Katahdin Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.79% (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: 5.79% (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 12.71% +6.21 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 | $114.0M | 113,991 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $896.6M | 896,630 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.21 pp | $55.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.71% +4.71 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 | $114.0M | 113,991 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $896.6M | 896,630 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.71 pp | $42.3M | capital that could be lost first |
Total risk-based capital ratio 13.79% +3.79 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 | $123.6M | 123,601 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $896.6M | 896,630 | RCOAA223 |
| Recomputed ratio | 13.79% | numerator / denominator | |
| Filed ratio | 13.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.79 pp | $33.9M | capital that could be lost first |
Tier 1 leverage ratio 10.00% +5.00 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 | $114.0M | 113,991 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.14B | 1,139,898 | RCOAA224 |
| Recomputed ratio | 10.00% | numerator / denominator | |
| Filed ratio | 10.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.00 pp | $57.0M | 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 | 31,814 | 31,814 | 31,813 | 31,771 | 31,771 | 31,771 | RCOAP742 |
| Retained earnings | 86,709 | 85,425 | 83,642 | 81,199 | 79,155 | 77,315 | RCOAKW00 |
| Accumulated other comprehensive income | (8,301) | (8,316) | (6,999) | (7,473) | (10,373) | (9,565) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 110,222 | 108,923 | 108,456 | 105,497 | 100,553 | 99,521 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,769 | 3,784 | 2,467 | 2,941 | 5,841 | 5,033 | P859 - P840 |
| Common equity Tier 1 capital | 113,991 | 112,707 | 110,923 | 108,438 | 106,394 | 104,554 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 113,991 | 112,707 | 110,923 | 108,438 | 106,394 | 104,554 | RCOA8274 |
| Tier 2 capital | 9,610 | 8,795 | 8,711 | 8,833 | 8,502 | 8,667 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,610 | 8,795 | 8,711 | 8,833 | 8,502 | 8,667 | RCOA5310 |
| Total capital | 123,601 | 121,502 | 119,634 | 117,271 | 114,896 | 113,221 | RCOA3792 |
| Total risk-weighted assets | 896,630 | 842,991 | 823,460 | 810,802 | 802,927 | 727,538 | RCOAA223 |
| Average total assets for the leverage ratio | 1,139,898 | 1,110,662 | 1,125,566 | 1,090,953 | 1,091,146 | 1,087,585 | 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 | $19.6M | $309K | 1.58% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $167.4M | $32.3M | 19.30% | 3.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $375.1M | $225.4M | 60.10% | 25.14% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.2M | $3.3M | 150.00% | 0.37% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 0.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $551.9M | $551.9M | 100.00% | 61.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $55.0M | $60.4M | 109.90% | 6.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.3M | $19.3M | 76.40% | 2.15% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.3M | $1.3M | 100.00% | 0.15% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $896.6M | ties to item 31 ($896.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $896.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $896.6M | 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 | 12.71% | 12.71% | 13.79% | 10.00% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.37% | 13.37% | 14.41% | 10.15% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.47% | 13.47% | 14.53% | 9.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.37% | 13.37% | 14.46% | 9.94% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.25% | 13.25% | 14.31% | 9.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.37% | 14.37% | 15.56% | 9.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.91% | 12.91% | 14.01% | 9.58% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.21% | 15.21% | 16.27% | 11.02% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.86% | 14.86% | 15.93% | 10.96% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.02% | 15.02% | 16.09% | 10.95% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.81% | 14.81% | 15.89% | 10.80% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.48% | 14.48% | 15.51% | 10.73% | 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 |
|---|---|---|---|---|---|---|
| Katahdin Trust Company (this bank) | Risk-based | 12.71% | 12.71% | 13.79% | 10.00% | |
| Pointbank | $1.16B | Risk-based | 15.10% | 15.10% | 16.35% | 8.99% |
| Northstar Bank | $1.16B | CBLR | NA | NA | NA | 9.11% |
| Edmonton State Bank | $1.15B | CBLR | NA | NA | NA | 11.47% |
| First National Bank & Trust Company of Newtown | $1.17B | Risk-based | 27.50% | 27.50% | 28.26% | 12.95% |
| Citizens Bank | $1.17B | CBLR | NA | NA | NA | 13.64% |
| First Federal Bank of Louisiana | $1.15B | Risk-based | 21.41% | 21.41% | 22.47% | 11.95% |
| Bank of Washington | $1.15B | CBLR | NA | NA | NA | 12.47% |
| The Honesdale National Bank | $1.17B | CBLR | NA | NA | NA | 13.74% |
| Peer 25th percentile | 18.26% | 18.26% | 19.41% | 10.88% | ||
| Peer median | 21.41% | 21.41% | 22.47% | 12.21% | ||
| Peer 75th percentile | 24.46% | 24.46% | 25.36% | 13.12% | ||
| This bank's percentile | 0 | 0 | 0 | 25 |
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/327305/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.