First Port City 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 13.64% +7.14 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 | $64.0M | 64,029 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $469.5M | 469,487 | RCOAA223 |
| Recomputed ratio | 13.64% | numerator / denominator | |
| Filed ratio | 13.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.14 pp | $33.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.64% +5.64 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 | $64.0M | 64,029 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $469.5M | 469,487 | RCOAA223 |
| Recomputed ratio | 13.64% | numerator / denominator | |
| Filed ratio | 13.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.64 pp | $26.5M | 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 | $69.9M | 69,905 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $469.5M | 469,487 | 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 | $23.0M | capital that could be lost first |
Tier 1 leverage ratio 10.49% +5.49 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 | $64.0M | 64,029 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $610.2M | 610,161 | RCOAA224 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.49 pp | $33.5M | 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 | 26,583 | 26,583 | 26,583 | 26,583 | 26,583 | 26,583 | RCOAP742 |
| Retained earnings | 37,446 | 35,451 | 33,456 | 31,452 | 29,462 | 27,536 | RCOAKW00 |
| Accumulated other comprehensive income | (2,473) | (2,502) | (2,265) | (2,919) | (3,304) | (3,453) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,556 | 59,532 | 57,774 | 55,116 | 52,741 | 50,666 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,473 | 2,502 | 2,265 | 2,919 | 3,304 | 3,453 | P859 - P840 |
| Common equity Tier 1 capital | 64,029 | 62,034 | 60,039 | 58,035 | 56,045 | 54,119 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,029 | 62,034 | 60,039 | 58,035 | 56,045 | 54,119 | RCOA8274 |
| Tier 2 capital | 5,876 | 5,565 | 5,572 | 5,588 | 5,463 | 5,463 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,876 | 5,565 | 5,572 | 5,588 | 5,463 | 5,463 | RCOA5310 |
| Total capital | 69,905 | 67,599 | 65,611 | 63,623 | 61,508 | 59,582 | RCOA3792 |
| Total risk-weighted assets | 469,487 | 444,232 | 444,988 | 446,413 | 436,438 | 436,471 | RCOAA223 |
| Average total assets for the leverage ratio | 610,161 | 595,409 | 572,775 | 577,901 | 574,978 | 569,579 | 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 | $76.4M | $1.1M | 1.44% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.4M | $9.4M | 21.69% | 2.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $149.8M | $89.1M | 59.48% | 18.96% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $36K | $54K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $339.5M | $328.8M | 96.87% | 69.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.3M | $15.9M | 97.86% | 3.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.4M | $17.3M | 99.77% | 3.69% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.3M | NA | 1.77% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $461.8M | ties to item 31 ($461.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $470.1M | RCONB704 |
| Less: excess allowance for credit losses | $663K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $469.5M | 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 | 13.64% | 13.64% | 14.89% | 10.49% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.96% | 13.96% | 15.22% | 10.42% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.49% | 13.49% | 14.74% | 10.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.00% | 13.00% | 14.25% | 10.04% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.84% | 12.84% | 14.09% | 9.75% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.40% | 12.40% | 13.65% | 9.50% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.33% | 12.33% | 13.59% | 9.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.98% | 11.98% | 13.24% | 9.42% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.57% | 12.57% | 13.82% | 9.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.59% | 12.59% | 13.84% | 9.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.24% | 12.24% | 13.49% | 9.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.64% | 12.64% | 13.89% | 10.09% | 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 Port City Bank (this bank) | Risk-based | 13.64% | 13.64% | 14.89% | 10.49% | |
| South Story Bank & Trust | $623.9M | CBLR | NA | NA | NA | 10.93% |
| Liberty National Bank | $624.4M | Risk-based | 11.80% | 11.80% | 12.76% | 10.31% |
| Southeastern Bank | $624.9M | CBLR | NA | NA | NA | 13.42% |
| Sunrise Bank | $622.9M | CBLR | NA | NA | NA | 9.50% |
| Tioga State Bank, N.A. | $625.2M | Risk-based | 19.96% | 19.96% | 21.22% | 11.38% |
| American Bank N.A. | $625.2M | Risk-based | 14.59% | 14.59% | 15.84% | 10.86% |
| The First National Bank of Carmi | $622.2M | CBLR | NA | NA | NA | 11.42% |
| Demotte State Bank | $622.0M | CBLR | NA | NA | NA | 11.85% |
| Phelps County Bank | $621.7M | Risk-based | 13.03% | 13.03% | 14.13% | 8.88% |
| Evergreen Federal Bank | $621.6M | CBLR | NA | NA | NA | 13.24% |
| Peer 25th percentile | 12.72% | 12.72% | 13.79% | 10.45% | ||
| Peer median | 13.81% | 13.81% | 14.98% | 11.15% | ||
| Peer 75th percentile | 15.93% | 15.93% | 17.19% | 11.75% | ||
| This bank's percentile | 50 | 50 | 50 | 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/262237/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.