Esb Financial: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.40% (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: 5.40% (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 12.44% +5.94 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 | $35.4M | 35,414 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $284.6M | 284,624 | RCOAA223 |
| Recomputed ratio | 12.44% | numerator / denominator | |
| Filed ratio | 12.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.94 pp | $16.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.44% +4.44 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 | $35.4M | 35,414 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $284.6M | 284,624 | RCOAA223 |
| Recomputed ratio | 12.44% | numerator / denominator | |
| Filed ratio | 12.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.44 pp | $12.6M | capital that could be lost first |
Total risk-based capital ratio 13.40% +3.40 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 | $38.1M | 38,127 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $284.6M | 284,624 | RCOAA223 |
| Recomputed ratio | 13.40% | numerator / denominator | |
| Filed ratio | 13.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.40 pp | $9.7M | capital that could be lost first |
Tier 1 leverage ratio 9.07% +4.07 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 | $35.4M | 35,414 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $390.6M | 390,613 | RCOAA224 |
| Recomputed ratio | 9.07% | numerator / denominator | |
| Filed ratio | 9.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.07 pp | $15.9M | 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 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | RCOAP742 |
| Retained earnings | 31,114 | 29,910 | 30,027 | 29,991 | 28,955 | 27,815 | RCOAKW00 |
| Accumulated other comprehensive income | (3,411) | (3,430) | (3,189) | (3,459) | (3,983) | (4,560) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,003 | 30,780 | 31,138 | 30,832 | 29,272 | 27,555 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,411 | 3,430 | 3,189 | 3,459 | 3,983 | 4,560 | P859 - P840 |
| Common equity Tier 1 capital | 35,414 | 34,210 | 34,327 | 34,291 | 33,255 | 32,115 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,414 | 34,210 | 34,327 | 34,291 | 33,255 | 32,115 | RCOA8274 |
| Tier 2 capital | 2,713 | 2,629 | 2,630 | 2,634 | 2,523 | 2,525 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,713 | 2,629 | 2,630 | 2,634 | 2,523 | 2,525 | RCOA5310 |
| Total capital | 38,127 | 36,839 | 36,957 | 36,925 | 35,778 | 34,640 | RCOA3792 |
| Total risk-weighted assets | 284,624 | 285,082 | 271,097 | 260,468 | 251,553 | 238,918 | RCOAA223 |
| Average total assets for the leverage ratio | 390,613 | 386,110 | 375,698 | 369,907 | 353,792 | 341,363 | 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 | $15.8M | $14K | 0.09% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $85.4M | $14.3M | 16.77% | 5.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $75.9M | $38.6M | 50.86% | 13.56% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.0M | $4.5M | 150.00% | 1.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $193.1M | $187.1M | 96.91% | 65.74% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.2M | $10.9M | 82.86% | 3.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.5M | $8.7M | 83.36% | 3.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $20.4M | NA | 7.18% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $264.2M | ties to item 31 ($264.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $284.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $284.6M | 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 | 12.44% | 12.44% | 13.40% | 9.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.00% | 12.00% | 12.92% | 8.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.66% | 12.66% | 13.63% | 9.14% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.17% | 13.17% | 14.18% | 9.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.22% | 13.22% | 14.22% | 9.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.44% | 13.44% | 14.50% | 9.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.16% | 13.16% | 14.21% | 9.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.43% | 12.43% | 13.43% | 9.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.93% | 12.93% | 13.99% | 9.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.85% | 12.85% | 13.91% | 9.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.19% | 13.19% | 14.31% | 8.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.29% | 13.29% | 14.40% | 9.05% | 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 Financial (this bank) | Risk-based | 12.44% | 12.44% | 13.40% | 9.07% | |
| United Roosevelt Savings Bank | $381.2M | Risk-based | 13.29% | 13.29% | 14.27% | 9.11% |
| Guaranty State Bank and Trust Company | $381.4M | CBLR | NA | NA | NA | 11.60% |
| First Federal Savings & Loan Association of Pascagoula-Moss Point | $381.4M | CBLR | NA | NA | NA | 9.72% |
| RSNB Bank | $381.0M | CBLR | NA | NA | NA | 11.85% |
| Lakeside Bank | $381.9M | Risk-based | 14.79% | 14.79% | 16.03% | 9.69% |
| Crossroads Bank | $380.7M | CBLR | NA | NA | NA | 11.64% |
| City Bank & Trust Co. | $382.0M | Risk-based | 17.75% | 17.75% | 18.78% | 11.35% |
| Commercial Bank | $382.2M | Risk-based | 16.24% | 16.24% | 17.45% | 8.33% |
| Municipal Trust and Savings Bank | $382.2M | CBLR | NA | NA | NA | 15.56% |
| Peer 25th percentile | 14.42% | 14.42% | 15.59% | 9.69% | ||
| Peer median | 15.52% | 15.52% | 16.74% | 11.35% | ||
| Peer 75th percentile | 16.62% | 16.62% | 17.78% | 11.64% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/918954/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.