Foresight Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.65% (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: 6.65% (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 13.49% +6.99 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 | $43.8M | 43,754 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $324.4M | 324,441 | RCOAA223 |
| Recomputed ratio | 13.49% | numerator / denominator | |
| Filed ratio | 13.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.99 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.49% +5.49 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 | $43.8M | 43,754 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $324.4M | 324,441 | RCOAA223 |
| Recomputed ratio | 13.49% | numerator / denominator | |
| Filed ratio | 13.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.49 pp | $17.8M | capital that could be lost first |
Total risk-based capital ratio 14.65% +4.65 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 | $47.5M | 47,524 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $324.4M | 324,441 | RCOAA223 |
| Recomputed ratio | 14.65% | numerator / denominator | |
| Filed ratio | 14.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.65 pp | $15.1M | capital that could be lost first |
Tier 1 leverage ratio 10.20% +5.20 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 | $43.8M | 43,754 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $429.0M | 428,971 | RCOAA224 |
| Recomputed ratio | 10.20% | numerator / denominator | |
| Filed ratio | 10.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.20 pp | $22.3M | 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 | 40,985 | 40,985 | 39,463 | 39,463 | 39,463 | 39,463 | RCOAP742 |
| Retained earnings | 2,768 | 1,996 | 3,021 | 2,451 | 1,928 | 1,169 | RCOAKW00 |
| Accumulated other comprehensive income | (2,583) | (3,416) | (2,936) | (3,757) | (4,978) | (4,494) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,170 | 39,565 | 39,548 | 38,157 | 36,413 | 36,138 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,584 | 3,416 | 2,767 | 3,757 | 4,976 | 4,325 | P859 - P840 |
| Common equity Tier 1 capital | 43,754 | 42,981 | 42,315 | 41,914 | 41,389 | 40,463 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 43,754 | 42,981 | 42,315 | 41,914 | 41,389 | 40,463 | RCOA8274 |
| Tier 2 capital | 3,770 | 3,676 | 3,500 | 3,175 | 2,751 | 2,516 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,770 | 3,676 | 3,500 | 3,175 | 2,751 | 2,516 | RCOA5310 |
| Total capital | 47,524 | 46,657 | 45,815 | 45,089 | 44,140 | 42,979 | RCOA3792 |
| Total risk-weighted assets | 324,441 | 331,315 | 312,582 | 305,329 | 308,325 | 295,118 | RCOAA223 |
| Average total assets for the leverage ratio | 428,971 | 420,982 | 418,323 | 416,268 | 407,959 | 404,022 | 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 | $4.7M | $9K | 0.21% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $55.7M | $13.6M | 24.35% | 4.18% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $167.8M | $93.0M | 55.41% | 28.66% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.7M | $15.8M | 147.03% | 4.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $174.0M | $168.5M | 96.83% | 51.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.7M | $12.0M | 76.13% | 3.68% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $593K | $7.4M | 1250.00% | 2.28% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $11.9M | $11.9M | 100.00% | 3.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 0.72% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $322.1M | ties to item 31 ($322.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $324.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $324.4M | 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 | 13.49% | 13.49% | 14.65% | 10.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.97% | 12.97% | 14.08% | 10.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.54% | 13.54% | 14.66% | 10.12% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.73% | 13.73% | 14.77% | 10.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.42% | 13.42% | 14.32% | 10.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.71% | 13.71% | 14.56% | 10.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.48% | 13.48% | 14.30% | 10.25% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.80% | 13.80% | 14.64% | 10.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.82% | 11.82% | 12.61% | 9.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.66% | 13.66% | 14.55% | 9.45% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.23% | 12.23% | 13.03% | 9.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.67% | 10.67% | 11.39% | 9.75% | 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 |
|---|---|---|---|---|---|---|
| Foresight Bank (this bank) | Risk-based | 13.49% | 13.49% | 14.65% | 10.20% | |
| Freedombank | $433.9M | Risk-based | 14.15% | 14.15% | 15.32% | 10.70% |
| Town & Country Bank and Trust Company | $433.7M | CBLR | NA | NA | NA | 12.75% |
| Bankers' Bank of the West | $433.6M | Risk-based | 13.46% | 13.46% | 14.71% | 14.37% |
| Home Bank SB | $433.1M | CBLR | NA | NA | NA | 12.46% |
| TS Bank | $432.7M | Risk-based | 12.81% | 12.81% | 13.56% | 10.61% |
| American National Bank-Fox Cities | $432.6M | CBLR | NA | NA | NA | 13.59% |
| The Citizens Bank of Edmond | $432.4M | Risk-based | 11.18% | 11.18% | 12.22% | 8.50% |
| The St. Henry Bank | $435.6M | CBLR | NA | NA | NA | 13.61% |
| Eureka Savings Bank | $435.8M | Risk-based | 38.19% | 38.19% | 39.44% | 21.56% |
| Frontier Bank | $436.4M | Risk-based | 18.00% | 18.00% | 19.26% | 10.78% |
| Peer 25th percentile | 12.97% | 12.97% | 13.85% | 10.72% | ||
| Peer median | 13.80% | 13.80% | 15.01% | 12.60% | ||
| Peer 75th percentile | 17.04% | 17.04% | 18.27% | 13.60% | ||
| This bank's percentile | 50 | 50 | 33 | 10 |
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/755458/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.