First Sentinel Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.87% (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: 5.87% (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 12.76% +6.26 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 | $40.5M | 40,527 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $317.7M | 317,686 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.26 pp | $19.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.76% +4.76 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 | $40.5M | 40,527 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $317.7M | 317,686 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.76 pp | $15.1M | capital that could be lost first |
Total risk-based capital ratio 13.87% +3.87 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 | $44.1M | 44,069 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $317.7M | 317,686 | RCOAA223 |
| Recomputed ratio | 13.87% | numerator / denominator | |
| Filed ratio | 13.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.87 pp | $12.3M | capital that could be lost first |
Tier 1 leverage ratio 10.02% +5.02 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 | $40.5M | 40,527 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $404.3M | 404,279 | RCOAA224 |
| Recomputed ratio | 10.02% | numerator / denominator | |
| Filed ratio | 10.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.02 pp | $20.3M | 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 | 2,735 | 2,735 | 2,735 | 2,735 | 2,735 | 2,735 | RCOAP742 |
| Retained earnings | 37,761 | 36,869 | 36,765 | 35,824 | 35,577 | 34,672 | RCOAKW00 |
| Accumulated other comprehensive income | (139) | (150) | (140) | (145) | (174) | (180) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,357 | 39,454 | 39,360 | 38,414 | 38,138 | 37,227 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 170 | 184 | 171 | 179 | 216 | 223 | P859 - P840 |
| Common equity Tier 1 capital | 40,527 | 39,638 | 39,531 | 38,593 | 38,354 | 37,450 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,527 | 39,638 | 39,531 | 38,593 | 38,354 | 37,450 | RCOA8274 |
| Tier 2 capital | 3,542 | 3,569 | 3,540 | 3,547 | 3,514 | 3,595 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,542 | 3,569 | 3,540 | 3,547 | 3,514 | 3,595 | RCOA5310 |
| Total capital | 44,069 | 43,207 | 43,071 | 42,140 | 41,868 | 41,045 | RCOA3792 |
| Total risk-weighted assets | 317,686 | 314,645 | 314,865 | 319,624 | 319,917 | 317,751 | RCOAA223 |
| Average total assets for the leverage ratio | 404,279 | 411,050 | 408,199 | 402,954 | 399,871 | 397,460 | 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 | $45.2M | $495K | 1.10% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.6M | $704K | 44.15% | 0.22% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $552K | $110K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $90.2M | $50.6M | 56.14% | 15.94% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $343K | $514K | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $247.5M | $247.5M | 100.00% | 77.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.1M | $13.5M | 95.65% | 4.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.0M | $2.0M | 100.00% | 0.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 0.72% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $315.4M | does not tie to item 31 ($315.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $317.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $317.7M | 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 | 12.76% | 12.76% | 13.87% | 10.02% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.60% | 12.60% | 13.73% | 9.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.55% | 12.55% | 13.68% | 9.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.07% | 12.07% | 13.18% | 9.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.99% | 11.99% | 13.09% | 9.59% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.79% | 11.79% | 12.92% | 9.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.03% | 12.03% | 13.21% | 9.36% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.63% | 11.63% | 12.82% | 9.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.42% | 11.42% | 12.63% | 9.15% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.35% | 11.35% | 12.58% | 8.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.46% | 11.46% | 12.72% | 8.87% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.09% | 11.09% | 12.34% | 8.65% | 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 Sentinel Bank (this bank) | Risk-based | 12.76% | 12.76% | 13.87% | 10.02% | |
| Southern Heritage Bank | $397.9M | CBLR | NA | NA | NA | 10.54% |
| Mutual Savings Association | $398.6M | Risk-based | 31.86% | 31.86% | 32.95% | 23.84% |
| Bank of St. Francisville | $398.7M | CBLR | NA | NA | NA | 9.87% |
| Volunteer Federal Savings Bank | $397.1M | Risk-based | 22.55% | 22.55% | 23.17% | 11.23% |
| The Citizens National Bank of Park Rapids | $397.0M | CBLR | NA | NA | NA | 11.70% |
| The Shelby State Bank | $397.0M | Risk-based | 13.75% | 13.75% | 14.75% | 9.06% |
| Liberty Bank N.A. | $399.2M | Risk-based | 19.38% | 19.38% | 20.63% | 14.44% |
| Union Bank | $396.7M | Risk-based | 9.77% | 9.77% | 10.96% | 8.83% |
| Pony Express Bank | $399.5M | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| Community Bank of Santa Maria | $396.5M | CBLR | NA | NA | NA | 10.49% |
| Peer 25th percentile | 12.52% | 12.52% | 13.70% | 9.94% | ||
| Peer median | 16.57% | 16.57% | 17.69% | 10.51% | ||
| Peer 75th percentile | 21.76% | 21.76% | 22.54% | 11.58% | ||
| This bank's percentile | 33 | 33 | 33 | 30 |
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/920975/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.