Esb Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.20% +0.20 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $18.9M | 18,933 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $205.8M | 205,784 | RCOAA224 |
| Recomputed ratio | 9.20% | numerator / denominator | |
| Filed ratio | 9.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.20 pp | $412K | 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 | 15,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | RCOAP742 |
| Retained earnings | 4,133 | 8,905 | 8,454 | 7,675 | 8,093 | 7,731 | RCOAKW00 |
| Accumulated other comprehensive income | (167) | (209) | (92) | (93) | (170) | (229) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,966 | 18,696 | 18,362 | 17,582 | 17,923 | 17,502 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (33) | 9 | (108) | (107) | (30) | 29 | P859 - P840 |
| Common equity Tier 1 capital | 18,933 | 18,705 | 18,254 | 17,475 | 17,893 | 17,531 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,933 | 18,705 | 18,254 | 17,475 | 17,893 | 17,531 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 205,784 | 196,375 | 193,975 | 188,128 | 180,485 | 178,958 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.81% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.72% | 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 |
|---|---|---|---|---|---|---|
| Esb Bank (this bank) | CBLR | NA | NA | NA | 9.20% | |
| Peru Federal Savings Bank | $208.5M | Risk-based | 31.90% | 31.90% | 32.74% | 16.43% |
| SEI Private Trust Company | $208.5M | Risk-based | 359.17% | 359.17% | 359.17% | 80.40% |
| Capitol National Bank | $209.3M | CBLR | NA | NA | NA | 16.74% |
| Kansas State Bank | $208.4M | CBLR | NA | NA | NA | 9.25% |
| Paper City Savings Bank, S.A. | $208.3M | Risk-based | 22.24% | 22.24% | 23.22% | 16.11% |
| Apollo Trust Company | $209.4M | Risk-based | 17.96% | 17.96% | 19.16% | 11.05% |
| Farmers & Merchants Bank & Trust | $208.2M | Risk-based | 17.22% | 17.22% | 18.48% | 10.73% |
| Southern Hills Community Bank | $209.6M | CBLR | NA | NA | NA | 13.77% |
| Community State Bank | $208.1M | Risk-based | 14.16% | 14.16% | 15.42% | 12.54% |
| Century Bank of Kentucky, Inc. | $208.1M | CBLR | NA | NA | NA | 10.41% |
| Peer 25th percentile | 17.41% | 17.41% | 18.65% | 10.81% | ||
| Peer median | 20.10% | 20.10% | 21.19% | 13.15% | ||
| Peer 75th percentile | 29.49% | 29.49% | 30.36% | 16.35% | ||
| This bank's percentile | NA | NA | NA | 0 |
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/40855/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.