Cass Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.40% (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: 10.40% (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 17.16% +10.66 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 | $196.7M | 196,654 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.15B | 1,145,718 | RCOAA223 |
| Recomputed ratio | 17.16% | numerator / denominator | |
| Filed ratio | 17.16% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.66 pp | $122.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.16% +9.16 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 | $196.7M | 196,654 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.15B | 1,145,718 | RCOAA223 |
| Recomputed ratio | 17.16% | numerator / denominator | |
| Filed ratio | 17.16% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.16 pp | $105.0M | capital that could be lost first |
Total risk-based capital ratio 18.40% +8.40 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 | $210.8M | 210,792 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.15B | 1,145,718 | RCOAA223 |
| Recomputed ratio | 18.40% | numerator / denominator | |
| Filed ratio | 18.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.40 pp | $96.2M | capital that could be lost first |
Tier 1 leverage ratio 14.10% +9.10 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 | $196.7M | 196,654 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.39B | 1,394,756 | RCOAA224 |
| Recomputed ratio | 14.10% | numerator / denominator | |
| Filed ratio | 14.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.10 pp | $126.9M | 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 | 9,407 | 9,407 | 9,407 | 9,407 | 9,407 | 9,407 | RCOAP742 |
| Retained earnings | 187,384 | 194,797 | 194,673 | 197,313 | 194,838 | 187,158 | RCOAKW00 |
| Accumulated other comprehensive income | (2,734) | (2,787) | (2,712) | (3,025) | (3,274) | (3,735) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 194,057 | 201,417 | 201,368 | 203,695 | 200,971 | 192,830 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,597 | 2,651 | 2,575 | 2,889 | 3,138 | 3,599 | P859 - P840 |
| Common equity Tier 1 capital | 196,654 | 204,068 | 203,943 | 206,584 | 204,109 | 196,429 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 196,654 | 204,068 | 203,943 | 206,584 | 204,109 | 196,429 | RCOA8274 |
| Tier 2 capital | 14,138 | 13,581 | 13,466 | 13,734 | 13,810 | 13,815 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,138 | 13,581 | 13,466 | 13,734 | 13,810 | 13,815 | RCOA5310 |
| Total capital | 210,792 | 217,649 | 217,409 | 220,318 | 217,919 | 210,244 | RCOA3792 |
| Total risk-weighted assets | 1,145,718 | 1,126,920 | 1,108,390 | 1,122,248 | 1,143,788 | 1,175,397 | RCOAA223 |
| Average total assets for the leverage ratio | 1,394,756 | 1,403,395 | 1,408,918 | 1,458,765 | 1,412,081 | 1,505,874 | 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 | $212.9M | $9.7M | 4.54% | 0.84% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.2M | $10.3M | 17.10% | 0.90% | RC-R Part II, item 2.a, 2.b |
| Loans: all other | $1.05B | $1.05B | 99.91% | 91.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.1M | $17.1M | 94.14% | 1.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $57.0M | $57.0M | 100.00% | 4.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $440K | $72K | 16.36% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $200 | 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 | $1.15B | ties to item 31 ($1.15B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.15B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.15B | 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 | 17.16% | 17.16% | 18.40% | 14.10% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 18.11% | 18.11% | 19.31% | 14.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 18.40% | 18.40% | 19.61% | 14.48% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 18.41% | 18.41% | 19.63% | 14.16% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.84% | 17.84% | 19.05% | 14.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.71% | 16.71% | 17.89% | 13.04% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.56% | 16.56% | 17.68% | 13.50% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.94% | 16.94% | 18.06% | 13.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.07% | 17.07% | 18.21% | 14.00% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.54% | 17.54% | 18.68% | 12.83% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.88% | 17.88% | 19.04% | 12.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.98% | 16.98% | 18.14% | 12.17% | 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 |
|---|---|---|---|---|---|---|
| Cass Commercial Bank (this bank) | Risk-based | 17.16% | 17.16% | 18.40% | 14.10% | |
| Martha's Vineyard Bank | $1.33B | CBLR | NA | NA | NA | 11.75% |
| Security Bank & Trust Company | $1.33B | Risk-based | 13.90% | 13.90% | 14.96% | 9.37% |
| Amalgamated Bank of Chicago | $1.33B | Risk-based | 15.60% | 15.60% | 16.63% | 11.41% |
| Summit Bank | $1.33B | CBLR | NA | NA | NA | 11.34% |
| Alliance Bank Central Texas | $1.32B | CBLR | NA | NA | NA | 11.76% |
| Patriot Bank, N.A. | $1.32B | Risk-based | 13.22% | 13.22% | 14.15% | 9.60% |
| Wells Fargo Trust Company, N.A. | $1.33B | Risk-based | 386.74% | 386.74% | 386.74% | 95.95% |
| Liberty National Bank | $1.32B | Risk-based | 14.38% | 14.38% | 15.47% | 10.31% |
| Skyline National Bank | $1.33B | Risk-based | 10.97% | 10.97% | 11.86% | 8.81% |
| Greene County Commercial Bank | $1.32B | Risk-based | 51.28% | 51.28% | 51.28% | 10.05% |
| Peer 25th percentile | 13.56% | 13.56% | 14.56% | 9.72% | ||
| Peer median | 14.38% | 14.38% | 15.47% | 10.82% | ||
| Peer 75th percentile | 33.44% | 33.44% | 33.95% | 11.67% | ||
| This bank's percentile | 71 | 71 | 71 | 90 |
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/177751/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.