Esquire Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.49% (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: 7.49% (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 14.24% +7.74 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 | $288.3M | 288,310 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.02B | 2,024,235 | RCOAA223 |
| Recomputed ratio | 14.24% | numerator / denominator | |
| Filed ratio | 14.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.74 pp | $156.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.24% +6.24 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 | $288.3M | 288,310 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.02B | 2,024,235 | RCOAA223 |
| Recomputed ratio | 14.24% | numerator / denominator | |
| Filed ratio | 14.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.24 pp | $126.4M | capital that could be lost first |
Total risk-based capital ratio 15.49% +5.49 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 | $313.5M | 313,524 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.02B | 2,024,235 | RCOAA223 |
| Recomputed ratio | 15.49% | numerator / denominator | |
| Filed ratio | 15.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.49 pp | $111.1M | capital that could be lost first |
Tier 1 leverage ratio 11.68% +6.68 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 | $288.3M | 288,310 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.47B | 2,467,523 | RCOAA224 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.68 pp | $164.9M | 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 | 72,340 | 72,340 | 72,340 | 72,340 | 72,340 | 72,340 | RCOAP742 |
| Retained earnings | 215,970 | 204,608 | 193,766 | 181,546 | 168,708 | 158,520 | RCOAKW00 |
| Accumulated other comprehensive income | (9,784) | (9,449) | (8,489) | (9,501) | (10,919) | (11,683) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 278,526 | 267,499 | 257,617 | 244,385 | 230,129 | 219,177 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,784 | 9,449 | 8,489 | 9,501 | 10,919 | 11,683 | P859 - P840 |
| Common equity Tier 1 capital | 288,310 | 276,948 | 266,106 | 253,886 | 241,048 | 230,860 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 288,310 | 276,948 | 266,106 | 253,886 | 241,048 | 230,860 | RCOA8274 |
| Tier 2 capital | 25,214 | 23,970 | 23,475 | 20,799 | 19,837 | 18,942 | RCOA5311 |
| Allowance includable in Tier 2 capital | 25,214 | 23,970 | 23,475 | 20,799 | 19,837 | 18,942 | RCOA5310 |
| Total capital | 313,524 | 300,918 | 289,581 | 274,685 | 260,885 | 249,802 | RCOA3792 |
| Total risk-weighted assets | 2,024,235 | 1,944,146 | 1,877,057 | 1,663,183 | 1,618,917 | 1,514,434 | RCOAA223 |
| Average total assets for the leverage ratio | 2,467,523 | 2,336,471 | 2,240,974 | 2,115,459 | 1,999,139 | 1,922,271 | 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 | $242.2M | $14.8M | 6.11% | 0.73% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $309.6M | $55.9M | 18.06% | 2.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $127.1M | $63.5M | 50.00% | 3.14% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.1M | $7.7M | 150.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.77B | $1.77B | 100.00% | 87.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $79.9M | $76.2M | 95.36% | 3.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $36.9M | $36.9M | 100.00% | 1.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.02B | ties to item 31 ($2.02B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.02B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.02B | 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 | 14.24% | 14.24% | 15.49% | 11.68% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.25% | 14.25% | 15.48% | 11.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.18% | 14.18% | 15.43% | 11.87% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.27% | 15.27% | 16.52% | 12.00% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.89% | 14.89% | 16.11% | 12.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.24% | 15.24% | 16.49% | 12.01% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.67% | 14.67% | 15.92% | 11.70% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.39% | 15.39% | 16.64% | 12.60% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.89% | 14.89% | 16.14% | 12.53% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.41% | 14.41% | 15.66% | 12.42% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.13% | 14.13% | 15.38% | 12.07% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.34% | 14.34% | 15.59% | 11.98% | 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 |
|---|---|---|---|---|---|---|
| Esquire Bank, N.A. (this bank) | Risk-based | 14.24% | 14.24% | 15.49% | 11.68% | |
| United Bank of Iowa | $2.50B | CBLR | NA | NA | NA | 10.34% |
| Western State Bank | $2.49B | CBLR | NA | NA | NA | 13.19% |
| TexasBank | $2.48B | Risk-based | 17.39% | 17.39% | 18.64% | 12.87% |
| Newtek Bank, N.A. | $2.47B | Risk-based | 11.52% | 11.52% | 12.79% | 8.66% |
| Somerset Trust Company | $2.47B | Risk-based | 12.72% | 12.72% | 13.97% | 9.10% |
| South Shore Bank | $2.52B | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% |
| Community National Bank & Trust | $2.53B | Risk-based | 13.04% | 13.04% | 14.24% | 8.97% |
| Bank Five Nine | $2.53B | Risk-based | 12.13% | 12.13% | 12.78% | 9.77% |
| Cogent Bank | $2.45B | Risk-based | 11.95% | 11.95% | 13.01% | 9.72% |
| Peer 25th percentile | 12.04% | 12.04% | 12.90% | 9.10% | ||
| Peer median | 12.72% | 12.72% | 13.97% | 9.77% | ||
| Peer 75th percentile | 13.45% | 13.45% | 14.51% | 10.34% | ||
| This bank's percentile | 86 | 86 | 86 | 78 |
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/3447820/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.