Comenity Bank: Regulatory Capital and Risk-Weighted Assets
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As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.90% (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: 8.90% (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 15.53% +9.03 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 | $1.02B | 1,023,982 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.59B | 6,594,216 | RCOAA223 |
| Recomputed ratio | 15.53% | numerator / denominator | |
| Filed ratio | 15.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.03 pp | $595.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.53% +7.53 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 | $1.02B | 1,023,982 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.59B | 6,594,216 | RCOAA223 |
| Recomputed ratio | 15.53% | numerator / denominator | |
| Filed ratio | 15.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.53 pp | $496.4M | capital that could be lost first |
Total risk-based capital ratio 16.90% +6.90 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 | $1.11B | 1,114,412 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.59B | 6,594,216 | RCOAA223 |
| Recomputed ratio | 16.90% | numerator / denominator | |
| Filed ratio | 16.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.90 pp | $455.0M | capital that could be lost first |
Tier 1 leverage ratio 13.38% +8.38 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 | $1.02B | 1,023,982 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $7.66B | 7,655,533 | RCOAA224 |
| Recomputed ratio | 13.38% | numerator / denominator | |
| Filed ratio | 13.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.38 pp | $641.2M | 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 | 260,416 | 257,967 | 255,434 | 252,823 | 250,422 | 247,967 | RCOAP742 |
| Retained earnings | 764,288 | 801,880 | 799,989 | 763,444 | 814,232 | 926,334 | RCOAKW00 |
| Accumulated other comprehensive income | (6,250) | (5,893) | (5,082) | (5,556) | (6,997) | (7,024) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,018,454 | 1,053,954 | 1,050,341 | 1,010,711 | 1,057,657 | 1,167,277 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,528 | 5,134 | 4,287 | 4,724 | 6,131 | 6,121 | P859 - P840 |
| Common equity Tier 1 capital | 1,023,982 | 1,059,088 | 1,054,628 | 1,015,435 | 1,063,788 | 1,173,398 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,023,982 | 1,059,088 | 1,054,628 | 1,015,435 | 1,063,788 | 1,173,398 | RCOA8274 |
| Tier 2 capital | 90,430 | 95,638 | 95,672 | 90,876 | 92,631 | 95,210 | RCOA5311 |
| Allowance includable in Tier 2 capital | 90,430 | 95,638 | 95,672 | 90,876 | 92,631 | 95,210 | RCOA5310 |
| Total capital | 1,114,412 | 1,154,726 | 1,150,300 | 1,106,311 | 1,156,419 | 1,268,608 | RCOA3792 |
| Total risk-weighted assets | 6,594,216 | 7,004,427 | 6,979,457 | 6,599,442 | 6,727,727 | 6,906,267 | RCOAA223 |
| Average total assets for the leverage ratio | 7,655,533 | 7,821,367 | 7,492,974 | 7,533,919 | 7,637,448 | 7,919,573 | 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 | $1.11B | $14.4M | 1.29% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $98.3M | $30.4M | 30.98% | 0.42% | RC-R Part II, item 2.a, 2.b |
| Loans: past due and nonaccrual | $204.9M | $307.4M | 150.00% | 4.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.12B | $6.12B | 100.00% | 84.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $575.2M | $761.5M | 132.38% | 10.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.9M | $2.9M | 100.00% | 0.04% | 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 | $7.23B | ties to item 31 ($7.23B) |
|---|---|---|
| Risk-weighted assets before deductions | $7.23B | RCONB704 |
| Less: excess allowance for credit losses | $640.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.59B | 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 | 15.53% | 15.53% | 16.90% | 13.38% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.12% | 15.12% | 16.49% | 13.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.11% | 15.11% | 16.48% | 14.07% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.39% | 15.39% | 16.76% | 13.48% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.81% | 15.81% | 17.19% | 13.93% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.99% | 16.99% | 18.37% | 14.82% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.53% | 16.53% | 17.89% | 15.26% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.43% | 17.43% | 18.80% | 15.24% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 18.03% | 18.03% | 19.40% | 15.71% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.23% | 18.23% | 19.59% | 15.94% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 19.72% | 19.72% | 21.07% | 17.89% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 20.29% | 20.29% | 21.64% | 17.52% | 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 |
|---|---|---|---|---|---|---|
| Comenity Bank (this bank) | Risk-based | 15.53% | 15.53% | 16.90% | 13.38% | |
| TBK Bank, SSB | $7.40B | Risk-based | 11.36% | 11.36% | 11.97% | 9.91% |
| Needham Bank | $7.42B | Risk-based | 11.50% | 11.50% | 12.31% | 10.89% |
| Pathward, N.A. | $7.31B | Risk-based | 12.05% | 12.05% | 13.31% | 9.91% |
| Central Pacific Bank | $7.50B | Risk-based | 13.44% | 13.44% | 14.68% | 9.60% |
| Lake City Bank | $7.24B | Risk-based | 14.13% | 14.13% | 15.27% | 11.89% |
| Northpointe Bank | $7.53B | Risk-based | 11.10% | 11.10% | 11.26% | 9.54% |
| Ridgewood Savings Bank | $7.55B | CBLR | NA | NA | NA | 13.27% |
| The Farmers National Bank of Canfield | $7.16B | Risk-based | 12.64% | 12.64% | 13.69% | 9.55% |
| Peer 25th percentile | 11.43% | 11.43% | 12.14% | 9.59% | ||
| Peer median | 12.05% | 12.05% | 13.31% | 9.91% | ||
| Peer 75th percentile | 13.04% | 13.04% | 14.18% | 11.14% | ||
| This bank's percentile | 100 | 100 | 100 | 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/1391778/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.