First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.76% (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: 5.76% (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 13.04% +6.54 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 | $98.1M | 98,070 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.2M | 752,245 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.54 pp | $49.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.04% +5.04 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 | $98.1M | 98,070 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.2M | 752,245 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.04 pp | $37.9M | capital that could be lost first |
Total risk-based capital ratio 13.76% +3.76 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 | $103.5M | 103,500 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.2M | 752,245 | RCOAA223 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.76 pp | $28.3M | capital that could be lost first |
Tier 1 leverage ratio 8.84% +3.84 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 | $98.1M | 98,070 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.11B | 1,109,109 | RCOAA224 |
| Recomputed ratio | 8.84% | numerator / denominator | |
| Filed ratio | 8.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.84 pp | $42.6M | 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 | 26,906 | 27,085 | 29,991 | 29,920 | 29,838 | 29,850 | RCOAP742 |
| Retained earnings | 72,396 | 66,524 | 64,247 | 62,013 | 69,610 | 67,506 | RCOAKW00 |
| Accumulated other comprehensive income | (7,829) | (7,967) | (7,100) | (6,541) | (7,300) | (8,137) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 91,473 | 85,642 | 87,138 | 85,392 | 92,148 | 89,219 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,597 | 6,695 | 5,789 | 5,189 | 5,908 | 6,705 | P859 - P840 |
| Common equity Tier 1 capital | 98,070 | 92,337 | 92,927 | 90,581 | 98,056 | 95,924 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 98,070 | 92,337 | 92,927 | 90,581 | 98,056 | 95,924 | RCOA8274 |
| Tier 2 capital | 5,430 | 5,378 | 5,373 | 5,314 | 5,300 | 5,266 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,430 | 5,378 | 5,373 | 5,314 | 5,300 | 5,266 | RCOA5310 |
| Total capital | 103,500 | 97,715 | 98,300 | 95,895 | 103,356 | 101,190 | RCOA3792 |
| Total risk-weighted assets | 752,245 | 748,071 | 745,557 | 742,923 | 742,012 | 741,448 | RCOAA223 |
| Average total assets for the leverage ratio | 1,109,109 | 1,069,676 | 1,044,856 | 1,026,644 | 1,017,995 | 1,025,761 | 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 | $152.5M | $898K | 0.59% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $196.4M | $21.1M | 10.73% | 2.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $270.4M | $161.7M | 59.79% | 21.49% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $477.5M | $477.5M | 100.00% | 63.48% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.7M | $34.7M | 100.00% | 4.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $35.2M | $35.2M | 100.00% | 4.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $21.1M | NA | 2.80% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $731.2M | ties to item 31 ($731.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $752.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $752.2M | 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 | 13.04% | 13.04% | 13.76% | 8.84% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.34% | 12.34% | 13.06% | 8.63% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.46% | 12.46% | 13.18% | 8.89% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.19% | 12.19% | 12.91% | 8.82% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.21% | 13.21% | 13.93% | 9.63% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.94% | 12.94% | 13.65% | 9.35% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.81% | 12.81% | 13.52% | 9.21% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.84% | 12.84% | 13.53% | 9.21% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.80% | 12.80% | 13.47% | 9.14% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.93% | 12.93% | 13.61% | 8.94% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.98% | 12.98% | 13.67% | 8.82% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.10% | 13.10% | 13.81% | 8.65% | 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 | 13.04% | 13.04% | 13.76% | 8.84% | |
| The Bank of Fayette County | $1.14B | CBLR | NA | NA | NA | 9.59% |
| Security State Bank | $1.14B | CBLR | NA | NA | NA | 10.74% |
| First Arkansas Bank and Trust | $1.14B | CBLR | NA | NA | NA | 10.74% |
| The Citizens Bank | $1.14B | Risk-based | 17.33% | 17.33% | 18.58% | 9.91% |
| The Farmers Bank, Frankfort, Indiana | $1.14B | CBLR | NA | NA | NA | 9.97% |
| Hilltop National Bank | $1.14B | CBLR | NA | NA | NA | 11.95% |
| Trustar Bank | $1.14B | Risk-based | 11.34% | 11.34% | 12.44% | 9.38% |
| Sturdy Savings Bank | $1.14B | Risk-based | 16.31% | 16.31% | 16.80% | 9.68% |
| First State Bank Nebraska | $1.13B | Risk-based | 11.56% | 11.56% | 12.55% | 9.00% |
| Bank of Commerce | $1.13B | CBLR | NA | NA | NA | 12.85% |
| Peer 25th percentile | 11.50% | 11.50% | 12.53% | 9.61% | ||
| Peer median | 13.93% | 13.93% | 14.68% | 9.94% | ||
| Peer 75th percentile | 16.57% | 16.57% | 17.24% | 10.74% | ||
| This bank's percentile | 50 | 50 | 50 | 0 |
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/979629/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.