Kennebec Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.02% (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: 10.02% (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 17.32% +10.82 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 | $259.1M | 259,060 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.50B | 1,495,961 | RCOAA223 |
| Recomputed ratio | 17.32% | numerator / denominator | |
| Filed ratio | 17.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.82 pp | $161.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.32% +9.32 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 | $259.1M | 259,060 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.50B | 1,495,961 | RCOAA223 |
| Recomputed ratio | 17.32% | numerator / denominator | |
| Filed ratio | 17.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.32 pp | $139.4M | capital that could be lost first |
Total risk-based capital ratio 18.02% +8.02 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 | $269.6M | 269,551 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.50B | 1,495,961 | RCOAA223 |
| Recomputed ratio | 18.02% | numerator / denominator | |
| Filed ratio | 18.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.02 pp | $120.0M | capital that could be lost first |
Tier 1 leverage ratio 13.96% +8.96 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 | $259.1M | 259,060 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.86B | 1,856,291 | RCOAA224 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.96 pp | $166.2M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 259,063 | 249,074 | 246,501 | 241,252 | 234,847 | 228,146 | RCOAKW00 |
| Accumulated other comprehensive income | (7,871) | (7,851) | (7,334) | (7,663) | (8,847) | (9,037) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 251,192 | 241,223 | 239,167 | 233,589 | 226,000 | 219,109 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,868 | 7,847 | 7,329 | 7,654 | 8,836 | 9,023 | P859 - P840 |
| Common equity Tier 1 capital | 259,060 | 249,070 | 246,496 | 241,243 | 234,836 | 228,132 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 259,060 | 249,070 | 246,496 | 241,243 | 234,836 | 228,132 | RCOA8274 |
| Tier 2 capital | 10,491 | 10,057 | 9,819 | 9,672 | 9,706 | 9,541 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,491 | 10,057 | 9,819 | 9,672 | 9,706 | 9,541 | RCOA5310 |
| Total capital | 269,551 | 259,127 | 256,315 | 250,915 | 244,542 | 237,673 | RCOA3792 |
| Total risk-weighted assets | 1,495,961 | 1,418,319 | 1,418,070 | 1,400,532 | 1,383,008 | 1,350,825 | RCOAA223 |
| Average total assets for the leverage ratio | 1,856,291 | 1,832,058 | 1,812,250 | 1,798,461 | 1,776,119 | 1,762,740 | 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 | $40.2M | $431K | 1.07% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $232.8M | $290.1M | 124.65% | 19.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $950.4M | $475.2M | 50.00% | 31.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.2M | $1.8M | 150.00% | 0.12% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.2M | $7.8M | 107.87% | 0.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $608.8M | $599.7M | 98.52% | 40.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $48.7M | $42.3M | 86.72% | 2.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $83.6M | $71.8M | 85.89% | 4.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.1M | $2.7M | 65.99% | 0.18% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $4.1M | NA | 0.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.49B | ties to item 31 ($1.49B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.50B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.50B | 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 | 17.32% | 17.32% | 18.02% | 13.96% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.56% | 17.56% | 18.27% | 13.60% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.38% | 17.38% | 18.07% | 13.60% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.23% | 17.23% | 17.92% | 13.41% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.98% | 16.98% | 17.68% | 13.22% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.89% | 16.89% | 17.59% | 12.94% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.90% | 16.90% | 17.60% | 12.91% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.30% | 17.30% | 18.01% | 13.08% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.34% | 17.34% | 18.06% | 12.89% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.85% | 16.85% | 17.54% | 12.89% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.52% | 16.52% | 17.24% | 12.65% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.41% | 15.41% | 16.10% | 12.38% | 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 |
|---|---|---|---|---|---|---|
| Kennebec Savings Bank (this bank) | Risk-based | 17.32% | 17.32% | 18.02% | 13.96% | |
| Newtown Savings Bank | $1.87B | Risk-based | 14.63% | 14.63% | 15.89% | 9.48% |
| Anchorage Digital Bank N.A. | $1.87B | CBLR | NA | NA | NA | 57.33% |
| FirstBank Southwest | $1.88B | Risk-based | 14.03% | 14.03% | 15.13% | 11.16% |
| American Bank of Commerce | $1.86B | CBLR | NA | NA | NA | 9.65% |
| Embassy Bank for the Lehigh Valley | $1.86B | Risk-based | 14.10% | 14.10% | 15.16% | 8.83% |
| Security National Bank of Omaha | $1.86B | Risk-based | 13.37% | 13.37% | 14.63% | 10.58% |
| Fall River Five Cents Savings Bank | $1.86B | Risk-based | 11.61% | 11.61% | 12.38% | 8.70% |
| The Citizens National Bank of Meridian | $1.89B | Risk-based | 13.60% | 13.60% | 14.63% | 11.28% |
| Independent Bank | $1.85B | Risk-based | 10.22% | 10.22% | 11.05% | 10.60% |
| Cornerstone Bank | $1.85B | Risk-based | 11.28% | 11.28% | 12.44% | 9.63% |
| Peer 25th percentile | 11.53% | 11.53% | 12.43% | 9.52% | ||
| Peer median | 13.49% | 13.49% | 14.63% | 10.11% | ||
| Peer 75th percentile | 14.04% | 14.04% | 15.14% | 11.02% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/583905/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.