First Whitney Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.60% (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: 6.60% (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 14.41% +7.91 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 | $34.0M | 33,964 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.7M | 235,722 | RCOAA223 |
| Recomputed ratio | 14.41% | numerator / denominator | |
| Filed ratio | 14.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.91 pp | $18.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.41% +6.41 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 | $34.0M | 33,964 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.7M | 235,722 | RCOAA223 |
| Recomputed ratio | 14.41% | numerator / denominator | |
| Filed ratio | 14.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.41 pp | $15.1M | capital that could be lost first |
Total risk-based capital ratio 14.60% +4.60 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 | $34.4M | 34,417 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.7M | 235,722 | RCOAA223 |
| Recomputed ratio | 14.60% | numerator / denominator | |
| Filed ratio | 14.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.60 pp | $10.8M | capital that could be lost first |
Tier 1 leverage ratio 11.53% +6.53 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 | $34.0M | 33,964 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $294.5M | 294,492 | RCOAA224 |
| Recomputed ratio | 11.53% | numerator / denominator | |
| Filed ratio | 11.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.53 pp | $19.2M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 28,964 | 27,674 | 30,517 | 29,530 | 28,447 | 27,434 | RCOAKW00 |
| Accumulated other comprehensive income | (3,037) | (4,096) | (3,090) | (3,668) | (5,716) | (7,341) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,927 | 28,578 | 32,427 | 30,862 | 27,731 | 25,093 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,037 | 4,096 | 3,090 | 3,668 | 5,716 | 7,341 | P859 - P840 |
| Common equity Tier 1 capital | 33,964 | 32,674 | 35,517 | 34,530 | 33,447 | 32,434 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,964 | 32,674 | 35,517 | 34,530 | 33,447 | 32,434 | RCOA8274 |
| Tier 2 capital | 453 | 453 | 453 | 453 | 453 | 453 | RCOA5311 |
| Allowance includable in Tier 2 capital | 453 | 453 | 453 | 453 | 453 | 453 | RCOA5310 |
| Total capital | 34,417 | 33,127 | 35,970 | 34,983 | 33,900 | 32,887 | RCOA3792 |
| Total risk-weighted assets | 235,722 | 246,377 | 258,924 | 239,712 | 234,324 | 232,427 | RCOAA223 |
| Average total assets for the leverage ratio | 294,492 | 299,325 | 292,724 | 294,567 | 292,914 | 291,312 | 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 | $6.9M | $1.2M | 17.48% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $115.4M | $36.8M | 31.89% | 15.61% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.2M | $838K | 20.00% | 0.36% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $19.6M | $10.0M | 51.13% | 4.25% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $140.1M | $140.1M | 100.00% | 59.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.5M | $3.7M | 81.67% | 1.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.7M | $40.7M | 100.00% | 17.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 1.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $233.4M | does not tie to item 31 ($234.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $235.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $235.7M | 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 | 14.41% | 14.41% | 14.60% | 11.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.26% | 13.26% | 13.45% | 10.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.72% | 13.72% | 13.89% | 12.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.40% | 14.40% | 14.59% | 11.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.27% | 14.27% | 14.47% | 11.42% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.95% | 13.95% | 14.15% | 11.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.10% | 13.10% | 13.29% | 10.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.80% | 12.80% | 12.99% | 11.15% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.76% | 12.76% | 12.95% | 10.82% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.88% | 11.88% | 12.06% | 10.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.46% | 11.46% | 11.64% | 10.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.24% | 12.24% | 12.44% | 10.36% | 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 Whitney Bank and Trust (this bank) | Risk-based | 14.41% | 14.41% | 14.60% | 11.53% | |
| The Home Trust & Savings Bank | $287.7M | Risk-based | 15.11% | 15.11% | 16.33% | 10.83% |
| Manhattan Bank | $287.1M | Risk-based | 17.25% | 17.25% | 18.51% | 9.90% |
| Fairfax State Savings Bank | $287.0M | CBLR | NA | NA | NA | 9.46% |
| Gateway Bank, F.S.B. | $288.2M | CBLR | NA | NA | NA | 13.84% |
| Catalyst Bank | $286.8M | Risk-based | 43.37% | 43.37% | 44.62% | 26.55% |
| Community Partners Savings Bank | $288.4M | Risk-based | 24.71% | 24.71% | 25.29% | 11.88% |
| Interstate Bank | $288.4M | CBLR | NA | NA | NA | 9.36% |
| Nekoosa Port Edwards State Bank | $286.5M | Risk-based | 28.39% | 28.39% | 29.66% | 15.00% |
| Peoples State Bank | $286.5M | Risk-based | 12.97% | 12.97% | 13.77% | 8.32% |
| Vintage Bank Kansas | $288.6M | CBLR | NA | NA | NA | 11.56% |
| Peer 25th percentile | 15.65% | 15.65% | 16.87% | 9.57% | ||
| Peer median | 20.98% | 20.98% | 21.90% | 11.19% | ||
| Peer 75th percentile | 27.47% | 27.47% | 28.57% | 13.35% | ||
| This bank's percentile | 17 | 17 | 17 | 50 |
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/740249/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.