First National Bank of Lacon: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.68% (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: 8.68% (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 16.01% +9.51 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 | $11.4M | 11,447 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.5M | 71,489 | RCOAA223 |
| Recomputed ratio | 16.01% | numerator / denominator | |
| Filed ratio | 16.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.51 pp | $6.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.01% +8.01 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 | $11.4M | 11,447 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.5M | 71,489 | RCOAA223 |
| Recomputed ratio | 16.01% | numerator / denominator | |
| Filed ratio | 16.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.01 pp | $5.7M | capital that could be lost first |
Total risk-based capital ratio 16.68% +6.68 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 | $11.9M | 11,924 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.5M | 71,489 | RCOAA223 |
| Recomputed ratio | 16.68% | numerator / denominator | |
| Filed ratio | 16.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.68 pp | $4.8M | capital that could be lost first |
Tier 1 leverage ratio 11.78% +6.78 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 | $11.4M | 11,447 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $97.2M | 97,180 | RCOAA224 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.78 pp | $6.6M | 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 | 6,195 | 3,195 | 3,195 | 3,195 | 3,195 | 3,195 | RCOAP742 |
| Retained earnings | 5,252 | 4,994 | 5,240 | 4,990 | 4,994 | 4,862 | RCOAKW00 |
| Accumulated other comprehensive income | (599) | (573) | (479) | (548) | (769) | (962) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,848 | 7,616 | 7,956 | 7,637 | 7,420 | 7,095 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 599 | 573 | 479 | 548 | 769 | 962 | P859 - P840 |
| Common equity Tier 1 capital | 11,447 | 8,189 | 8,435 | 8,185 | 8,189 | 8,057 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,447 | 8,189 | 8,435 | 8,185 | 8,189 | 8,057 | RCOA8274 |
| Tier 2 capital | 477 | 489 | 486 | 470 | 431 | 398 | RCOA5311 |
| Allowance includable in Tier 2 capital | 477 | 489 | 486 | 470 | 431 | 398 | RCOA5310 |
| Total capital | 11,924 | 8,678 | 8,921 | 8,655 | 8,620 | 8,455 | RCOA3792 |
| Total risk-weighted assets | 71,489 | 70,615 | 70,155 | 72,813 | 72,320 | 65,865 | RCOAA223 |
| Average total assets for the leverage ratio | 97,180 | 93,970 | 96,731 | 99,576 | 98,511 | 95,828 | 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 | $20.3M | $4.0M | 19.52% | 5.54% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.3M | $2.8M | 16.93% | 3.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $10.3M | $5.6M | 54.19% | 7.80% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $55K | $82K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $56.0M | $56.0M | 100.00% | 78.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.6M | $1.6M | 100.00% | 2.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $552K | $552K | 100.00% | 0.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $925K | NA | 1.29% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $70.6M | does not tie to item 31 ($71.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $71.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $71.5M | 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 | 16.01% | 16.01% | 16.68% | 11.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.60% | 11.60% | 12.29% | 8.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.02% | 12.02% | 12.72% | 8.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.24% | 11.24% | 11.89% | 8.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.32% | 11.32% | 11.92% | 8.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.23% | 12.23% | 12.84% | 8.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.26% | 12.26% | 12.90% | 8.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.29% | 12.29% | 12.93% | 7.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.99% | 11.99% | 12.65% | 8.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.20% | 12.20% | 12.91% | 8.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.15% | 13.15% | 13.93% | 8.22% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.01% | 13.01% | 13.79% | 8.16% | 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 Lacon (this bank) | Risk-based | 16.01% | 16.01% | 16.68% | 11.78% | |
| American Exchange Bank | $103.7M | CBLR | NA | NA | NA | 13.54% |
| Citizens State Bank and Trust Company | $103.6M | Risk-based | 29.83% | 29.83% | 30.80% | 18.31% |
| The International Bank of Amherst | $103.6M | CBLR | NA | NA | NA | 14.42% |
| Glen Burnie Mutual Savings Bank | $103.9M | Risk-based | 18.64% | 18.64% | 19.37% | 8.80% |
| Owingsville Banking Company | $104.1M | CBLR | NA | NA | NA | 10.02% |
| Ascent Bank | $104.1M | Risk-based | 12.41% | 12.41% | 13.66% | 8.69% |
| Strasburg State Bank | $104.2M | Risk-based | 13.67% | 13.67% | 14.13% | 8.67% |
| Community Bank Owatonna | $103.3M | Risk-based | 11.20% | 11.20% | 12.18% | 7.98% |
| Woodruff Federal Savings and Loan Association | $104.2M | CBLR | NA | NA | NA | 31.47% |
| Auburn Savings Bank, FSB | $103.2M | Risk-based | 11.84% | 11.84% | 12.99% | 8.03% |
| Peer 25th percentile | 11.98% | 11.98% | 13.16% | 8.67% | ||
| Peer median | 13.04% | 13.04% | 13.90% | 9.41% | ||
| Peer 75th percentile | 17.40% | 17.40% | 18.06% | 14.20% | ||
| This bank's percentile | 67 | 67 | 67 | 60 |
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/824738/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.