Machias Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.95% (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: 6.95% (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 14.01% +7.51 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 | $325.9M | 325,893 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.33B | 2,326,608 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.51 pp | $174.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.01% +6.01 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 | $325.9M | 325,893 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.33B | 2,326,608 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.01 pp | $139.8M | capital that could be lost first |
Total risk-based capital ratio 14.95% +4.95 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 | $347.7M | 347,749 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.33B | 2,326,608 | RCOAA223 |
| Recomputed ratio | 14.95% | numerator / denominator | |
| Filed ratio | 14.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.95 pp | $115.1M | capital that could be lost first |
Tier 1 leverage ratio 12.12% +7.12 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 | $325.9M | 325,893 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.69B | 2,689,429 | RCOAA224 |
| Recomputed ratio | 12.12% | numerator / denominator | |
| Filed ratio | 12.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.12 pp | $191.4M | 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 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | RCOAP742 |
| Retained earnings | 306,180 | 298,805 | 292,966 | 286,162 | 280,532 | 273,685 | RCOAKW00 |
| Accumulated other comprehensive income | (20,072) | (20,171) | (20,009) | (21,753) | (24,824) | (26,899) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 306,108 | 298,634 | 292,957 | 284,409 | 275,708 | 266,786 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,785 | 19,884 | 19,722 | 21,466 | 24,537 | 26,611 | P859 - P840 |
| Common equity Tier 1 capital | 325,893 | 318,518 | 312,679 | 305,875 | 300,245 | 293,397 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 325,893 | 318,518 | 312,679 | 305,875 | 300,245 | 293,397 | RCOA8274 |
| Tier 2 capital | 21,856 | 22,041 | 21,037 | 21,486 | 20,714 | 20,630 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,856 | 22,041 | 21,037 | 21,486 | 20,714 | 20,630 | RCOA5310 |
| Total capital | 347,749 | 340,559 | 333,716 | 327,361 | 320,959 | 314,027 | RCOA3792 |
| Total risk-weighted assets | 2,326,608 | 2,267,066 | 2,226,988 | 2,283,522 | 2,267,733 | 2,103,625 | RCOAA223 |
| Average total assets for the leverage ratio | 2,689,429 | 2,696,064 | 2,715,581 | 2,636,924 | 2,628,032 | 2,593,941 | 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 | $96.4M | $1.4M | 1.44% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $266.9M | $56.5M | 21.15% | 2.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $594.6M | $301.9M | 50.77% | 12.98% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $72.5M | $108.7M | 150.00% | 4.67% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.0M | $6.0M | 150.00% | 0.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.58B | $1.58B | 100.00% | 67.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $97.7M | $112.7M | 115.43% | 4.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $148.8M | $148.8M | 100.00% | 6.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.9M | $1.0M | 52.37% | 0.04% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $7.9M | NA | 0.34% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.32B | does not tie to item 31 ($2.33B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.33B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.33B | 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 | 14.01% | 14.01% | 14.95% | 12.12% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.05% | 14.05% | 15.02% | 11.81% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.04% | 14.04% | 14.99% | 11.51% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.39% | 13.39% | 14.34% | 11.60% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.24% | 13.24% | 14.15% | 11.42% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.95% | 13.95% | 14.93% | 11.31% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.18% | 13.18% | 14.11% | 10.97% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.88% | 12.88% | 13.82% | 10.79% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.74% | 12.74% | 13.72% | 10.90% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.26% | 13.26% | 14.32% | 11.07% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.36% | 13.36% | 14.43% | 10.85% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.13% | 13.13% | 14.29% | 10.97% | 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 |
|---|---|---|---|---|---|---|
| Machias Savings Bank (this bank) | Risk-based | 14.01% | 14.01% | 14.95% | 12.12% | |
| Interaudi Bank | $2.68B | Risk-based | 18.12% | 18.12% | 18.85% | 10.02% |
| INB, N.A. | $2.68B | Risk-based | 12.19% | 12.19% | 13.28% | 9.44% |
| Avidbank | $2.65B | Risk-based | 11.83% | 11.83% | 12.77% | 11.99% |
| Beverly Bank & Trust Company, N.A. | $2.69B | Risk-based | 11.43% | 11.43% | 12.10% | 9.91% |
| FCB Banks | $2.64B | Risk-based | 12.08% | 12.08% | 13.27% | 8.45% |
| CalPrivate Bank | $2.71B | Risk-based | 13.61% | 13.61% | 14.86% | 11.52% |
| Planters Bank & Trust Company | $2.71B | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% |
| One Community Bank | $2.63B | CBLR | NA | NA | NA | 12.78% |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Peer 25th percentile | 11.73% | 11.73% | 12.60% | 9.44% | ||
| Peer median | 12.13% | 12.13% | 13.27% | 10.02% | ||
| Peer 75th percentile | 14.03% | 14.03% | 15.20% | 11.52% | ||
| This bank's percentile | 75 | 75 | 75 | 89 |
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/137205/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.