The First National Bank in Sioux Falls: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.21% (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: 7.21% (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 13.96% +7.46 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 | $225.9M | 225,919 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.62B | 1,618,708 | RCOAA223 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.46 pp | $120.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.96% +5.96 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 | $225.9M | 225,919 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.62B | 1,618,708 | RCOAA223 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.96 pp | $96.4M | capital that could be lost first |
Total risk-based capital ratio 15.21% +5.21 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 | $246.2M | 246,193 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.62B | 1,618,708 | RCOAA223 |
| Recomputed ratio | 15.21% | numerator / denominator | |
| Filed ratio | 15.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.21 pp | $84.3M | capital that could be lost first |
Tier 1 leverage ratio 10.34% +5.34 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 | $225.9M | 225,919 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.19B | 2,185,512 | RCOAA224 |
| Recomputed ratio | 10.34% | numerator / denominator | |
| Filed ratio | 10.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.34 pp | $116.6M | 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 | 41,695 | 41,695 | 41,695 | 41,695 | 41,695 | 41,695 | RCOAP742 |
| Retained earnings | 184,224 | 179,771 | 178,214 | 173,443 | 169,656 | 166,697 | RCOAKW00 |
| Accumulated other comprehensive income | (28,562) | (29,470) | (26,532) | (27,981) | (31,477) | (32,013) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 197,357 | 191,996 | 193,377 | 187,157 | 179,874 | 176,379 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 28,562 | 29,470 | 26,532 | 27,981 | 31,477 | 32,102 | P859 - P840 |
| Common equity Tier 1 capital | 225,919 | 221,466 | 219,909 | 215,138 | 211,351 | 208,481 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 225,919 | 221,466 | 219,909 | 215,138 | 211,351 | 208,481 | RCOA8274 |
| Tier 2 capital | 20,274 | 19,827 | 19,558 | 19,011 | 18,842 | 19,043 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,274 | 19,827 | 19,558 | 19,011 | 18,842 | 19,043 | RCOA5310 |
| Total capital | 246,193 | 241,293 | 239,467 | 234,149 | 230,193 | 227,524 | RCOA3792 |
| Total risk-weighted assets | 1,618,708 | 1,582,693 | 1,560,724 | 1,517,820 | 1,504,401 | 1,520,974 | RCOAA223 |
| Average total assets for the leverage ratio | 2,185,512 | 2,167,152 | 2,114,834 | 1,992,884 | 2,041,987 | 1,992,925 | 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 | $69.3M | $4.4M | 6.40% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $415.9M | $82.6M | 19.87% | 5.10% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.6M | $318K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $371.1M | $185.5M | 50.00% | 11.44% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $12.1M | $18.1M | 150.00% | 1.11% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.1M | $9.1M | 150.00% | 0.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.20B | $1.20B | 100.00% | 73.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $105.4M | $99.2M | 94.10% | 6.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.6M | $23.5M | 91.87% | 1.45% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $150K | $150K | 100.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $700 | 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 | $1.62B | ties to item 31 ($1.62B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.62B | RCONB704 |
| Less: excess allowance for credit losses | $3.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.62B | 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 | 13.96% | 13.96% | 15.21% | 10.34% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.99% | 13.99% | 15.25% | 10.22% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.09% | 14.09% | 15.34% | 10.40% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.17% | 14.17% | 15.43% | 10.80% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.05% | 14.05% | 15.30% | 10.35% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.71% | 13.71% | 14.96% | 10.46% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.30% | 13.30% | 14.55% | 10.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.54% | 13.54% | 14.79% | 10.62% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.37% | 13.37% | 14.62% | 9.99% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.63% | 13.63% | 14.88% | 9.77% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.92% | 13.92% | 15.17% | 10.04% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.65% | 13.65% | 14.90% | 10.84% | 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 |
|---|---|---|---|---|---|---|
| The First National Bank in Sioux Falls (this bank) | Risk-based | 13.96% | 13.96% | 15.21% | 10.34% | |
| Opportunity Bank of Montana | $2.12B | Risk-based | 13.10% | 13.10% | 14.23% | 10.93% |
| Northeast Community Bank | $2.11B | Risk-based | 15.05% | 15.05% | 15.31% | 17.32% |
| First Fed Bank | $2.11B | Risk-based | 12.40% | 12.40% | 13.44% | 9.64% |
| Oakworth Capital Bank | $2.13B | Risk-based | 10.73% | 10.73% | 11.92% | 9.60% |
| The Lyons National Bank | $2.13B | Risk-based | 12.59% | 12.59% | 13.85% | 9.02% |
| Incrediblebank | $2.10B | Risk-based | 10.32% | 10.32% | 11.41% | 8.30% |
| Mizuho Bank (USA) | $2.14B | Risk-based | 33.27% | 33.27% | 33.56% | 7.05% |
| Starion Bank | $2.10B | Risk-based | 14.03% | 14.03% | 15.29% | 9.45% |
| Peer 25th percentile | 11.98% | 11.98% | 13.06% | 8.84% | ||
| Peer median | 12.85% | 12.85% | 14.04% | 9.52% | ||
| Peer 75th percentile | 14.29% | 14.29% | 15.29% | 9.96% | ||
| This bank's percentile | 62 | 62 | 62 | 75 |
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/326858/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.