | 17.98% | 13.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.03% | 16.62% | 17.96% | 14.12% | 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 | 20.47% | 22.81% | 24.12% | 18.41% | |
| Ameristate Bank | $477.7M | CBLR | NA | NA | NA | 9.55% |
| First State Bank | $478.1M | Risk-based | 13.39% | 13.39% | 14.64% | 9.48% |
| FSNB, N.A. | $478.3M | CBLR | NA | NA | NA | 17.51% |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| Mechanics & Farmers Bank | $476.0M | Risk-based | 24.72% | 24.72% | 25.97% | 15.10% |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| BLC Community Bank | $475.5M | Risk-based | 12.28% | 12.28% | 13.35% | 10.22% |
| FNB Community Bank | $480.2M | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% |
| The First National Bank of Russell Springs | $475.2M | CBLR | NA | NA | NA | 10.52% |
| Iowa State Bank | $480.5M | CBLR | NA | NA | NA | 15.92% |
| Peer 25th percentile | 13.11% | 13.11% | 14.32% | 10.30% | ||
| Peer median | 14.74% | 14.74% | 16.00% | 11.55% | ||
| Peer 75th percentile | 18.25% | 18.25% | 19.50% | 15.72% | ||
| This bank's percentile | 75 | 75 | 75 | 90 |
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/944355/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.