First United Bank and Trust Company, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.37% (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: 7.37% (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 14.22% +7.72 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 | $57.7M | 57,694 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.7M | 405,720 | RCOAA223 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.72 pp | $31.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.22% +6.22 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 | $57.7M | 57,694 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.7M | 405,720 | RCOAA223 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.22 pp | $25.2M | capital that could be lost first |
Total risk-based capital ratio 15.37% +5.37 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 | $62.3M | 62,342 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.7M | 405,720 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.37 pp | $21.8M | capital that could be lost first |
Tier 1 leverage ratio 9.53% +4.53 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 | $57.7M | 57,694 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $605.5M | 605,458 | RCOAA224 |
| Recomputed ratio | 9.53% | numerator / denominator | |
| Filed ratio | 9.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.53 pp | $27.4M | 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 | 19,785 | 19,785 | 19,785 | 19,785 | 19,785 | 19,785 | RCOAP742 |
| Retained earnings | 37,909 | 36,742 | 34,845 | 34,123 | 32,899 | 32,323 | RCOAKW00 |
| Accumulated other comprehensive income | (21,556) | (21,135) | (20,531) | (21,657) | (24,178) | (23,910) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,138 | 35,392 | 34,099 | 32,251 | 28,506 | 28,198 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 21,556 | 21,135 | 20,473 | 21,540 | 24,008 | 23,666 | P859 - P840 |
| Common equity Tier 1 capital | 57,694 | 56,527 | 54,572 | 53,791 | 52,514 | 51,864 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 57,694 | 56,527 | 54,572 | 53,791 | 52,514 | 51,864 | RCOA8274 |
| Tier 2 capital | 4,648 | 4,590 | 4,529 | 4,464 | 4,421 | 4,372 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,648 | 4,590 | 4,529 | 4,464 | 4,421 | 4,372 | RCOA5310 |
| Total capital | 62,342 | 61,117 | 59,101 | 58,255 | 56,935 | 56,236 | RCOA3792 |
| Total risk-weighted assets | 405,720 | 415,137 | 412,592 | 411,415 | 409,042 | 401,818 | RCOAA223 |
| Average total assets for the leverage ratio | 605,458 | 615,427 | 606,052 | 601,702 | 604,788 | 602,331 | 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 | $21.8M | $3.6M | 16.29% | 0.88% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $157.6M | $23.6M | 14.95% | 5.81% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $13.9M | $2.9M | 20.96% | 0.72% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $161.8M | $93.4M | 57.73% | 23.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $36K | $54K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $239.4M | $238.6M | 99.66% | 58.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.3M | $22.5M | 92.83% | 5.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $21.2M | $21.2M | 100.00% | 5.22% | 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 | $405.7M | ties to item 31 ($405.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $405.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $405.7M | 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 | 14.22% | 14.22% | 15.37% | 9.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.62% | 13.62% | 14.72% | 9.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.23% | 13.23% | 14.32% | 9.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.07% | 13.07% | 14.16% | 8.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.84% | 12.84% | 13.92% | 8.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.91% | 12.91% | 14.00% | 8.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 8.47% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 8.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.07% | 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 United Bank and Trust Company, Inc. (this bank) | Risk-based | 14.22% | 14.22% | 15.37% | 9.53% | |
| Lee Bank | $591.2M | CBLR | NA | NA | NA | 9.63% |
| Insouth Bank | $591.9M | Risk-based | 10.19% | 10.19% | 11.24% | 8.48% |
| Highpoint Community Bank | $592.4M | Risk-based | 14.68% | 14.68% | 15.93% | 8.45% |
| First National Bank of Eastern Arkansas | $589.5M | CBLR | NA | NA | NA | 10.95% |
| Riverstone Bank | $593.4M | CBLR | NA | NA | NA | 9.74% |
| Cross Bank | $593.5M | CBLR | NA | NA | NA | 10.45% |
| Pyramax Bank, F.S.B. | $588.7M | Risk-based | 14.91% | 14.91% | 16.09% | 11.22% |
| MNB Bank | $594.1M | CBLR | NA | NA | NA | 11.09% |
| Crest Savings Bank | $594.2M | Risk-based | 14.45% | 14.45% | 15.32% | 8.85% |
| Citizens State Bank | $594.4M | CBLR | NA | NA | NA | 11.48% |
| Peer 25th percentile | 13.38% | 13.38% | 14.30% | 9.05% | ||
| Peer median | 14.56% | 14.56% | 15.62% | 10.10% | ||
| Peer 75th percentile | 14.74% | 14.74% | 15.97% | 11.05% | ||
| This bank's percentile | 25 | 25 | 50 | 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/2356091/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.