Newburyport Five Cents Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.92% (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: 4.92% (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 11.67% +5.17 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 | $155.2M | 155,219 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,330,199 | RCOAA223 |
| Recomputed ratio | 11.67% | numerator / denominator | |
| Filed ratio | 11.67% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.17 pp | $68.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.67% +3.67 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 | $155.2M | 155,219 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,330,199 | RCOAA223 |
| Recomputed ratio | 11.67% | numerator / denominator | |
| Filed ratio | 11.67% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.67 pp | $48.8M | capital that could be lost first |
Total risk-based capital ratio 12.92% +2.92 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 | $171.9M | 171,860 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,330,199 | RCOAA223 |
| Recomputed ratio | 12.92% | numerator / denominator | |
| Filed ratio | 12.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.92 pp | $38.8M | capital that could be lost first |
Tier 1 leverage ratio 9.76% +4.76 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 | $155.2M | 155,219 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.59B | 1,589,724 | RCOAA224 |
| Recomputed ratio | 9.76% | numerator / denominator | |
| Filed ratio | 9.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.76 pp | $75.7M | 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 | 17,035 | 17,035 | 17,035 | 17,035 | 17,035 | 17,035 | RCOAP742 |
| Retained earnings | 138,184 | 135,474 | 134,843 | 136,630 | 138,079 | 137,436 | RCOAKW00 |
| Accumulated other comprehensive income | (12,486) | (12,916) | (12,741) | (14,475) | (16,181) | (16,645) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 142,733 | 139,593 | 139,137 | 139,190 | 138,933 | 137,826 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,486 | 12,916 | 12,741 | 14,475 | 16,181 | 16,645 | P859 - P840 |
| Common equity Tier 1 capital | 155,219 | 152,509 | 151,878 | 153,665 | 155,114 | 154,471 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 155,219 | 152,509 | 151,878 | 153,665 | 155,114 | 154,471 | RCOA8274 |
| Tier 2 capital | 16,641 | 16,425 | 16,619 | 17,134 | 17,006 | 16,893 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,641 | 16,425 | 16,619 | 17,134 | 17,006 | 16,893 | RCOA5310 |
| Total capital | 171,860 | 168,934 | 168,497 | 170,799 | 172,120 | 171,364 | RCOA3792 |
| Total risk-weighted assets | 1,330,199 | 1,312,757 | 1,327,637 | 1,365,432 | 1,358,457 | 1,349,209 | RCOAA223 |
| Average total assets for the leverage ratio | 1,589,724 | 1,597,811 | 1,615,044 | 1,627,139 | 1,616,039 | 1,635,671 | 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 | $19.6M | $2.6M | 13.35% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $199.2M | $54.0M | 27.13% | 4.06% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $482.2M | $241.1M | 50.00% | 18.11% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.2M | $10.9M | 150.00% | 0.82% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $21.2M | $31.9M | 150.00% | 2.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $797.8M | $791.5M | 99.20% | 59.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $75.7M | $74.2M | 98.04% | 5.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $115.7M | $114.9M | 99.32% | 8.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $13.2M | $8.7M | 66.14% | 0.66% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.5M | NA | 0.11% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.33B | ties to item 31 ($1.33B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.33B | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.33B | 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 | 11.67% | 11.67% | 12.92% | 9.76% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.62% | 11.62% | 12.87% | 9.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.44% | 11.44% | 12.69% | 9.40% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.25% | 11.25% | 12.51% | 9.44% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.42% | 11.42% | 12.67% | 9.60% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.45% | 11.45% | 12.70% | 9.44% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.29% | 11.29% | 12.55% | 9.27% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.19% | 11.19% | 12.45% | 9.36% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.48% | 11.48% | 12.54% | 9.65% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.38% | 11.38% | 12.40% | 9.77% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.78% | 11.78% | 12.84% | 9.79% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.13% | 11.13% | 12.21% | 9.27% | 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 |
|---|---|---|---|---|---|---|
| Newburyport Five Cents Savings Bank (this bank) | Risk-based | 11.67% | 11.67% | 12.92% | 9.76% | |
| First Keystone Community Bank | $1.57B | Risk-based | 15.34% | 15.34% | 16.23% | 9.69% |
| Exchange Bank | $1.58B | CBLR | NA | NA | NA | 11.39% |
| Northfield Savings Bank | $1.58B | CBLR | NA | NA | NA | 10.96% |
| Cortrust Bank N.A. | $1.56B | Risk-based | 13.27% | 13.27% | 14.30% | 9.92% |
| Sterling Bank | $1.56B | Risk-based | 16.81% | 16.81% | 18.06% | 11.14% |
| City First Bank, N.A. | $1.56B | CBLR | NA | NA | NA | 13.20% |
| Chambers Bank | $1.59B | Risk-based | 15.47% | 15.47% | 16.57% | 12.57% |
| First State Bank | $1.56B | Risk-based | 14.42% | 14.42% | 15.68% | 10.93% |
| Vinton County National Bank | $1.59B | CBLR | NA | NA | NA | 10.49% |
| Providence Bank & Trust | $1.56B | CBLR | NA | NA | NA | 11.50% |
| Peer 25th percentile | 14.42% | 14.42% | 15.68% | 10.60% | ||
| Peer median | 15.34% | 15.34% | 16.23% | 11.05% | ||
| Peer 75th percentile | 15.47% | 15.47% | 16.57% | 11.47% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/67209/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.