Idaho First Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Retained earnings climbed 11.5% in Q2 2026, from $31.0M to $34.6M. It was the largest change from Q1 2026 among the key lines here. On CET1 ratio, Idaho First Bank is 2nd from the bottom among 7 Idaho banks, 14.00% (Q2 2026). The median for banks in the $1B-10B asset tier is 13.48% on CET1 ratio. Idaho First Bank sits 0.52 points higher, at 14.00% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 14.00% |
| Tier 1 risk-based capital ratio | 14.00% |
| Total risk-based capital ratio | 15.17% |
| Tier 1 leverage ratio | 10.47% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $143.1M |
| Tier 1 capital | $143.1M |
| Total risk-based capital | $155.1M |
| Total equity capital | $142.7M |
| Risk-weighted assets | $1.02B |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 10.50% |
| Tangible equity to tangible assets | 10.50% |
| Equity capital to average assets | 10.44% |
| Internal capital growth rate | 10.25% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $108.6M |
| Common stock surplus | $0 |
| Retained earnings | $34.6M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$495K |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 10.53% | 10.53% | 11.76% | 9.15% | $535.9M |
| Q4 2023 | 12.36% | 12.36% | 13.57% | 11.02% | $551.8M |
| Q1 2024 | 12.49% | 12.49% | 13.72% | 10.82% | $559.0M |
| Q2 2024 | 12.77% | 12.77% | 14.01% | 10.83% | $558.5M |
| Q3 2024 | 13.57% | 13.57% | 14.81% | 10.94% | $573.9M |
| Q4 2024 | 15.14% | 15.14% | 16.39% | 10.47% | $563.5M |
| Q1 2025 | 15.61% | 15.61% | 16.84% | 10.66% | $607.9M |
| Q2 2025 | 15.31% | 15.31% | 16.47% | 10.18% | $679.5M |
| Q3 2025 | 15.34% | 15.34% | 16.49% | 10.16% | $773.8M |
| Q4 2025 | 14.96% | 14.96% | 16.11% | 10.18% | $864.3M |
| Q1 2026 | 14.77% | 14.77% | 15.98% | 10.25% | $945.1M |
| Q2 2026 | 14.00% | 14.00% | 15.17% | 10.47% | $1.02B |
Idaho First Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Idaho First Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Idaho First Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 58095) · FFIEC NIC profile (RSSD 3384952)