First Seacoast Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.96% (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: 7.96% (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 14.90% +8.40 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 | $52.0M | 52,010 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.0M | 348,986 | RCOAA223 |
| Recomputed ratio | 14.90% | numerator / denominator | |
| Filed ratio | 14.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.40 pp | $29.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.90% +6.90 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 | $52.0M | 52,010 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.0M | 348,986 | RCOAA223 |
| Recomputed ratio | 14.90% | numerator / denominator | |
| Filed ratio | 14.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.90 pp | $24.1M | capital that could be lost first |
Total risk-based capital ratio 15.96% +5.96 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 | $55.7M | 55,683 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.0M | 348,986 | RCOAA223 |
| Recomputed ratio | 15.96% | numerator / denominator | |
| Filed ratio | 15.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.96 pp | $20.8M | capital that could be lost first |
Tier 1 leverage ratio 8.92% +3.92 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 | $52.0M | 52,010 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $583.1M | 583,052 | RCOAA224 |
| Recomputed ratio | 8.92% | numerator / denominator | |
| Filed ratio | 8.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.92 pp | $22.9M | 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 | 27,441 | 27,195 | 26,908 | 27,010 | 26,728 | 26,448 | RCOAP742 |
| Retained earnings | 24,735 | 24,484 | 24,993 | 25,080 | 24,690 | 25,234 | RCOAKW00 |
| Accumulated other comprehensive income | (4,840) | (5,554) | (4,839) | (5,076) | (6,864) | (6,969) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 47,336 | 46,125 | 47,062 | 47,014 | 44,554 | 44,713 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,674 | 5,380 | 4,657 | 4,886 | 6,666 | 6,762 | P859 - P840 |
| Common equity Tier 1 capital | 52,010 | 51,505 | 51,719 | 51,900 | 51,220 | 51,475 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,010 | 51,505 | 51,719 | 51,900 | 51,220 | 51,475 | RCOA8274 |
| Tier 2 capital | 3,673 | 3,678 | 3,686 | 3,737 | 3,734 | 3,687 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,673 | 3,678 | 3,686 | 3,737 | 3,734 | 3,687 | RCOA5310 |
| Total capital | 55,683 | 55,183 | 55,405 | 55,637 | 54,954 | 55,162 | RCOA3792 |
| Total risk-weighted assets | 348,986 | 350,003 | 355,256 | 358,328 | 360,814 | 363,763 | RCOAA223 |
| Average total assets for the leverage ratio | 583,052 | 594,020 | 615,127 | 615,186 | 606,217 | 592,832 | 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 | $5.5M | $610K | 11.10% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $140.4M | $30.9M | 22.01% | 8.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $287.9M | $157.5M | 54.72% | 45.13% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $134.0M | $134.0M | 100.00% | 38.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.5M | $16.2M | 87.71% | 4.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.8M | $9.8M | 100.00% | 2.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $349.0M | ties to item 31 ($349.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $349.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $349.0M | 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 | 14.90% | 14.90% | 15.96% | 8.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.72% | 14.72% | 15.77% | 8.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.56% | 14.56% | 15.60% | 8.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.48% | 14.48% | 15.53% | 8.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.20% | 14.20% | 15.23% | 8.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.15% | 14.15% | 15.16% | 8.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.52% | 14.52% | 15.55% | 8.69% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.64% | 14.64% | 15.66% | 9.05% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.51% | 14.51% | 15.53% | 9.08% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.85% | 13.85% | 14.87% | 8.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.27% | 14.27% | 15.31% | 9.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.88% | 16.88% | 17.92% | 11.12% | 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 Seacoast Bank (this bank) | Risk-based | 14.90% | 14.90% | 15.96% | 8.92% | |
| First Federal Savings Bank | $575.6M | CBLR | NA | NA | NA | 9.54% |
| The Karnes County National Bank of Karnes City | $577.4M | Risk-based | 20.43% | 20.43% | 21.51% | 10.76% |
| United Bank of Union | $577.5M | CBLR | NA | NA | NA | 9.65% |
| Citizens Bank and Trust Company | $577.6M | CBLR | NA | NA | NA | 15.39% |
| Unity Bank | $574.8M | Risk-based | 12.16% | 12.16% | 13.44% | 8.78% |
| Gibsland Bank & Trust Company | $574.3M | CBLR | NA | NA | NA | 16.50% |
| Horizon Bank | $574.3M | Risk-based | 15.07% | 15.07% | 15.80% | 13.96% |
| Enterprise Bank | $574.0M | Risk-based | 12.78% | 12.78% | 13.90% | 11.15% |
| Southtrust Bank, N.A. | $578.8M | Risk-based | 21.40% | 21.40% | 22.65% | 12.50% |
| Peer 25th percentile | 12.78% | 12.78% | 13.90% | 9.65% | ||
| Peer median | 15.07% | 15.07% | 15.80% | 11.15% | ||
| Peer 75th percentile | 20.43% | 20.43% | 21.51% | 13.96% | ||
| This bank's percentile | 40 | 40 | 60 | 11 |
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/119872/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.