Milton Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 24.60% (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: 24.60% (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 31.35% +24.85 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 | $15.3M | 15,347 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.0M | 48,954 | RCOAA223 |
| Recomputed ratio | 31.35% | numerator / denominator | |
| Filed ratio | 31.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +24.85 pp | $12.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.35% +23.35 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 | $15.3M | 15,347 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.0M | 48,954 | RCOAA223 |
| Recomputed ratio | 31.35% | numerator / denominator | |
| Filed ratio | 31.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.35 pp | $11.4M | capital that could be lost first |
Total risk-based capital ratio 32.60% +22.60 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 | $16.0M | 15,960 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.0M | 48,954 | RCOAA223 |
| Recomputed ratio | 32.60% | numerator / denominator | |
| Filed ratio | 32.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +22.60 pp | $11.1M | capital that could be lost first |
Tier 1 leverage ratio 16.89% +11.89 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 | $15.3M | 15,347 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $90.9M | 90,859 | RCOAA224 |
| Recomputed ratio | 16.89% | numerator / denominator | |
| Filed ratio | 16.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.89 pp | $10.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 15,347 | 15,264 | 15,237 | 15,254 | 15,278 | 15,350 | RCOAKW00 |
| Accumulated other comprehensive income | (2,226) | (2,382) | (2,223) | (2,370) | (2,929) | (2,891) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,121 | 12,882 | 13,014 | 12,884 | 12,349 | 12,459 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,226 | 2,382 | 2,223 | 2,370 | 2,929 | 2,891 | P859 - P840 |
| Common equity Tier 1 capital | 15,347 | 15,264 | 15,237 | 15,254 | 15,278 | 15,350 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,347 | 15,264 | 15,237 | 15,254 | 15,278 | 15,350 | RCOA8274 |
| Tier 2 capital | 613 | 598 | 574 | 550 | 521 | 498 | RCOA5311 |
| Allowance includable in Tier 2 capital | 613 | 598 | 574 | 550 | 521 | 498 | RCOA5310 |
| Total capital | 15,960 | 15,862 | 15,811 | 15,804 | 15,799 | 15,848 | RCOA3792 |
| Total risk-weighted assets | 48,954 | 47,759 | 45,833 | 43,909 | 41,628 | 39,813 | RCOAA223 |
| Average total assets for the leverage ratio | 90,859 | 89,299 | 85,903 | 84,255 | 82,353 | 80,118 | 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 | $2.3M | $301K | 13.25% | 0.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.9M | $4.9M | 19.75% | 10.03% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.8M | $369K | 20.00% | 0.75% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $43.8M | $21.9M | 50.00% | 44.64% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $40K | $40K | 100.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $18.8M | $18.8M | 100.00% | 38.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.4M | $2.4M | 100.00% | 4.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.0M | $260K | 25.35% | 0.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $49.1M | ties to item 31 ($49.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $49.1M | RCONB704 |
| Less: excess allowance for credit losses | $104K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $49.0M | 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 | 31.35% | 31.35% | 32.60% | 16.89% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 31.96% | 31.96% | 33.21% | 17.09% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 33.24% | 33.24% | 34.50% | 17.74% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 34.74% | 34.74% | 35.99% | 18.10% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 36.70% | 36.70% | 37.95% | 18.55% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 38.56% | 38.56% | 39.81% | 19.16% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 42.68% | 42.68% | 43.93% | 20.38% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 39.50% | 39.50% | 40.73% | 20.98% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 48.02% | 48.02% | 49.26% | 21.27% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 50.62% | 50.62% | 51.87% | 21.74% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 51.42% | 51.42% | 52.67% | 22.79% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 52.31% | 52.31% | 53.56% | 22.30% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Milton Savings Bank (this bank) | Risk-based | 31.35% | 31.35% | 32.60% | 16.89% | |
| Bank of Lake Village | $90.6M | Risk-based | 21.01% | 21.01% | 22.30% | 16.10% |
| Menard Bank | $90.7M | CBLR | NA | NA | NA | 12.72% |
| Rockland Savings Bank, FSB | $90.8M | Risk-based | 14.54% | 14.54% | 15.60% | 9.67% |
| County Savings Bank | $90.4M | Risk-based | 19.43% | 19.43% | 20.55% | 8.08% |
| Stock Exchange Bank | $90.3M | Risk-based | 14.06% | 14.06% | 15.31% | 9.01% |
| The First National Bank of Hooker | $91.2M | CBLR | NA | NA | NA | 16.33% |
| First Bank and Trust Company | $91.2M | Risk-based | 20.55% | 20.55% | 21.80% | 10.55% |
| Nova Bank | $91.2M | CBLR | NA | NA | NA | 28.11% |
| Belt Valley Bank | $89.9M | CBLR | NA | NA | NA | 14.83% |
| Peer 25th percentile | 14.54% | 14.54% | 15.60% | 9.67% | ||
| Peer median | 19.43% | 19.43% | 20.55% | 12.72% | ||
| Peer 75th percentile | 20.55% | 20.55% | 21.80% | 16.10% | ||
| This bank's percentile | 100 | 100 | 100 | 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/123075/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.