The First National Bank of Sparta: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.98% (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: 18.98% (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 25.89% +19.39 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 | $14.5M | 14,522 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.1M | 56,090 | RCOAA223 |
| Recomputed ratio | 25.89% | numerator / denominator | |
| Filed ratio | 25.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.39 pp | $10.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.89% +17.89 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 | $14.5M | 14,522 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.1M | 56,090 | RCOAA223 |
| Recomputed ratio | 25.89% | numerator / denominator | |
| Filed ratio | 25.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.89 pp | $10.0M | capital that could be lost first |
Total risk-based capital ratio 26.98% +16.98 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 | $15.1M | 15,133 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.1M | 56,090 | RCOAA223 |
| Recomputed ratio | 26.98% | numerator / denominator | |
| Filed ratio | 26.98% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.98 pp | $9.5M | capital that could be lost first |
Tier 1 leverage ratio 12.64% +7.64 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 | $14.5M | 14,522 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $114.9M | 114,867 | RCOAA224 |
| Recomputed ratio | 12.64% | numerator / denominator | |
| Filed ratio | 12.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.64 pp | $8.8M | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 14,122 | 13,723 | 13,267 | 13,473 | 13,232 | 12,982 | RCOAKW00 |
| Accumulated other comprehensive income | (1,845) | (2,209) | (1,467) | (2,434) | (3,239) | (3,500) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,677 | 11,914 | 12,200 | 11,439 | 10,393 | 9,882 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,845 | 2,209 | 1,467 | 2,434 | 3,239 | 3,500 | P859 - P840 |
| Common equity Tier 1 capital | 14,522 | 14,123 | 13,667 | 13,873 | 13,632 | 13,382 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,522 | 14,123 | 13,667 | 13,873 | 13,632 | 13,382 | RCOA8274 |
| Tier 2 capital | 611 | 639 | 614 | 622 | 604 | 598 | RCOA5311 |
| Allowance includable in Tier 2 capital | 611 | 639 | 614 | 622 | 604 | 598 | RCOA5310 |
| Total capital | 15,133 | 14,762 | 14,281 | 14,495 | 14,236 | 13,980 | RCOA3792 |
| Total risk-weighted assets | 56,090 | 54,998 | 54,224 | 49,719 | 48,603 | 47,809 | RCOAA223 |
| Average total assets for the leverage ratio | 114,867 | 112,993 | 106,547 | 104,815 | 104,644 | 104,638 | 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 | $7.0M | $167K | 2.39% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $51.2M | $10.6M | 20.67% | 18.86% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.3M | $670K | 20.00% | 1.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $21.2M | $10.7M | 50.47% | 19.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $277K | $416K | 150.00% | 0.74% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $28.3M | $28.3M | 100.00% | 50.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.7M | $5.2M | 91.48% | 9.30% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $600 | 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 | $56.1M | ties to item 31 ($56.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $56.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $56.1M | 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 | 25.89% | 25.89% | 26.98% | 12.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.68% | 25.68% | 26.84% | 12.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.20% | 25.20% | 26.34% | 12.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 27.90% | 27.90% | 29.15% | 13.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 28.05% | 28.05% | 29.29% | 13.03% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 27.99% | 27.99% | 29.24% | 12.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 27.12% | 27.12% | 28.38% | 12.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 27.50% | 27.50% | 28.75% | 12.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 27.24% | 27.24% | 28.49% | 12.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 27.04% | 27.04% | 28.30% | 12.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 26.70% | 26.70% | 27.95% | 12.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 26.54% | 26.54% | 27.79% | 12.36% | 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 |
|---|---|---|---|---|---|---|
| The First National Bank of Sparta (this bank) | Risk-based | 25.89% | 25.89% | 26.98% | 12.64% | |
| B2 Bank N.A. | $114.6M | CBLR | NA | NA | NA | 13.66% |
| Blissfield State Bank | $114.6M | CBLR | NA | NA | NA | 11.29% |
| The Lytle State Bank of Lytle, Texas | $114.6M | CBLR | NA | NA | NA | 14.59% |
| The Commercial Bank | $114.6M | CBLR | NA | NA | NA | 9.95% |
| The National Bank of Adams County of West Union | $114.7M | CBLR | NA | NA | NA | 10.82% |
| Security State Bank of Aitkin | $114.5M | CBLR | NA | NA | NA | 10.79% |
| Rushford State Bank (Incorporated) | $114.7M | Risk-based | 13.33% | 13.33% | 14.19% | 6.77% |
| Morganton Savings Bank, S.S.B. | $114.4M | CBLR | NA | NA | NA | 25.43% |
| Turtle Mountain State Bank | $114.1M | CBLR | NA | NA | NA | 12.85% |
| Richland County Bank | $114.1M | CBLR | NA | NA | NA | 17.77% |
| Peer 25th percentile | NA | NA | NA | 10.79% | ||
| Peer median | 13.33% | 13.33% | 14.19% | 12.07% | ||
| Peer 75th percentile | NA | NA | NA | 14.36% | ||
| This bank's percentile | NA | NA | NA | 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/246947/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.