East Cambridge Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.39% (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: 6.39% (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 13.68% +7.18 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 | $158.0M | 158,004 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.16B | 1,155,053 | RCOAA223 |
| Recomputed ratio | 13.68% | numerator / denominator | |
| Filed ratio | 13.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.18 pp | $82.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.68% +5.68 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 | $158.0M | 158,004 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.16B | 1,155,053 | RCOAA223 |
| Recomputed ratio | 13.68% | numerator / denominator | |
| Filed ratio | 13.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.68 pp | $65.6M | capital that could be lost first |
Total risk-based capital ratio 14.39% +4.39 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 | $166.2M | 166,246 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.16B | 1,155,053 | RCOAA223 |
| Recomputed ratio | 14.39% | numerator / denominator | |
| Filed ratio | 14.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.39 pp | $50.7M | capital that could be lost first |
Tier 1 leverage ratio 9.69% +4.69 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 | $158.0M | 158,004 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.63B | 1,630,778 | RCOAA224 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.69 pp | $76.5M | 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 | 165,524 | 165,524 | 159,849 | 159,849 | 159,849 | 159,849 | RCOAP742 |
| Retained earnings | 3,114 | 1,340 | 5,675 | 3,927 | 2,428 | 1,285 | RCOAKW00 |
| Accumulated other comprehensive income | (12,331) | (12,357) | (11,939) | (12,688) | (13,869) | (14,274) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 156,307 | 154,507 | 153,585 | 151,088 | 148,408 | 146,860 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,697 | 1,663 | 1,187 | 2,274 | 3,396 | 3,346 | P859 - P840 |
| Common equity Tier 1 capital | 158,004 | 156,170 | 154,772 | 153,362 | 151,804 | 150,206 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 158,004 | 156,170 | 154,772 | 153,362 | 151,804 | 150,206 | RCOA8274 |
| Tier 2 capital | 8,242 | 7,887 | 8,040 | 8,307 | 8,376 | 8,283 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,242 | 7,887 | 8,040 | 8,307 | 8,376 | 8,283 | RCOA5310 |
| Total capital | 166,246 | 164,057 | 162,812 | 161,669 | 160,180 | 158,489 | RCOA3792 |
| Total risk-weighted assets | 1,155,053 | 1,084,652 | 1,095,686 | 1,086,122 | 1,048,710 | 1,066,244 | RCOAA223 |
| Average total assets for the leverage ratio | 1,630,778 | 1,637,692 | 1,624,742 | 1,601,186 | 1,598,763 | 1,611,832 | 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 | $100.2M | $3.9M | 3.92% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $158.0M | $28.0M | 17.74% | 2.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $786.7M | $413.8M | 52.61% | 35.83% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $29.4M | $44.0M | 150.00% | 3.81% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $73K | $74K | 101.37% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $526.1M | $526.1M | 100.00% | 45.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $77.6M | $61.5M | 79.27% | 5.32% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $75.2M | $75.2M | 100.00% | 6.51% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.4M | $1.4M | 100.00% | 0.13% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.0M | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.15B | does not tie to item 31 ($1.16B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.16B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.16B | 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 | 13.68% | 13.68% | 14.39% | 9.69% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.40% | 14.40% | 15.13% | 9.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.13% | 14.13% | 14.86% | 9.53% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.12% | 14.12% | 14.88% | 9.58% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.48% | 14.48% | 15.27% | 9.50% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.09% | 14.09% | 14.86% | 9.32% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.87% | 13.87% | 14.63% | 9.24% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.56% | 13.56% | 14.29% | 9.31% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.45% | 13.45% | 14.17% | 9.37% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.60% | 13.60% | 14.31% | 9.26% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.31% | 13.31% | 14.03% | 9.23% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.81% | 12.81% | 13.49% | 8.90% | 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 |
|---|---|---|---|---|---|---|
| East Cambridge Savings Bank (this bank) | Risk-based | 13.68% | 13.68% | 14.39% | 9.69% | |
| Main Street Bank | $1.67B | Risk-based | 17.31% | 17.31% | 18.31% | 12.04% |
| One Bank of Tennessee | $1.67B | Risk-based | 14.85% | 14.85% | 15.59% | 9.09% |
| Journey Bank | $1.67B | Risk-based | 16.74% | 16.74% | 17.73% | 10.22% |
| Everett Co-Operative Bank | $1.67B | Risk-based | 13.94% | 13.94% | 14.90% | 9.81% |
| Community Bank | $1.66B | Risk-based | 14.22% | 14.22% | 15.18% | 9.94% |
| Cape & Coast Bank | $1.68B | CBLR | NA | NA | NA | 9.70% |
| Horicon Bank | $1.65B | Risk-based | 10.81% | 10.81% | 12.06% | 9.72% |
| Benchmark Bank | $1.65B | Risk-based | 11.89% | 11.89% | 13.11% | 8.47% |
| Southern Michigan Bank & Trust | $1.68B | CBLR | NA | NA | NA | 9.04% |
| Peer 25th percentile | 12.92% | 12.92% | 14.01% | 9.09% | ||
| Peer median | 14.22% | 14.22% | 15.18% | 9.72% | ||
| Peer 75th percentile | 15.79% | 15.79% | 16.66% | 9.94% | ||
| This bank's percentile | 29 | 29 | 29 | 33 |
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/738303/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.