Cornerstone Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Open the full regulatory capital analysis: each ratio's numerator and denominator, the capital stack by quarter, risk-weighted assets by exposure category, and peers.
Equity capital to total assets fell 0.73 percentage points from Q1 2026 to Q2 2026, ending at 8.84% against 9.57%. It was the largest change among the key lines on this page. Cornerstone Bank ranks 51st of 59 Massachusetts banks on CET1 ratio, in the lower half at 11.84% (Q2 2026). The median for banks in the $1B-10B asset tier is 13.49% on CET1 ratio. Cornerstone Bank sits 1.66 points lower, at 11.84% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 11.84% |
| Tier 1 risk-based capital ratio | 11.84% |
| Total risk-based capital ratio | 12.31% |
| Tier 1 leverage ratio | 9.22% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $221.2M |
| Tier 1 capital | $221.2M |
| Total risk-based capital | $229.9M |
| Total equity capital | $227.5M |
| Risk-weighted assets | $1.87B |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 8.84% |
| Tangible equity to tangible assets | 8.10% |
| Equity capital to average assets | 9.40% |
| Internal capital growth rate | 5.40% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $2K |
| Common stock surplus | $27.5M |
| Retained earnings | $214.3M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$14.3M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 11.60% | 11.60% | 12.60% | 8.71% | $1.16B |
| Q4 2023 | 11.62% | 11.62% | 12.62% | 8.61% | $1.17B |
| Q1 2024 | 11.40% | 11.40% | 12.34% | 8.60% | $1.20B |
| Q2 2024 | 11.44% | 11.44% | 12.35% | 8.53% | $1.20B |
| Q3 2024 | 11.21% | 11.21% | 12.18% | 8.43% | $1.21B |
| Q4 2024 | 13.58% | 13.58% | 14.55% | 10.05% | $1.22B |
| Q1 2025 | 13.01% | 13.01% | 13.94% | 9.75% | $1.24B |
| Q2 2025 | 12.67% | 12.67% | 13.56% | 9.63% | $1.29B |
| Q3 2025 | 12.27% | 12.27% | 13.11% | 9.49% | $1.34B |
| Q4 2025 | 12.44% | 12.44% | 12.90% | 9.58% | $1.36B |
| Q1 2026 | 12.51% | 12.51% | 13.00% | 9.23% | $1.77B |
| Q2 2026 | 11.84% | 11.84% | 12.31% | 9.22% | $1.87B |
Cornerstone Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Cornerstone Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Cornerstone Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 90282) · FFIEC NIC profile (RSSD 447100)