Ipswich State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.94% (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: 17.94% (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 25.36% +18.86 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 | $11.1M | 11,144 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $43.9M | 43,947 | RCOAA223 |
| Recomputed ratio | 25.36% | numerator / denominator | |
| Filed ratio | 25.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.86 pp | $8.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.36% +17.36 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 | $11.1M | 11,144 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $43.9M | 43,947 | RCOAA223 |
| Recomputed ratio | 25.36% | numerator / denominator | |
| Filed ratio | 25.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.36 pp | $7.6M | capital that could be lost first |
Total risk-based capital ratio 25.94% +15.94 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 | $11.4M | 11,399 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $43.9M | 43,947 | RCOAA223 |
| Recomputed ratio | 25.94% | numerator / denominator | |
| Filed ratio | 25.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.94 pp | $7.0M | capital that could be lost first |
Tier 1 leverage ratio 15.46% +10.46 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 | $11.1M | 11,144 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $72.1M | 72,101 | RCOAA224 |
| Recomputed ratio | 15.46% | numerator / denominator | |
| Filed ratio | 15.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.46 pp | $7.5M | 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 | 6,670 | 6,670 | 6,670 | 6,670 | 6,670 | 6,670 | RCOAP742 |
| Retained earnings | 4,474 | 4,103 | 4,696 | 4,394 | 4,082 | 3,783 | RCOAKW00 |
| Accumulated other comprehensive income | (27) | (71) | 87 | 40 | (81) | (246) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,117 | 10,702 | 11,453 | 11,104 | 10,671 | 10,207 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 27 | 71 | (87) | (40) | 81 | 246 | P859 - P840 |
| Common equity Tier 1 capital | 11,144 | 10,773 | 11,366 | 11,064 | 10,752 | 10,453 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,144 | 10,773 | 11,366 | 11,064 | 10,752 | 10,453 | RCOA8274 |
| Tier 2 capital | 255 | 255 | 255 | 255 | 255 | 255 | RCOA5311 |
| Allowance includable in Tier 2 capital | 255 | 255 | 255 | 255 | 255 | 255 | RCOA5310 |
| Total capital | 11,399 | 11,028 | 11,621 | 11,319 | 11,007 | 10,708 | RCOA3792 |
| Total risk-weighted assets | 43,947 | 38,953 | 41,820 | 42,467 | 36,733 | 34,209 | RCOAA223 |
| Average total assets for the leverage ratio | 72,101 | 73,547 | 73,618 | 67,730 | 69,582 | 68,817 | 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 | $12.3M | $56K | 0.46% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15.4M | $2.2M | 14.14% | 4.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.2M | $1.2M | 20.00% | 2.82% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $36.7M | $36.7M | 100.00% | 83.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.8M | $1.7M | 91.48% | 3.80% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $2.1M | NA | 4.70% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $41.9M | ties to item 31 ($41.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $43.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $43.9M | 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 | 25.36% | 25.36% | 25.94% | 15.46% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 27.66% | 27.66% | 28.31% | 14.65% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 27.18% | 27.18% | 27.79% | 15.44% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.05% | 26.05% | 26.65% | 16.34% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 29.27% | 29.27% | 29.96% | 15.45% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 30.56% | 30.56% | 31.30% | 15.19% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 28.21% | 28.21% | 28.89% | 15.72% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 29.62% | 29.62% | 30.34% | 16.04% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 30.12% | 30.12% | 30.87% | 14.97% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 31.23% | 31.23% | 32.03% | 14.69% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 28.67% | 28.67% | 29.36% | 15.11% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 28.71% | 28.71% | 29.42% | 15.07% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Ipswich State Bank (this bank) | Risk-based | 25.36% | 25.36% | 25.94% | 15.46% | |
| West Valley National Bank | $74.3M | Risk-based | 12.13% | 12.13% | 13.38% | 9.36% |
| Nebraska State Bank | $74.1M | CBLR | NA | NA | NA | 18.08% |
| Bank of Iberia | $73.9M | Risk-based | 16.16% | 16.16% | 17.33% | 9.13% |
| Riverside Bank | $73.9M | Risk-based | 15.19% | 15.19% | 15.52% | 12.29% |
| Fidelity Personal Trust Company, F.S.B. | $74.6M | CBLR | NA | NA | NA | 101.53% |
| Union State Bank | $73.8M | Risk-based | 14.96% | 14.96% | 16.07% | 10.36% |
| Citizens State Bank of Luling | $73.8M | CBLR | NA | NA | NA | 21.53% |
| Bonanza Valley State Bank | $74.8M | Risk-based | 12.15% | 12.15% | 12.61% | 9.73% |
| The First National Bank of Brooksville | $73.7M | CBLR | NA | NA | NA | 11.53% |
| Peer 25th percentile | 12.15% | 12.15% | 13.38% | 9.73% | ||
| Peer median | 14.96% | 14.96% | 15.52% | 11.53% | ||
| Peer 75th percentile | 15.19% | 15.19% | 16.07% | 18.08% | ||
| This bank's percentile | 100 | 100 | 100 | 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/532453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.