California Pacific Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 33.77% (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: 33.77% (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 40.47% +33.97 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 | $42.0M | 41,963 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.7M | 103,693 | RCOAA223 |
| Recomputed ratio | 40.47% | numerator / denominator | |
| Filed ratio | 40.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +33.97 pp | $35.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 40.47% +32.47 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 | $42.0M | 41,963 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.7M | 103,693 | RCOAA223 |
| Recomputed ratio | 40.47% | numerator / denominator | |
| Filed ratio | 40.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +32.47 pp | $33.7M | capital that could be lost first |
Total risk-based capital ratio 41.77% +31.77 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 | $43.3M | 43,317 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.7M | 103,693 | RCOAA223 |
| Recomputed ratio | 41.77% | numerator / denominator | |
| Filed ratio | 41.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +31.77 pp | $32.9M | capital that could be lost first |
Tier 1 leverage ratio 40.98% +35.98 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 | $42.0M | 41,963 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $102.4M | 102,405 | RCOAA224 |
| Recomputed ratio | 40.98% | numerator / denominator | |
| Filed ratio | 40.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +35.98 pp | $36.8M | 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 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | RCOAP742 |
| Retained earnings | 37,637 | 37,124 | 36,684 | 36,870 | 36,243 | 35,590 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,963 | 41,450 | 41,010 | 41,196 | 40,569 | 39,916 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 41,963 | 41,450 | 41,010 | 41,196 | 40,569 | 39,916 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,963 | 41,450 | 41,010 | 41,196 | 40,569 | 39,916 | RCOA8274 |
| Tier 2 capital | 1,354 | 1,288 | 1,247 | 1,196 | 1,167 | 1,068 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,354 | 1,288 | 1,247 | 1,196 | 1,167 | 1,068 | RCOA5310 |
| Total capital | 43,317 | 42,738 | 42,257 | 42,392 | 41,736 | 40,984 | RCOA3792 |
| Total risk-weighted assets | 103,693 | 98,361 | 95,032 | 91,392 | 89,070 | 81,013 | RCOAA223 |
| Average total assets for the leverage ratio | 102,405 | 98,855 | 98,475 | 98,895 | 92,395 | 84,719 | 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 | $11.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 1 |
| Fed funds sold and repo-style transactions | $5.0M | $1.0M | 20.00% | 0.92% | RC-R Part II, item 3.a, 16 |
| Loans: past due and nonaccrual | $13.6M | $20.4M | 150.00% | 18.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $71.7M | $71.7M | 100.00% | 66.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $11.2M | 164.30% | 10.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.4M | $4.1M | 55.26% | 3.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $108.3M | ties to item 31 ($108.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $108.3M | RCONB704 |
| Less: excess allowance for credit losses | $4.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $103.7M | 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 | 40.47% | 40.47% | 41.77% | 40.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 42.14% | 42.14% | 43.45% | 41.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 43.15% | 43.15% | 44.47% | 41.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 45.08% | 45.08% | 46.38% | 41.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 45.55% | 45.55% | 46.86% | 43.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 49.27% | 49.27% | 50.59% | 47.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 51.10% | 51.10% | 52.43% | 45.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 48.89% | 48.89% | 50.21% | 43.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 57.63% | 57.63% | 58.96% | 47.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 59.77% | 59.77% | 61.10% | 47.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 54.40% | 54.40% | 55.72% | 46.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 55.48% | 55.48% | 56.81% | 46.34% | 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 Pacific Bank (this bank) | Risk-based | 40.47% | 40.47% | 41.77% | 40.98% | |
| Gunnison Savings and Loan Association | $102.2M | CBLR | NA | NA | NA | 12.90% |
| The Citizens National Bank of McConnelsville | $102.1M | CBLR | NA | NA | NA | 12.24% |
| Security State Bank | $103.0M | Risk-based | 13.55% | 13.55% | 14.55% | 8.24% |
| The First National Bank of Hebbronville | $102.0M | Risk-based | 48.13% | 48.13% | 48.74% | 16.51% |
| Northern State Bank of Virginia | $102.0M | Risk-based | 15.36% | 15.36% | 16.26% | 10.17% |
| Bar Harbor Savings and Loan Association | $103.2M | CBLR | NA | NA | NA | 11.54% |
| Auburn Savings Bank, FSB | $103.2M | Risk-based | 11.84% | 11.84% | 12.99% | 8.03% |
| Community Bank Owatonna | $103.3M | Risk-based | 11.20% | 11.20% | 12.18% | 7.98% |
| Black River Country Bank | $101.8M | Risk-based | 12.26% | 12.26% | 13.52% | 8.94% |
| The International Bank of Amherst | $103.6M | CBLR | NA | NA | NA | 14.42% |
| Peer 25th percentile | 11.95% | 11.95% | 13.12% | 8.41% | ||
| Peer median | 12.90% | 12.90% | 14.03% | 10.85% | ||
| Peer 75th percentile | 14.91% | 14.91% | 15.83% | 12.74% | ||
| This bank's percentile | 83 | 83 | 83 | 100 |
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/50461/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.