The First National Bank of Winnsboro: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 22.72% +13.72 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $35.6M | 35,608 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $156.7M | 156,730 | RCOAA224 |
| Recomputed ratio | 22.72% | numerator / denominator | |
| Filed ratio | 22.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +13.72 pp | $21.5M | 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 | 4,022 | 4,022 | 4,022 | 4,022 | 4,022 | 4,022 | RCOAP742 |
| Retained earnings | 31,930 | 31,109 | 30,432 | 30,663 | 30,525 | 29,691 | RCOAKW00 |
| Accumulated other comprehensive income | (2,118) | (2,621) | (2,270) | (2,487) | (3,280) | (2,747) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,834 | 32,510 | 32,184 | 32,198 | 31,267 | 30,966 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,774 | 2,277 | 1,926 | 2,143 | 2,936 | 2,403 | P859 - P840 |
| Common equity Tier 1 capital | 35,608 | 34,787 | 34,110 | 34,341 | 34,203 | 33,369 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,608 | 34,787 | 34,110 | 34,341 | 34,203 | 33,369 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 156,730 | 154,623 | 158,337 | 158,509 | 158,307 | 160,135 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 22.72% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 22.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 21.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 21.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 21.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 20.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 20.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 22.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 22.79% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 22.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 20.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 20.72% | 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 Winnsboro (this bank) | CBLR | NA | NA | NA | 22.72% | |
| First Southeast Bank | $158.3M | Risk-based | 9.73% | 9.73% | 10.70% | 8.42% |
| Perennial Bank | $158.1M | Risk-based | 23.66% | 23.66% | 24.91% | 9.48% |
| The Fayette County National Bank of Fayetteville | $158.1M | CBLR | NA | NA | NA | 9.05% |
| The Exchange Bank | $158.4M | CBLR | NA | NA | NA | 12.10% |
| Bank of Monticello | $158.0M | Risk-based | 19.57% | 19.57% | 20.82% | 14.52% |
| Legends West Bank | $157.8M | CBLR | NA | NA | NA | 11.47% |
| The First National Bank of Arenzville | $158.7M | Risk-based | 10.63% | 10.63% | 11.49% | 8.83% |
| Commonwealth Community Bank, Inc. | $157.7M | CBLR | NA | NA | NA | 14.71% |
| Greenleaf Bank | $158.7M | CBLR | NA | NA | NA | 9.63% |
| Peer 25th percentile | 10.40% | 10.40% | 11.29% | 9.05% | ||
| Peer median | 15.10% | 15.10% | 16.16% | 9.63% | ||
| Peer 75th percentile | 20.59% | 20.59% | 21.85% | 12.10% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/501767/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.