Bay State Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.26% (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: 4.26% (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 11.24% +4.74 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 | $50.3M | 50,347 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.1M | 448,106 | RCOAA223 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.74 pp | $21.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.24% +3.24 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 | $50.3M | 50,347 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.1M | 448,106 | RCOAA223 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.24 pp | $14.5M | capital that could be lost first |
Total risk-based capital ratio 12.26% +2.26 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 | $54.9M | 54,937 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.1M | 448,106 | RCOAA223 |
| Recomputed ratio | 12.26% | numerator / denominator | |
| Filed ratio | 12.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.26 pp | $10.1M | capital that could be lost first |
Tier 1 leverage ratio 8.82% +3.82 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 | $50.3M | 50,347 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $570.7M | 570,720 | RCOAA224 |
| Recomputed ratio | 8.82% | numerator / denominator | |
| Filed ratio | 8.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.82 pp | $21.8M | 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 52,620 | 51,718 | 51,135 | 50,344 | 49,849 | 49,398 | RCOAKW00 |
| Accumulated other comprehensive income | (515) | (387) | (130) | (249) | (557) | (540) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,106 | 51,332 | 51,006 | 50,096 | 49,293 | 48,859 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,759) | (1,851) | (2,061) | (1,974) | (1,753) | (1,765) | P859 - P840 |
| Common equity Tier 1 capital | 50,347 | 49,481 | 48,945 | 48,122 | 47,540 | 47,094 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,347 | 49,481 | 48,945 | 48,122 | 47,540 | 47,094 | RCOA8274 |
| Tier 2 capital | 4,590 | 4,595 | 4,623 | 4,648 | 4,650 | 4,561 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,590 | 4,595 | 4,623 | 4,648 | 4,650 | 4,561 | RCOA5310 |
| Total capital | 54,937 | 54,076 | 53,568 | 52,770 | 52,190 | 51,655 | RCOA3792 |
| Total risk-weighted assets | 448,106 | 437,024 | 431,669 | 419,267 | 404,700 | 364,856 | RCOAA223 |
| Average total assets for the leverage ratio | 570,720 | 567,575 | 567,520 | 552,707 | 540,277 | 537,302 | 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 | $15.2M | $1.8M | 11.74% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.7M | $11.7M | 26.71% | 2.61% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.2M | $1.2M | 20.00% | 0.28% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $221.1M | $110.5M | 50.00% | 24.67% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $267.2M | $265.6M | 99.39% | 59.27% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.9M | $26.5M | 98.78% | 5.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $39.8M | $27.2M | 68.47% | 6.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.4M | NA | 0.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $446.7M | ties to item 31 ($446.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $448.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $448.1M | 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 | 11.24% | 11.24% | 12.26% | 8.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.32% | 11.32% | 12.37% | 8.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.34% | 11.34% | 12.41% | 8.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.48% | 11.48% | 12.59% | 8.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.75% | 11.75% | 12.90% | 8.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.91% | 12.91% | 14.16% | 8.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.15% | 12.15% | 13.32% | 8.50% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.56% | 12.56% | 13.71% | 8.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.37% | 12.37% | 13.53% | 8.63% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.63% | 11.63% | 12.79% | 8.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.73% | 11.73% | 12.92% | 8.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.90% | 11.90% | 13.05% | 8.75% | 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 |
|---|---|---|---|---|---|---|
| Bay State Savings Bank (this bank) | Risk-based | 11.24% | 11.24% | 12.26% | 8.82% | |
| First National Bank & Trust Company of McAlester | $580.4M | CBLR | NA | NA | NA | 10.89% |
| Sunstate Bank | $580.4M | Risk-based | 14.01% | 14.01% | 14.67% | 11.45% |
| Salem Co-Operative Bank | $580.0M | Risk-based | 18.04% | 18.04% | 18.90% | 11.89% |
| Citizens State Bank | $581.0M | CBLR | NA | NA | NA | 8.58% |
| Merit Bank | $581.6M | Risk-based | 12.23% | 12.23% | 13.16% | 9.70% |
| FNBC Bank and Trust | $581.6M | Risk-based | 17.63% | 17.63% | 18.81% | 10.02% |
| The Cottonport Bank | $581.6M | CBLR | NA | NA | NA | 13.94% |
| Southtrust Bank, N.A. | $578.8M | Risk-based | 21.40% | 21.40% | 22.65% | 12.50% |
| The Peoples Bank | $581.8M | Risk-based | 20.58% | 20.58% | 21.72% | 10.25% |
| Bank of the Valley | $581.9M | Risk-based | 11.56% | 11.56% | 12.81% | 9.87% |
| Peer 25th percentile | 13.12% | 13.12% | 13.92% | 9.91% | ||
| Peer median | 17.63% | 17.63% | 18.81% | 10.57% | ||
| Peer 75th percentile | 19.31% | 19.31% | 20.31% | 11.78% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/963002/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.