The Dart Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.40% (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: 4.40% (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 11.15% +4.65 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 | $117.6M | 117,597 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,054,703 | RCOAA223 |
| Recomputed ratio | 11.15% | numerator / denominator | |
| Filed ratio | 11.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.65 pp | $49.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.15% +3.15 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 | $117.6M | 117,597 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,054,703 | RCOAA223 |
| Recomputed ratio | 11.15% | numerator / denominator | |
| Filed ratio | 11.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.15 pp | $33.2M | capital that could be lost first |
Total risk-based capital ratio 12.40% +2.40 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 | $130.8M | 130,781 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,054,703 | RCOAA223 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.40 pp | $25.3M | capital that could be lost first |
Tier 1 leverage ratio 8.65% +3.65 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 | $117.6M | 117,597 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.36B | 1,360,253 | RCOAA224 |
| Recomputed ratio | 8.65% | numerator / denominator | |
| Filed ratio | 8.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.65 pp | $49.6M | 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 | 75,500 | 75,500 | 75,500 | 73,500 | 69,500 | 68,500 | RCOAP742 |
| Retained earnings | 45,175 | 42,950 | 43,206 | 43,909 | 43,229 | 41,281 | RCOAKW00 |
| Accumulated other comprehensive income | (1,900) | (2,074) | (1,952) | (2,127) | (2,603) | (2,518) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 118,775 | 116,376 | 116,754 | 115,282 | 110,126 | 107,263 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,178) | (1,004) | (1,126) | (951) | (475) | (560) | P859 - P840 |
| Common equity Tier 1 capital | 117,597 | 115,372 | 115,628 | 114,331 | 109,651 | 106,703 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 117,597 | 115,372 | 115,628 | 114,331 | 109,651 | 106,703 | RCOA8274 |
| Tier 2 capital | 13,184 | 12,884 | 11,516 | 12,991 | 13,177 | 12,679 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,184 | 12,884 | 11,516 | 12,991 | 13,177 | 12,679 | RCOA5310 |
| Total capital | 130,781 | 128,256 | 127,144 | 127,322 | 122,828 | 119,382 | RCOA3792 |
| Total risk-weighted assets | 1,054,703 | 1,030,503 | 1,048,492 | 1,038,942 | 1,053,967 | 1,013,280 | RCOAA223 |
| Average total assets for the leverage ratio | 1,360,253 | 1,319,097 | 1,344,179 | 1,367,900 | 1,317,718 | 1,290,726 | 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 | $170.0M | $6.7M | 3.94% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.6M | $10.8M | 39.02% | 1.02% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $20.1M | $4.0M | 20.00% | 0.38% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $777.3M | $452.3M | 58.19% | 42.88% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.4M | $6.6M | 150.00% | 0.63% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.1M | $4.7M | 150.00% | 0.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $381.5M | $377.3M | 98.89% | 35.77% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $425K | $425K | 100.00% | 0.04% | RC-R Part II, item 7 |
| All other assets | $101.2M | $136.2M | 134.65% | 12.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $58.6M | $55.6M | 94.89% | 5.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $107K | $54K | 50.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $400 | 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 | $1.05B | ties to item 31 ($1.05B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.05B | RCONB704 |
| Less: excess allowance for credit losses | $41K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.05B | 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 | 11.15% | 11.15% | 12.40% | 8.65% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.20% | 11.20% | 12.45% | 8.75% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.03% | 11.03% | 12.13% | 8.60% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.00% | 11.00% | 12.26% | 8.36% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.40% | 10.40% | 11.65% | 8.32% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.53% | 10.53% | 11.78% | 8.27% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.64% | 10.64% | 11.89% | 8.30% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.68% | 10.68% | 11.94% | 8.40% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.20% | 10.20% | 11.46% | 8.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 8.19% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 8.59% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.12% | 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 |
|---|---|---|---|---|---|---|
| The Dart Bank (this bank) | Risk-based | 11.15% | 11.15% | 12.40% | 8.65% | |
| Saco & Biddeford Savings Institution | $1.47B | CBLR | NA | NA | NA | 10.02% |
| West Gate Bank | $1.47B | CBLR | NA | NA | NA | 10.38% |
| North American Banking Company | $1.47B | Risk-based | 14.63% | 14.63% | 15.67% | 8.91% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| Rhinebeck Bank | $1.47B | Risk-based | 14.61% | 14.61% | 15.41% | 10.93% |
| Bankers' Bank | $1.47B | Risk-based | 15.86% | 15.86% | 17.02% | 14.70% |
| Riverview Bank | $1.47B | Risk-based | 14.39% | 14.39% | 15.64% | 10.96% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Peer 25th percentile | 13.52% | 13.52% | 14.60% | 9.17% | ||
| Peer median | 14.61% | 14.61% | 15.64% | 10.15% | ||
| Peer 75th percentile | 15.08% | 15.08% | 15.73% | 10.79% | ||
| This bank's percentile | 0 | 0 | 0 | 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/47247/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.