First Palmetto Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.89% (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: 6.89% (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 13.63% +7.13 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 | $101.4M | 101,413 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $744.0M | 743,965 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.13 pp | $53.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.63% +5.63 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 | $101.4M | 101,413 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $744.0M | 743,965 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.63 pp | $41.9M | capital that could be lost first |
Total risk-based capital ratio 14.89% +4.89 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 | $110.8M | 110,754 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $744.0M | 743,965 | RCOAA223 |
| Recomputed ratio | 14.89% | numerator / denominator | |
| Filed ratio | 14.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.89 pp | $36.4M | capital that could be lost first |
Tier 1 leverage ratio 9.42% +4.42 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 | $101.4M | 101,413 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.08B | 1,076,794 | RCOAA224 |
| Recomputed ratio | 9.42% | numerator / denominator | |
| Filed ratio | 9.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.42 pp | $47.6M | 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 | 40,000 | 40,000 | 40,000 | 30,000 | 30,000 | 30,000 | RCOAP742 |
| Retained earnings | 61,418 | 59,123 | 55,074 | 65,093 | 62,875 | 60,898 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 101,418 | 99,123 | 95,074 | 95,093 | 92,875 | 90,898 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5) | (5) | (5) | (5) | (5) | (5) | P859 - P840 |
| Common equity Tier 1 capital | 101,413 | 99,118 | 95,069 | 95,088 | 92,870 | 90,893 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 101,413 | 99,118 | 95,069 | 95,088 | 92,870 | 90,893 | RCOA8274 |
| Tier 2 capital | 9,341 | 9,329 | 9,182 | 9,119 | 9,049 | 8,713 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,341 | 9,329 | 9,182 | 9,119 | 9,049 | 8,713 | RCOA5310 |
| Total capital | 110,754 | 108,447 | 104,251 | 104,207 | 101,919 | 99,606 | RCOA3792 |
| Total risk-weighted assets | 743,965 | 743,257 | 731,555 | 726,439 | 720,832 | 693,527 | RCOAA223 |
| Average total assets for the leverage ratio | 1,076,794 | 1,053,826 | 1,053,646 | 1,031,787 | 1,006,964 | 977,960 | 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 | $157.3M | $651K | 0.41% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $121.0M | $876K | 0.72% | 0.12% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $259.1M | $136.7M | 52.77% | 18.30% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.2M | $16.7M | 150.00% | 2.24% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $377K | $566K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $526.1M | $519.4M | 98.74% | 69.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $38.3M | $40.8M | 106.67% | 5.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.9M | $31.5M | 95.83% | 4.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $747.3M | ties to item 31 ($747.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $747.3M | RCONB704 |
| Less: excess allowance for credit losses | $3.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $744.0M | 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 | 13.63% | 13.63% | 14.89% | 9.42% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.34% | 13.34% | 14.59% | 9.41% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.00% | 13.00% | 14.25% | 9.02% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.09% | 13.09% | 14.34% | 9.22% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.88% | 12.88% | 14.14% | 9.22% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.11% | 13.11% | 14.36% | 9.29% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.09% | 13.09% | 14.35% | 9.04% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.48% | 13.48% | 14.73% | 9.20% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.54% | 13.54% | 14.80% | 9.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.44% | 13.44% | 14.70% | 9.57% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.29% | 13.29% | 14.55% | 9.19% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.65% | 13.65% | 14.90% | 9.48% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Palmetto Bank (this bank) | Risk-based | 13.63% | 13.63% | 14.89% | 9.42% | |
| T Bank, N.A. | $1.10B | Risk-based | 16.28% | 16.28% | 17.54% | 10.67% |
| Access Bank | $1.10B | Risk-based | 12.02% | 12.02% | 13.27% | 10.65% |
| The Citizens National Bank of Bluffton | $1.10B | CBLR | NA | NA | NA | 11.02% |
| Triad Bank | $1.11B | Risk-based | 13.09% | 13.09% | 14.34% | 10.74% |
| Trailwest Bank | $1.11B | Risk-based | 10.89% | 10.89% | 12.15% | 8.62% |
| Pioneer Bank | $1.09B | Risk-based | 17.51% | 17.51% | 18.77% | 12.32% |
| The Converse County Bank | $1.09B | Risk-based | 27.51% | 27.51% | 28.45% | 9.57% |
| Saint Louis Bank | $1.11B | Risk-based | 10.02% | 10.02% | 11.25% | 8.81% |
| Jackson County Bank | $1.11B | Risk-based | 10.97% | 10.97% | 12.17% | 8.46% |
| Thread Bank | $1.11B | Risk-based | 23.36% | 23.36% | 24.49% | 9.75% |
| Peer 25th percentile | 10.97% | 10.97% | 12.17% | 9.00% | ||
| Peer median | 13.09% | 13.09% | 14.34% | 10.20% | ||
| Peer 75th percentile | 17.51% | 17.51% | 18.77% | 10.72% | ||
| This bank's percentile | 56 | 56 | 56 | 30 |
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/586072/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.