First National Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.58% (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: 8.58% (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 15.32% +8.82 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 | $38.6M | 38,592 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $251.9M | 251,874 | RCOAA223 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.82 pp | $22.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.32% +7.32 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 | $38.6M | 38,592 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $251.9M | 251,874 | RCOAA223 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.32 pp | $18.4M | capital that could be lost first |
Total risk-based capital ratio 16.58% +6.58 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 | $41.8M | 41,763 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $251.9M | 251,874 | RCOAA223 |
| Recomputed ratio | 16.58% | numerator / denominator | |
| Filed ratio | 16.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.58 pp | $16.6M | capital that could be lost first |
Tier 1 leverage ratio 9.48% +4.48 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 | $38.6M | 38,592 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $406.9M | 406,891 | RCOAA224 |
| Recomputed ratio | 9.48% | numerator / denominator | |
| Filed ratio | 9.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.48 pp | $18.2M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 34,855 | 34,255 | 33,645 | 33,259 | 32,603 | 32,211 | RCOAKW00 |
| Accumulated other comprehensive income | (2,898) | (3,394) | (3,323) | (4,355) | (5,491) | (6,720) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,957 | 35,861 | 35,322 | 33,904 | 32,112 | 30,491 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,635 | 2,125 | 2,048 | 3,093 | 4,228 | 5,445 | P859 - P840 |
| Common equity Tier 1 capital | 38,592 | 37,986 | 37,370 | 36,997 | 36,340 | 35,936 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,592 | 37,986 | 37,370 | 36,997 | 36,340 | 35,936 | RCOA8274 |
| Tier 2 capital | 3,171 | 3,103 | 3,167 | 3,172 | 3,144 | 3,117 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,171 | 3,103 | 3,167 | 3,172 | 3,144 | 3,117 | RCOA5310 |
| Total capital | 41,763 | 41,089 | 40,537 | 40,169 | 39,484 | 39,053 | RCOA3792 |
| Total risk-weighted assets | 251,874 | 246,811 | 252,268 | 252,907 | 250,758 | 248,650 | RCOAA223 |
| Average total assets for the leverage ratio | 406,891 | 415,069 | 417,198 | 418,253 | 408,509 | 414,391 | 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 | $15.3M | $1.5M | 10.11% | 0.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $130.3M | $26.0M | 19.98% | 10.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $71.6M | $43.5M | 60.71% | 17.14% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.3M | $7.9M | 150.00% | 3.11% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $932K | $827K | 88.77% | 0.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $143.9M | $136.6M | 94.94% | 53.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.0M | $19.9M | 94.48% | 7.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.4M | $16.4M | 100.00% | 6.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $252.7M | ties to item 31 ($252.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $253.7M | RCONB704 |
| Less: excess allowance for credit losses | $1.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $251.9M | 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 | 15.32% | 15.32% | 16.58% | 9.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.39% | 15.39% | 16.65% | 9.15% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.81% | 14.81% | 16.07% | 8.96% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.63% | 14.63% | 15.88% | 8.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.49% | 14.49% | 15.75% | 8.90% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.45% | 14.45% | 15.71% | 8.67% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.38% | 14.38% | 15.63% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.68% | 13.68% | 14.93% | 8.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.74% | 14.74% | 15.99% | 8.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.92% | 13.92% | 15.16% | 8.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.85% | 13.85% | 15.10% | 8.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.31% | 13.31% | 14.52% | 8.03% | 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 & Trust (this bank) | Risk-based | 15.32% | 15.32% | 16.58% | 9.48% | |
| First National Bank of Clarksdale | $386.1M | CBLR | NA | NA | NA | 12.83% |
| The Home Loan Savings Bank | $386.7M | Risk-based | 14.63% | 14.63% | 15.88% | 11.68% |
| Central Bank | $386.8M | CBLR | NA | NA | NA | 9.11% |
| Security Federal Savings Bank of McMinnville | $386.0M | Risk-based | 15.12% | 15.12% | 16.20% | 11.91% |
| Bankgloucester | $386.9M | Risk-based | 13.48% | 13.48% | 14.73% | 8.70% |
| First United National Bank | $385.8M | Risk-based | 16.79% | 16.79% | 17.35% | 8.16% |
| Yoakum Bank | $385.8M | CBLR | NA | NA | NA | 9.43% |
| Wolf River Community Bank | $385.8M | CBLR | NA | NA | NA | 12.42% |
| Lincoln Federal Savings Bank of Nebraska | $387.3M | Risk-based | 18.27% | 18.29% | 19.55% | 11.70% |
| Peer 25th percentile | 14.63% | 14.63% | 15.88% | 9.11% | ||
| Peer median | 15.12% | 15.12% | 16.20% | 11.68% | ||
| Peer 75th percentile | 16.79% | 16.79% | 17.35% | 11.91% | ||
| This bank's percentile | 60 | 60 | 60 | 44 |
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/251558/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.