First National Bank of Nokomis: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.54% (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: 11.54% (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 18.34% +11.84 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 | $20.0M | 19,994 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $109.0M | 108,993 | RCOAA223 |
| Recomputed ratio | 18.34% | numerator / denominator | |
| Filed ratio | 18.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.84 pp | $12.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.34% +10.34 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 | $20.0M | 19,994 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $109.0M | 108,993 | RCOAA223 |
| Recomputed ratio | 18.34% | numerator / denominator | |
| Filed ratio | 18.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.34 pp | $11.3M | capital that could be lost first |
Total risk-based capital ratio 19.54% +9.54 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 | $21.3M | 21,300 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $109.0M | 108,993 | RCOAA223 |
| Recomputed ratio | 19.54% | numerator / denominator | |
| Filed ratio | 19.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.54 pp | $10.4M | capital that could be lost first |
Tier 1 leverage ratio 10.89% +5.89 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 | $20.0M | 19,994 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $183.5M | 183,530 | RCOAA224 |
| Recomputed ratio | 10.89% | numerator / denominator | |
| Filed ratio | 10.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.89 pp | $10.8M | 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 | 5,450 | 5,450 | 5,450 | 5,450 | 5,450 | 5,450 | RCOAP742 |
| Retained earnings | 16,117 | 15,627 | 15,294 | 15,679 | 15,495 | 15,113 | RCOAKW00 |
| Accumulated other comprehensive income | (2,505) | (2,742) | (2,106) | (2,572) | (3,538) | (4,195) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,062 | 18,335 | 18,638 | 18,557 | 17,407 | 16,368 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 932 | 1,157 | 509 | 1,672 | 2,635 | 3,289 | P859 - P840 |
| Common equity Tier 1 capital | 19,994 | 19,492 | 19,147 | 20,229 | 20,042 | 19,657 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,994 | 19,492 | 19,147 | 20,229 | 20,042 | 19,657 | RCOA8274 |
| Tier 2 capital | 1,306 | 1,290 | 1,299 | 1,280 | 1,281 | 1,280 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,306 | 1,290 | 1,299 | 1,280 | 1,281 | 1,280 | RCOA5310 |
| Total capital | 21,300 | 20,782 | 20,446 | 21,509 | 21,323 | 20,937 | RCOA3792 |
| Total risk-weighted assets | 108,993 | 110,287 | 110,089 | 107,458 | 109,008 | 110,345 | RCOAA223 |
| Average total assets for the leverage ratio | 183,530 | 179,740 | 177,384 | 179,622 | 184,733 | 185,280 | 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 | $7.2M | $219K | 3.04% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $62.9M | $11.5M | 18.27% | 10.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.7M | $5.3M | 50.00% | 4.89% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $27.3M | $13.9M | 50.79% | 12.74% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $145K | $218K | 150.00% | 0.20% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $752K | $1.1M | 150.00% | 1.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $66.8M | $66.8M | 100.00% | 61.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.3M | $7.9M | 95.96% | 7.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.0M | $2.0M | 100.56% | 1.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $109.0M | ties to item 31 ($109.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $109.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $109.0M | 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 | 18.34% | 18.34% | 19.54% | 10.89% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.67% | 17.67% | 18.84% | 10.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.39% | 17.39% | 18.57% | 10.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.82% | 18.82% | 20.02% | 11.26% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.39% | 18.39% | 19.56% | 10.85% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.81% | 17.81% | 18.97% | 10.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.64% | 17.64% | 18.81% | 10.59% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.12% | 18.12% | 19.26% | 10.98% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.95% | 17.95% | 19.11% | 10.94% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.67% | 18.67% | 19.84% | 10.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.02% | 18.02% | 19.11% | 10.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.40% | 18.40% | 19.47% | 10.45% | 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 Nokomis (this bank) | Risk-based | 18.34% | 18.34% | 19.54% | 10.89% | |
| Continental Bank | $181.8M | Risk-based | 19.47% | 19.47% | 20.72% | 16.16% |
| Union Savings Bank | $182.0M | Risk-based | 15.59% | 15.59% | 16.42% | 9.52% |
| St. Ansgar State Bank | $182.0M | CBLR | NA | NA | NA | 9.74% |
| 42 North Private Bank | $182.2M | Risk-based | 12.12% | 12.12% | 13.37% | 7.72% |
| Foundation One Bank | $182.2M | CBLR | NA | NA | NA | 9.83% |
| First National Bank of Bosque County | $182.3M | Risk-based | 18.80% | 18.80% | 20.06% | 12.79% |
| F&M Bank and Trust Company | $182.4M | Risk-based | 15.38% | 15.38% | 16.47% | 10.20% |
| Peoples State Bank | $181.2M | Risk-based | 18.62% | 18.62% | 19.65% | 10.66% |
| First Federal Bank, a FSB | $182.6M | Risk-based | 12.44% | 12.44% | 13.66% | 7.82% |
| Danville State Savings Bank | $182.6M | CBLR | NA | NA | NA | 12.38% |
| Peer 25th percentile | 13.91% | 13.91% | 15.04% | 9.58% | ||
| Peer median | 15.59% | 15.59% | 16.47% | 10.02% | ||
| Peer 75th percentile | 18.71% | 18.71% | 19.85% | 11.95% | ||
| This bank's percentile | 57 | 57 | 57 | 70 |
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/330248/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.