First Resource Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.83% (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: 3.83% (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 10.94% +4.44 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 | $70.6M | 70,626 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $645.4M | 645,434 | RCOAA223 |
| Recomputed ratio | 10.94% | numerator / denominator | |
| Filed ratio | 10.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.44 pp | $28.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.94% +2.94 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 | $70.6M | 70,626 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $645.4M | 645,434 | RCOAA223 |
| Recomputed ratio | 10.94% | numerator / denominator | |
| Filed ratio | 10.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.94 pp | $19.0M | capital that could be lost first |
Total risk-based capital ratio 11.83% +1.83 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 | $76.4M | 76,382 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $645.4M | 645,434 | RCOAA223 |
| Recomputed ratio | 11.83% | numerator / denominator | |
| Filed ratio | 11.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.83 pp | $11.8M | capital that could be lost first |
Tier 1 leverage ratio 8.62% +3.62 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 | $70.6M | 70,626 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $819.4M | 819,411 | RCOAA224 |
| Recomputed ratio | 8.62% | numerator / denominator | |
| Filed ratio | 8.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.62 pp | $29.7M | 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 | 25,030 | 25,030 | 25,030 | 21,030 | 21,030 | 21,030 | RCOAP742 |
| Retained earnings | 45,596 | 42,634 | 39,975 | 37,576 | 35,246 | 33,269 | RCOAKW00 |
| Accumulated other comprehensive income | (880) | (843) | (630) | (638) | (766) | (841) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,746 | 66,821 | 64,375 | 57,968 | 55,510 | 53,458 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 880 | 843 | 630 | 638 | 766 | 841 | P859 - P840 |
| Common equity Tier 1 capital | 70,626 | 67,664 | 65,005 | 58,606 | 56,276 | 54,299 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 70,626 | 67,664 | 65,005 | 58,606 | 56,276 | 54,299 | RCOA8274 |
| Tier 2 capital | 5,756 | 5,368 | 4,987 | 10,717 | 10,739 | 10,651 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,756 | 5,368 | 4,987 | 4,717 | 4,742 | 4,657 | RCOA5310 |
| Total capital | 76,382 | 73,032 | 69,992 | 69,323 | 67,015 | 64,950 | RCOA3792 |
| Total risk-weighted assets | 645,434 | 627,522 | 597,813 | 570,456 | 545,059 | 526,418 | RCOAA223 |
| Average total assets for the leverage ratio | 819,411 | 807,385 | 774,119 | 695,397 | 665,886 | 646,908 | 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 | $62.7M | $739K | 1.18% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $32.2M | $5.7M | 17.63% | 0.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $231.0M | $120.4M | 52.12% | 18.66% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $543K | $814K | 150.00% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $495.3M | $490.0M | 98.93% | 75.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.4M | $20.8M | 92.84% | 3.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.9M | $3.4M | 28.30% | 0.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.7M | NA | 0.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $641.7M | ties to item 31 ($641.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $645.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $645.4M | 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 | 10.94% | 10.94% | 11.83% | 8.62% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.78% | 10.78% | 11.64% | 8.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.87% | 10.87% | 11.71% | 8.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.27% | 10.27% | 12.15% | 8.43% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.32% | 10.32% | 12.29% | 8.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.31% | 10.31% | 12.34% | 8.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.07% | 10.07% | 12.29% | 8.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.10% | 10.10% | 12.15% | 8.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.92% | 9.92% | 11.99% | 8.17% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.07% | 10.07% | 12.23% | 8.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.12% | 10.12% | 12.35% | 8.16% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.89% | 9.89% | 12.20% | 8.15% | 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 Resource Bank (this bank) | Risk-based | 10.94% | 10.94% | 11.83% | 8.62% | |
| Bank of Sun Prairie | $841.2M | Risk-based | 13.27% | 13.27% | 14.52% | 9.99% |
| First Utah Bank | $840.3M | CBLR | NA | NA | NA | 10.22% |
| Prairie State Bank & Trust | $840.1M | CBLR | NA | NA | NA | 12.39% |
| United Southern Bank | $843.0M | CBLR | NA | NA | NA | 10.77% |
| Hebron Savings Bank | $838.8M | Risk-based | 16.05% | 16.05% | 17.30% | 13.35% |
| FNBC Bank | $843.3M | Risk-based | 12.44% | 12.44% | 13.70% | 9.68% |
| Freedom Bank | $838.3M | Risk-based | 11.95% | 11.95% | 12.62% | 9.78% |
| The Old Fort Banking Company | $843.9M | Risk-based | 15.16% | 15.16% | 16.20% | 8.89% |
| Millennium Bank | $844.5M | CBLR | NA | NA | NA | 9.41% |
| Northeast Bank | $837.3M | Risk-based | 12.31% | 12.31% | 13.17% | 10.13% |
| Peer 25th percentile | 12.34% | 12.34% | 13.30% | 9.70% | ||
| Peer median | 12.85% | 12.85% | 14.11% | 10.06% | ||
| Peer 75th percentile | 14.69% | 14.69% | 15.78% | 10.63% | ||
| 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/3349241/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.