The First National Bank of Dighton: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.80% (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: 12.80% (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 19.77% +13.27 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 | $14.0M | 14,034 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.0M | 70,987 | RCOAA223 |
| Recomputed ratio | 19.77% | numerator / denominator | |
| Filed ratio | 19.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.27 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.77% +11.77 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 | $14.0M | 14,034 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.0M | 70,987 | RCOAA223 |
| Recomputed ratio | 19.77% | numerator / denominator | |
| Filed ratio | 19.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.77 pp | $8.4M | capital that could be lost first |
Total risk-based capital ratio 20.80% +10.80 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 | $14.8M | 14,767 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.0M | 70,987 | RCOAA223 |
| Recomputed ratio | 20.80% | numerator / denominator | |
| Filed ratio | 20.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.80 pp | $7.7M | capital that could be lost first |
Tier 1 leverage ratio 16.08% +11.08 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 | $14.0M | 14,034 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $87.3M | 87,292 | RCOAA224 |
| Recomputed ratio | 16.08% | numerator / denominator | |
| Filed ratio | 16.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.08 pp | $9.7M | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 13,634 | 13,391 | 13,126 | 13,211 | 13,160 | 12,997 | RCOAKW00 |
| Accumulated other comprehensive income | (1,015) | (1,020) | (1,007) | (1,131) | (1,309) | (1,486) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,019 | 12,771 | 12,519 | 12,480 | 12,251 | 11,911 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,015 | 1,020 | 1,007 | 1,131 | 1,309 | 1,486 | P859 - P840 |
| Common equity Tier 1 capital | 14,034 | 13,791 | 13,526 | 13,611 | 13,560 | 13,397 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,034 | 13,791 | 13,526 | 13,611 | 13,560 | 13,397 | RCOA8274 |
| Tier 2 capital | 733 | 729 | 781 | 772 | 681 | 649 | RCOA5311 |
| Allowance includable in Tier 2 capital | 733 | 729 | 781 | 772 | 681 | 649 | RCOA5310 |
| Total capital | 14,767 | 14,520 | 14,307 | 14,383 | 14,241 | 14,046 | RCOA3792 |
| Total risk-weighted assets | 70,987 | 66,526 | 62,464 | 64,878 | 65,704 | 58,953 | RCOAA223 |
| Average total assets for the leverage ratio | 87,292 | 83,865 | 83,734 | 85,033 | 82,122 | 77,687 | 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 | $4.2M | $706K | 16.73% | 0.99% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.8M | $5.0M | 22.68% | 6.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.2M | $3.1M | 50.14% | 4.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.5M | $2.2M | 150.00% | 3.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $54.8M | $54.8M | 100.00% | 77.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.6M | $1.6M | 99.26% | 2.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 3.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.4M | NA | 1.94% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $69.6M | does not tie to item 31 ($71.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $71.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $71.0M | 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 | 19.77% | 19.77% | 20.80% | 16.08% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 20.73% | 20.73% | 21.83% | 16.44% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 21.65% | 21.65% | 22.90% | 16.15% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 20.98% | 20.98% | 22.17% | 16.01% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 20.64% | 20.64% | 21.67% | 16.51% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 22.72% | 22.72% | 23.83% | 17.24% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.16% | 24.16% | 25.36% | 17.32% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.53% | 23.53% | 24.67% | 17.02% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 23.14% | 23.14% | 24.27% | 16.95% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 24.25% | 24.25% | 25.28% | 17.29% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 25.01% | 25.01% | 26.07% | 17.19% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 25.33% | 25.33% | 26.40% | 17.35% | 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 of Dighton (this bank) | Risk-based | 19.77% | 19.77% | 20.80% | 16.08% | |
| Thayer County Bank | $88.5M | CBLR | NA | NA | NA | 13.02% |
| Concorde Bank | $88.5M | Risk-based | 15.45% | 15.45% | 16.71% | 10.35% |
| The State Bank | $88.4M | CBLR | NA | NA | NA | 11.73% |
| Siouxland Bank | $88.3M | Risk-based | 41.30% | 41.30% | 42.55% | 12.36% |
| New Century Bank | $88.9M | Risk-based | 14.89% | 14.89% | 16.14% | 13.16% |
| Bank of Yates City | $89.1M | CBLR | NA | NA | NA | 9.74% |
| Chambers State Bank | $89.2M | CBLR | NA | NA | NA | 24.74% |
| FNB Washington | $87.8M | CBLR | NA | NA | NA | 25.88% |
| Bandera Bank | $89.3M | CBLR | NA | NA | NA | 12.29% |
| First State Bank of Michigan | $87.8M | CBLR | NA | NA | NA | 13.89% |
| Peer 25th percentile | 15.17% | 15.17% | 16.43% | 11.87% | ||
| Peer median | 15.45% | 15.45% | 16.71% | 12.69% | ||
| Peer 75th percentile | 28.38% | 28.38% | 29.63% | 13.71% | ||
| This bank's percentile | 67 | 67 | 67 | 80 |
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/636753/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.