Manasquan Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.94% (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: 3.94% (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 11.00% +4.50 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 | $338.9M | 338,930 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.08B | 3,081,801 | RCOAA223 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.50 pp | $138.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.00% +3.00 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 | $338.9M | 338,930 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.08B | 3,081,801 | RCOAA223 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.00 pp | $92.4M | capital that could be lost first |
Total risk-based capital ratio 11.94% +1.94 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 | $367.9M | 367,891 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.08B | 3,081,801 | RCOAA223 |
| Recomputed ratio | 11.94% | numerator / denominator | |
| Filed ratio | 11.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.94 pp | $59.7M | capital that could be lost first |
Tier 1 leverage ratio 9.69% +4.69 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 | $338.9M | 338,930 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.50B | 3,499,362 | RCOAA224 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.69 pp | $164.0M | 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 | 56,600 | 56,600 | 56,600 | 56,600 | 56,600 | 56,600 | RCOAP742 |
| Retained earnings | 282,627 | 274,272 | 263,655 | 256,653 | 248,722 | 241,723 | RCOAKW00 |
| Accumulated other comprehensive income | (4,658) | (4,926) | (5,262) | (6,504) | (8,302) | (8,754) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 334,569 | 325,946 | 314,993 | 306,749 | 297,020 | 289,569 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,361 | 4,579 | 4,866 | 5,959 | 7,807 | 8,209 | P859 - P840 |
| Common equity Tier 1 capital | 338,930 | 330,525 | 319,859 | 312,708 | 304,827 | 297,778 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 338,930 | 330,525 | 319,859 | 312,708 | 304,827 | 297,778 | RCOA8274 |
| Tier 2 capital | 28,961 | 27,991 | 26,140 | 25,718 | 25,836 | 27,746 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,961 | 27,991 | 26,140 | 25,718 | 25,836 | 27,746 | RCOA5310 |
| Total capital | 367,891 | 358,516 | 345,999 | 338,426 | 330,663 | 325,524 | RCOA3792 |
| Total risk-weighted assets | 3,081,801 | 2,969,336 | 2,944,964 | 2,858,181 | 2,849,879 | 2,820,309 | RCOAA223 |
| Average total assets for the leverage ratio | 3,499,362 | 3,423,968 | 3,427,549 | 3,362,056 | 3,217,783 | 3,137,873 | 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 | $299.6M | $40.3M | 13.47% | 1.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $196.5M | $68.5M | 34.86% | 2.22% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $882.5M | $478.3M | 54.20% | 15.52% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $19.1M | $27.9M | 145.86% | 0.90% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.09B | $2.03B | 96.76% | 65.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $127.8M | $121.8M | 95.35% | 3.95% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $5.7M | $70.7M | 1250.00% | 2.30% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $257.6M | $249.0M | 96.65% | 8.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | 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 | $3.08B | ties to item 31 ($3.08B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.08B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.08B | 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 | 11.00% | 11.00% | 11.94% | 9.69% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.13% | 11.13% | 12.07% | 9.65% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.86% | 10.86% | 11.75% | 9.33% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.94% | 10.94% | 11.84% | 9.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.70% | 10.70% | 11.60% | 9.47% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.56% | 10.56% | 11.54% | 9.49% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.67% | 10.67% | 11.68% | 9.40% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.77% | 10.77% | 11.74% | 9.43% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.74% | 11.74% | 12.77% | 9.41% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.97% | 11.97% | 12.98% | 9.42% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.11% | 12.11% | 13.16% | 9.33% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.10% | 12.10% | 13.19% | 9.53% | 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 |
|---|---|---|---|---|---|---|
| Manasquan Bank (this bank) | Risk-based | 11.00% | 11.00% | 11.94% | 9.69% | |
| Southeast Bank | $3.58B | Risk-based | 12.52% | 12.52% | 13.30% | 8.51% |
| Home Bank, N.A. | $3.60B | Risk-based | 14.41% | 14.41% | 15.61% | 12.11% |
| First Community Bank | $3.61B | Risk-based | 15.32% | 15.32% | 16.58% | 10.23% |
| Colony Bank | $3.61B | Risk-based | 13.55% | 13.55% | 14.42% | 9.97% |
| Village Bank & Trust, N.A. | $3.63B | Risk-based | 10.97% | 10.97% | 11.88% | 9.53% |
| First Community Bank | $3.63B | Risk-based | 10.61% | 10.61% | 11.59% | 9.04% |
| First Premier Bank | $3.64B | Risk-based | 19.95% | 19.95% | 21.18% | 13.67% |
| Old Plank Trail Community Bank, N.A. | $3.53B | Risk-based | 10.81% | 10.81% | 11.46% | 8.82% |
| Parkway Bank and Trust Company | $3.66B | Risk-based | 12.59% | 12.59% | 13.75% | 11.50% |
| Peer 25th percentile | 10.97% | 10.97% | 11.88% | 9.04% | ||
| Peer median | 12.59% | 12.59% | 13.75% | 9.97% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.61% | 11.50% | ||
| This bank's percentile | 33 | 33 | 33 | 44 |
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/459671/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.