First Resource Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.77% (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: 4.77% (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 11.62% +5.12 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 | $84.8M | 84,824 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $730.2M | 730,248 | RCOAA223 |
| Recomputed ratio | 11.62% | numerator / denominator | |
| Filed ratio | 11.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.12 pp | $37.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.62% +3.62 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 | $84.8M | 84,824 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $730.2M | 730,248 | RCOAA223 |
| Recomputed ratio | 11.62% | numerator / denominator | |
| Filed ratio | 11.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.62 pp | $26.4M | capital that could be lost first |
Total risk-based capital ratio 12.77% +2.77 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 | $93.3M | 93,274 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $730.2M | 730,248 | RCOAA223 |
| Recomputed ratio | 12.77% | numerator / denominator | |
| Filed ratio | 12.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.77 pp | $20.2M | capital that could be lost first |
Tier 1 leverage ratio 8.34% +3.34 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 | $84.8M | 84,824 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.02B | 1,016,703 | RCOAA224 |
| Recomputed ratio | 8.34% | numerator / denominator | |
| Filed ratio | 8.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.34 pp | $34.0M | 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 | 86,598 | 68,310 | 54,310 | 52,950 | 50,950 | 50,250 | RCOAP742 |
| Retained earnings | 15,258 | 13,315 | 11,889 | 11,469 | 11,406 | 10,154 | RCOAKW00 |
| Accumulated other comprehensive income | (1,385) | (1,002) | (386) | (242) | (866) | (706) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 100,471 | 80,623 | 65,813 | 64,177 | 61,490 | 59,698 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (15,647) | (5,169) | (5,591) | (5,504) | (4,980) | (5,169) | P859 - P840 |
| Common equity Tier 1 capital | 84,824 | 75,454 | 60,222 | 58,673 | 56,510 | 54,529 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 84,824 | 75,454 | 60,222 | 58,673 | 56,510 | 54,529 | RCOA8274 |
| Tier 2 capital | 8,450 | 7,780 | 7,426 | 7,007 | 6,722 | 6,132 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,450 | 7,780 | 7,426 | 7,007 | 6,722 | 6,132 | RCOA5310 |
| Total capital | 93,274 | 83,234 | 67,648 | 65,680 | 63,232 | 60,661 | RCOA3792 |
| Total risk-weighted assets | 730,248 | 620,786 | 592,590 | 565,320 | 537,441 | 490,066 | RCOAA223 |
| Average total assets for the leverage ratio | 1,016,703 | 811,803 | 739,949 | 725,414 | 695,045 | 669,980 | 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 | $60.7M | $2.3M | 3.82% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $171.8M | $40.7M | 23.68% | 5.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.5M | $5.1M | 20.00% | 0.70% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $243.2M | $133.0M | 54.68% | 18.21% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.1M | $16.7M | 150.00% | 2.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $533K | $800K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $534.8M | $501.2M | 93.72% | 68.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.9M | $24.5M | 81.92% | 3.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $4.9M | 93.05% | 0.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.16% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $729.1M | does not tie to item 31 ($730.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $730.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $730.2M | 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 | 11.62% | 11.62% | 12.77% | 8.34% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.15% | 12.15% | 13.41% | 9.29% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.16% | 10.16% | 11.42% | 8.14% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.38% | 10.38% | 11.62% | 8.09% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.51% | 10.51% | 11.77% | 8.13% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.13% | 11.13% | 12.38% | 8.14% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.01% | 11.01% | 12.26% | 8.42% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.91% | 10.91% | 12.16% | 8.29% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.39% | 10.39% | 11.64% | 8.55% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.06% | 11.06% | 12.31% | 8.53% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.14% | 11.14% | 12.39% | 8.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.91% | 10.91% | 12.14% | 8.75% | 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 Resource Bank (this bank) | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% | |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| Auburnbank | $1.09B | Risk-based | 16.26% | 16.26% | 17.24% | 10.65% |
| Prime Alliance Bank | $1.09B | Risk-based | 12.73% | 12.73% | 14.00% | 11.53% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| Partners Bank of New England | $1.09B | Risk-based | 14.68% | 14.68% | 15.80% | 10.99% |
| First Bank of Berne | $1.09B | Risk-based | 12.23% | 12.23% | 13.44% | 9.92% |
| Winchester Savings Bank | $1.09B | CBLR | NA | NA | NA | 9.63% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| Peer 25th percentile | 12.99% | 12.99% | 14.25% | 10.31% | ||
| Peer median | 16.26% | 16.26% | 17.24% | 11.26% | ||
| Peer 75th percentile | 18.08% | 18.08% | 19.08% | 14.30% | ||
| This bank's percentile | 0 | 0 | 0 | 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/3314043/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.