The First National Bank of Primghar: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.72% (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: 9.72% (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 16.77% +10.27 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 | $5.3M | 5,302 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $31.6M | 31,616 | RCOAA223 |
| Recomputed ratio | 16.77% | numerator / denominator | |
| Filed ratio | 16.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.27 pp | $3.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.77% +8.77 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 | $5.3M | 5,302 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $31.6M | 31,616 | RCOAA223 |
| Recomputed ratio | 16.77% | numerator / denominator | |
| Filed ratio | 16.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.77 pp | $2.8M | capital that could be lost first |
Total risk-based capital ratio 17.72% +7.72 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 | $5.6M | 5,602 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $31.6M | 31,616 | RCOAA223 |
| Recomputed ratio | 17.72% | numerator / denominator | |
| Filed ratio | 17.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.72 pp | $2.4M | capital that could be lost first |
Tier 1 leverage ratio 14.25% +9.25 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 | $5.3M | 5,302 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $37.2M | 37,199 | RCOAA224 |
| Recomputed ratio | 14.25% | numerator / denominator | |
| Filed ratio | 14.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.25 pp | $3.4M | 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 | 171 | 171 | 171 | 171 | 171 | 171 | RCOAP742 |
| Retained earnings | 5,131 | 5,065 | 4,991 | 5,015 | 4,959 | 4,966 | RCOAKW00 |
| Accumulated other comprehensive income | (24) | (46) | (60) | (47) | (102) | (164) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,278 | 5,190 | 5,102 | 5,139 | 5,028 | 4,973 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 24 | 46 | 60 | 47 | 102 | 164 | P859 - P840 |
| Common equity Tier 1 capital | 5,302 | 5,236 | 5,162 | 5,186 | 5,130 | 5,137 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 5,302 | 5,236 | 5,162 | 5,186 | 5,130 | 5,137 | RCOA8274 |
| Tier 2 capital | 300 | 300 | 300 | 300 | 300 | 300 | RCOA5311 |
| Allowance includable in Tier 2 capital | 300 | 300 | 300 | 300 | 300 | 300 | RCOA5310 |
| Total capital | 5,602 | 5,536 | 5,462 | 5,486 | 5,430 | 5,437 | RCOA3792 |
| Total risk-weighted assets | 31,616 | 33,123 | 33,397 | 29,031 | 28,663 | 31,578 | RCOAA223 |
| Average total assets for the leverage ratio | 37,199 | 38,063 | 38,748 | 36,111 | 36,352 | 38,138 | 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 | $1.1M | $136K | 12.51% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.5M | $1.7M | 22.49% | 5.37% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30K | $15K | 50.00% | 0.05% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $27.3M | $27.3M | 100.00% | 86.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $758K | $699K | 92.16% | 2.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 5.71% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $31.6M | ties to item 31 ($31.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $31.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $31.6M | 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 | 16.77% | 16.77% | 17.72% | 14.25% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.81% | 15.81% | 16.71% | 13.76% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.46% | 15.46% | 16.35% | 13.32% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 17.86% | 17.86% | 18.90% | 14.36% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 17.90% | 17.90% | 18.94% | 14.11% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 16.27% | 16.27% | 17.22% | 13.47% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.28% | 16.28% | 17.26% | 13.32% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 18.16% | 18.16% | 19.24% | 13.81% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 17.92% | 17.92% | 18.98% | 13.44% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.74% | 17.74% | 18.80% | 12.87% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.26% | 16.26% | 17.24% | 13.27% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.25% | 18.25% | 19.34% | 13.80% | 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 Primghar (this bank) | Risk-based | 16.77% | 16.77% | 17.72% | 14.25% | |
| Citizens Bank of Chatsworth | $36.2M | Risk-based | 24.05% | 24.05% | 24.88% | 13.70% |
| State Bank of Canton | $36.6M | Risk-based | 41.83% | 41.83% | 42.82% | 22.06% |
| Nebraska State Bank | $36.6M | CBLR | NA | NA | NA | 13.42% |
| The Farmers and Merchants State Bank | $36.0M | CBLR | NA | NA | NA | 11.89% |
| Farmers State Bank | $36.7M | CBLR | NA | NA | NA | 13.07% |
| Mutual Savings and Loan Association | $35.9M | Risk-based | 98.90% | 98.90% | 99.97% | 47.17% |
| Farmers State Bank of Hoffman | $36.9M | CBLR | NA | NA | NA | 12.63% |
| The First National Bank of Fairfax | $35.6M | CBLR | NA | NA | NA | 38.46% |
| Pee Dee Federal Savings Bank | $37.1M | Risk-based | 42.24% | 42.24% | 43.51% | 20.51% |
| State Bank of Jeffers | $37.1M | Risk-based | 20.98% | 20.98% | 21.98% | 14.06% |
| Peer 25th percentile | 24.05% | 24.05% | 24.88% | 13.16% | ||
| Peer median | 41.83% | 41.83% | 42.82% | 13.88% | ||
| Peer 75th percentile | 42.24% | 42.24% | 43.51% | 21.67% | ||
| This bank's percentile | 0 | 0 | 0 | 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/343248/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.