The First National Bank of McGregor: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.31% (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: 5.31% (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 12.06% +5.56 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 | $97.5M | 97,518 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $808.4M | 808,418 | RCOAA223 |
| Recomputed ratio | 12.06% | numerator / denominator | |
| Filed ratio | 12.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.56 pp | $45.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.06% +4.06 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 | $97.5M | 97,518 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $808.4M | 808,418 | RCOAA223 |
| Recomputed ratio | 12.06% | numerator / denominator | |
| Filed ratio | 12.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.06 pp | $32.8M | capital that could be lost first |
Total risk-based capital ratio 13.31% +3.31 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 | $107.6M | 107,631 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $808.4M | 808,418 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.31 pp | $26.8M | capital that could be lost first |
Tier 1 leverage ratio 9.55% +4.55 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 | $97.5M | 97,518 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.02B | 1,021,569 | RCOAA224 |
| Recomputed ratio | 9.55% | numerator / denominator | |
| Filed ratio | 9.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.55 pp | $46.4M | 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 | 34,654 | 34,654 | 34,654 | 34,654 | 34,654 | 34,654 | RCOAP742 |
| Retained earnings | 62,864 | 59,713 | 57,172 | 55,088 | 62,661 | 60,190 | RCOAKW00 |
| Accumulated other comprehensive income | (6,366) | (6,455) | (6,294) | (6,858) | (7,666) | (8,103) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 91,152 | 87,912 | 85,532 | 82,884 | 89,649 | 86,741 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,366 | 6,455 | 6,294 | 6,858 | 7,666 | 8,103 | P859 - P840 |
| Common equity Tier 1 capital | 97,518 | 94,367 | 91,826 | 89,742 | 97,315 | 94,844 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 97,518 | 94,367 | 91,826 | 89,742 | 97,315 | 94,844 | RCOA8274 |
| Tier 2 capital | 10,113 | 9,903 | 9,804 | 9,359 | 9,248 | 9,387 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,113 | 9,903 | 9,804 | 9,359 | 9,248 | 9,387 | RCOA5310 |
| Total capital | 107,631 | 104,270 | 101,630 | 99,101 | 106,563 | 104,231 | RCOA3792 |
| Total risk-weighted assets | 808,418 | 790,726 | 783,210 | 748,289 | 750,375 | 752,766 | RCOAA223 |
| Average total assets for the leverage ratio | 1,021,569 | 1,002,410 | 971,803 | 958,608 | 967,182 | 979,990 | 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 | $145.2M | $2.4M | 1.64% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $72.0M | $13.0M | 17.99% | 1.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $256.4M | $139.4M | 54.37% | 17.23% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $72.7M | $109.0M | 150.00% | 13.48% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.4M | $10.5M | 142.53% | 1.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $473.2M | $457.7M | 96.73% | 56.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $65.1M | $63.0M | 96.67% | 7.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.2M | $13.6M | 95.42% | 1.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $540K | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $808.6M | ties to item 31 ($808.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $809.1M | RCONB704 |
| Less: excess allowance for credit losses | $699K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $808.4M | 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 | 12.06% | 12.06% | 13.31% | 9.55% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.93% | 11.93% | 13.19% | 9.41% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.72% | 11.72% | 12.98% | 9.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.99% | 11.99% | 13.24% | 9.36% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.97% | 12.97% | 14.20% | 10.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.60% | 12.60% | 13.85% | 9.68% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.49% | 12.49% | 13.69% | 10.00% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.61% | 12.61% | 13.81% | 10.01% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.75% | 12.75% | 13.95% | 10.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.39% | 13.39% | 14.64% | 10.11% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.68% | 13.68% | 14.93% | 10.43% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.52% | 13.52% | 14.77% | 10.29% | 12.78% | 12.79% | 13.93% | 10.03% |
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 McGregor (this bank) | Risk-based | 12.06% | 12.06% | 13.31% | 9.55% | |
| Ixonia Bank | $1.08B | Risk-based | 12.23% | 12.23% | 13.32% | 9.95% |
| Frontier Bank of Texas | $1.08B | CBLR | NA | NA | NA | 10.05% |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Ledyard National Bank | $1.07B | Risk-based | 11.19% | 11.19% | 11.92% | 8.27% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Midcountry Bank | $1.07B | Risk-based | 15.98% | 15.98% | 17.23% | 13.00% |
| Peer 25th percentile | 11.97% | 11.97% | 13.04% | 10.09% | ||
| Peer median | 12.98% | 12.98% | 14.24% | 11.61% | ||
| Peer 75th percentile | 16.85% | 16.85% | 18.10% | 12.76% | ||
| This bank's percentile | 25 | 25 | 25 | 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/895055/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.