First US Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.02% (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: 4.02% (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 10.85% +4.35 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 | $103.5M | 103,510 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $954.1M | 954,061 | RCOAA223 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.35 pp | $41.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.85% +2.85 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 | $103.5M | 103,510 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $954.1M | 954,061 | RCOAA223 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.85 pp | $27.2M | capital that could be lost first |
Total risk-based capital ratio 12.02% +2.02 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 | $114.7M | 114,681 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $954.1M | 954,061 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.02 pp | $19.3M | capital that could be lost first |
Tier 1 leverage ratio 9.16% +4.16 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 | $103.5M | 103,510 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.13B | 1,129,522 | RCOAA224 |
| Recomputed ratio | 9.16% | numerator / denominator | |
| Filed ratio | 9.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.16 pp | $47.0M | 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 | 21,312 | 21,113 | 20,922 | 20,745 | 20,560 | 20,351 | RCOAP742 |
| Retained earnings | 89,633 | 89,628 | 89,465 | 90,217 | 90,128 | 90,849 | RCOAKW00 |
| Accumulated other comprehensive income | (1,700) | (1,263) | (780) | (1,407) | (2,065) | (2,674) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 109,245 | 109,478 | 109,607 | 109,555 | 108,623 | 108,526 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,735) | (6,172) | (6,655) | (6,028) | (5,382) | (4,791) | P859 - P840 |
| Common equity Tier 1 capital | 103,510 | 103,306 | 102,952 | 103,527 | 103,241 | 103,735 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 103,510 | 103,306 | 102,952 | 103,527 | 103,241 | 103,735 | RCOA8274 |
| Tier 2 capital | 11,171 | 10,870 | 11,110 | 11,072 | 11,844 | 10,819 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,171 | 10,870 | 11,110 | 11,072 | 11,844 | 10,819 | RCOA5310 |
| Total capital | 114,681 | 114,176 | 114,062 | 114,599 | 115,085 | 114,554 | RCOA3792 |
| Total risk-weighted assets | 954,061 | 952,029 | 946,319 | 961,674 | 965,013 | 936,509 | RCOAA223 |
| Average total assets for the leverage ratio | 1,129,522 | 1,166,963 | 1,139,662 | 1,125,931 | 1,118,981 | 1,085,860 | 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 | $58.9M | $459K | 0.78% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $168.8M | $40.9M | 24.23% | 4.29% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.8M | $970K | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $63.1M | $45.2M | 71.71% | 4.74% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $623K | $934K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $796.9M | $789.8M | 99.10% | 82.78% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $89K | $89K | 100.00% | 0.01% | RC-R Part II, item 7 |
| All other assets | $51.0M | $50.2M | 98.53% | 5.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.6M | $14.6M | 100.00% | 1.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.7M | $2.8M | 58.74% | 0.29% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $8.1M | NA | 0.84% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $946.0M | ties to item 31 ($946.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $954.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $954.1M | 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 | 10.85% | 10.85% | 12.02% | 9.16% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.85% | 10.85% | 11.99% | 8.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.88% | 10.88% | 12.05% | 9.03% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.77% | 10.77% | 11.92% | 9.19% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.70% | 10.70% | 11.93% | 9.23% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.08% | 11.08% | 12.23% | 9.55% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.31% | 11.31% | 12.47% | 9.50% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.45% | 11.45% | 12.63% | 9.49% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.28% | 11.28% | 12.47% | 9.46% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.11% | 11.11% | 12.32% | 9.37% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.88% | 10.88% | 12.11% | 9.36% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.81% | 10.81% | 12.06% | 9.09% | 12.78% | 12.79% | 13.93% | 10.03% |
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 US Bank (this bank) | Risk-based | 10.85% | 10.85% | 12.02% | 9.16% | |
| Bank of Washington | $1.15B | CBLR | NA | NA | NA | 12.47% |
| First Federal Bank of Louisiana | $1.15B | Risk-based | 21.41% | 21.41% | 22.47% | 11.95% |
| Sturdy Savings Bank | $1.14B | Risk-based | 16.31% | 16.31% | 16.80% | 9.68% |
| Trustar Bank | $1.14B | Risk-based | 11.34% | 11.34% | 12.44% | 9.38% |
| Edmonton State Bank | $1.15B | CBLR | NA | NA | NA | 11.47% |
| First Arkansas Bank and Trust | $1.14B | CBLR | NA | NA | NA | 10.74% |
| The Bank of Fayette County | $1.14B | CBLR | NA | NA | NA | 9.59% |
| First National Bank | $1.14B | Risk-based | 13.04% | 13.04% | 13.76% | 8.84% |
| Security State Bank | $1.14B | CBLR | NA | NA | NA | 10.74% |
| Peer 25th percentile | 12.61% | 12.61% | 13.43% | 9.59% | ||
| Peer median | 14.67% | 14.67% | 15.28% | 10.74% | ||
| Peer 75th percentile | 17.59% | 17.59% | 18.21% | 11.47% | ||
| This bank's percentile | 0 | 0 | 0 | 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/259330/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.