Firstier Bank: 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 13.34% +6.84 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 | $124.1M | 124,064 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $929.9M | 929,925 | RCOAA223 |
| Recomputed ratio | 13.34% | numerator / denominator | |
| Filed ratio | 13.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.84 pp | $63.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.34% +5.34 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 | $124.1M | 124,064 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $929.9M | 929,925 | RCOAA223 |
| Recomputed ratio | 13.34% | numerator / denominator | |
| Filed ratio | 13.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.34 pp | $49.7M | 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 | $135.7M | 135,749 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $929.9M | 929,925 | 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 | $42.8M | capital that could be lost first |
Tier 1 leverage ratio 11.43% +6.43 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 | $124.1M | 124,064 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.09B | 1,085,367 | RCOAA224 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.43 pp | $69.8M | 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 | 73,500 | 73,500 | 73,500 | 73,500 | 73,500 | 73,500 | RCOAP742 |
| Retained earnings | 50,564 | 49,893 | 47,920 | 49,919 | 50,717 | 52,946 | RCOAKW00 |
| Accumulated other comprehensive income | (1,187) | (407) | 51 | 427 | (281) | (250) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 122,877 | 122,986 | 121,471 | 123,846 | 123,936 | 126,196 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,187 | 407 | (51) | (427) | 281 | 250 | P859 - P840 |
| Common equity Tier 1 capital | 124,064 | 123,393 | 121,420 | 123,419 | 124,217 | 126,446 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 124,064 | 123,393 | 121,420 | 123,419 | 124,217 | 126,446 | RCOA8274 |
| Tier 2 capital | 11,685 | 11,794 | 11,882 | 11,652 | 11,507 | 10,923 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,685 | 11,794 | 11,882 | 11,652 | 11,507 | 10,923 | RCOA5310 |
| Total capital | 135,749 | 135,187 | 133,302 | 135,071 | 135,724 | 137,369 | RCOA3792 |
| Total risk-weighted assets | 929,925 | 939,040 | 945,171 | 926,303 | 918,023 | 871,144 | RCOAA223 |
| Average total assets for the leverage ratio | 1,085,367 | 1,108,968 | 1,080,370 | 1,052,690 | 1,017,146 | 939,946 | 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 | $28.9M | $1.0M | 3.48% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $96.6M | $18.2M | 18.79% | 1.94% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $65.3M | $13.1M | 20.00% | 1.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $112.0M | $79.9M | 71.34% | 8.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $24.8M | $37.3M | 150.00% | 3.98% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $680.1M | $679.7M | 99.93% | 72.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $56.8M | $55.7M | 97.90% | 5.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $50.2M | $50.2M | 100.00% | 5.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $934.9M | ties to item 31 ($934.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $934.9M | RCONB704 |
| Less: excess allowance for credit losses | $4.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $929.9M | 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 | 13.34% | 13.34% | 14.60% | 11.43% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.14% | 13.14% | 14.40% | 11.13% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.85% | 12.85% | 14.10% | 11.24% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.32% | 13.32% | 14.58% | 11.72% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.53% | 13.53% | 14.78% | 12.21% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.51% | 14.51% | 15.77% | 13.45% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.42% | 14.42% | 15.67% | 13.77% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.18% | 14.18% | 15.43% | 12.77% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.00% | 14.00% | 15.26% | 12.05% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.16% | 14.16% | 15.42% | 12.60% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.66% | 13.66% | 14.91% | 12.25% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.17% | 13.17% | 14.42% | 11.85% | 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 |
|---|---|---|---|---|---|---|
| Firstier Bank (this bank) | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% | |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| Brentwood Bank | $1.05B | CBLR | NA | NA | NA | 9.75% |
| Belmont Bank & Trust Company | $1.05B | Risk-based | 15.68% | 15.68% | 16.86% | 11.87% |
| United Bankers' Bank | $1.05B | Risk-based | 17.12% | 17.12% | 18.37% | 14.46% |
| BNC National Bank | $1.05B | Risk-based | 14.87% | 14.87% | 15.89% | 12.21% |
| Onelocal Bank | $1.05B | CBLR | NA | NA | NA | 13.68% |
| Gnbank, N.A. dba Gnbank, N.A. | $1.05B | CBLR | NA | NA | NA | 11.56% |
| United Texas Bank, N.A. | $1.05B | CBLR | NA | NA | NA | 16.02% |
| Peer 25th percentile | 14.87% | 14.87% | 15.89% | 10.67% | ||
| Peer median | 14.89% | 14.89% | 15.97% | 11.71% | ||
| Peer 75th percentile | 15.68% | 15.68% | 16.86% | 13.31% | ||
| This bank's percentile | 20 | 20 | 20 | 40 |
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/536554/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.