The First National Bank at Saint James: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.77% (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: 8.77% (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 15.51% +9.01 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 | $3.2M | 3,239 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.9M | 20,881 | RCOAA223 |
| Recomputed ratio | 15.51% | numerator / denominator | |
| Filed ratio | 15.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.01 pp | $1.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.51% +7.51 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 | $3.2M | 3,239 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.9M | 20,881 | RCOAA223 |
| Recomputed ratio | 15.51% | numerator / denominator | |
| Filed ratio | 15.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.51 pp | $1.6M | capital that could be lost first |
Total risk-based capital ratio 16.77% +6.77 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 | $3.5M | 3,501 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.9M | 20,881 | RCOAA223 |
| Recomputed ratio | 16.77% | numerator / denominator | |
| Filed ratio | 16.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.77 pp | $1.4M | capital that could be lost first |
Tier 1 leverage ratio 8.68% +3.68 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 | $3.2M | 3,239 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $37.3M | 37,324 | RCOAA224 |
| Recomputed ratio | 8.68% | numerator / denominator | |
| Filed ratio | 8.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.68 pp | $1.4M | 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 | 298 | 298 | 298 | 298 | 298 | 298 | RCOAP742 |
| Retained earnings | 2,941 | 2,900 | 2,826 | 2,833 | 2,793 | 2,763 | RCOAKW00 |
| Accumulated other comprehensive income | (49) | (53) | (34) | (46) | (62) | (84) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,190 | 3,145 | 3,090 | 3,085 | 3,029 | 2,977 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 49 | 53 | 34 | 46 | 62 | 84 | P859 - P840 |
| Common equity Tier 1 capital | 3,239 | 3,198 | 3,124 | 3,131 | 3,091 | 3,061 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,239 | 3,198 | 3,124 | 3,131 | 3,091 | 3,061 | RCOA8274 |
| Tier 2 capital | 262 | 274 | 282 | 288 | 284 | 289 | RCOA5311 |
| Allowance includable in Tier 2 capital | 262 | 274 | 282 | 288 | 284 | 289 | RCOA5310 |
| Total capital | 3,501 | 3,472 | 3,406 | 3,419 | 3,375 | 3,350 | RCOA3792 |
| Total risk-weighted assets | 20,881 | 21,835 | 22,476 | 22,992 | 22,670 | 23,083 | RCOAA223 |
| Average total assets for the leverage ratio | 37,324 | 36,982 | 36,403 | 37,313 | 36,837 | 37,187 | 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 | $10.2M | $750K | 7.35% | 3.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.9M | $226K | 11.98% | 1.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.1M | $218K | 20.00% | 1.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $11.6M | $6.6M | 56.87% | 31.36% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $281K | $422K | 150.00% | 2.01% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $62K | $93K | 150.00% | 0.44% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $11.3M | $10.5M | 93.20% | 50.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.9M | $1.7M | 88.35% | 8.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $480K | $480K | 100.00% | 2.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $21.0M | does not tie to item 31 ($21.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.0M | RCONB704 |
| Less: excess allowance for credit losses | $104K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $20.9M | 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 | 15.51% | 15.51% | 16.77% | 8.68% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.65% | 14.65% | 15.90% | 8.65% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.90% | 13.90% | 15.15% | 8.58% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.62% | 13.62% | 14.87% | 8.39% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.63% | 13.63% | 14.89% | 8.39% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 13.26% | 13.26% | 14.51% | 8.23% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 12.79% | 12.79% | 14.04% | 8.17% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.61% | 12.61% | 13.86% | 8.49% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 13.45% | 13.45% | 14.70% | 8.32% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.12% | 13.12% | 14.38% | 8.06% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 12.67% | 12.67% | 13.92% | 7.99% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 12.41% | 12.41% | 13.66% | 7.62% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| The First National Bank at Saint James (this bank) | Risk-based | 15.51% | 15.51% | 16.77% | 8.68% | |
| Farmers State Bank of Emden | $37.8M | Risk-based | 57.40% | 57.40% | 57.97% | 29.58% |
| State Bank of Nauvoo | $37.7M | Risk-based | 15.77% | 15.77% | 16.68% | 8.31% |
| Cottonwood Valley Bank | $38.1M | CBLR | NA | NA | NA | 14.39% |
| Tucumcari Federal Savings & Loan Association | $38.4M | CBLR | NA | NA | NA | 15.22% |
| 2UNIFI Bank | $38.5M | Risk-based | 140.71% | 140.71% | 141.20% | 38.37% |
| Peoples State Bank, Fairmount, North Dakota | $38.5M | Risk-based | 11.38% | 11.38% | 12.25% | 8.38% |
| Houston Bank & Trust | $38.5M | CBLR | NA | NA | NA | 93.01% |
| Western National Bank of Cass Lake | $37.1M | Risk-based | 17.37% | 17.37% | 18.27% | 9.11% |
| State Bank of Jeffers | $37.1M | Risk-based | 20.98% | 20.98% | 21.98% | 14.06% |
| Pee Dee Federal Savings Bank | $37.1M | Risk-based | 42.24% | 42.24% | 43.51% | 20.51% |
| Peer 25th percentile | 16.57% | 16.57% | 17.47% | 10.35% | ||
| Peer median | 20.98% | 20.98% | 21.98% | 14.81% | ||
| Peer 75th percentile | 49.82% | 49.82% | 50.74% | 27.32% | ||
| This bank's percentile | 14 | 14 | 29 | 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/794653/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.