Georgia First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.91% (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: 6.91% (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 13.65% +7.15 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 | $29.5M | 29,497 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.1M | 216,090 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.15 pp | $15.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.65% +5.65 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 | $29.5M | 29,497 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.1M | 216,090 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.65 pp | $12.2M | capital that could be lost first |
Total risk-based capital ratio 14.91% +4.91 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 | $32.2M | 32,215 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.1M | 216,090 | RCOAA223 |
| Recomputed ratio | 14.91% | numerator / denominator | |
| Filed ratio | 14.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.91 pp | $10.6M | capital that could be lost first |
Tier 1 leverage ratio 9.52% +4.52 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 | $29.5M | 29,497 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $310.0M | 309,957 | RCOAA224 |
| Recomputed ratio | 9.52% | numerator / denominator | |
| Filed ratio | 9.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.52 pp | $14.0M | 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 | 15,783 | 15,783 | 12,533 | 12,533 | 12,533 | 12,533 | RCOAP742 |
| Retained earnings | 13,714 | 12,751 | 13,817 | 12,695 | 11,477 | 10,212 | RCOAKW00 |
| Accumulated other comprehensive income | (17) | (2) | 79 | 72 | 44 | 22 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,480 | 28,532 | 26,429 | 25,300 | 24,054 | 22,767 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17 | 2 | (79) | (72) | (44) | (22) | P859 - P840 |
| Common equity Tier 1 capital | 29,497 | 28,534 | 26,350 | 25,228 | 24,010 | 22,745 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,497 | 28,534 | 26,350 | 25,228 | 24,010 | 22,745 | RCOA8274 |
| Tier 2 capital | 2,718 | 2,660 | 2,574 | 2,578 | 2,417 | 2,165 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,718 | 2,660 | 2,574 | 2,578 | 2,417 | 2,165 | RCOA5310 |
| Total capital | 32,215 | 31,194 | 28,924 | 27,806 | 26,427 | 24,910 | RCOA3792 |
| Total risk-weighted assets | 216,090 | 211,527 | 204,902 | 205,414 | 192,451 | 172,181 | RCOAA223 |
| Average total assets for the leverage ratio | 309,957 | 295,076 | 269,859 | 255,905 | 260,261 | 242,770 | 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 | $31.2M | $649K | 2.08% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.5M | $1.8M | 23.69% | 0.81% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $97.0M | $49.8M | 51.31% | 22.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $184K | $276K | 150.00% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $148.3M | $148.3M | 100.00% | 68.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.6M | $10.2M | 96.14% | 4.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.4M | $6.4M | 100.00% | 2.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $217.5M | ties to item 31 ($217.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $217.5M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $216.1M | 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 | 13.65% | 13.65% | 14.91% | 9.52% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.49% | 13.49% | 14.75% | 9.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.86% | 12.86% | 14.12% | 9.76% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.28% | 12.28% | 13.54% | 9.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.48% | 12.48% | 13.73% | 9.23% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.21% | 13.21% | 14.47% | 9.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.39% | 12.39% | 13.64% | 9.36% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.41% | 12.41% | 13.67% | 9.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.94% | 11.94% | 13.20% | 9.15% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.96% | 11.96% | 13.22% | 9.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.37% | 12.37% | 13.63% | 9.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.17% | 12.17% | 13.42% | 9.32% | 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 |
|---|---|---|---|---|---|---|
| Georgia First Bank (this bank) | Risk-based | 13.65% | 13.65% | 14.91% | 9.52% | |
| Somerville Bank | $290.6M | CBLR | NA | NA | NA | 9.54% |
| Sundance State Bank | $290.9M | Risk-based | 15.07% | 15.07% | 16.32% | 11.90% |
| Citizens State Bank of Roseau | $290.9M | CBLR | NA | NA | NA | 13.30% |
| Bank of Dickson | $291.0M | CBLR | NA | NA | NA | 11.53% |
| First Colony Bank of Florida | $291.1M | Risk-based | 13.32% | 13.32% | 14.58% | 9.94% |
| Liberty Bank Minnesota | $290.2M | Risk-based | 25.85% | 25.85% | 26.78% | 12.90% |
| Lake Central Bank | $291.3M | Risk-based | 14.18% | 14.18% | 15.26% | 11.15% |
| United State Bank | $290.1M | Risk-based | 13.85% | 13.85% | 15.10% | 10.50% |
| One World Bank | $290.1M | CBLR | NA | NA | NA | 13.24% |
| United Community Bank | $290.0M | Risk-based | 11.41% | 11.41% | 12.66% | 8.45% |
| Peer 25th percentile | 13.45% | 13.45% | 14.71% | 10.08% | ||
| Peer median | 14.01% | 14.01% | 15.18% | 11.34% | ||
| Peer 75th percentile | 14.85% | 14.85% | 16.06% | 12.65% | ||
| This bank's percentile | 33 | 33 | 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/260831/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.