First Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.82% (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: 18.82% (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 23.63% +17.13 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 | $286.5M | 286,456 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.21B | 1,212,232 | RCOAA223 |
| Recomputed ratio | 23.63% | numerator / denominator | |
| Filed ratio | 23.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.13 pp | $207.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.51% +17.51 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 | $309.3M | 309,295 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.21B | 1,212,232 | RCOAA223 |
| Recomputed ratio | 25.51% | numerator / denominator | |
| Filed ratio | 25.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.51 pp | $212.3M | capital that could be lost first |
Total risk-based capital ratio 26.82% +16.82 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 | $325.1M | 325,068 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.21B | 1,212,232 | RCOAA223 |
| Recomputed ratio | 26.82% | numerator / denominator | |
| Filed ratio | 26.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.82 pp | $203.8M | capital that could be lost first |
Tier 1 leverage ratio 19.25% +14.25 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 | $309.3M | 309,295 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.61B | 1,606,406 | RCOAA224 |
| Recomputed ratio | 19.25% | numerator / denominator | |
| Filed ratio | 19.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +14.25 pp | $229.0M | 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 | 35,727 | 35,727 | 35,727 | 35,727 | 35,727 | 35,727 | RCOAP742 |
| Retained earnings | 256,281 | 246,331 | 236,761 | 228,305 | 219,596 | 210,246 | RCOAKW00 |
| Accumulated other comprehensive income | (7,224) | (6,202) | (5,652) | (5,959) | (8,511) | (8,558) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 284,784 | 275,856 | 266,836 | 258,073 | 246,812 | 237,415 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,672 | 625 | 50 | 332 | 2,860 | 2,882 | P859 - P840 |
| Common equity Tier 1 capital | 286,456 | 276,481 | 266,886 | 258,405 | 249,672 | 240,297 | RCOAP859 |
| Additional Tier 1 capital | 22,839 | 22,839 | 22,839 | 22,839 | 22,839 | 22,839 | RCOAP865 |
| Tier 1 capital | 309,295 | 299,320 | 289,725 | 281,244 | 272,511 | 263,136 | RCOA8274 |
| Tier 2 capital | 15,773 | 15,521 | 15,343 | 14,875 | 14,586 | 14,474 | RCOA5311 |
| Allowance includable in Tier 2 capital | 15,773 | 15,521 | 15,343 | 14,875 | 14,586 | 14,474 | RCOA5310 |
| Total capital | 325,068 | 314,841 | 305,068 | 296,119 | 287,097 | 277,610 | RCOA3792 |
| Total risk-weighted assets | 1,212,232 | 1,190,465 | 1,173,841 | 1,135,436 | 1,111,749 | 1,100,875 | RCOAA223 |
| Average total assets for the leverage ratio | 1,606,406 | 1,566,366 | 1,524,989 | 1,502,896 | 1,486,642 | 1,460,166 | 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 | $77.7M | $1.8M | 2.29% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $334.1M | $56.4M | 16.87% | 4.47% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $121.5M | $68.6M | 56.49% | 5.44% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.2M | $10.8M | 150.00% | 0.85% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.6M | $16.0M | 150.00% | 1.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.06B | $1.04B | 97.39% | 82.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $47.3M | $45.3M | 95.76% | 3.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.2M | $26.2M | 100.00% | 2.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $48K | 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 | $1.26B | does not tie to item 31 ($1.26B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.26B | RCONB704 |
| Less: excess allowance for credit losses | $49.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.21B | 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 | 23.63% | 25.51% | 26.82% | 19.25% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 23.22% | 25.14% | 26.45% | 19.11% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 22.74% | 24.68% | 25.99% | 19.00% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 22.76% | 24.77% | 26.08% | 18.71% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 22.46% | 24.51% | 25.82% | 18.33% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 21.83% | 23.90% | 25.22% | 18.02% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 21.09% | 23.17% | 24.48% | 17.52% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.52% | 22.62% | 23.94% | 17.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 19.82% | 21.91% | 23.23% | 16.81% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 19.29% | 21.31% | 22.63% | 17.22% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.78% | 19.81% | 21.13% | 15.98% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.52% | 19.56% | 20.88% | 15.92% | 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 Savings Bank (this bank) | Risk-based | 23.63% | 25.51% | 26.82% | 19.25% | |
| Transportation Alliance Bank, Inc. dba Tab Bank | $1.59B | CBLR | NA | NA | NA | 11.74% |
| The Cecilian Bank | $1.59B | CBLR | NA | NA | NA | 10.99% |
| Peoples Bank and Trust Company | $1.59B | Risk-based | 11.05% | 11.05% | 12.30% | 9.27% |
| Alma Bank | $1.60B | Risk-based | 11.68% | 11.68% | 12.94% | 10.35% |
| Farmers State Bank | $1.60B | Risk-based | 13.41% | 13.41% | 14.51% | 11.20% |
| Banksouth | $1.59B | Risk-based | 14.07% | 14.07% | 15.32% | 10.17% |
| Bankhometown | $1.60B | Risk-based | 14.08% | 14.08% | 15.33% | 11.24% |
| Vinton County National Bank | $1.59B | CBLR | NA | NA | NA | 10.49% |
| Peer 25th percentile | 11.68% | 11.68% | 12.94% | 10.30% | ||
| Peer median | 13.41% | 13.41% | 14.51% | 10.74% | ||
| Peer 75th percentile | 14.07% | 14.07% | 15.32% | 11.21% | ||
| 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/67656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.