Main Street Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.31% (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: 10.31% (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 17.31% +10.81 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 | $202.4M | 202,393 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,169,283 | RCOAA223 |
| Recomputed ratio | 17.31% | numerator / denominator | |
| Filed ratio | 17.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.81 pp | $126.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.31% +9.31 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 | $202.4M | 202,393 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,169,283 | RCOAA223 |
| Recomputed ratio | 17.31% | numerator / denominator | |
| Filed ratio | 17.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.31 pp | $108.9M | capital that could be lost first |
Total risk-based capital ratio 18.31% +8.31 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 | $214.1M | 214,080 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,169,283 | RCOAA223 |
| Recomputed ratio | 18.31% | numerator / denominator | |
| Filed ratio | 18.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.31 pp | $97.2M | capital that could be lost first |
Tier 1 leverage ratio 12.04% +7.04 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 | $202.4M | 202,393 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.68B | 1,681,661 | RCOAA224 |
| Recomputed ratio | 12.04% | numerator / denominator | |
| Filed ratio | 12.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.04 pp | $118.3M | 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 | 10 | RCOAP742 |
| Retained earnings | 203,036 | 200,037 | 197,866 | 196,030 | 184,730 | 181,703 | RCOAKW00 |
| Accumulated other comprehensive income | (19,319) | (20,034) | (20,161) | (21,742) | (24,755) | (24,478) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 183,717 | 180,003 | 177,705 | 174,288 | 159,975 | 157,235 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 18,676 | 19,176 | 19,089 | 20,370 | 23,101 | 22,541 | P859 - P840 |
| Common equity Tier 1 capital | 202,393 | 199,179 | 196,794 | 194,658 | 183,076 | 179,776 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 202,393 | 199,179 | 196,794 | 194,658 | 183,076 | 179,776 | RCOA8274 |
| Tier 2 capital | 11,687 | 12,206 | 12,459 | 10,899 | 11,832 | 12,354 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,687 | 12,206 | 12,459 | 10,899 | 11,832 | 12,354 | RCOA5310 |
| Total capital | 214,080 | 211,385 | 209,253 | 205,557 | 194,908 | 192,130 | RCOA3792 |
| Total risk-weighted assets | 1,169,283 | 1,206,260 | 1,210,490 | 1,229,230 | 1,235,086 | 1,195,066 | RCOAA223 |
| Average total assets for the leverage ratio | 1,681,661 | 1,651,283 | 1,667,592 | 1,701,898 | 1,654,366 | 1,691,637 | 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 | $33.6M | $452K | 1.34% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $343.5M | $90.0M | 26.20% | 7.70% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $398K | $80K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $698.3M | $388.9M | 55.69% | 33.26% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $150K | $225K | 150.00% | 0.02% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $15.8M | $15.8M | 100.00% | 1.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $540.7M | $540.1M | 99.90% | 46.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $69.9M | $67.1M | 96.07% | 5.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $64.7M | $65.3M | 100.90% | 5.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.2M | $1.1M | 26.95% | 0.10% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $115K | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.17B | ties to item 31 ($1.17B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.17B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.17B | 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 | 17.31% | 17.31% | 18.31% | 12.04% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.51% | 16.51% | 17.52% | 12.06% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.26% | 16.26% | 17.29% | 11.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.84% | 15.84% | 16.72% | 11.44% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.82% | 14.82% | 15.78% | 11.07% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.04% | 15.04% | 16.08% | 10.63% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.37% | 14.37% | 15.48% | 10.61% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.27% | 14.27% | 15.48% | 10.48% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.49% | 13.49% | 14.71% | 10.10% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 9.70% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 9.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.97% | 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 |
|---|---|---|---|---|---|---|
| Main Street Bank (this bank) | Risk-based | 17.31% | 17.31% | 18.31% | 12.04% | |
| East Cambridge Savings Bank | $1.66B | Risk-based | 13.68% | 13.68% | 14.39% | 9.69% |
| One Bank of Tennessee | $1.67B | Risk-based | 14.85% | 14.85% | 15.59% | 9.09% |
| Journey Bank | $1.67B | Risk-based | 16.74% | 16.74% | 17.73% | 10.22% |
| Everett Co-Operative Bank | $1.67B | Risk-based | 13.94% | 13.94% | 14.90% | 9.81% |
| Community Bank | $1.66B | Risk-based | 14.22% | 14.22% | 15.18% | 9.94% |
| Cape & Coast Bank | $1.68B | CBLR | NA | NA | NA | 9.70% |
| Horicon Bank | $1.65B | Risk-based | 10.81% | 10.81% | 12.06% | 9.72% |
| Southern Michigan Bank & Trust | $1.68B | CBLR | NA | NA | NA | 9.04% |
| Benchmark Bank | $1.65B | Risk-based | 11.89% | 11.89% | 13.11% | 8.47% |
| Peer 25th percentile | 12.79% | 12.79% | 13.75% | 9.09% | ||
| Peer median | 13.94% | 13.94% | 14.90% | 9.70% | ||
| Peer 75th percentile | 14.54% | 14.54% | 15.38% | 9.81% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/818401/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.