California Business Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.00% (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: 13.00% (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 19.75% +13.25 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 | $17.9M | 17,868 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $90.5M | 90,480 | RCOAA223 |
| Recomputed ratio | 19.75% | numerator / denominator | |
| Filed ratio | 19.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.25 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.75% +11.75 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 | $17.9M | 17,868 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $90.5M | 90,480 | RCOAA223 |
| Recomputed ratio | 19.75% | numerator / denominator | |
| Filed ratio | 19.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.75 pp | $10.6M | capital that could be lost first |
Total risk-based capital ratio 21.00% +11.00 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 | $19.0M | 19,005 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $90.5M | 90,480 | RCOAA223 |
| Recomputed ratio | 21.00% | numerator / denominator | |
| Filed ratio | 21.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.00 pp | $9.9M | capital that could be lost first |
Tier 1 leverage ratio 14.46% +9.46 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 | $17.9M | 17,868 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $123.6M | 123,561 | RCOAA224 |
| Recomputed ratio | 14.46% | numerator / denominator | |
| Filed ratio | 14.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.46 pp | $11.7M | 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 | 53,460 | 53,460 | 53,460 | 53,460 | 53,460 | 53,460 | RCOAP742 |
| Retained earnings | (35,592) | (35,816) | (36,040) | (36,510) | (36,629) | (36,722) | RCOAKW00 |
| Accumulated other comprehensive income | (335) | (212) | (94) | (4) | 0 | (5) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,533 | 17,432 | 17,326 | 16,946 | 16,831 | 16,733 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 335 | 212 | 94 | 4 | 0 | 5 | P859 - P840 |
| Common equity Tier 1 capital | 17,868 | 17,644 | 17,420 | 16,950 | 16,831 | 16,738 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,868 | 17,644 | 17,420 | 16,950 | 16,831 | 16,738 | RCOA8274 |
| Tier 2 capital | 1,137 | 1,154 | 1,215 | 1,209 | 1,170 | 1,118 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,137 | 1,154 | 1,215 | 1,209 | 1,170 | 1,118 | RCOA5310 |
| Total capital | 19,005 | 18,798 | 18,635 | 18,159 | 18,001 | 17,856 | RCOA3792 |
| Total risk-weighted assets | 90,480 | 91,839 | 96,775 | 96,339 | 93,135 | 88,954 | RCOAA223 |
| Average total assets for the leverage ratio | 123,561 | 119,316 | 124,375 | 123,000 | 110,085 | 105,061 | 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 | $10.9M | $711K | 6.53% | 0.78% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.9M | $2.0M | 20.00% | 2.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $15.9M | $3.2M | 20.00% | 3.50% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $182K | $91K | 50.00% | 0.10% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $515K | $164K | 31.86% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $93.7M | $81.2M | 86.72% | 89.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.2M | $433K | 37.08% | 0.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 3.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $91.0M | ties to item 31 ($91.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $91.0M | RCONB704 |
| Less: excess allowance for credit losses | $479K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $90.5M | 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 | 19.75% | 19.75% | 21.00% | 14.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.21% | 19.21% | 20.47% | 14.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.00% | 18.00% | 19.26% | 14.01% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.59% | 17.59% | 18.85% | 13.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.07% | 18.07% | 19.33% | 15.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.82% | 18.82% | 20.07% | 15.93% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.24% | 18.24% | 19.50% | 16.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.71% | 19.71% | 20.97% | 15.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.34% | 20.34% | 21.60% | 16.27% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.56% | 19.56% | 20.82% | 16.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.01% | 20.01% | 21.27% | 15.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.86% | 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 |
|---|---|---|---|---|---|---|
| California Business Bank (this bank) | Risk-based | 19.75% | 19.75% | 21.00% | 14.46% | |
| Farmers Savings Bank | $130.5M | CBLR | NA | NA | NA | 13.71% |
| First State Bank of the South, Inc. | $130.7M | CBLR | NA | NA | NA | 16.38% |
| Farmers State Bank & Trust Co. | $130.2M | Risk-based | 13.29% | 13.29% | 14.54% | 9.37% |
| 1st Equity Bank | $130.0M | Risk-based | 21.22% | 21.22% | 22.48% | 16.46% |
| Concordia Bank | $130.0M | CBLR | NA | NA | NA | 11.92% |
| Spiro State Bank | $129.9M | CBLR | NA | NA | NA | 17.01% |
| Spencer County Bank | $131.2M | CBLR | NA | NA | NA | 14.57% |
| Minnesota Lakes Bank | $129.8M | Risk-based | 16.84% | 16.84% | 17.99% | 10.69% |
| First State Bank | $129.7M | Risk-based | 27.80% | 27.80% | 29.07% | 11.95% |
| The Baltic State Bank | $129.6M | Risk-based | 10.52% | 10.52% | 11.59% | 7.81% |
| Peer 25th percentile | 13.29% | 13.29% | 14.54% | 10.99% | ||
| Peer median | 16.84% | 16.84% | 17.99% | 12.83% | ||
| Peer 75th percentile | 21.22% | 21.22% | 22.48% | 15.93% | ||
| This bank's percentile | 60 | 60 | 60 | 60 |
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/3390337/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.