First Western Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.90% (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: 4.90% (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 11.88% +5.38 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 | $71.0M | 71,046 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $597.8M | 597,840 | RCOAA223 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.38 pp | $32.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.88% +3.88 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 | $71.0M | 71,046 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $597.8M | 597,840 | RCOAA223 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.88 pp | $23.2M | capital that could be lost first |
Total risk-based capital ratio 12.90% +2.90 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 | $77.1M | 77,113 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $597.8M | 597,840 | RCOAA223 |
| Recomputed ratio | 12.90% | numerator / denominator | |
| Filed ratio | 12.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.90 pp | $17.3M | capital that could be lost first |
Tier 1 leverage ratio 8.90% +3.90 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 | $71.0M | 71,046 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $798.3M | 798,336 | RCOAA224 |
| Recomputed ratio | 8.90% | numerator / denominator | |
| Filed ratio | 8.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.90 pp | $31.1M | 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 | 17,527 | 17,527 | 17,527 | 17,527 | 17,527 | 17,527 | RCOAP742 |
| Retained earnings | 54,089 | 52,363 | 50,254 | 49,763 | 48,167 | 46,694 | RCOAKW00 |
| Accumulated other comprehensive income | (1,688) | (1,464) | (1,402) | (1,666) | (2,902) | (2,762) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,928 | 68,426 | 66,379 | 65,624 | 62,792 | 61,459 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,118 | 894 | 832 | 1,096 | 2,332 | 2,192 | P859 - P840 |
| Common equity Tier 1 capital | 71,046 | 69,320 | 67,211 | 66,720 | 65,124 | 63,651 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,046 | 69,320 | 67,211 | 66,720 | 65,124 | 63,651 | RCOA8274 |
| Tier 2 capital | 6,067 | 6,078 | 6,077 | 5,607 | 5,205 | 5,004 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,067 | 6,078 | 6,077 | 5,607 | 5,205 | 5,004 | RCOA5310 |
| Total capital | 77,113 | 75,398 | 73,288 | 72,327 | 70,329 | 68,655 | RCOA3792 |
| Total risk-weighted assets | 597,840 | 606,623 | 573,783 | 542,615 | 550,447 | 544,299 | RCOAA223 |
| Average total assets for the leverage ratio | 798,336 | 770,644 | 744,227 | 725,805 | 724,210 | 718,263 | 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 | $24.8M | $985K | 3.98% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $77.4M | $7.4M | 9.52% | 1.23% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $303.4M | $176.3M | 58.10% | 29.49% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.5M | $15.7M | 150.00% | 2.63% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.2M | $6.3M | 150.00% | 1.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $331.1M | $331.1M | 100.00% | 55.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $49.0M | $46.8M | 95.55% | 7.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.2M | $13.2M | 100.00% | 2.22% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $597.8M | ties to item 31 ($597.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $597.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $597.8M | 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 | 11.88% | 11.88% | 12.90% | 8.90% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.43% | 11.43% | 12.43% | 9.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.71% | 11.71% | 12.77% | 9.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.30% | 12.30% | 13.33% | 9.19% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.83% | 11.83% | 12.78% | 8.99% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.69% | 11.69% | 12.61% | 8.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.77% | 11.77% | 12.70% | 8.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.93% | 11.93% | 12.90% | 9.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.88% | 11.88% | 12.86% | 9.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.84% | 11.84% | 12.84% | 9.17% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.06% | 11.06% | 12.01% | 9.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.02% | 11.02% | 11.96% | 9.04% | 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 Western Bank (this bank) | Risk-based | 11.88% | 11.88% | 12.90% | 8.90% | |
| River Valley Community Bank | $793.1M | Risk-based | 13.82% | 13.82% | 14.90% | 8.73% |
| Farmers Bank & Trust Company | $794.0M | Risk-based | 11.43% | 11.43% | 12.16% | 9.24% |
| Decorah Bank and Trust Company | $794.1M | Risk-based | 13.13% | 13.13% | 14.38% | 10.41% |
| First Community Bank | $794.4M | CBLR | NA | NA | NA | 10.36% |
| Sauk Valley Bank & Trust Company | $790.8M | Risk-based | 11.49% | 11.49% | 12.74% | 8.84% |
| Farmers State Bank | $790.3M | Risk-based | 12.15% | 12.15% | 13.40% | 8.84% |
| Citizens Trust Bank | $790.3M | Risk-based | 22.73% | 22.73% | 23.87% | 13.24% |
| American Federal Bank | $795.8M | Risk-based | 12.92% | 12.92% | 14.17% | 9.32% |
| The Pitney Bowes Bank Inc. | $796.3M | CBLR | NA | NA | NA | 12.37% |
| Reliabank Dakota | $788.4M | Risk-based | 14.06% | 14.06% | 14.82% | 10.49% |
| Peer 25th percentile | 11.98% | 11.98% | 13.23% | 8.94% | ||
| Peer median | 13.02% | 13.02% | 14.27% | 9.84% | ||
| Peer 75th percentile | 13.88% | 13.88% | 14.84% | 10.47% | ||
| This bank's percentile | 25 | 25 | 25 | 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/34742/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.