Cornerstone Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 28.23% (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: 28.23% (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 34.96% +28.46 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 | $6.6M | 6,647 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.0M | 19,011 | RCOAA223 |
| Recomputed ratio | 34.96% | numerator / denominator | |
| Filed ratio | 34.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +28.46 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.96% +26.96 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 | $6.6M | 6,647 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.0M | 19,011 | RCOAA223 |
| Recomputed ratio | 34.96% | numerator / denominator | |
| Filed ratio | 34.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.96 pp | $5.1M | capital that could be lost first |
Total risk-based capital ratio 36.23% +26.23 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 | $6.9M | 6,887 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.0M | 19,011 | RCOAA223 |
| Recomputed ratio | 36.23% | numerator / denominator | |
| Filed ratio | 36.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +26.23 pp | $5.0M | capital that could be lost first |
Tier 1 leverage ratio 15.19% +10.19 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 | $6.6M | 6,647 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $43.8M | 43,752 | RCOAA224 |
| Recomputed ratio | 15.19% | numerator / denominator | |
| Filed ratio | 15.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.19 pp | $4.5M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 6,647 | 6,583 | 6,498 | 6,439 | 6,356 | 6,210 | RCOAKW00 |
| Accumulated other comprehensive income | (32) | (39) | (44) | (67) | (109) | (155) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,615 | 6,544 | 6,454 | 6,372 | 6,247 | 6,055 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 32 | 39 | 44 | 67 | 109 | 155 | P859 - P840 |
| Common equity Tier 1 capital | 6,647 | 6,583 | 6,498 | 6,439 | 6,356 | 6,210 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,647 | 6,583 | 6,498 | 6,439 | 6,356 | 6,210 | RCOA8274 |
| Tier 2 capital | 240 | 262 | 262 | 273 | 275 | 282 | RCOA5311 |
| Allowance includable in Tier 2 capital | 240 | 262 | 262 | 273 | 275 | 282 | RCOA5310 |
| Total capital | 6,887 | 6,845 | 6,760 | 6,712 | 6,631 | 6,492 | RCOA3792 |
| Total risk-weighted assets | 19,011 | 20,855 | 20,860 | 21,749 | 21,929 | 22,376 | RCOAA223 |
| Average total assets for the leverage ratio | 43,752 | 45,051 | 45,299 | 46,600 | 45,890 | 45,465 | 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 | $10.3M | $139K | 1.35% | 0.72% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $21.4M | $10.7M | 50.00% | 55.78% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $5.2M | $5.2M | 100.00% | 27.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.6M | $2.6M | 100.00% | 13.43% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $556K | $556K | 100.00% | 2.90% | 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 | $19.2M | ties to item 31 ($19.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $19.2M | RCONB704 |
| Less: excess allowance for credit losses | $191K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $19.0M | 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 | 34.96% | 34.96% | 36.23% | 15.19% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 31.57% | 31.57% | 32.82% | 14.61% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 31.15% | 31.15% | 32.41% | 14.34% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 29.61% | 29.61% | 30.86% | 13.82% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 28.98% | 28.98% | 30.24% | 13.85% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 27.75% | 27.75% | 29.01% | 13.66% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 25.77% | 25.77% | 27.03% | 12.95% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 24.84% | 24.84% | 26.10% | 12.16% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 24.84% | 24.84% | 25.91% | 12.93% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 24.26% | 24.26% | 25.13% | 12.69% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 24.37% | 24.37% | 25.25% | 13.05% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 25.28% | 25.28% | 26.46% | 13.39% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Cornerstone Bank (this bank) | Risk-based | 34.96% | 34.96% | 36.23% | 15.19% | |
| The Bank of San Jacinto County, Coldspring, Texas | $42.0M | CBLR | NA | NA | NA | 17.77% |
| Citizens Federal Savings and Loan Association of Covington | $41.9M | Risk-based | 58.97% | 58.97% | 60.22% | 28.05% |
| North Side Federal Savings and Loan Association of Chicago | $41.8M | Risk-based | 17.92% | 17.92% | 19.17% | 9.05% |
| Country Trust Bank | $42.3M | Risk-based | 115.01% | 115.01% | 115.01% | 78.65% |
| Ventura National Bank & Trust | $41.7M | CBLR | NA | NA | NA | 17.95% |
| Champion Bank | $41.7M | Risk-based | 94.00% | 94.00% | 95.26% | 39.33% |
| Defiance State Bank | $42.6M | CBLR | NA | NA | NA | 9.86% |
| Community State Bank | $41.4M | Risk-based | 39.93% | 39.93% | 40.18% | 20.23% |
| Peoples Community Bank SB of Monticello, Indiana | $42.7M | CBLR | NA | NA | NA | 32.00% |
| First Federal Savings and Loan Association | $41.3M | Risk-based | 40.77% | 40.77% | 42.02% | 25.61% |
| Peer 25th percentile | 40.14% | 40.14% | 40.64% | 17.82% | ||
| Peer median | 49.87% | 49.87% | 51.12% | 22.92% | ||
| Peer 75th percentile | 85.24% | 85.24% | 86.50% | 31.01% | ||
| This bank's percentile | 17 | 17 | 17 | 20 |
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/843476/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.