First Whitney Bank and Trust: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The standout move of Q2 2026 was in Accumulated other comprehensive income: 25.9% higher than in Q1 2026, at -$3.0M. First Whitney Bank and Trust ranks 50th of 114 Iowa banks on CET1 ratio, in the upper half at 14.41% (Q2 2026). First Whitney Bank and Trust reported 14.41% on CET1 ratio for Q2 2026, 0.66 points below the 15.07% median for banks in the $100M-1B asset tier.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 14.41% |
| Tier 1 risk-based capital ratio | 14.41% |
| Total risk-based capital ratio | 14.60% |
| Tier 1 leverage ratio | 11.53% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $34.0M |
| Tier 1 capital | $34.0M |
| Total risk-based capital | $34.4M |
| Total equity capital | $30.9M |
| Risk-weighted assets | $235.7M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 10.76% |
| Tangible equity to tangible assets | 10.76% |
| Equity capital to average assets | 10.50% |
| Internal capital growth rate | 18.06% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $600K |
| Common stock surplus | $4.4M |
| Retained earnings | $29.0M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$3.0M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 12.24% | 12.24% | 12.44% | 10.36% | $229.7M |
| Q4 2023 | 11.46% | 11.46% | 11.64% | 10.50% | $249.6M |
| Q1 2024 | 11.88% | 11.88% | 12.06% | 10.66% | $246.9M |
| Q2 2024 | 12.76% | 12.76% | 12.95% | 10.82% | $235.9M |
| Q3 2024 | 12.80% | 12.80% | 12.99% | 11.15% | $240.9M |
| Q4 2024 | 13.10% | 13.10% | 13.29% | 10.85% | $240.6M |
| Q1 2025 | 13.95% | 13.95% | 14.15% | 11.13% | $232.4M |
| Q2 2025 | 14.27% | 14.27% | 14.47% | 11.42% | $234.3M |
| Q3 2025 | 14.40% | 14.40% | 14.59% | 11.72% | $239.7M |
| Q4 2025 | 13.72% | 13.72% | 13.89% | 12.13% | $258.9M |
| Q1 2026 | 13.26% | 13.26% | 13.45% | 10.92% | $246.4M |
| Q2 2026 | 14.41% | 14.41% | 14.60% | 11.53% | $235.7M |
First Whitney Bank and Trust regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First Whitney Bank and Trust, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First Whitney Bank and Trust profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 254) · FFIEC NIC profile (RSSD 740249)