First National Bank USA: 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 14.06% +5.06 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 | $34.1M | 34,124 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $242.8M | 242,761 | RCOAA224 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.06 pp | $12.3M | 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 | 5,565 | 5,565 | 5,565 | 5,565 | 5,565 | 5,565 | RCOAP742 |
| Retained earnings | 28,559 | 27,718 | 26,799 | 25,854 | 24,918 | 24,020 | RCOAKW00 |
| Accumulated other comprehensive income | 251 | 165 | 340 | 286 | 46 | 9 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,375 | 33,448 | 32,704 | 31,705 | 30,529 | 29,594 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (251) | (165) | (340) | (286) | (46) | 0 | P859 - P840 |
| Common equity Tier 1 capital | 34,124 | 33,283 | 32,364 | 31,419 | 30,483 | 29,594 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,124 | 33,283 | 32,364 | 31,419 | 30,483 | 29,594 | 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 | 242,761 | 239,126 | 220,613 | 230,263 | 223,205 | 223,608 | 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 | 14.06% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.34% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.17% | 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 USA (this bank) | CBLR | NA | NA | NA | 14.06% | |
| Bank of Grand Lake | $249.1M | Risk-based | 16.89% | 16.89% | 17.54% | 10.12% |
| Bank of Easton | $249.0M | CBLR | NA | NA | NA | 10.26% |
| First State Bank of the Ozarks | $248.9M | Risk-based | 11.64% | 11.64% | 12.72% | 8.09% |
| Peoples Bank | $248.7M | CBLR | NA | NA | NA | 10.96% |
| Currency Bank | $248.5M | CBLR | NA | NA | NA | 13.38% |
| Charlevoix State Bank | $248.3M | Risk-based | 18.39% | 18.39% | 19.51% | 10.41% |
| First Financial Bank | $248.1M | Risk-based | 15.12% | 15.12% | 15.94% | 10.69% |
| Anthem Bank & Trust | $250.1M | Risk-based | 47.17% | 47.17% | 48.42% | 29.90% |
| Community Bank of Marshall | $250.2M | CBLR | NA | NA | NA | 10.03% |
| The City National Bank of Taylor | $250.3M | CBLR | NA | NA | NA | 12.90% |
| Peer 25th percentile | 15.12% | 15.12% | 15.94% | 10.15% | ||
| Peer median | 16.89% | 16.89% | 17.54% | 10.55% | ||
| Peer 75th percentile | 18.39% | 18.39% | 19.51% | 12.41% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/714839/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.