First National Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 14.73% +5.73 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $47.6M | 47,583 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $323.1M | 323,053 | RCOAA224 |
| Recomputed ratio | 14.73% | numerator / denominator | |
| Filed ratio | 14.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.73 pp | $18.5M | 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 | 2,050 | 2,050 | 2,050 | 2,050 | 2,050 | 2,050 | RCOAP742 |
| Retained earnings | 45,533 | 44,959 | 43,749 | 42,826 | 42,071 | 41,690 | RCOAKW00 |
| Accumulated other comprehensive income | (2,716) | (2,964) | (2,532) | (2,776) | (4,138) | (4,746) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,867 | 44,045 | 43,267 | 42,100 | 39,983 | 38,994 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,716 | 2,964 | 2,532 | 2,776 | 4,138 | 4,746 | P859 - P840 |
| Common equity Tier 1 capital | 47,583 | 47,009 | 45,799 | 44,876 | 44,121 | 43,740 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,583 | 47,009 | 45,799 | 44,876 | 44,121 | 43,740 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 323,053 | 320,921 | 311,233 | 299,832 | 299,550 | 301,188 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 14.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.65% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.15% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.34% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.51% | 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 and Trust (this bank) | CBLR | NA | NA | NA | 14.73% | |
| KCB Bank | $322.3M | CBLR | NA | NA | NA | 12.62% |
| Forest Park National Bank and Trust Company | $322.4M | Risk-based | 10.62% | 10.62% | 11.86% | 8.32% |
| First Bank Blue Earth | $322.7M | CBLR | NA | NA | NA | 9.47% |
| Brighton Bank | $321.6M | CBLR | NA | NA | NA | 11.67% |
| City Bank & Trust Co. | $323.2M | CBLR | NA | NA | NA | 10.03% |
| Huron Community Bank | $323.3M | CBLR | NA | NA | NA | 9.12% |
| Abacus Federal Savings Bank | $320.7M | Risk-based | 33.96% | 33.96% | 35.26% | 16.32% |
| First Trust and Savings Bank | $320.6M | CBLR | NA | NA | NA | 10.70% |
| The Peoples Bank | $323.8M | CBLR | NA | NA | NA | 9.32% |
| Pinnacle Bank | $324.4M | Risk-based | 18.22% | 18.22% | 19.17% | 14.66% |
| Peer 25th percentile | 14.42% | 14.42% | 15.51% | 9.36% | ||
| Peer median | 18.22% | 18.22% | 19.17% | 10.37% | ||
| Peer 75th percentile | 26.09% | 26.09% | 27.21% | 12.38% | ||
| This bank's percentile | NA | NA | NA | 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/183958/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.