Five Star Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.12% (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: 4.12% (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 11.11% +4.61 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 | $536.5M | 536,462 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.83B | 4,826,723 | RCOAA223 |
| Recomputed ratio | 11.11% | numerator / denominator | |
| Filed ratio | 11.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.61 pp | $222.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.11% +3.11 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 | $536.5M | 536,462 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.83B | 4,826,723 | RCOAA223 |
| Recomputed ratio | 11.11% | numerator / denominator | |
| Filed ratio | 11.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.11 pp | $150.3M | capital that could be lost first |
Total risk-based capital ratio 12.12% +2.12 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 | $584.9M | 584,889 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.83B | 4,826,723 | RCOAA223 |
| Recomputed ratio | 12.12% | numerator / denominator | |
| Filed ratio | 12.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.12 pp | $102.2M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $536.5M | 536,462 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.23B | 5,231,671 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $274.9M | 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 | 329,996 | 329,996 | 329,996 | 329,996 | 329,996 | 329,996 | RCOAP742 |
| Retained earnings | 207,502 | 191,893 | 181,339 | 167,120 | 156,100 | 144,360 | RCOAKW00 |
| Accumulated other comprehensive income | (9,416) | (10,116) | (9,144) | (9,878) | (11,958) | (11,645) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 528,082 | 511,773 | 502,191 | 487,238 | 474,138 | 462,711 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,380 | 8,960 | 7,876 | 8,484 | 10,463 | 10,012 | P859 - P840 |
| Common equity Tier 1 capital | 536,462 | 520,733 | 510,067 | 495,722 | 484,601 | 472,723 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 536,462 | 520,733 | 510,067 | 495,722 | 484,601 | 472,723 | RCOA8274 |
| Tier 2 capital | 48,427 | 47,231 | 44,004 | 41,556 | 39,662 | 38,618 | RCOA5311 |
| Allowance includable in Tier 2 capital | 48,427 | 47,231 | 44,004 | 41,556 | 39,662 | 38,618 | RCOA5310 |
| Total capital | 584,889 | 567,964 | 554,071 | 537,278 | 524,263 | 511,341 | RCOA3792 |
| Total risk-weighted assets | 4,826,723 | 4,460,889 | 4,288,351 | 4,085,463 | 3,942,276 | 3,788,974 | RCOAA223 |
| Average total assets for the leverage ratio | 5,231,671 | 4,886,670 | 4,685,249 | 4,504,211 | 4,268,352 | 4,104,102 | 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 | $685.1M | $8.0M | 1.17% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $105.5M | $23.3M | 22.09% | 0.48% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $128.9M | $67.1M | 52.04% | 1.39% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $29.2M | $43.9M | 150.00% | 0.91% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $13.3M | $20.0M | 150.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.35B | $4.35B | 99.94% | 90.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $113.5M | $100.7M | 88.70% | 2.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $175.9M | $168.5M | 95.84% | 3.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $49.5M | NA | 1.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $4.78B | does not tie to item 31 ($4.83B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.83B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.83B | 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 | 11.11% | 11.11% | 12.12% | 10.25% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.67% | 11.67% | 12.73% | 10.66% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.89% | 11.89% | 12.92% | 10.89% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.13% | 12.13% | 13.15% | 11.01% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.29% | 12.29% | 13.30% | 11.35% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.48% | 12.48% | 13.50% | 11.52% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.61% | 12.61% | 13.58% | 11.50% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.52% | 12.52% | 13.52% | 12.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.03% | 13.03% | 14.01% | 12.76% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.94% | 10.94% | 11.94% | 10.33% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.95% | 10.95% | 11.93% | 10.52% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.96% | 10.96% | 11.97% | 10.37% | 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 |
|---|---|---|---|---|---|---|
| Five Star Bank (this bank) | Risk-based | 11.11% | 11.11% | 12.12% | 10.25% | |
| Bridgewater Bank | $5.38B | Risk-based | 12.73% | 12.73% | 13.98% | 11.65% |
| City Bank | $5.39B | Risk-based | 13.39% | 13.39% | 14.50% | 10.79% |
| Morton Community Bank | $5.35B | Risk-based | 13.59% | 13.59% | 14.59% | 10.62% |
| The Canandaigua National Bank and Trust Company | $5.41B | Risk-based | 12.34% | 12.34% | 13.38% | 9.01% |
| Stride Bank, N.A. | $5.42B | Risk-based | 18.76% | 18.76% | 19.84% | 8.37% |
| Celtic Bank Corporation | $5.33B | CBLR | NA | NA | NA | 18.04% |
| Broadway National Bank | $5.42B | Risk-based | 16.72% | 16.72% | 17.73% | 10.93% |
| Interbank | $5.33B | CBLR | NA | NA | NA | 11.06% |
| Peoples Security Bank and Trust Company | $5.43B | Risk-based | 12.75% | 12.75% | 13.74% | 10.46% |
| Green Dot Bank | $5.44B | Risk-based | 31.97% | 31.97% | 32.43% | 8.59% |
| Peer 25th percentile | 12.74% | 12.74% | 13.92% | 9.37% | ||
| Peer median | 13.49% | 13.49% | 14.55% | 10.70% | ||
| Peer 75th percentile | 17.23% | 17.23% | 18.26% | 11.03% | ||
| This bank's percentile | 0 | 0 | 0 | 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/2867337/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.