The First National Bank of McIntosh: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 62.82% (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: 62.82% (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 69.56% +63.06 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 | 9,530 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.7M | 13,701 | RCOAA223 |
| Recomputed ratio | 69.56% | numerator / denominator | |
| Filed ratio | 69.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +63.06 pp | $8.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 69.56% +61.56 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 | 9,530 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.7M | 13,701 | RCOAA223 |
| Recomputed ratio | 69.56% | numerator / denominator | |
| Filed ratio | 69.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +61.56 pp | $8.4M | capital that could be lost first |
Total risk-based capital ratio 70.82% +60.82 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 | $9.7M | 9,703 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.7M | 13,701 | RCOAA223 |
| Recomputed ratio | 70.82% | numerator / denominator | |
| Filed ratio | 70.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +60.82 pp | $8.3M | capital that could be lost first |
Tier 1 leverage ratio 20.20% +15.20 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 | 9,530 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $47.2M | 47,171 | RCOAA224 |
| Recomputed ratio | 20.20% | numerator / denominator | |
| Filed ratio | 20.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.20 pp | $7.2M | 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 | 189 | 189 | 189 | 189 | 189 | 189 | RCOAP742 |
| Retained earnings | 9,341 | 9,126 | 8,949 | 8,762 | 8,574 | 8,422 | RCOAKW00 |
| Accumulated other comprehensive income | (79) | (3) | 158 | 109 | 77 | (1) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,451 | 9,312 | 9,296 | 9,060 | 8,840 | 8,610 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 79 | 3 | (158) | (109) | (77) | 1 | P859 - P840 |
| Common equity Tier 1 capital | 9,530 | 9,315 | 9,138 | 8,951 | 8,763 | 8,611 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,530 | 9,315 | 9,138 | 8,951 | 8,763 | 8,611 | RCOA8274 |
| Tier 2 capital | 173 | 173 | 169 | 178 | 175 | 183 | RCOA5311 |
| Allowance includable in Tier 2 capital | 173 | 173 | 169 | 178 | 175 | 183 | RCOA5310 |
| Total capital | 9,703 | 9,488 | 9,307 | 9,129 | 8,938 | 8,794 | RCOA3792 |
| Total risk-weighted assets | 13,701 | 13,768 | 13,383 | 14,136 | 13,908 | 14,632 | RCOAA223 |
| Average total assets for the leverage ratio | 47,171 | 46,013 | 42,592 | 40,871 | 39,967 | 38,185 | 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 | $11.1M | $15K | 0.13% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.3M | $44K | 0.22% | 0.32% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $5.0M | $2.6M | 51.42% | 18.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $180K | $270K | 150.00% | 1.95% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $10.3M | $10.3M | 100.00% | 74.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $437K | $431K | 98.63% | 3.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $177K | $177K | 100.00% | 1.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $13.9M | ties to item 31 ($13.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $13.9M | RCONB704 |
| Less: excess allowance for credit losses | $166K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $13.7M | 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 | 69.56% | 69.56% | 70.82% | 20.20% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 67.66% | 67.66% | 68.91% | 20.24% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 68.28% | 68.28% | 69.54% | 21.45% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 63.32% | 63.32% | 64.58% | 21.90% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 63.01% | 63.01% | 64.27% | 21.93% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 58.85% | 58.85% | 60.10% | 22.55% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 60.83% | 60.83% | 62.08% | 23.10% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 55.21% | 55.21% | 56.47% | 22.70% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 53.94% | 53.94% | 55.19% | 22.22% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 52.24% | 52.24% | 53.50% | 22.38% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 54.34% | 54.34% | 55.60% | 22.34% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 55.45% | 55.45% | 56.70% | 22.33% | 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 McIntosh (this bank) | Risk-based | 69.56% | 69.56% | 70.82% | 20.20% | |
| State Bank of Lake Park | $47.0M | CBLR | NA | NA | NA | 10.98% |
| The Trust Bank | $47.0M | Risk-based | 30.56% | 30.56% | 31.81% | 16.15% |
| Greenleaf Trust N.A. | $47.1M | CBLR | NA | NA | NA | 75.92% |
| First State Bank | $46.8M | CBLR | NA | NA | NA | 12.20% |
| Farmers State Bank | $47.4M | CBLR | NA | NA | NA | 12.38% |
| Grant County State Bank | $46.7M | CBLR | NA | NA | NA | 13.90% |
| Farmers and Merchants State Bank of Alpha | $47.4M | CBLR | NA | NA | NA | 11.15% |
| State Bank of Taunton | $46.6M | Risk-based | 19.24% | 19.24% | 20.44% | 13.39% |
| State Bank of Bellingham | $46.4M | Risk-based | 24.33% | 24.33% | 25.34% | 14.81% |
| Peer 25th percentile | 21.78% | 21.78% | 22.89% | 12.20% | ||
| Peer median | 24.33% | 24.33% | 25.34% | 13.39% | ||
| Peer 75th percentile | 27.45% | 27.45% | 28.57% | 14.81% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/988256/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.