First Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 48.30% (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: 48.30% (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 55.57% +49.07 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 | $13.4M | 13,393 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $24.1M | 24,102 | RCOAA223 |
| Recomputed ratio | 55.57% | numerator / denominator | |
| Filed ratio | 55.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +49.07 pp | $11.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 55.57% +47.57 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 | $13.4M | 13,393 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $24.1M | 24,102 | RCOAA223 |
| Recomputed ratio | 55.57% | numerator / denominator | |
| Filed ratio | 55.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +47.57 pp | $11.5M | capital that could be lost first |
Total risk-based capital ratio 56.30% +46.30 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 | $13.6M | 13,570 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $24.1M | 24,102 | RCOAA223 |
| Recomputed ratio | 56.30% | numerator / denominator | |
| Filed ratio | 56.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +46.30 pp | $11.2M | capital that could be lost first |
Tier 1 leverage ratio 23.92% +18.92 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 | $13.4M | 13,393 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $56.0M | 55,998 | RCOAA224 |
| Recomputed ratio | 23.92% | numerator / denominator | |
| Filed ratio | 23.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +18.92 pp | $10.6M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 13,393 | 13,347 | 13,305 | 13,269 | 13,322 | 13,323 | 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 | 13,393 | 13,347 | 13,305 | 13,269 | 13,322 | 13,323 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 13,393 | 13,347 | 13,305 | 13,269 | 13,322 | 13,323 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,393 | 13,347 | 13,305 | 13,269 | 13,322 | 13,323 | RCOA8274 |
| Tier 2 capital | 177 | 186 | 185 | 197 | 198 | 199 | RCOA5311 |
| Allowance includable in Tier 2 capital | 177 | 186 | 185 | 197 | 198 | 199 | RCOA5310 |
| Total capital | 13,570 | 13,533 | 13,490 | 13,466 | 13,520 | 13,522 | RCOA3792 |
| Total risk-weighted assets | 24,102 | 24,888 | 24,641 | 25,104 | 25,161 | 24,743 | RCOAA223 |
| Average total assets for the leverage ratio | 55,998 | 55,563 | 55,911 | 57,869 | 58,671 | 59,799 | 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 | $1.1M | $209K | 19.77% | 0.87% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.5M | $2.3M | 20.00% | 9.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.3M | $1.1M | 20.00% | 4.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $35.1M | $17.5M | 50.00% | 72.73% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $82K | $41K | 50.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| All other assets | $3.1M | $3.0M | 96.69% | 12.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $411K | $0 | 0.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $24.1M | ties to item 31 ($24.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $24.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $24.1M | 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 | 55.57% | 55.57% | 56.30% | 23.92% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 53.63% | 53.63% | 54.38% | 24.02% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 54.00% | 54.00% | 54.75% | 23.80% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 52.86% | 52.86% | 53.64% | 22.93% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 52.95% | 52.95% | 53.73% | 22.71% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 53.85% | 53.85% | 54.65% | 22.28% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 53.16% | 53.16% | 53.95% | 21.98% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 53.56% | 53.56% | 54.35% | 22.44% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 53.61% | 53.61% | 54.43% | 22.81% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 53.64% | 53.64% | 54.45% | 22.14% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 53.50% | 53.50% | 54.35% | 21.98% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 52.32% | 52.32% | 53.26% | 21.86% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Savings and Loan Association (this bank) | Risk-based | 55.57% | 55.57% | 56.30% | 23.92% | |
| Liberty Bank | $55.7M | CBLR | NA | NA | NA | 17.96% |
| Sidney Federal Savings and Loan Association | $55.6M | Risk-based | 35.16% | 35.16% | 35.80% | 14.24% |
| First Community Bank Xenia-Flora | $55.5M | CBLR | NA | NA | NA | 12.03% |
| The First Farmers National Bank of Waurika | $55.5M | CBLR | NA | NA | NA | 19.31% |
| The First State Bank | $55.5M | CBLR | NA | NA | NA | 12.78% |
| Swedish-American State Bank | $55.5M | Risk-based | 18.80% | 18.80% | 19.96% | 13.75% |
| Community First Bank, N.A. | $56.3M | Risk-based | 19.46% | 19.46% | 20.06% | 9.38% |
| Grove Bank | $56.4M | Risk-based | 12.08% | 12.08% | 12.94% | 9.95% |
| Commercial Bank | $56.5M | Risk-based | 19.01% | 19.01% | 20.13% | 15.24% |
| The State National Bank of Groom | $55.1M | CBLR | NA | NA | NA | 12.60% |
| Peer 25th percentile | 18.80% | 18.80% | 19.96% | 12.17% | ||
| Peer median | 19.01% | 19.01% | 20.06% | 13.27% | ||
| Peer 75th percentile | 19.46% | 19.46% | 20.13% | 14.99% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/141677/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.