Idaho First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.17% (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: 7.17% (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 14.00% +7.50 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 | $143.1M | 143,147 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.02B | 1,022,408 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.50 pp | $76.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.00% +6.00 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 | $143.1M | 143,147 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.02B | 1,022,408 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.00 pp | $61.4M | capital that could be lost first |
Total risk-based capital ratio 15.17% +5.17 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 | $155.1M | 155,088 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.02B | 1,022,408 | RCOAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.17 pp | $52.8M | capital that could be lost first |
Tier 1 leverage ratio 10.47% +5.47 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 | $143.1M | 143,147 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.37B | 1,366,649 | RCOAA224 |
| Recomputed ratio | 10.47% | numerator / denominator | |
| Filed ratio | 10.47% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.47 pp | $74.8M | 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 | 108,587 | 108,587 | 100,588 | 92,337 | 79,637 | 71,937 | RCOAP742 |
| Retained earnings | 34,560 | 30,995 | 28,700 | 26,377 | 24,392 | 22,976 | RCOAKW00 |
| Accumulated other comprehensive income | (495) | (477) | (478) | (519) | (674) | (736) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 142,652 | 139,105 | 128,810 | 118,195 | 103,355 | 94,177 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 495 | 477 | 478 | 519 | 674 | 736 | P859 - P840 |
| Common equity Tier 1 capital | 143,147 | 139,582 | 129,288 | 118,714 | 104,029 | 94,913 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 143,147 | 139,582 | 129,288 | 118,714 | 104,029 | 94,913 | RCOA8274 |
| Tier 2 capital | 11,941 | 11,434 | 9,943 | 8,884 | 7,916 | 7,442 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,941 | 11,434 | 9,943 | 8,884 | 7,916 | 7,442 | RCOA5310 |
| Total capital | 155,088 | 151,016 | 139,231 | 127,598 | 111,945 | 102,355 | RCOA3792 |
| Total risk-weighted assets | 1,022,408 | 945,080 | 864,302 | 773,768 | 679,534 | 607,948 | RCOAA223 |
| Average total assets for the leverage ratio | 1,366,649 | 1,361,428 | 1,269,446 | 1,168,144 | 1,022,159 | 890,425 | 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 | $397.8M | $1.4M | 0.35% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $8.4M | $1.0M | 11.94% | 0.10% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $133.4M | $83.6M | 62.70% | 8.18% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $446K | $669K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $812.2M | $806.0M | 99.23% | 78.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.6M | $17.6M | 94.48% | 1.72% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $66K | $825K | 1250.00% | 0.08% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $111.3M | $111.3M | 100.00% | 10.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $1.02B | ties to item 31 ($1.02B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.02B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.02B | 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 | 14.00% | 14.00% | 15.17% | 10.47% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.77% | 14.77% | 15.98% | 10.25% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.96% | 14.96% | 16.11% | 10.18% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.34% | 15.34% | 16.49% | 10.16% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.31% | 15.31% | 16.47% | 10.18% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.61% | 15.61% | 16.84% | 10.66% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.14% | 15.14% | 16.39% | 10.47% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.57% | 13.57% | 14.81% | 10.94% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.77% | 12.77% | 14.01% | 10.83% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.49% | 12.49% | 13.72% | 10.82% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.36% | 12.36% | 13.57% | 11.02% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.53% | 10.53% | 11.76% | 9.15% | 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 |
|---|---|---|---|---|---|---|
| Idaho First Bank (this bank) | Risk-based | 14.00% | 14.00% | 15.17% | 10.47% | |
| Rosedale Bank | $1.36B | CBLR | NA | NA | NA | 18.61% |
| Century Bank | $1.36B | Risk-based | 12.85% | 12.85% | 13.91% | 10.25% |
| Southpoint Bank | $1.36B | Risk-based | 8.91% | 8.91% | 10.18% | 6.86% |
| First Bank of Alabama | $1.36B | Risk-based | 13.37% | 13.37% | 14.35% | 9.82% |
| FM Bank and Trust | $1.36B | Risk-based | 10.42% | 10.42% | 11.67% | 8.62% |
| Fortis Bank | $1.35B | Risk-based | 12.04% | 12.04% | 13.13% | 8.96% |
| Blue SKY Bank | $1.35B | CBLR | NA | NA | NA | 9.08% |
| County National Bank | $1.36B | Risk-based | 11.01% | 11.01% | 12.16% | 9.34% |
| Truxton Trust Company | $1.37B | Risk-based | 14.02% | 14.02% | 14.92% | 9.27% |
| Coastal Carolina National Bank | $1.35B | Risk-based | 12.99% | 12.99% | 14.21% | 9.38% |
| Peer 25th percentile | 10.86% | 10.86% | 12.04% | 8.99% | ||
| Peer median | 12.45% | 12.45% | 13.52% | 9.30% | ||
| Peer 75th percentile | 13.09% | 13.09% | 14.24% | 9.71% | ||
| This bank's percentile | 88 | 88 | 100 | 90 |
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/3384952/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.