Friend Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.52% +4.52 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $30.0M | 29,984 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $221.8M | 221,823 | RCOAA224 |
| Recomputed ratio | 13.52% | numerator / denominator | |
| Filed ratio | 13.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.52 pp | $10.0M | 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 | 10,721 | 10,721 | 10,721 | 10,721 | 10,721 | 10,721 | RCOAP742 |
| Retained earnings | 19,263 | 18,756 | 18,547 | 18,558 | 18,289 | 17,841 | RCOAKW00 |
| Accumulated other comprehensive income | (590) | (537) | (156) | (251) | (819) | (728) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,394 | 28,940 | 29,112 | 29,028 | 28,191 | 27,834 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 590 | 537 | 156 | 251 | 819 | 728 | P859 - P840 |
| Common equity Tier 1 capital | 29,984 | 29,477 | 29,268 | 29,279 | 29,010 | 28,562 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,984 | 29,477 | 29,268 | 29,279 | 29,010 | 28,562 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 221,823 | 215,645 | 214,789 | 212,050 | 210,103 | 207,342 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.52% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.78% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.37% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.18% | 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 |
|---|---|---|---|---|---|---|
| Friend Bank (this bank) | CBLR | NA | NA | NA | 13.52% | |
| Bank of Milton | $221.4M | CBLR | NA | NA | NA | 9.51% |
| Farmers State Bank | $221.4M | CBLR | NA | NA | NA | 12.73% |
| Banksouth | $221.5M | CBLR | NA | NA | NA | 19.06% |
| The Hicksville Bank | $220.6M | CBLR | NA | NA | NA | 9.37% |
| FCNB Bank | $220.4M | Risk-based | 10.11% | 10.11% | 10.94% | 8.06% |
| The Citizens Bank | $220.4M | CBLR | NA | NA | NA | 12.67% |
| Ipava State Bank | $221.9M | Risk-based | 15.14% | 15.14% | 16.39% | 9.68% |
| Farmers and Drovers Bank | $221.9M | CBLR | NA | NA | NA | 25.39% |
| Citizens Community Bank | $221.9M | Risk-based | 13.57% | 13.57% | 14.75% | 8.94% |
| Commerce Bank | $220.0M | Risk-based | 17.11% | 17.11% | 18.37% | 13.87% |
| Peer 25th percentile | 12.70% | 12.70% | 13.80% | 9.41% | ||
| Peer median | 14.35% | 14.35% | 15.57% | 11.17% | ||
| Peer 75th percentile | 15.64% | 15.64% | 16.89% | 13.59% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/244037/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.