First National Bank USA: 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%.
The largest change between Q1 2026 and Q2 2026 was in Retained earnings, which rose 3.0% to $28.6M.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | — |
| Tier 1 risk-based capital ratio | — |
| Total risk-based capital ratio | — |
| Tier 1 leverage ratio | 14.06% |
This bank files the community bank leverage ratio (CBLR), the simplified capital framework for qualifying community banks. It does not report CET1, Tier 1 or total risk-based ratios, so the Tier 1 leverage ratio is the capital measure that applies.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $34.1M |
| Tier 1 capital | $34.1M |
| Total risk-based capital | — |
| Total equity capital | $34.4M |
| Risk-weighted assets | — |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 13.80% |
| Tangible equity to tangible assets | 13.80% |
| Equity capital to average assets | 14.16% |
| Internal capital growth rate | 10.05% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $478K |
| Common stock surplus | $5.1M |
| Retained earnings | $28.6M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | $251K |
| 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 | Tier 1 leverage | Equity / assets | Tangible equity / tangible assets |
|---|---|---|---|
| Q3 2023 | 12.17% | 11.77% | 11.77% |
| Q4 2023 | 12.34% | 12.38% | 12.38% |
| Q1 2024 | 12.76% | 13.27% | 13.27% |
| Q2 2024 | 14.02% | 13.80% | 13.80% |
| Q3 2024 | 14.19% | 14.29% | 14.29% |
| Q4 2024 | 13.90% | 13.71% | 13.71% |
| Q1 2025 | 13.23% | 13.47% | 13.47% |
| Q2 2025 | 13.66% | 13.58% | 13.58% |
| Q3 2025 | 13.64% | 14.52% | 14.52% |
| Q4 2025 | 14.67% | 14.51% | 14.51% |
| Q1 2026 | 13.92% | 13.94% | 13.94% |
| Q2 2026 | 14.06% | 13.80% | 13.80% |
First National Bank USA regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First National Bank USA, 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 USA profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 22046) · FFIEC NIC profile (RSSD 714839)