First National Bank of Louisiana: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.16% (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: 7.16% (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 14.03% +7.53 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 | $70.8M | 70,828 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $505.0M | 504,974 | RCOAA223 |
| Recomputed ratio | 14.03% | numerator / denominator | |
| Filed ratio | 14.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.53 pp | $38.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.03% +6.03 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 | $70.8M | 70,828 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $505.0M | 504,974 | RCOAA223 |
| Recomputed ratio | 14.03% | numerator / denominator | |
| Filed ratio | 14.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.03 pp | $30.4M | capital that could be lost first |
Total risk-based capital ratio 15.16% +5.16 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 | $76.5M | 76,533 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $505.0M | 504,974 | RCOAA223 |
| Recomputed ratio | 15.16% | numerator / denominator | |
| Filed ratio | 15.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.16 pp | $26.0M | capital that could be lost first |
Tier 1 leverage ratio 11.02% +6.02 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 | $70.8M | 70,828 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $642.4M | 642,434 | RCOAA224 |
| Recomputed ratio | 11.02% | numerator / denominator | |
| Filed ratio | 11.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.02 pp | $38.7M | 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 | 2,840 | 2,840 | 2,840 | 2,840 | 2,840 | 2,840 | RCOAP742 |
| Retained earnings | 67,988 | 67,382 | 65,557 | 63,606 | 61,564 | 60,552 | RCOAKW00 |
| Accumulated other comprehensive income | (3,142) | (3,120) | (2,773) | (3,299) | (4,250) | (4,616) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 67,686 | 67,102 | 65,624 | 63,147 | 60,154 | 58,776 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,142 | 3,120 | 2,773 | 3,299 | 4,250 | 4,616 | P859 - P840 |
| Common equity Tier 1 capital | 70,828 | 70,222 | 68,397 | 66,446 | 64,404 | 63,392 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 70,828 | 70,222 | 68,397 | 66,446 | 64,404 | 63,392 | RCOA8274 |
| Tier 2 capital | 5,705 | 5,636 | 5,563 | 5,374 | 5,257 | 5,130 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,705 | 5,636 | 5,563 | 5,374 | 5,257 | 5,130 | RCOA5310 |
| Total capital | 76,533 | 75,858 | 73,960 | 71,820 | 69,661 | 68,522 | RCOA3792 |
| Total risk-weighted assets | 504,974 | 479,218 | 466,562 | 444,863 | 431,866 | 414,197 | RCOAA223 |
| Average total assets for the leverage ratio | 642,434 | 593,980 | 594,200 | 582,048 | 577,234 | 561,476 | 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 | $55.8M | $2.7M | 4.85% | 0.54% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $92.8M | $22.1M | 23.84% | 4.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $82.5M | $41.2M | 50.00% | 8.17% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $379.6M | $373.0M | 98.24% | 73.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.7M | $27.1M | 97.79% | 5.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $39.2M | $37.4M | 95.36% | 7.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $56K | $41K | 73.21% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.4M | NA | 0.28% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $503.6M | ties to item 31 ($503.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $505.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $505.0M | 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 | 14.03% | 14.03% | 15.16% | 11.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.65% | 14.65% | 15.83% | 11.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.66% | 14.66% | 15.85% | 11.51% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.94% | 14.94% | 16.14% | 11.42% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.91% | 14.91% | 16.13% | 11.16% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.30% | 15.30% | 16.54% | 11.29% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.71% | 14.71% | 15.94% | 10.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.87% | 14.87% | 16.08% | 10.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.30% | 17.30% | 18.46% | 12.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.27% | 17.27% | 18.44% | 12.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.94% | 16.94% | 18.09% | 12.00% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.77% | 17.77% | 18.94% | 12.66% | 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 Louisiana (this bank) | Risk-based | 14.03% | 14.03% | 15.16% | 11.02% | |
| Quaint Oak Bank | $631.5M | Risk-based | 13.60% | 13.60% | 14.85% | 10.91% |
| American Bank | $630.4M | Risk-based | 15.36% | 15.36% | 16.61% | 11.12% |
| Banktennessee | $630.3M | Risk-based | 12.05% | 12.05% | 13.30% | 9.73% |
| Delta Bank | $632.0M | CBLR | NA | NA | NA | 10.04% |
| First Independent Bank | $632.3M | Risk-based | 12.26% | 12.26% | 13.49% | 9.87% |
| First Bank, Upper Michigan | $629.5M | Risk-based | 15.96% | 15.96% | 17.02% | 12.68% |
| Marion County State Bank | $628.6M | Risk-based | 13.92% | 13.92% | 14.75% | 10.41% |
| Community Bank of Pickens County | $628.6M | Risk-based | 18.94% | 18.94% | 20.13% | 13.55% |
| FNBT Bank | $628.5M | Risk-based | 30.55% | 30.55% | 31.81% | 11.08% |
| CS Bank | $628.5M | CBLR | NA | NA | NA | 11.97% |
| Peer 25th percentile | 13.26% | 13.26% | 14.43% | 10.13% | ||
| Peer median | 14.64% | 14.64% | 15.73% | 11.00% | ||
| Peer 75th percentile | 16.71% | 16.71% | 17.80% | 11.75% | ||
| This bank's percentile | 50 | 50 | 50 | 50 |
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/575834/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.