First State Bank of Bigfork: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.47% (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: 12.47% (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 19.22% +12.72 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 | 13,381 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.6M | 69,618 | RCOAA223 |
| Recomputed ratio | 19.22% | numerator / denominator | |
| Filed ratio | 19.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.72 pp | $8.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.22% +11.22 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 | 13,381 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.6M | 69,618 | RCOAA223 |
| Recomputed ratio | 19.22% | numerator / denominator | |
| Filed ratio | 19.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.22 pp | $7.8M | capital that could be lost first |
Total risk-based capital ratio 20.47% +10.47 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 | $14.3M | 14,254 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.6M | 69,618 | RCOAA223 |
| Recomputed ratio | 20.47% | numerator / denominator | |
| Filed ratio | 20.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.47 pp | $7.3M | capital that could be lost first |
Tier 1 leverage ratio 11.33% +6.33 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 | 13,381 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $118.1M | 118,120 | RCOAA224 |
| Recomputed ratio | 11.33% | numerator / denominator | |
| Filed ratio | 11.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.33 pp | $7.5M | 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 | 8,700 | 8,700 | 8,700 | 6,700 | 6,700 | 6,700 | RCOAP742 |
| Retained earnings | 4,681 | 4,398 | 4,193 | 5,950 | 5,858 | 5,743 | RCOAKW00 |
| Accumulated other comprehensive income | (147) | (184) | (39) | (78) | (109) | (176) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,234 | 12,914 | 12,854 | 12,572 | 12,449 | 12,267 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 147 | 184 | 39 | 78 | 109 | 176 | P859 - P840 |
| Common equity Tier 1 capital | 13,381 | 13,098 | 12,893 | 12,650 | 12,558 | 12,443 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,381 | 13,098 | 12,893 | 12,650 | 12,558 | 12,443 | RCOA8274 |
| Tier 2 capital | 873 | 865 | 876 | 899 | 899 | 897 | RCOA5311 |
| Allowance includable in Tier 2 capital | 873 | 865 | 876 | 899 | 899 | 897 | RCOA5310 |
| Total capital | 14,254 | 13,963 | 13,769 | 13,549 | 13,457 | 13,340 | RCOA3792 |
| Total risk-weighted assets | 69,618 | 68,987 | 69,935 | 71,869 | 71,907 | 71,673 | RCOAA223 |
| Average total assets for the leverage ratio | 118,120 | 116,882 | 113,044 | 111,031 | 110,057 | 110,612 | 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 | $18.8M | $134K | 0.71% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.2M | $1.1M | 6.98% | 1.62% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16K | $3K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $39.2M | $21.3M | 54.29% | 30.43% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.9M | $5.8M | 150.00% | 8.37% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $37.9M | $37.4M | 98.81% | 53.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.5M | 89.96% | 3.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.5M | $1.5M | 100.00% | 2.18% | 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 | $69.9M | ties to item 31 ($69.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $69.9M | RCONB704 |
| Less: excess allowance for credit losses | $260K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $69.6M | 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 | 19.22% | 19.22% | 20.47% | 11.33% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.99% | 18.99% | 20.24% | 11.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.44% | 18.44% | 19.69% | 11.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.60% | 17.60% | 18.85% | 11.39% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.46% | 17.46% | 18.71% | 11.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.36% | 17.36% | 18.61% | 11.25% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.42% | 16.42% | 17.67% | 11.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.31% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.30% | 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 State Bank of Bigfork (this bank) | Risk-based | 19.22% | 19.22% | 20.47% | 11.33% | |
| Metz Banking Company | $117.3M | CBLR | NA | NA | NA | 11.60% |
| State Bank of Bottineau | $117.2M | Risk-based | 10.51% | 10.51% | 11.77% | 8.46% |
| Collinsville Building and Loan Association | $117.6M | CBLR | NA | NA | NA | 29.50% |
| Union State Bank | $117.6M | CBLR | NA | NA | NA | 12.15% |
| Mid-Central National Bank | $117.1M | Risk-based | 24.82% | 24.82% | 25.94% | 14.91% |
| Henderson Federal Savings Bank | $117.7M | CBLR | NA | NA | NA | 25.94% |
| First Bank | $118.0M | Risk-based | 23.44% | 23.44% | 24.70% | 14.16% |
| Bank of Brookfield-Purdin N.A. | $116.7M | Risk-based | 39.77% | 39.77% | 40.90% | 11.14% |
| Bank of New Madrid | $116.6M | CBLR | NA | NA | NA | 14.11% |
| Peer 25th percentile | 20.21% | 20.21% | 21.47% | 11.60% | ||
| Peer median | 24.13% | 24.13% | 25.32% | 14.11% | ||
| Peer 75th percentile | 28.56% | 28.56% | 29.68% | 14.91% | ||
| This bank's percentile | 25 | 25 | 25 | 22 |
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/364850/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.