First National Bank of Coffee County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.96% (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: 10.96% (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 17.70% +11.20 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 | $48.6M | 48,555 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $274.3M | 274,253 | RCOAA223 |
| Recomputed ratio | 17.70% | numerator / denominator | |
| Filed ratio | 17.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.20 pp | $30.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.70% +9.70 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 | $48.6M | 48,555 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $274.3M | 274,253 | RCOAA223 |
| Recomputed ratio | 17.70% | numerator / denominator | |
| Filed ratio | 17.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.70 pp | $26.6M | capital that could be lost first |
Total risk-based capital ratio 18.96% +8.96 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 | $52.0M | 51,990 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $274.3M | 274,253 | RCOAA223 |
| Recomputed ratio | 18.96% | numerator / denominator | |
| Filed ratio | 18.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.96 pp | $24.6M | capital that could be lost first |
Tier 1 leverage ratio 8.85% +3.85 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 | $48.6M | 48,555 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $548.9M | 548,853 | RCOAA224 |
| Recomputed ratio | 8.85% | numerator / denominator | |
| Filed ratio | 8.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.85 pp | $21.1M | 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 | 21,238 | 21,231 | 21,225 | 21,221 | 21,221 | 21,221 | RCOAP742 |
| Retained earnings | 27,317 | 25,334 | 27,361 | 25,550 | 23,715 | 21,485 | RCOAKW00 |
| Accumulated other comprehensive income | (1,891) | (994) | (167) | (249) | (896) | (1,009) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,664 | 45,571 | 48,419 | 46,522 | 44,040 | 41,697 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,891 | 994 | 167 | 249 | 896 | 1,009 | P859 - P840 |
| Common equity Tier 1 capital | 48,555 | 46,565 | 48,586 | 46,771 | 44,936 | 42,706 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,555 | 46,565 | 48,586 | 46,771 | 44,936 | 42,706 | RCOA8274 |
| Tier 2 capital | 3,435 | 3,073 | 2,904 | 2,908 | 2,991 | 2,968 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,435 | 3,073 | 2,904 | 2,908 | 2,991 | 2,968 | RCOA5310 |
| Total capital | 51,990 | 49,638 | 51,490 | 49,679 | 47,927 | 45,674 | RCOA3792 |
| Total risk-weighted assets | 274,253 | 245,058 | 231,513 | 231,932 | 238,767 | 237,058 | RCOAA223 |
| Average total assets for the leverage ratio | 548,853 | 534,179 | 512,673 | 500,772 | 499,556 | 518,939 | 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 | $79.1M | $2.9M | 3.68% | 1.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $172.6M | $4.9M | 2.83% | 1.77% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $69.9M | $39.0M | 55.72% | 14.17% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $677K | $358K | 52.84% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $212.0M | $191.0M | 90.10% | 69.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.8M | $15.6M | 87.37% | 5.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.2M | $20.0M | 98.88% | 7.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.44% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $273.6M | ties to item 31 ($273.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $274.9M | RCONB704 |
| Less: excess allowance for credit losses | $598K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $274.3M | 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 | 17.70% | 17.70% | 18.96% | 8.85% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.00% | 19.00% | 20.26% | 8.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.99% | 20.99% | 22.24% | 9.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.17% | 20.17% | 21.42% | 9.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.82% | 18.82% | 20.07% | 9.00% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.02% | 18.02% | 19.27% | 8.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.97% | 17.97% | 19.22% | 8.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.19% | 17.19% | 18.44% | 8.84% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.05% | 17.05% | 18.30% | 8.70% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.34% | 16.34% | 17.57% | 8.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.40% | 17.40% | 18.63% | 8.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.44% | 17.44% | 18.60% | 9.19% | 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 of Coffee County (this bank) | Risk-based | 17.70% | 17.70% | 18.96% | 8.85% | |
| First State Bank and Trust Company | $547.4M | CBLR | NA | NA | NA | 14.00% |
| The Farmers Bank of Willards | $547.6M | Risk-based | 18.87% | 18.87% | 20.12% | 12.13% |
| Charter West Bank | $547.9M | CBLR | NA | NA | NA | 9.27% |
| Belgrade State Bank | $548.0M | Risk-based | 15.07% | 15.07% | 16.29% | 10.13% |
| Fidelity Bank | $546.8M | CBLR | NA | NA | NA | 13.07% |
| Silver Lake Bank | $548.2M | CBLR | NA | NA | NA | 10.90% |
| The Cooperative Bank | $548.3M | Risk-based | 12.94% | 12.94% | 13.98% | 9.29% |
| Citizens Bank of Kansas | $548.4M | Risk-based | 15.01% | 15.01% | 15.82% | 8.53% |
| Magnolia Bank, Inc | $546.3M | CBLR | NA | NA | NA | 10.96% |
| Glenwood State Bank (Incorporated) | $545.2M | Risk-based | 12.14% | 12.14% | 13.39% | 10.28% |
| Peer 25th percentile | 12.94% | 12.94% | 13.98% | 9.50% | ||
| Peer median | 15.01% | 15.01% | 15.82% | 10.59% | ||
| Peer 75th percentile | 15.07% | 15.07% | 16.29% | 11.84% | ||
| This bank's percentile | 80 | 80 | 80 | 10 |
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/1892154/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.