Keystone Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.47% (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: 8.47% (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 15.37% +8.87 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 | $23.0M | 23,011 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $149.7M | 149,730 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.87 pp | $13.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.37% +7.37 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 | $23.0M | 23,011 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $149.7M | 149,730 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.37 pp | $11.0M | capital that could be lost first |
Total risk-based capital ratio 16.47% +6.47 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 | $24.7M | 24,657 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $149.7M | 149,730 | RCOAA223 |
| Recomputed ratio | 16.47% | numerator / denominator | |
| Filed ratio | 16.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.47 pp | $9.7M | capital that could be lost first |
Tier 1 leverage ratio 11.29% +6.29 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 | $23.0M | 23,011 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $203.8M | 203,761 | RCOAA224 |
| Recomputed ratio | 11.29% | numerator / denominator | |
| Filed ratio | 11.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.29 pp | $12.8M | 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 | 10,650 | 10,650 | 10,650 | 10,650 | 10,630 | 10,650 | RCOAP742 |
| Retained earnings | 12,900 | 12,737 | 12,732 | 12,655 | 12,378 | 12,155 | RCOAKW00 |
| Accumulated other comprehensive income | (2,655) | (2,393) | (2,451) | (2,580) | (3,967) | (3,845) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,895 | 20,994 | 20,931 | 20,725 | 19,041 | 18,960 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,116 | 1,794 | 1,791 | 1,861 | 3,188 | 3,005 | P859 - P840 |
| Common equity Tier 1 capital | 23,011 | 22,788 | 22,722 | 22,586 | 22,229 | 21,965 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,011 | 22,788 | 22,722 | 22,586 | 22,229 | 21,965 | RCOA8274 |
| Tier 2 capital | 1,646 | 1,635 | 1,427 | 1,420 | 1,355 | 1,361 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,646 | 1,635 | 1,427 | 1,420 | 1,355 | 1,361 | RCOA5310 |
| Total capital | 24,657 | 24,423 | 24,149 | 24,006 | 23,584 | 23,326 | RCOA3792 |
| Total risk-weighted assets | 149,730 | 143,530 | 143,063 | 143,436 | 139,565 | 133,892 | RCOAA223 |
| Average total assets for the leverage ratio | 203,761 | 193,861 | 199,260 | 193,650 | 193,307 | 179,440 | 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 | $5.3M | $510K | 9.56% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $66.7M | $16.8M | 25.22% | 11.24% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $458K | $92K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $26.0M | $15.4M | 59.01% | 10.25% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.8M | $974K | 53.63% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $98.1M | $96.9M | 98.77% | 64.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.1M | $5.0M | 82.01% | 3.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.6M | $10.6M | 100.00% | 7.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.5M | NA | 2.32% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $146.3M | ties to item 31 ($146.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $149.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $149.7M | 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 | 15.37% | 15.37% | 16.47% | 11.29% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.88% | 15.88% | 17.02% | 11.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.88% | 15.88% | 16.88% | 11.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.75% | 15.75% | 16.74% | 11.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.93% | 15.93% | 16.90% | 11.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.41% | 16.41% | 17.42% | 12.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.56% | 16.56% | 17.53% | 12.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.91% | 15.91% | 16.85% | 12.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.90% | 15.90% | 16.85% | 11.90% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.30% | 16.30% | 17.26% | 12.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.87% | 15.87% | 16.74% | 12.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.79% | 15.79% | 16.67% | 11.82% | 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 |
|---|---|---|---|---|---|---|
| Keystone Savings Bank (this bank) | Risk-based | 15.37% | 15.37% | 16.47% | 11.29% | |
| Smartbiz Bank, N.A. | $200.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.42% |
| The Valley State Bank | $200.5M | CBLR | NA | NA | NA | 12.18% |
| Bank of Delight | $201.0M | CBLR | NA | NA | NA | 13.39% |
| Horizon Financial Bank | $201.0M | CBLR | NA | NA | NA | 10.78% |
| Keen Bank, N.A. | $201.1M | Risk-based | 12.21% | 12.21% | 13.46% | 8.43% |
| State Bank & Trust of Kenmare | $201.1M | Risk-based | 16.93% | 16.93% | 17.78% | 9.25% |
| Peoplestrust Bank | $201.2M | CBLR | NA | NA | NA | 11.11% |
| The First National Bank of Louisburg | $201.3M | CBLR | NA | NA | NA | 10.88% |
| The First National Bank of McConnelsville | $200.2M | Risk-based | 19.99% | 19.99% | 21.24% | 8.61% |
| Millennial Bank | $201.3M | Risk-based | 9.52% | 9.52% | 10.45% | 8.78% |
| Peer 25th percentile | 10.24% | 10.24% | 11.50% | 8.65% | ||
| Peer median | 12.21% | 12.21% | 13.46% | 10.01% | ||
| Peer 75th percentile | 16.93% | 16.93% | 17.78% | 11.05% | ||
| This bank's percentile | 60 | 60 | 60 | 80 |
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/931944/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.