Bluestone Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.00% (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: 6.00% (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 13.29% +6.79 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 | $158.2M | 158,156 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.19B | 1,190,089 | RCOAA223 |
| Recomputed ratio | 13.29% | numerator / denominator | |
| Filed ratio | 13.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.79 pp | $80.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.29% +5.29 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 | $158.2M | 158,156 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.19B | 1,190,089 | RCOAA223 |
| Recomputed ratio | 13.29% | numerator / denominator | |
| Filed ratio | 13.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.29 pp | $62.9M | capital that could be lost first |
Total risk-based capital ratio 14.00% +4.00 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 | $166.6M | 166,632 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.19B | 1,190,089 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.00 pp | $47.6M | capital that could be lost first |
Tier 1 leverage ratio 9.52% +4.52 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 | $158.2M | 158,156 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.66B | 1,660,693 | RCOAA224 |
| Recomputed ratio | 9.52% | numerator / denominator | |
| Filed ratio | 9.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.52 pp | $75.1M | 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 | 95,817 | 95,817 | 95,817 | 95,817 | 95,817 | 95,817 | RCOAP742 |
| Retained earnings | 63,364 | 61,322 | 61,126 | 58,840 | 57,070 | 55,180 | RCOAKW00 |
| Accumulated other comprehensive income | (27,336) | (28,019) | (27,850) | (29,743) | (33,270) | (34,226) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 131,845 | 129,120 | 129,093 | 124,914 | 119,617 | 116,771 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 26,311 | 26,992 | 26,822 | 28,713 | 32,240 | 33,193 | P859 - P840 |
| Common equity Tier 1 capital | 158,156 | 156,112 | 155,915 | 153,627 | 151,857 | 149,964 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 158,156 | 156,112 | 155,915 | 153,627 | 151,857 | 149,964 | RCOA8274 |
| Tier 2 capital | 8,476 | 8,714 | NA | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,476 | 8,714 | NA | NA | NA | NA | RCOA5310 |
| Total capital | 166,632 | 164,826 | NA | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 1,190,089 | 1,224,385 | NA | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 1,660,693 | 1,632,310 | 1,623,999 | 1,622,512 | 1,622,760 | 1,615,013 | 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 | $99.1M | $1.5M | 1.54% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $307.6M | $65.8M | 21.38% | 5.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $541.8M | $311.1M | 57.41% | 26.14% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $11.0M | $11.0M | 100.00% | 0.93% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $639.8M | $631.3M | 98.68% | 53.05% | RC-R Part II, item 4.d, 5.d |
| All other assets | $65.7M | $55.6M | 84.65% | 4.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $113.8M | $113.8M | 100.00% | 9.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.6M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| 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 | $1.19B | ties to item 31 ($1.19B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.19B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.19B | 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 | 13.29% | 13.29% | 14.00% | 9.52% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.75% | 12.75% | 13.46% | 9.56% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 9.60% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 9.47% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 9.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 9.29% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.16% | 13.16% | 13.87% | 9.25% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.35% | 13.35% | 14.13% | 9.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.42% | 13.42% | 14.21% | 9.35% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.26% | 13.26% | 14.06% | 9.35% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.26% | 13.26% | 14.06% | 9.34% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.25% | 13.25% | 14.04% | 9.37% | 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 |
|---|---|---|---|---|---|---|
| Bluestone Bank (this bank) | Risk-based | 13.29% | 13.29% | 14.00% | 9.52% | |
| Waukesha State Bank | $1.62B | CBLR | NA | NA | NA | 11.51% |
| FFB Bank | $1.62B | Risk-based | 15.57% | 15.57% | 16.83% | 12.20% |
| International Finance Bank | $1.62B | Risk-based | 10.25% | 10.25% | 11.50% | 8.31% |
| The Citizens Bank | $1.62B | Risk-based | 10.36% | 10.36% | 11.61% | 8.87% |
| The Nodaway Valley Bank | $1.62B | Risk-based | 15.26% | 15.26% | 16.30% | 11.56% |
| The State Bank and Trust Company | $1.61B | Risk-based | 12.37% | 12.37% | 13.62% | 10.00% |
| International Bank of Commerce | $1.63B | Risk-based | 21.92% | 21.92% | 22.91% | 15.53% |
| Signature Bank of Arkansas | $1.63B | Risk-based | 11.92% | 11.92% | 13.17% | 9.57% |
| Pacific National Bank | $1.61B | Risk-based | 15.31% | 15.31% | 15.94% | 10.80% |
| Peer 25th percentile | 11.53% | 11.53% | 12.78% | 9.57% | ||
| Peer median | 13.82% | 13.82% | 14.78% | 10.80% | ||
| Peer 75th percentile | 15.37% | 15.37% | 16.43% | 11.56% | ||
| This bank's percentile | 50 | 50 | 50 | 22 |
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/699105/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.