Kensington Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.34% (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: 4.34% (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 11.61% +5.11 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 | $44.5M | 44,482 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $383.1M | 383,128 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.11 pp | $19.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.61% +3.61 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 | $44.5M | 44,482 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $383.1M | 383,128 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.61 pp | $13.8M | capital that could be lost first |
Total risk-based capital ratio 12.34% +2.34 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 | $47.3M | 47,285 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $383.1M | 383,128 | RCOAA223 |
| Recomputed ratio | 12.34% | numerator / denominator | |
| Filed ratio | 12.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.34 pp | $9.0M | capital that could be lost first |
Tier 1 leverage ratio 9.90% +4.90 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 | $44.5M | 44,482 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $449.2M | 449,211 | RCOAA224 |
| Recomputed ratio | 9.90% | numerator / denominator | |
| Filed ratio | 9.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.90 pp | $22.0M | 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 | 28,533 | 28,533 | 28,533 | 28,533 | 28,533 | 28,533 | RCOAP742 |
| Retained earnings | 17,790 | 16,425 | 14,866 | 15,881 | 14,586 | 13,494 | RCOAKW00 |
| Accumulated other comprehensive income | (1,748) | (1,952) | (1,750) | (2,157) | (2,577) | (3,058) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,575 | 43,006 | 41,649 | 42,257 | 40,542 | 38,969 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (93) | 111 | (91) | 240 | 552 | 924 | P859 - P840 |
| Common equity Tier 1 capital | 44,482 | 43,117 | 41,558 | 42,497 | 41,094 | 39,893 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,482 | 43,117 | 41,558 | 42,497 | 41,094 | 39,893 | RCOA8274 |
| Tier 2 capital | 2,803 | 3,096 | 2,652 | 2,998 | 2,769 | 2,359 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,803 | 3,096 | 2,652 | 2,998 | 2,769 | 2,359 | RCOA5310 |
| Total capital | 47,285 | 46,213 | 44,210 | 45,495 | 43,863 | 42,252 | RCOA3792 |
| Total risk-weighted assets | 383,128 | 390,789 | 388,328 | 386,764 | 387,729 | 375,088 | RCOAA223 |
| Average total assets for the leverage ratio | 449,211 | 453,020 | 464,818 | 457,257 | 450,414 | 442,148 | 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 | $18.6M | $1.2M | 6.49% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $64.2M | $11.0M | 17.19% | 2.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $98.4M | $66.7M | 67.80% | 17.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.5M | 150.00% | 1.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.70% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $240.4M | $238.8M | 99.33% | 62.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.3M | $22.4M | 96.00% | 5.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.8M | $35.8M | 87.75% | 9.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $383.1M | ties to item 31 ($383.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $383.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $383.1M | 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 | 11.61% | 11.61% | 12.34% | 9.90% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.03% | 11.03% | 11.83% | 9.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.70% | 10.70% | 11.38% | 8.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.99% | 10.99% | 11.76% | 9.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.60% | 10.60% | 11.31% | 9.12% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.64% | 10.64% | 11.26% | 9.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.70% | 10.70% | 11.29% | 8.66% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.52% | 10.52% | 11.11% | 8.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.31% | 10.31% | 10.88% | 8.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.10% | 10.10% | 10.69% | 8.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.86% | 9.86% | 10.41% | 8.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.93% | 9.93% | 10.55% | 8.98% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Kensington Bank (this bank) | Risk-based | 11.61% | 11.61% | 12.34% | 9.90% | |
| Peoples Bank the | $446.7M | Risk-based | 18.19% | 18.19% | 19.33% | 12.92% |
| The Bank of Lafayette | $446.8M | CBLR | NA | NA | NA | 9.35% |
| Oregon Coast Bank | $446.3M | CBLR | NA | NA | NA | 10.43% |
| Lexicon Bank | $446.2M | Risk-based | 20.96% | 20.96% | 22.22% | 9.77% |
| The City National Bank and Trust Company of Lawton, Oklahoma | $446.2M | CBLR | NA | NA | NA | 13.87% |
| Star Bank | $445.8M | Risk-based | 10.73% | 10.73% | 11.75% | 9.29% |
| Better Banks | $445.8M | Risk-based | 13.36% | 13.36% | 14.61% | 9.43% |
| Bank of the Plains | $445.6M | Risk-based | 11.85% | 11.85% | 13.10% | 9.30% |
| The Bank of Vernon | $445.4M | CBLR | NA | NA | NA | 16.60% |
| Peoples Bank | $445.3M | Risk-based | 14.35% | 14.35% | 15.26% | 12.72% |
| Peer 25th percentile | 12.23% | 12.23% | 13.48% | 9.37% | ||
| Peer median | 13.85% | 13.85% | 14.93% | 10.10% | ||
| Peer 75th percentile | 17.23% | 17.23% | 18.31% | 12.87% | ||
| This bank's percentile | 17 | 17 | 17 | 50 |
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/58757/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.