Cambridge Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.71% (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: 5.71% (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 12.63% +6.13 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 | $712.8M | 712,823 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.64B | 5,643,011 | RCOAA223 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.13 pp | $346.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.63% +4.63 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 | $712.8M | 712,823 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.64B | 5,643,011 | RCOAA223 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.63 pp | $261.4M | capital that could be lost first |
Total risk-based capital ratio 13.71% +3.71 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 | $773.5M | 773,473 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.64B | 5,643,011 | RCOAA223 |
| Recomputed ratio | 13.71% | numerator / denominator | |
| Filed ratio | 13.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.71 pp | $209.2M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $712.8M | 712,823 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.96B | 6,955,224 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $365.1M | 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 | 57,250 | 57,250 | 57,250 | 57,250 | 57,250 | 57,250 | RCOAP742 |
| Retained earnings | 675,516 | 668,556 | 663,058 | 652,350 | 612,163 | 602,400 | RCOAKW00 |
| Accumulated other comprehensive income | (21,202) | (20,917) | (16,777) | (19,701) | (23,601) | (23,847) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 711,564 | 704,889 | 703,531 | 689,899 | 645,812 | 635,803 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,259 | 970 | (3,184) | (276) | 3,603 | 3,823 | P859 - P840 |
| Common equity Tier 1 capital | 712,823 | 705,859 | 700,347 | 689,623 | 649,415 | 639,626 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 712,823 | 705,859 | 700,347 | 689,623 | 649,415 | 639,626 | RCOA8274 |
| Tier 2 capital | 60,650 | 55,723 | 51,825 | 52,879 | 52,904 | 66,772 | RCOA5311 |
| Allowance includable in Tier 2 capital | 60,650 | 55,723 | 51,825 | 52,879 | 52,904 | 66,772 | RCOA5310 |
| Total capital | 773,473 | 761,582 | 752,172 | 742,502 | 702,319 | 706,398 | RCOA3792 |
| Total risk-weighted assets | 5,643,011 | 5,502,622 | 5,475,245 | 5,498,447 | 5,532,542 | 5,467,399 | RCOAA223 |
| Average total assets for the leverage ratio | 6,955,224 | 6,883,297 | 6,957,066 | 6,910,058 | 6,857,168 | 6,880,018 | 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 | $105.2M | $6.8M | 6.45% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $778.4M | $250.4M | 32.17% | 4.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.34B | $1.18B | 50.23% | 20.86% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $62.7M | $94.1M | 150.00% | 1.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.41B | $3.41B | 99.73% | 60.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $298.0M | $278.1M | 93.33% | 4.93% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $13.6M | $170.4M | 1250.00% | 3.02% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $211.7M | $201.3M | 95.10% | 3.57% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $42.2M | $38.2M | 90.38% | 0.68% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $20.7M | NA | 0.37% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.62B | ties to item 31 ($5.62B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.64B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.64B | 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 | 12.63% | 12.63% | 13.71% | 10.25% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.83% | 12.83% | 13.84% | 10.25% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.79% | 12.79% | 13.74% | 10.07% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.54% | 12.54% | 13.50% | 9.98% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.74% | 11.74% | 12.69% | 9.47% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.70% | 11.70% | 12.92% | 9.30% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.35% | 11.35% | 12.49% | 9.11% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.08% | 11.08% | 12.20% | 8.90% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.76% | 10.76% | 11.77% | 8.89% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.77% | 10.77% | 11.78% | 8.91% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.73% | 10.73% | 11.74% | 8.86% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.10% | 10.10% | 11.06% | 8.56% | 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 |
|---|---|---|---|---|---|---|
| Cambridge Savings Bank (this bank) | Risk-based | 12.63% | 12.63% | 13.71% | 10.25% | |
| Community Trust Bank, Inc. | $6.95B | CBLR | NA | NA | NA | 13.43% |
| Camden National Bank | $6.94B | Risk-based | 12.73% | 12.73% | 13.69% | 9.12% |
| Mid Penn Bank | $7.04B | Risk-based | 12.55% | 12.55% | 13.30% | 10.43% |
| Republic Bank & Trust Company | $7.05B | Risk-based | 16.55% | 16.55% | 17.80% | 14.82% |
| Johnson Bank | $7.07B | Risk-based | 15.62% | 15.62% | 16.87% | 12.33% |
| Old Second National Bank | $6.86B | Risk-based | 13.72% | 13.72% | 14.77% | 12.05% |
| First National Bank of America | $6.82B | Risk-based | 15.28% | 15.28% | 16.54% | 8.13% |
| The Farmers National Bank of Canfield | $7.16B | Risk-based | 12.64% | 12.64% | 13.69% | 9.55% |
| Hinsdale Bank & Trust Company, N.A. | $6.80B | Risk-based | 10.60% | 10.60% | 11.34% | 9.20% |
| INTRUST Bank, N.A. | $6.76B | Risk-based | 13.66% | 13.66% | 14.62% | 10.76% |
| Peer 25th percentile | 12.64% | 12.64% | 13.69% | 9.29% | ||
| Peer median | 13.66% | 13.66% | 14.62% | 10.59% | ||
| Peer 75th percentile | 15.28% | 15.28% | 16.54% | 12.26% | ||
| This bank's percentile | 22 | 22 | 44 | 40 |
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/758703/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.