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 11.54% +2.54 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 | $27.5M | 27,520 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $238.4M | 238,372 | RCOAA224 |
| Recomputed ratio | 11.54% | numerator / denominator | |
| Filed ratio | 11.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.54 pp | $6.1M | 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 | 4,302 | 4,302 | 4,302 | 4,302 | 4,302 | 4,302 | RCOAP742 |
| Retained earnings | 23,218 | 23,048 | 22,761 | 22,738 | 22,612 | 22,513 | RCOAKW00 |
| Accumulated other comprehensive income | (8,850) | (9,156) | (8,709) | (9,606) | (11,400) | (10,950) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,670 | 18,194 | 18,354 | 17,434 | 15,514 | 15,865 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,850 | 9,156 | 8,709 | 9,606 | 11,400 | 10,950 | P859 - P840 |
| Common equity Tier 1 capital | 27,520 | 27,350 | 27,063 | 27,040 | 26,914 | 26,815 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,520 | 27,350 | 27,063 | 27,040 | 26,914 | 26,815 | 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 | 238,372 | 237,855 | 231,687 | 224,844 | 226,062 | 221,668 | 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 | 11.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.03% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 12.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 12.17% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.23% | 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 | 11.54% | |
| Spring Hill State Bank | $238.5M | Risk-based | 28.91% | 28.91% | 30.18% | 16.65% |
| Bankcda | $238.9M | CBLR | NA | NA | NA | 11.45% |
| Citizens Bank of the Midwest | $238.3M | Risk-based | 11.83% | 11.83% | 13.03% | 8.39% |
| Buckeye Community Bank | $238.3M | CBLR | NA | NA | NA | 12.94% |
| The First National Bank of Sycamore | $239.4M | Risk-based | 15.54% | 15.54% | 16.63% | 9.96% |
| Compass Bank | $237.6M | Risk-based | 11.77% | 11.77% | 13.03% | 8.77% |
| First Bank of Boaz | $239.8M | CBLR | NA | NA | NA | 19.66% |
| Marion State Bank | $237.4M | Risk-based | 16.07% | 16.07% | 17.05% | 11.88% |
| Peer 25th percentile | 11.83% | 11.83% | 13.03% | 9.66% | ||
| Peer median | 15.54% | 15.54% | 16.63% | 11.67% | ||
| Peer 75th percentile | 16.07% | 16.07% | 17.05% | 13.87% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/670430/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.