First Robinson Savings Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.08% (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: 6.08% (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 12.93% +6.43 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 | $44.5M | 44,462 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $343.9M | 343,901 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.43 pp | $22.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.93% +4.93 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 | $44.5M | 44,462 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $343.9M | 343,901 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.93 pp | $16.9M | capital that could be lost first |
Total risk-based capital ratio 14.08% +4.08 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 | $48.4M | 48,428 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $343.9M | 343,901 | RCOAA223 |
| Recomputed ratio | 14.08% | numerator / denominator | |
| Filed ratio | 14.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.08 pp | $14.0M | capital that could be lost first |
Tier 1 leverage ratio 8.74% +3.74 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 | $44.5M | 44,462 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $508.8M | 508,756 | RCOAA224 |
| Recomputed ratio | 8.74% | numerator / denominator | |
| Filed ratio | 8.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.74 pp | $19.0M | 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 | 11,923 | 11,914 | 11,905 | 11,896 | 11,890 | 11,884 | RCOAP742 |
| Retained earnings | 32,539 | 30,798 | 31,209 | 29,957 | 30,044 | 28,853 | RCOAKW00 |
| Accumulated other comprehensive income | (3,583) | (3,515) | (3,500) | (4,040) | (5,450) | (6,070) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,879 | 39,197 | 39,614 | 37,813 | 36,484 | 34,667 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,583 | 3,515 | 3,500 | 4,040 | 5,450 | 6,070 | P859 - P840 |
| Common equity Tier 1 capital | 44,462 | 42,712 | 43,114 | 41,853 | 41,934 | 40,737 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,462 | 42,712 | 43,114 | 41,853 | 41,934 | 40,737 | RCOA8274 |
| Tier 2 capital | 3,966 | 3,676 | 3,667 | 3,541 | 3,191 | 2,949 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,966 | 3,676 | 3,667 | 3,541 | 3,191 | 2,949 | RCOA5310 |
| Total capital | 48,428 | 46,388 | 46,781 | 45,394 | 45,125 | 43,686 | RCOA3792 |
| Total risk-weighted assets | 343,901 | 329,381 | 325,717 | 307,878 | 296,724 | 283,773 | RCOAA223 |
| Average total assets for the leverage ratio | 508,756 | 507,651 | 507,539 | 467,054 | 469,512 | 481,890 | 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 | $13.7M | $1.7M | 12.09% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $150.2M | $21.1M | 14.04% | 6.13% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $46.0M | $1.7M | 3.60% | 0.48% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $132.0M | $76.2M | 57.74% | 22.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.6M | $5.4M | 150.00% | 1.57% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $200.8M | $198.7M | 98.91% | 57.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.7M | $19.8M | 95.42% | 5.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.5M | $19.5M | 94.95% | 5.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $343.9M | ties to item 31 ($343.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $343.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $343.9M | 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 | 12.93% | 12.93% | 14.08% | 8.74% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.97% | 12.97% | 14.08% | 8.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.24% | 13.24% | 14.36% | 8.49% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.59% | 13.59% | 14.74% | 8.96% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.13% | 14.13% | 15.21% | 8.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.36% | 14.36% | 15.39% | 8.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.45% | 14.45% | 15.46% | 8.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.84% | 14.84% | 15.89% | 8.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.90% | 13.90% | 14.92% | 8.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.91% | 13.91% | 14.95% | 8.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.82% | 13.82% | 14.88% | 8.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.22% | 14.22% | 15.27% | 8.43% | 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 Robinson Savings Bank, N.A. (this bank) | Risk-based | 12.93% | 12.93% | 14.08% | 8.74% | |
| State Bank Financial | $512.1M | Risk-based | 13.73% | 13.73% | 14.65% | 9.94% |
| Rondout Savings Bank | $512.0M | Risk-based | 14.86% | 14.86% | 16.10% | 9.79% |
| First State Bank | $512.7M | CBLR | NA | NA | NA | 10.53% |
| The Callaway Bank | $511.5M | CBLR | NA | NA | NA | 10.12% |
| Citizens State Bank | $511.4M | Risk-based | 16.70% | 16.70% | 18.00% | 13.18% |
| Great American Bank | $513.2M | CBLR | NA | NA | NA | 10.97% |
| Citizens Bank of Americus | $511.1M | Risk-based | 17.69% | 17.69% | 18.94% | 10.25% |
| Texas Republic Bank, N.A. | $510.6M | CBLR | NA | NA | NA | 13.35% |
| Gulf Coast Bank | $513.7M | CBLR | NA | NA | NA | 14.75% |
| The Bank of Advance | $509.9M | CBLR | NA | NA | NA | 13.01% |
| Peer 25th percentile | 14.57% | 14.57% | 15.74% | 10.16% | ||
| Peer median | 15.78% | 15.78% | 17.05% | 10.75% | ||
| Peer 75th percentile | 16.95% | 16.95% | 18.24% | 13.14% | ||
| 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/660271/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.