First National Bank of Kansas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.99% (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: 10.99% (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 18.03% +11.53 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 | $9.5M | 9,459 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.5M | 52,452 | RCOAA223 |
| Recomputed ratio | 18.03% | numerator / denominator | |
| Filed ratio | 18.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.53 pp | $6.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.03% +10.03 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 | $9.5M | 9,459 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.5M | 52,452 | RCOAA223 |
| Recomputed ratio | 18.03% | numerator / denominator | |
| Filed ratio | 18.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.03 pp | $5.3M | capital that could be lost first |
Total risk-based capital ratio 18.99% +8.99 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 | $9.9M | 9,961 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.5M | 52,452 | RCOAA223 |
| Recomputed ratio | 18.99% | numerator / denominator | |
| Filed ratio | 18.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.99 pp | $4.7M | capital that could be lost first |
Tier 1 leverage ratio 9.06% +4.06 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 | $9.5M | 9,459 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $104.4M | 104,419 | RCOAA224 |
| Recomputed ratio | 9.06% | numerator / denominator | |
| Filed ratio | 9.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.06 pp | $4.2M | 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 | 1,634 | 1,634 | 1,634 | 1,634 | 1,634 | 1,634 | RCOAP742 |
| Retained earnings | 7,825 | 7,597 | 7,426 | 7,337 | 7,179 | 7,128 | RCOAKW00 |
| Accumulated other comprehensive income | (5,192) | (5,061) | (4,929) | (5,093) | (6,145) | (6,343) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,267 | 4,170 | 4,131 | 3,878 | 2,668 | 2,419 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,192 | 5,061 | 4,929 | 5,093 | 6,145 | 6,343 | P859 - P840 |
| Common equity Tier 1 capital | 9,459 | 9,231 | 9,060 | 8,971 | 8,813 | 8,762 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,459 | 9,231 | 9,060 | 8,971 | 8,813 | 8,762 | RCOA8274 |
| Tier 2 capital | 502 | 504 | 504 | 504 | 504 | 461 | RCOA5311 |
| Allowance includable in Tier 2 capital | 502 | 504 | 504 | 504 | 504 | 461 | RCOA5310 |
| Total capital | 9,961 | 9,735 | 9,564 | 9,475 | 9,317 | 9,223 | RCOA3792 |
| Total risk-weighted assets | 52,452 | 52,400 | 52,400 | 52,845 | 52,845 | 53,205 | RCOAA223 |
| Average total assets for the leverage ratio | 104,419 | 101,110 | 96,829 | 97,792 | 98,132 | 99,913 | 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 | $9.8M | $144K | 1.47% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $51.9M | $11.4M | 21.94% | 21.71% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.1M | $419K | 20.00% | 0.80% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $14.7M | $7.4M | 50.45% | 14.15% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $56K | $56K | 100.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $28.3M | $28.1M | 99.37% | 53.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.9M | $2.3M | 80.28% | 4.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $90K | $90K | 100.00% | 0.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 4.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $49.9M | ties to item 31 ($49.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $52.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $52.5M | 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 | 18.03% | 18.03% | 18.99% | 9.06% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.62% | 17.62% | 18.58% | 9.13% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.29% | 17.29% | 18.25% | 9.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.98% | 16.98% | 17.93% | 9.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.68% | 16.68% | 17.63% | 8.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.47% | 16.47% | 17.33% | 8.77% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.15% | 16.15% | 17.02% | 8.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.11% | 17.11% | 18.02% | 8.55% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.83% | 16.83% | 17.67% | 8.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.64% | 18.64% | 19.57% | 8.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.06% | 18.06% | 18.97% | 9.20% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.63% | 18.63% | 19.56% | 9.18% | 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 Kansas (this bank) | Risk-based | 18.03% | 18.03% | 18.99% | 9.06% | |
| Hometown Community Bank | $105.7M | CBLR | NA | NA | NA | 9.09% |
| Bank of Erath | $105.3M | CBLR | NA | NA | NA | 14.39% |
| First State Bank Minnesota | $105.9M | CBLR | NA | NA | NA | 11.43% |
| Investment Savings Bank | $105.2M | CBLR | NA | NA | NA | 21.72% |
| The First National Bank of Anson | $105.2M | Risk-based | 18.30% | 18.30% | 19.56% | 7.84% |
| Breda Savings Bank | $106.0M | CBLR | NA | NA | NA | 10.88% |
| Exchange State Bank | $105.0M | CBLR | NA | NA | NA | 11.59% |
| Bank of Billings | $105.0M | CBLR | NA | NA | NA | 9.88% |
| Beauregard Federal Savings Bank | $106.4M | CBLR | NA | NA | NA | 9.70% |
| Peer 25th percentile | NA | NA | NA | 9.70% | ||
| Peer median | 18.30% | 18.30% | 19.56% | 10.88% | ||
| Peer 75th percentile | NA | NA | NA | 11.59% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/614256/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.