First Option Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.65% (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: 8.65% (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 15.76% +9.26 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 | $65.4M | 65,424 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $415.0M | 415,033 | RCOAA223 |
| Recomputed ratio | 15.76% | numerator / denominator | |
| Filed ratio | 15.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.26 pp | $38.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.76% +7.76 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 | $65.4M | 65,424 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $415.0M | 415,033 | RCOAA223 |
| Recomputed ratio | 15.76% | numerator / denominator | |
| Filed ratio | 15.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.76 pp | $32.2M | capital that could be lost first |
Total risk-based capital ratio 16.65% +6.65 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 | $69.1M | 69,108 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $415.0M | 415,033 | RCOAA223 |
| Recomputed ratio | 16.65% | numerator / denominator | |
| Filed ratio | 16.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.65 pp | $27.6M | capital that could be lost first |
Tier 1 leverage ratio 8.18% +3.18 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 | $65.4M | 65,424 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $799.8M | 799,836 | RCOAA224 |
| Recomputed ratio | 8.18% | numerator / denominator | |
| Filed ratio | 8.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.18 pp | $25.4M | 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 | 21,287 | 21,286 | 21,287 | 21,286 | 21,286 | 21,286 | RCOAP742 |
| Retained earnings | 44,751 | 43,310 | 41,345 | 39,967 | 38,574 | 37,596 | RCOAKW00 |
| Accumulated other comprehensive income | (12,875) | (12,990) | (12,881) | (13,622) | (15,017) | (15,657) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,163 | 51,606 | 49,751 | 47,631 | 44,843 | 43,225 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,261 | 12,363 | 12,241 | 12,966 | 14,346 | 14,970 | P859 - P840 |
| Common equity Tier 1 capital | 65,424 | 63,969 | 61,992 | 60,597 | 59,189 | 58,195 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,424 | 63,969 | 61,992 | 60,597 | 59,189 | 58,195 | RCOA8274 |
| Tier 2 capital | 3,684 | 4,659 | 4,511 | 4,150 | 4,120 | 4,033 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,684 | 4,659 | 4,511 | 4,150 | 4,120 | 4,033 | RCOA5310 |
| Total capital | 69,108 | 68,628 | 66,503 | 64,747 | 63,309 | 62,228 | RCOA3792 |
| Total risk-weighted assets | 415,033 | 400,602 | 402,302 | 386,738 | 386,221 | 385,685 | RCOAA223 |
| Average total assets for the leverage ratio | 799,836 | 781,719 | 760,235 | 737,801 | 727,142 | 723,335 | 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 | $29.7M | $30K | 0.10% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $257.6M | $44.0M | 17.10% | 10.61% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $239.7M | $113.7M | 47.45% | 27.40% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $104K | $156K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $246.2M | $217.1M | 88.20% | 52.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.5M | $31.4M | 90.92% | 7.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.4M | $8.6M | 29.42% | 2.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $415.0M | ties to item 31 ($415.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $415.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $415.0M | 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 | 15.76% | 15.76% | 16.65% | 8.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.97% | 15.97% | 17.13% | 8.18% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.41% | 15.41% | 16.53% | 8.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.67% | 15.67% | 16.74% | 8.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.33% | 15.33% | 16.39% | 8.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.09% | 15.09% | 16.13% | 8.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.03% | 15.03% | 16.05% | 8.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.37% | 14.37% | 15.32% | 8.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.52% | 13.52% | 14.41% | 7.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.80% | 13.80% | 14.69% | 7.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.52% | 13.52% | 14.41% | 7.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.33% | 13.33% | 14.08% | 7.70% | 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 Option Bank (this bank) | Risk-based | 15.76% | 15.76% | 16.65% | 8.18% | |
| First Freedom Bank | $817.8M | CBLR | NA | NA | NA | 12.46% |
| Wilson & Muir Bank & Trust Company | $818.4M | Risk-based | 13.94% | 13.94% | 14.88% | 9.43% |
| Rollstone Bank & Trust | $816.3M | Risk-based | 13.47% | 13.47% | 14.28% | 10.13% |
| Royal Bank | $816.1M | Risk-based | 15.48% | 15.48% | 16.73% | 10.53% |
| Cumberland Valley National Bank & Trust Company | $816.1M | CBLR | NA | NA | NA | 9.49% |
| Cibm Bank | $819.7M | Risk-based | 12.29% | 12.29% | 13.54% | 9.91% |
| PB&T Bank | $815.2M | Risk-based | 12.67% | 12.67% | 13.87% | 10.64% |
| Macon Bank and Trust Company | $820.5M | CBLR | NA | NA | NA | 9.91% |
| CNB St. Louis Bank | $812.9M | CBLR | NA | NA | NA | 9.29% |
| Endeavor Bank | $822.7M | Risk-based | 11.76% | 11.76% | 13.02% | 11.81% |
| Peer 25th percentile | 12.38% | 12.38% | 13.62% | 9.60% | ||
| Peer median | 13.07% | 13.07% | 14.08% | 10.02% | ||
| Peer 75th percentile | 13.83% | 13.83% | 14.73% | 10.61% | ||
| This bank's percentile | 100 | 100 | 83 | 0 |
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/285852/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.