Crest Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.32% (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: 7.32% (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 14.45% +7.95 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 | $51.1M | 51,089 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $353.7M | 353,672 | RCOAA223 |
| Recomputed ratio | 14.45% | numerator / denominator | |
| Filed ratio | 14.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.95 pp | $28.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.45% +6.45 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 | $51.1M | 51,089 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $353.7M | 353,672 | RCOAA223 |
| Recomputed ratio | 14.45% | numerator / denominator | |
| Filed ratio | 14.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.45 pp | $22.8M | capital that could be lost first |
Total risk-based capital ratio 15.32% +5.32 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 | $54.2M | 54,180 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $353.7M | 353,672 | RCOAA223 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.32 pp | $18.8M | capital that could be lost first |
Tier 1 leverage ratio 8.85% +3.85 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 | $51.1M | 51,089 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $577.0M | 576,980 | RCOAA224 |
| Recomputed ratio | 8.85% | numerator / denominator | |
| Filed ratio | 8.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.85 pp | $22.2M | 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 | 9,100 | 9,100 | 9,100 | 9,100 | 9,100 | 9,100 | RCOAP742 |
| Retained earnings | 41,989 | 41,296 | 40,739 | 39,945 | 39,321 | 38,870 | RCOAKW00 |
| Accumulated other comprehensive income | (41) | (38) | (8) | (2) | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 51,048 | 50,358 | 49,831 | 49,043 | 48,421 | 47,970 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 41 | 38 | 8 | 2 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 51,089 | 50,396 | 49,839 | 49,045 | 48,421 | 47,970 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 51,089 | 50,396 | 49,839 | 49,045 | 48,421 | 47,970 | RCOA8274 |
| Tier 2 capital | 3,091 | 3,016 | 2,955 | 2,890 | 2,633 | 2,540 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,091 | 3,016 | 2,955 | 2,890 | 2,633 | 2,540 | RCOA5310 |
| Total capital | 54,180 | 53,412 | 52,794 | 51,935 | 51,054 | 50,510 | RCOA3792 |
| Total risk-weighted assets | 353,672 | 353,514 | 351,068 | 353,091 | 365,104 | 365,946 | RCOAA223 |
| Average total assets for the leverage ratio | 576,980 | 585,664 | 606,201 | 607,602 | 546,312 | 554,132 | 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 | $71.6M | $900K | 1.26% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.1M | $9.8M | 20.00% | 2.78% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $312.1M | $159.7M | 51.18% | 45.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $60K | $90K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $140.0M | $140.0M | 100.00% | 39.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.7M | $22.1M | 93.51% | 6.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.8M | $11.8M | 100.00% | 3.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9.1M | NA | 2.58% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $344.5M | ties to item 31 ($344.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $353.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $353.7M | 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 | 14.45% | 14.45% | 15.32% | 8.85% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.26% | 14.26% | 15.11% | 8.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.20% | 14.20% | 15.04% | 8.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.89% | 13.89% | 14.71% | 8.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.26% | 13.26% | 13.98% | 8.86% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.11% | 13.11% | 13.80% | 8.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.04% | 13.04% | 13.80% | 8.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.91% | 12.91% | 13.66% | 8.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.58% | 12.58% | 13.33% | 8.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.89% | 12.89% | 13.66% | 8.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.13% | 13.13% | 14.09% | 8.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.34% | 13.34% | 14.30% | 8.19% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Crest Savings Bank (this bank) | Risk-based | 14.45% | 14.45% | 15.32% | 8.85% | |
| MNB Bank | $594.1M | CBLR | NA | NA | NA | 11.09% |
| Citizens State Bank | $594.4M | CBLR | NA | NA | NA | 11.48% |
| The First National Bank of East Texas | $594.8M | CBLR | NA | NA | NA | 9.96% |
| Cross Bank | $593.5M | CBLR | NA | NA | NA | 10.45% |
| Riverstone Bank | $593.4M | CBLR | NA | NA | NA | 9.74% |
| The Andover Bank | $595.1M | Risk-based | 21.74% | 21.74% | 22.31% | 9.63% |
| Wayne County Bank | $595.1M | CBLR | NA | NA | NA | 13.58% |
| Cattlemens Bank | $595.2M | CBLR | NA | NA | NA | 10.28% |
| Citizens Bank Minnesota | $596.0M | Risk-based | 11.68% | 11.68% | 12.33% | 9.33% |
| Highpoint Community Bank | $592.4M | Risk-based | 14.68% | 14.68% | 15.93% | 8.45% |
| Peer 25th percentile | 13.18% | 13.18% | 14.13% | 9.66% | ||
| Peer median | 14.68% | 14.68% | 15.93% | 10.12% | ||
| Peer 75th percentile | 18.21% | 18.21% | 19.12% | 10.93% | ||
| This bank's percentile | 33 | 33 | 33 | 10 |
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/172475/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.