Empire State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.32% (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: 8.32% (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 15.07% +8.57 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 | $62.6M | 62,568 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $415.3M | 415,297 | RCOAA223 |
| Recomputed ratio | 15.07% | numerator / denominator | |
| Filed ratio | 15.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.57 pp | $35.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.07% +7.07 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 | $62.6M | 62,568 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $415.3M | 415,297 | RCOAA223 |
| Recomputed ratio | 15.07% | numerator / denominator | |
| Filed ratio | 15.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.07 pp | $29.3M | capital that could be lost first |
Total risk-based capital ratio 16.32% +6.32 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 | $67.8M | 67,762 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $415.3M | 415,297 | RCOAA223 |
| Recomputed ratio | 16.32% | numerator / denominator | |
| Filed ratio | 16.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.32 pp | $26.2M | capital that could be lost first |
Tier 1 leverage ratio 10.13% +5.13 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 | $62.6M | 62,568 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $617.9M | 617,897 | RCOAA224 |
| Recomputed ratio | 10.13% | numerator / denominator | |
| Filed ratio | 10.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.13 pp | $31.7M | 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 | 44,433 | 44,393 | 44,348 | 44,305 | 44,249 | 44,195 | RCOAP742 |
| Retained earnings | 18,536 | 19,086 | 18,825 | 17,909 | 17,080 | 15,852 | RCOAKW00 |
| Accumulated other comprehensive income | (235) | (229) | (209) | (223) | (237) | (253) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 62,734 | 63,250 | 62,964 | 61,991 | 61,092 | 59,794 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (166) | (172) | (192) | (175) | (161) | (145) | P859 - P840 |
| Common equity Tier 1 capital | 62,568 | 63,078 | 62,772 | 61,816 | 60,931 | 59,649 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,568 | 63,078 | 62,772 | 61,816 | 60,931 | 59,649 | RCOA8274 |
| Tier 2 capital | 5,194 | 5,223 | 5,271 | 5,326 | 5,311 | 5,400 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,194 | 5,223 | 5,271 | 5,326 | 5,311 | 5,400 | RCOA5310 |
| Total capital | 67,762 | 68,301 | 68,043 | 67,142 | 66,242 | 65,049 | RCOA3792 |
| Total risk-weighted assets | 415,297 | 417,667 | 421,516 | 425,985 | 424,724 | 432,002 | RCOAA223 |
| Average total assets for the leverage ratio | 617,897 | 630,464 | 627,660 | 623,586 | 622,789 | 630,732 | 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 | $59.2M | $765K | 1.29% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.9M | $7.3M | 73.09% | 1.75% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $273.1M | $136.6M | 50.00% | 32.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.8M | $6.6M | 136.84% | 1.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $253.4M | $244.2M | 96.35% | 58.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.2M | $18.5M | 83.41% | 4.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $1.6M | 49.09% | 0.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $415.5M | ties to item 31 ($415.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $415.5M | RCONB704 |
| Less: excess allowance for credit losses | $214K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $415.3M | 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 | 15.07% | 15.07% | 16.32% | 10.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.10% | 15.10% | 16.35% | 10.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.89% | 14.89% | 16.14% | 10.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.51% | 14.51% | 15.76% | 9.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.35% | 14.35% | 15.60% | 9.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.81% | 13.81% | 15.06% | 9.46% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.69% | 13.69% | 14.94% | 9.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.67% | 13.67% | 14.92% | 9.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.81% | 13.81% | 15.06% | 9.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.63% | 13.63% | 14.88% | 9.52% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.61% | 13.61% | 14.86% | 9.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.47% | 13.47% | 14.72% | 9.54% | 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 |
|---|---|---|---|---|---|---|
| Empire State Bank (this bank) | Risk-based | 15.07% | 15.07% | 16.32% | 10.13% | |
| Farmers Trust and Savings Bank | $618.0M | Risk-based | 11.07% | 11.07% | 12.19% | 9.53% |
| Newbank | $618.0M | CBLR | NA | NA | NA | 15.00% |
| The Bank | $617.3M | Risk-based | 18.10% | 18.10% | 19.35% | 11.46% |
| First Bank Kansas | $618.5M | Risk-based | 12.88% | 12.88% | 14.14% | 8.83% |
| NBT Financial Bank | $618.7M | Risk-based | 14.06% | 14.06% | 15.31% | 10.85% |
| Farmers & Merchants Savings Bank | $616.8M | Risk-based | 13.66% | 13.66% | 14.92% | 12.41% |
| Crossroads Bank | $616.1M | Risk-based | 13.93% | 13.93% | 15.19% | 9.49% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| The Fairfield National Bank | $620.9M | CBLR | NA | NA | NA | 11.89% |
| First Federal Bank & Trust | $621.1M | Risk-based | 13.76% | 13.76% | 15.01% | 11.05% |
| Peer 25th percentile | 13.27% | 13.27% | 14.53% | 9.86% | ||
| Peer median | 13.76% | 13.76% | 15.01% | 11.26% | ||
| Peer 75th percentile | 14.00% | 14.00% | 15.25% | 12.27% | ||
| This bank's percentile | 86 | 86 | 86 | 30 |
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/3277241/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.