Infirst 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 13.91% +7.41 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 | $64.6M | 64,616 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $464.4M | 464,376 | RCOAA223 |
| Recomputed ratio | 13.91% | numerator / denominator | |
| Filed ratio | 13.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.41 pp | $34.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.91% +5.91 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 | $64.6M | 64,616 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $464.4M | 464,376 | RCOAA223 |
| Recomputed ratio | 13.91% | numerator / denominator | |
| Filed ratio | 13.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.91 pp | $27.5M | 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 | $70.4M | 70,437 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $464.4M | 464,376 | 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 | $24.0M | capital that could be lost first |
Tier 1 leverage ratio 9.49% +4.49 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 | $64.6M | 64,616 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $680.5M | 680,534 | RCOAA224 |
| Recomputed ratio | 9.49% | numerator / denominator | |
| Filed ratio | 9.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.49 pp | $30.6M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 64,616 | 62,615 | 61,172 | 59,624 | 58,192 | 56,733 | RCOAKW00 |
| Accumulated other comprehensive income | (2,024) | (1,872) | (1,624) | (1,507) | (2,252) | (2,217) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 62,592 | 60,743 | 59,548 | 58,117 | 55,940 | 54,516 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,024 | 1,872 | 1,624 | 1,507 | 2,252 | 2,217 | P859 - P840 |
| Common equity Tier 1 capital | 64,616 | 62,615 | 61,172 | 59,624 | 58,192 | 56,733 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,616 | 62,615 | 61,172 | 59,624 | 58,192 | 56,733 | RCOA8274 |
| Tier 2 capital | 5,821 | 5,649 | 5,590 | 5,581 | 5,498 | 5,358 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,821 | 5,649 | 5,590 | 5,581 | 5,498 | 5,358 | RCOA5310 |
| Total capital | 70,437 | 68,264 | 66,762 | 65,205 | 63,690 | 62,091 | RCOA3792 |
| Total risk-weighted assets | 464,376 | 450,496 | 445,716 | 444,981 | 438,339 | 427,167 | RCOAA223 |
| Average total assets for the leverage ratio | 680,534 | 671,765 | 667,000 | 657,897 | 634,022 | 617,302 | 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 | $18.5M | $2.6M | 13.83% | 0.55% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.8M | $7.8M | 17.82% | 1.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $404.6M | $213.4M | 52.74% | 45.82% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $273K | $410K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $198.0M | $177.8M | 89.76% | 38.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.3M | $24.7M | 98.00% | 5.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $36.5M | $36.5M | 100.00% | 7.84% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 0.53% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $463.2M | ties to item 31 ($463.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $465.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $464.4M | 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 | 13.91% | 13.91% | 15.17% | 9.49% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.90% | 13.90% | 15.15% | 9.32% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.72% | 13.72% | 14.98% | 9.17% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.40% | 13.40% | 14.65% | 9.06% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.28% | 13.28% | 14.53% | 9.18% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.28% | 13.28% | 14.54% | 9.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.60% | 13.60% | 14.85% | 9.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.00% | 14.00% | 15.26% | 9.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.99% | 13.99% | 15.24% | 9.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.63% | 14.63% | 15.88% | 9.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.20% | 14.20% | 15.45% | 9.87% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.22% | 14.22% | 15.48% | 9.86% | 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 |
|---|---|---|---|---|---|---|
| Infirst Bank (this bank) | Risk-based | 13.91% | 13.91% | 15.17% | 9.49% | |
| Constitution Bank, N.A. | $683.1M | CBLR | NA | NA | NA | 10.17% |
| Finance Factors, Limited | $683.7M | Risk-based | 15.64% | 15.64% | 16.90% | 12.02% |
| FirstBank | $684.3M | CBLR | NA | NA | NA | 10.81% |
| Midamerica National Bank | $685.0M | CBLR | NA | NA | NA | 9.86% |
| Geddes Federal Savings and Loan Association | $685.7M | CBLR | NA | NA | NA | 14.70% |
| Asian Bank | $685.9M | Risk-based | 24.19% | 24.19% | 25.28% | 19.15% |
| Jeff Bank, N.A. | $686.2M | CBLR | NA | NA | NA | 14.92% |
| The Community Bank | $680.1M | Risk-based | 16.09% | 16.09% | 17.19% | 10.58% |
| Peer 25th percentile | 15.87% | 15.87% | 17.05% | 10.47% | ||
| Peer median | 16.09% | 16.09% | 17.19% | 11.41% | ||
| Peer 75th percentile | 20.14% | 20.14% | 21.24% | 14.75% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/904171/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.