Panhandle First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.75% (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: 10.75% (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 17.49% +10.99 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 | $73.6M | 73,598 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $420.7M | 420,699 | RCOAA223 |
| Recomputed ratio | 17.49% | numerator / denominator | |
| Filed ratio | 17.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.99 pp | $46.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.49% +9.49 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 | $73.6M | 73,598 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $420.7M | 420,699 | RCOAA223 |
| Recomputed ratio | 17.49% | numerator / denominator | |
| Filed ratio | 17.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.49 pp | $39.9M | capital that could be lost first |
Total risk-based capital ratio 18.75% +8.75 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 | $78.9M | 78,861 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $420.7M | 420,699 | RCOAA223 |
| Recomputed ratio | 18.75% | numerator / denominator | |
| Filed ratio | 18.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.75 pp | $36.8M | capital that could be lost first |
Tier 1 leverage ratio 13.03% +8.03 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 | $73.6M | 73,598 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $564.9M | 564,942 | RCOAA224 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.03 pp | $45.4M | 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 | 41,286 | 41,286 | 41,286 | 41,286 | 41,286 | 41,286 | RCOAP742 |
| Retained earnings | 42,898 | 44,733 | 42,964 | 42,433 | 41,112 | 42,404 | RCOAKW00 |
| Accumulated other comprehensive income | (5,151) | (4,236) | (3,670) | (4,473) | (6,995) | (5,869) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 79,033 | 81,783 | 80,580 | 79,246 | 75,403 | 77,821 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,435) | (6,880) | (7,990) | (7,743) | (5,791) | (7,509) | P859 - P840 |
| Common equity Tier 1 capital | 73,598 | 74,903 | 72,590 | 71,503 | 69,612 | 70,312 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 73,598 | 74,903 | 72,590 | 71,503 | 69,612 | 70,312 | RCOA8274 |
| Tier 2 capital | 5,263 | 5,419 | 5,425 | 5,481 | 5,354 | 5,465 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,263 | 5,419 | 5,425 | 5,481 | 5,354 | 5,465 | RCOA5310 |
| Total capital | 78,861 | 80,322 | 78,015 | 76,984 | 74,966 | 75,777 | RCOA3792 |
| Total risk-weighted assets | 420,699 | 432,949 | 433,515 | 438,258 | 428,139 | 437,225 | RCOAA223 |
| Average total assets for the leverage ratio | 564,942 | 556,390 | 544,405 | 527,896 | 519,968 | 526,149 | 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 | $55.9M | $1.1M | 1.99% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.4M | $30.2M | 21.83% | 7.18% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $30.6M | $15.4M | 50.45% | 3.67% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $8.1M | $12.1M | 150.00% | 2.88% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $317.0M | $316.4M | 99.81% | 75.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.7M | $17.5M | 93.55% | 4.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $27.4M | $27.4M | 100.00% | 6.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $946K | NA | 0.22% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $420.1M | does not tie to item 31 ($420.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $421.1M | RCONB704 |
| Less: excess allowance for credit losses | $385K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $420.7M | 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 | 17.49% | 17.49% | 18.75% | 13.03% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.30% | 17.30% | 18.55% | 13.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.74% | 16.74% | 18.00% | 13.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.32% | 16.32% | 17.57% | 13.54% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.26% | 16.26% | 17.51% | 13.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.08% | 16.08% | 17.33% | 13.36% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.31% | 15.31% | 16.49% | 13.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.84% | 15.84% | 17.03% | 13.26% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.22% | 15.22% | 16.35% | 12.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.24% | 18.24% | 19.50% | 13.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.01% | 18.01% | 19.26% | 13.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.25% | 19.25% | 20.50% | 13.48% | 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 |
|---|---|---|---|---|---|---|
| Panhandle First Bank (this bank) | Risk-based | 17.49% | 17.49% | 18.75% | 13.03% | |
| Table Rock Community Bank | $568.9M | Risk-based | 10.84% | 10.84% | 11.99% | 8.25% |
| Trinity Bank, N.A. | $569.1M | Risk-based | 16.93% | 16.93% | 18.18% | 12.79% |
| Buckeye State Bank | $569.2M | Risk-based | 11.36% | 11.36% | 12.17% | 8.16% |
| International Bank of Commerce | $567.8M | Risk-based | 32.79% | 32.79% | 33.83% | 13.60% |
| Baraboo State Bank | $569.6M | Risk-based | 19.66% | 19.66% | 20.91% | 11.70% |
| Hyperion Bank | $569.9M | Risk-based | 12.36% | 12.36% | 13.25% | 10.46% |
| South Georgia Banking Company | $570.1M | Risk-based | 17.89% | 17.89% | 18.95% | 13.86% |
| RVR Bank | $570.2M | CBLR | NA | NA | NA | 9.77% |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Citizens Bank & Trust Company | $566.4M | CBLR | NA | NA | NA | 11.78% |
| Peer 25th percentile | 11.86% | 11.86% | 12.71% | 9.94% | ||
| Peer median | 16.93% | 16.93% | 18.18% | 11.74% | ||
| Peer 75th percentile | 18.77% | 18.77% | 19.93% | 12.77% | ||
| This bank's percentile | 57 | 57 | 57 | 80 |
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/192857/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.