First Trust and Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.70% +1.70 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $32.6M | 32,642 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $304.9M | 304,938 | RCOAA224 |
| Recomputed ratio | 10.70% | numerator / denominator | |
| Filed ratio | 10.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.70 pp | $5.2M | 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 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | RCOAP742 |
| Retained earnings | 28,242 | 27,587 | 26,606 | 26,107 | 25,335 | 24,858 | RCOAKW00 |
| Accumulated other comprehensive income | (371) | (466) | (250) | (276) | (595) | (548) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,271 | 31,521 | 30,756 | 30,231 | 29,140 | 28,710 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 371 | 466 | 250 | 276 | 595 | 548 | P859 - P840 |
| Common equity Tier 1 capital | 32,642 | 31,987 | 31,006 | 30,507 | 29,735 | 29,258 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,642 | 31,987 | 31,006 | 30,507 | 29,735 | 29,258 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 304,938 | 304,928 | 294,599 | 286,746 | 280,270 | 277,384 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.55% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.53% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.58% | 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 Trust and Savings Bank (this bank) | CBLR | NA | NA | NA | 10.70% | |
| Abacus Federal Savings Bank | $320.7M | Risk-based | 33.96% | 33.96% | 35.26% | 16.32% |
| Brighton Bank | $321.6M | CBLR | NA | NA | NA | 11.67% |
| Gateway Bank | $319.5M | Risk-based | 11.29% | 11.29% | 12.54% | 8.39% |
| The First National Bank of Hughes Springs | $319.5M | Risk-based | 17.08% | 17.08% | 18.33% | 11.04% |
| First National Bank and Trust | $322.2M | CBLR | NA | NA | NA | 14.73% |
| People's Bank and Trust Company of Pickett County | $319.0M | CBLR | NA | NA | NA | 10.85% |
| 1NB Bank | $319.0M | CBLR | NA | NA | NA | 10.29% |
| KCB Bank | $322.3M | CBLR | NA | NA | NA | 12.62% |
| Forest Park National Bank and Trust Company | $322.4M | Risk-based | 10.62% | 10.62% | 11.86% | 8.32% |
| Citizens Bank & Trust Company of Ardmore | $318.8M | Risk-based | 16.44% | 16.44% | 17.43% | 10.60% |
| Peer 25th percentile | 11.29% | 11.29% | 12.54% | 10.37% | ||
| Peer median | 16.44% | 16.44% | 17.43% | 10.94% | ||
| Peer 75th percentile | 17.08% | 17.08% | 18.33% | 12.38% | ||
| This bank's percentile | NA | NA | NA | 40 |
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/640442/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.