First National Bank & Trust: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Accumulated other comprehensive income climbed 14.6% in Q2 2026, from -$3.4M to -$2.9M. It was the largest change from Q1 2026 among the key lines here. Within Michigan, First National Bank & Trust is 17th of 43 on CET1 ratio, 15.32% as of Q2 2026, above the middle of the field. At 15.32%, First National Bank & Trust's CET1 ratio is close to the 15.07% median for banks in the $100M-1B asset tier (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 15.32% |
| Tier 1 risk-based capital ratio | 15.32% |
| Total risk-based capital ratio | 16.58% |
| Tier 1 leverage ratio | 9.48% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $38.6M |
| Tier 1 capital | $38.6M |
| Total risk-based capital | $41.8M |
| Total equity capital | $37.0M |
| Risk-weighted assets | $251.9M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.56% |
| Tangible equity to tangible assets | 9.22% |
| Equity capital to average assets | 9.05% |
| Internal capital growth rate | 6.71% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $2.2M |
| Common stock surplus | $2.8M |
| Retained earnings | $34.9M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$2.9M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 13.31% | 13.31% | 14.52% | 8.03% | $258.8M |
| Q4 2023 | 13.85% | 13.85% | 15.10% | 8.04% | $250.5M |
| Q1 2024 | 13.92% | 13.92% | 15.16% | 8.07% | $251.4M |
| Q2 2024 | 14.74% | 14.74% | 15.99% | 8.35% | $239.4M |
| Q3 2024 | 13.68% | 13.68% | 14.93% | 8.45% | $260.5M |
| Q4 2024 | 14.38% | 14.38% | 15.63% | 8.41% | $247.8M |
| Q1 2025 | 14.45% | 14.45% | 15.71% | 8.67% | $248.7M |
| Q2 2025 | 14.49% | 14.49% | 15.75% | 8.90% | $250.8M |
| Q3 2025 | 14.63% | 14.63% | 15.88% | 8.85% | $252.9M |
| Q4 2025 | 14.81% | 14.81% | 16.07% | 8.96% | $252.3M |
| Q1 2026 | 15.39% | 15.39% | 16.65% | 9.15% | $246.8M |
| Q2 2026 | 15.32% | 15.32% | 16.58% | 9.48% | $251.9M |
First National Bank & Trust regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First National Bank & Trust, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First National Bank & Trust profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 5062) · FFIEC NIC profile (RSSD 251558)