Firstrust Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.06% (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: 5.06% (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 11.80% +5.30 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 | $631.0M | 631,039 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.35B | 5,345,650 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.30 pp | $283.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.80% +3.80 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 | $631.0M | 631,039 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.35B | 5,345,650 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.80 pp | $203.4M | capital that could be lost first |
Total risk-based capital ratio 13.06% +3.06 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 | $698.0M | 697,975 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.35B | 5,345,650 | RCOAA223 |
| Recomputed ratio | 13.06% | numerator / denominator | |
| Filed ratio | 13.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.06 pp | $163.4M | capital that could be lost first |
Tier 1 leverage ratio 11.44% +6.44 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 | $631.0M | 631,039 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.52B | 5,518,338 | RCOAA224 |
| Recomputed ratio | 11.44% | numerator / denominator | |
| Filed ratio | 11.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.44 pp | $355.1M | 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 | 120,262 | 120,262 | 120,262 | 120,262 | 120,262 | 120,262 | RCOAP742 |
| Retained earnings | 513,485 | 516,943 | 505,195 | 515,513 | 503,417 | 488,104 | RCOAKW00 |
| Accumulated other comprehensive income | (31,338) | (30,128) | (29,734) | (32,473) | (37,698) | (40,014) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 602,409 | 607,077 | 595,723 | 603,302 | 585,981 | 568,352 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 28,630 | 27,690 | 27,278 | 29,928 | 35,534 | 37,660 | P859 - P840 |
| Common equity Tier 1 capital | 631,039 | 634,767 | 623,001 | 633,230 | 621,515 | 606,012 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 631,039 | 634,767 | 623,001 | 633,230 | 621,515 | 606,012 | RCOA8274 |
| Tier 2 capital | 66,936 | 63,982 | 65,258 | 64,445 | 62,680 | 62,295 | RCOA5311 |
| Allowance includable in Tier 2 capital | 66,936 | 63,982 | 65,258 | 64,445 | 62,680 | 62,295 | RCOA5310 |
| Total capital | 697,975 | 698,749 | 688,259 | 697,675 | 684,195 | 668,307 | RCOA3792 |
| Total risk-weighted assets | 5,345,650 | 5,102,972 | 5,207,147 | 5,141,486 | 4,993,150 | 4,961,417 | RCOAA223 |
| Average total assets for the leverage ratio | 5,518,338 | 5,613,956 | 5,633,250 | 5,459,515 | 5,253,989 | 5,348,787 | 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 | $488.4M | $7.7M | 1.58% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $491.5M | $92.7M | 18.86% | 1.73% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $107.0M | $18.6M | 17.37% | 0.35% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $831.2M | $502.8M | 60.50% | 9.39% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $24.8M | $37.2M | 150.00% | 0.70% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $28.7M | $43.1M | 150.00% | 0.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.75B | $3.69B | 98.33% | 68.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $100.0M | $110.3M | 110.33% | 2.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $839.3M | $839.3M | 100.00% | 15.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $31.4M | $17.8M | 56.59% | 0.33% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1K | 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 | $5.35B | ties to item 31 ($5.35B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.35B | RCONB704 |
| Less: excess allowance for credit losses | $9.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.35B | 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 | 11.80% | 11.80% | 13.06% | 11.44% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.44% | 12.44% | 13.69% | 11.31% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.96% | 11.96% | 13.22% | 11.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.32% | 12.32% | 13.57% | 11.60% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.45% | 12.45% | 13.70% | 11.83% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.21% | 12.21% | 13.47% | 11.33% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.13% | 12.13% | 13.39% | 11.41% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.26% | 12.26% | 13.52% | 11.45% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.66% | 12.66% | 13.92% | 11.43% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.77% | 12.77% | 14.03% | 11.34% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.47% | 12.47% | 13.72% | 11.21% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.02% | 12.02% | 13.27% | 10.86% | 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 |
|---|---|---|---|---|---|---|
| Firstrust Savings Bank (this bank) | Risk-based | 11.80% | 11.80% | 13.06% | 11.44% | |
| Cape Cod Five Cents Savings Bank | $5.62B | Risk-based | 18.18% | 18.18% | 18.83% | 11.11% |
| Orrstown Bank | $5.61B | Risk-based | 12.11% | 12.11% | 13.13% | 9.97% |
| Independent Bank | $5.66B | Risk-based | 11.45% | 11.45% | 12.70% | 9.67% |
| Emigrant Bank | $5.68B | Risk-based | 17.43% | 17.43% | 18.68% | 20.30% |
| Institution for Savings in Newburyport and Its Vicinity | $5.56B | Risk-based | 16.21% | 16.21% | 16.56% | 12.66% |
| First Internet Bank of Indiana | $5.53B | Risk-based | 10.84% | 10.84% | 12.09% | 7.57% |
| Great Southern Bank | $5.53B | Risk-based | 13.22% | 13.22% | 14.47% | 11.25% |
| The American National Bank of Texas | $5.51B | Risk-based | 12.30% | 12.30% | 13.55% | 8.84% |
| Peer 25th percentile | 11.95% | 11.95% | 13.02% | 9.46% | ||
| Peer median | 12.76% | 12.76% | 14.01% | 10.54% | ||
| Peer 75th percentile | 16.52% | 16.52% | 17.09% | 11.60% | ||
| This bank's percentile | 25 | 25 | 25 | 75 |
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/932978/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.