Five Star Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.69% (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: 5.69% (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 12.72% +6.22 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 | $677.9M | 677,874 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.33B | 5,328,748 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.22 pp | $331.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.72% +4.72 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 | $677.9M | 677,874 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.33B | 5,328,748 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.72 pp | $251.6M | capital that could be lost first |
Total risk-based capital ratio 13.69% +3.69 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 | $729.7M | 729,730 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.33B | 5,328,748 | RCOAA223 |
| Recomputed ratio | 13.69% | numerator / denominator | |
| Filed ratio | 13.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.69 pp | $196.9M | capital that could be lost first |
Tier 1 leverage ratio 10.87% +5.87 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 | $677.9M | 677,874 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.24B | 6,235,831 | RCOAA224 |
| Recomputed ratio | 10.87% | numerator / denominator | |
| Filed ratio | 10.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.87 pp | $366.1M | 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 | 307,080 | 307,080 | 307,080 | 307,080 | 307,080 | 307,080 | RCOAP742 |
| Retained earnings | 416,784 | 402,395 | 388,203 | 375,328 | 361,952 | 351,266 | RCOAKW00 |
| Accumulated other comprehensive income | (43,349) | (39,327) | (33,030) | (36,758) | (42,214) | (41,995) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 680,515 | 670,148 | 662,253 | 645,650 | 626,818 | 616,351 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,641) | (6,709) | (13,051) | (9,369) | (3,959) | (4,224) | P859 - P840 |
| Common equity Tier 1 capital | 677,874 | 663,439 | 649,202 | 636,281 | 622,859 | 612,127 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 677,874 | 663,439 | 649,202 | 636,281 | 622,859 | 612,127 | RCOA8274 |
| Tier 2 capital | 51,856 | 50,045 | 52,886 | 51,893 | 51,221 | 52,710 | RCOA5311 |
| Allowance includable in Tier 2 capital | 51,856 | 50,045 | 52,886 | 51,893 | 51,221 | 52,710 | RCOA5310 |
| Total capital | 729,730 | 713,484 | 702,088 | 688,174 | 674,080 | 664,837 | RCOA3792 |
| Total risk-weighted assets | 5,328,748 | 5,220,183 | 5,268,026 | 5,211,526 | 5,224,210 | 5,340,458 | RCOAA223 |
| Average total assets for the leverage ratio | 6,235,831 | 6,181,478 | 6,220,810 | 6,126,857 | 6,185,738 | 6,194,191 | 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 | $92.5M | $6.5M | 6.99% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.04B | $174.2M | 16.77% | 3.27% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $952.5M | $604.3M | 63.44% | 11.34% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $24.3M | $36.5M | 150.00% | 0.69% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $30.6M | $45.1M | 147.45% | 0.85% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.75B | $3.72B | 99.12% | 69.72% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $27.4M | $27.4M | 100.00% | 0.51% | RC-R Part II, item 7 |
| All other assets | $292.8M | $275.3M | 94.01% | 5.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $333.9M | $333.9M | 100.00% | 6.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $44.2M | $17.9M | 40.52% | 0.34% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $92.6M | NA | 1.74% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.24B | ties to item 31 ($5.24B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.33B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.33B | 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 | 12.72% | 12.72% | 13.69% | 10.87% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.71% | 12.71% | 13.67% | 10.73% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.32% | 12.32% | 13.33% | 10.44% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.21% | 12.21% | 13.20% | 10.39% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.92% | 11.92% | 12.90% | 10.07% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.46% | 11.46% | 12.45% | 9.88% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.65% | 11.65% | 12.60% | 9.79% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.70% | 11.70% | 12.59% | 9.89% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.47% | 11.47% | 12.32% | 9.53% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.79% | 10.79% | 11.63% | 8.88% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.82% | 10.82% | 11.76% | 9.06% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.52% | 10.52% | 11.43% | 8.99% | 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 | 12.72% | 12.72% | 13.69% | 10.87% | |
| Mercantile Bank | $6.24B | Risk-based | 12.59% | 12.59% | 13.54% | 11.61% |
| Northbrook Bank & Trust Company, N.A. | $6.37B | Risk-based | 11.16% | 11.16% | 11.84% | 9.38% |
| Choice Financial Group | $6.38B | CBLR | NA | NA | NA | 10.84% |
| First International Bank and Trust | $6.18B | Risk-based | 10.68% | 10.68% | 11.71% | 9.06% |
| First Financial Bank, N.A. | $6.17B | Risk-based | 12.62% | 12.62% | 13.63% | 10.36% |
| Middlesex Savings Bank | $6.15B | Risk-based | 18.24% | 18.24% | 19.01% | 13.44% |
| Shore United Bank, N.A. | $6.15B | Risk-based | 12.31% | 12.31% | 13.56% | 10.00% |
| CFG Bank | $6.12B | Risk-based | 12.50% | 12.50% | 13.71% | 11.29% |
| SmartBank | $6.11B | Risk-based | 11.38% | 11.38% | 12.30% | 9.86% |
| Peer 25th percentile | 11.33% | 11.33% | 12.19% | 9.86% | ||
| Peer median | 12.40% | 12.40% | 13.55% | 10.36% | ||
| Peer 75th percentile | 12.60% | 12.60% | 13.65% | 11.29% | ||
| This bank's percentile | 88 | 88 | 75 | 67 |
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/601416/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.