Bankgloucester: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.73% (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: 6.73% (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 13.48% +6.98 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 | $33.3M | 33,289 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.0M | 247,001 | RCOAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.98 pp | $17.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.48% +5.48 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 | $33.3M | 33,289 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.0M | 247,001 | RCOAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.48 pp | $13.5M | capital that could be lost first |
Total risk-based capital ratio 14.73% +4.73 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 | $36.4M | 36,385 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.0M | 247,001 | RCOAA223 |
| Recomputed ratio | 14.73% | numerator / denominator | |
| Filed ratio | 14.73% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.73 pp | $11.7M | capital that could be lost first |
Tier 1 leverage ratio 8.70% +3.70 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 | $33.3M | 33,289 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $382.8M | 382,758 | RCOAA224 |
| Recomputed ratio | 8.70% | numerator / denominator | |
| Filed ratio | 8.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.70 pp | $14.2M | 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 | 32,469 | 32,469 | 31,262 | 31,262 | 31,262 | 30,697 | RCOAP742 |
| Retained earnings | 820 | 405 | 1,207 | 734 | 291 | 565 | RCOAKW00 |
| Accumulated other comprehensive income | (734) | (776) | (752) | (875) | (1,060) | (1,219) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,555 | 32,098 | 31,717 | 31,121 | 30,493 | 30,043 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 734 | 776 | 752 | 875 | 1,060 | 1,219 | P859 - P840 |
| Common equity Tier 1 capital | 33,289 | 32,874 | 32,469 | 31,996 | 31,553 | 31,262 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,289 | 32,874 | 32,469 | 31,996 | 31,553 | 31,262 | RCOA8274 |
| Tier 2 capital | 3,096 | 3,160 | 3,327 | 3,277 | 3,295 | 3,225 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,096 | 3,160 | 3,327 | 3,277 | 3,295 | 3,225 | RCOA5310 |
| Total capital | 36,385 | 36,034 | 35,796 | 35,273 | 34,848 | 34,487 | RCOA3792 |
| Total risk-weighted assets | 247,001 | 252,296 | 265,827 | 261,763 | 263,393 | 257,836 | RCOAA223 |
| Average total assets for the leverage ratio | 382,758 | 385,517 | 392,591 | 391,146 | 384,917 | 379,386 | 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 | $7.8M | $673K | 8.62% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.0M | $4.9M | 13.27% | 1.98% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $208.3M | $104.6M | 50.21% | 42.23% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $9.1M | $9.1M | 100.00% | 3.68% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $117.5M | $108.2M | 92.10% | 43.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.8M | $9.5M | 80.28% | 3.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.8M | $10.8M | 72.55% | 4.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $247.7M | ties to item 31 ($247.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $247.7M | RCONB704 |
| Less: excess allowance for credit losses | $705K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $247.0M | 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 | 13.48% | 13.48% | 14.73% | 8.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.03% | 13.03% | 14.28% | 8.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.21% | 12.21% | 13.47% | 8.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.22% | 12.22% | 13.48% | 8.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.98% | 11.98% | 13.23% | 8.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.12% | 12.12% | 13.38% | 8.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.13% | 12.13% | 13.38% | 8.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.99% | 11.99% | 13.24% | 8.29% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.12% | 12.12% | 13.37% | 8.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.94% | 11.94% | 13.19% | 8.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.89% | 11.89% | 13.14% | 8.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.52% | 11.52% | 12.75% | 7.82% | 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 |
|---|---|---|---|---|---|---|
| Bankgloucester (this bank) | Risk-based | 13.48% | 13.48% | 14.73% | 8.70% | |
| Central Bank | $386.8M | CBLR | NA | NA | NA | 9.11% |
| The Home Loan Savings Bank | $386.7M | Risk-based | 14.63% | 14.63% | 15.88% | 11.68% |
| Lincoln Federal Savings Bank of Nebraska | $387.3M | Risk-based | 18.27% | 18.29% | 19.55% | 11.70% |
| Fox Valley Savings Bank | $387.3M | CBLR | NA | NA | NA | 15.44% |
| First National Bank & Trust | $386.4M | Risk-based | 15.32% | 15.32% | 16.58% | 9.48% |
| First National Bank of Clarksdale | $386.1M | CBLR | NA | NA | NA | 12.83% |
| Security Federal Savings Bank of McMinnville | $386.0M | Risk-based | 15.12% | 15.12% | 16.20% | 11.91% |
| First United National Bank | $385.8M | Risk-based | 16.79% | 16.79% | 17.35% | 8.16% |
| Yoakum Bank | $385.8M | CBLR | NA | NA | NA | 9.43% |
| Peer 25th percentile | 15.12% | 15.12% | 16.20% | 9.43% | ||
| Peer median | 15.32% | 15.32% | 16.58% | 11.68% | ||
| Peer 75th percentile | 16.79% | 16.79% | 17.35% | 11.91% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/331375/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.