Needham Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.31% (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: 4.31% (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 11.50% +5.00 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 | $780.6M | 780,567 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.79B | 6,786,117 | RCOAA223 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.00 pp | $339.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.50% +3.50 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 | $780.6M | 780,567 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.79B | 6,786,117 | RCOAA223 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.50 pp | $237.7M | capital that could be lost first |
Total risk-based capital ratio 12.31% +2.31 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 | $835.7M | 835,700 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.79B | 6,786,117 | RCOAA223 |
| Recomputed ratio | 12.31% | numerator / denominator | |
| Filed ratio | 12.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.31 pp | $157.1M | capital that could be lost first |
Tier 1 leverage ratio 10.89% +5.89 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 | $780.6M | 780,567 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $7.17B | 7,170,861 | RCOAA224 |
| Recomputed ratio | 10.89% | numerator / denominator | |
| Filed ratio | 10.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.89 pp | $422.0M | 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 | 419,566 | 419,566 | 419,566 | 208,729 | 208,729 | 208,729 | RCOAP742 |
| Retained earnings | 399,024 | 377,146 | 362,757 | 445,811 | 431,128 | 417,196 | RCOAKW00 |
| Accumulated other comprehensive income | (7,962) | (5,633) | (3,136) | (3,122) | (6,142) | (6,465) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 810,628 | 791,079 | 779,187 | 651,418 | 633,715 | 619,460 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (30,061) | (33,174) | (36,306) | 2,426 | 5,420 | 5,716 | P859 - P840 |
| Common equity Tier 1 capital | 780,567 | 757,905 | 742,881 | 653,844 | 639,135 | 625,176 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 780,567 | 757,905 | 742,881 | 653,844 | 639,135 | 625,176 | RCOA8274 |
| Tier 2 capital | 55,133 | 54,333 | 48,417 | 45,738 | 44,932 | 41,752 | RCOA5311 |
| Allowance includable in Tier 2 capital | 55,133 | 54,333 | 48,417 | 45,738 | 44,932 | 41,752 | RCOA5310 |
| Total capital | 835,700 | 812,238 | 791,298 | 699,582 | 684,067 | 666,928 | RCOA3792 |
| Total risk-weighted assets | 6,786,117 | 6,627,873 | 6,394,861 | 5,020,198 | 4,851,462 | 4,834,945 | RCOAA223 |
| Average total assets for the leverage ratio | 7,170,861 | 6,866,556 | 6,817,118 | 5,192,118 | 5,070,136 | 5,012,691 | 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 | $381.6M | $8.7M | 2.28% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $278.1M | $86.1M | 30.94% | 1.27% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $335K | $67K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.43B | $800.8M | 55.97% | 11.80% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $362.6M | $543.9M | 150.00% | 8.02% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $16.8M | $25.2M | 150.00% | 0.37% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.64B | $4.62B | 99.46% | 68.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $324.5M | $297.2M | 91.58% | 4.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $400.6M | $400.6M | 100.00% | 5.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $12.4M | $5.8M | 46.38% | 0.09% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.4M | NA | 0.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $6.78B | ties to item 31 ($6.78B) |
|---|---|---|
| Risk-weighted assets before deductions | $6.79B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.79B | 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 | 11.50% | 11.50% | 12.31% | 10.89% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.44% | 11.44% | 12.25% | 11.04% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.62% | 11.62% | 12.37% | 10.90% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.02% | 13.02% | 13.94% | 12.59% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.17% | 13.17% | 14.10% | 12.61% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.93% | 12.93% | 13.79% | 12.47% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.20% | 13.20% | 14.11% | 12.51% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.00% | 13.00% | 13.89% | 12.63% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.92% | 13.92% | 14.93% | 13.19% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.87% | 13.87% | 14.82% | 13.50% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 13.62% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.13% | 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 |
|---|---|---|---|---|---|---|
| Needham Bank (this bank) | Risk-based | 11.50% | 11.50% | 12.31% | 10.89% | |
| TBK Bank, SSB | $7.40B | Risk-based | 11.36% | 11.36% | 11.97% | 9.91% |
| Comenity Bank | $7.37B | Risk-based | 15.53% | 15.53% | 16.90% | 13.38% |
| Central Pacific Bank | $7.50B | Risk-based | 13.44% | 13.44% | 14.68% | 9.60% |
| Pathward, N.A. | $7.31B | Risk-based | 12.05% | 12.05% | 13.31% | 9.91% |
| Northpointe Bank | $7.53B | Risk-based | 11.10% | 11.10% | 11.26% | 9.54% |
| Ridgewood Savings Bank | $7.55B | CBLR | NA | NA | NA | 13.27% |
| Lake City Bank | $7.24B | Risk-based | 14.13% | 14.13% | 15.27% | 11.89% |
| Bank of Colorado | $7.61B | Risk-based | 14.74% | 14.74% | 15.99% | 10.53% |
| Peer 25th percentile | 11.70% | 11.70% | 12.64% | 9.83% | ||
| Peer median | 13.44% | 13.44% | 14.68% | 10.22% | ||
| Peer 75th percentile | 14.43% | 14.43% | 15.63% | 12.23% | ||
| This bank's percentile | 29 | 29 | 29 | 62 |
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/339773/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.