Northeast Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.17% (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: 5.17% (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 12.31% +5.81 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 | $83.9M | 83,941 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $681.9M | 681,936 | RCOAA223 |
| Recomputed ratio | 12.31% | numerator / denominator | |
| Filed ratio | 12.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.81 pp | $39.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.31% +4.31 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 | $83.9M | 83,941 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $681.9M | 681,936 | RCOAA223 |
| Recomputed ratio | 12.31% | numerator / denominator | |
| Filed ratio | 12.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.31 pp | $29.4M | capital that could be lost first |
Total risk-based capital ratio 13.17% +3.17 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 | $89.8M | 89,804 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $681.9M | 681,936 | RCOAA223 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.17 pp | $21.6M | capital that could be lost first |
Tier 1 leverage ratio 10.13% +5.13 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 | $83.9M | 83,941 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $828.5M | 828,463 | RCOAA224 |
| Recomputed ratio | 10.13% | numerator / denominator | |
| Filed ratio | 10.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.13 pp | $42.5M | 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 | 80,000 | 80,000 | 75,000 | 75,000 | 75,000 | 75,000 | RCOAP742 |
| Retained earnings | 3,941 | 2,314 | 7,632 | 6,564 | 4,652 | 3,376 | RCOAKW00 |
| Accumulated other comprehensive income | (13,959) | (15,297) | (13,182) | (15,088) | (19,680) | (20,438) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,982 | 67,017 | 69,450 | 66,476 | 59,972 | 57,938 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,959 | 15,297 | 13,182 | 15,088 | 19,680 | 20,438 | P859 - P840 |
| Common equity Tier 1 capital | 83,941 | 82,314 | 82,632 | 81,564 | 79,652 | 78,376 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 83,941 | 82,314 | 82,632 | 81,564 | 79,652 | 78,376 | RCOA8274 |
| Tier 2 capital | 5,863 | 5,617 | 5,595 | 6,529 | 5,604 | 5,104 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,863 | 5,617 | 5,595 | 6,529 | 5,604 | 5,104 | RCOA5310 |
| Total capital | 89,804 | 87,931 | 88,227 | 88,093 | 85,256 | 83,480 | RCOA3792 |
| Total risk-weighted assets | 681,936 | 687,274 | 694,251 | 686,429 | 671,590 | 632,179 | RCOAA223 |
| Average total assets for the leverage ratio | 828,463 | 834,982 | 823,616 | 856,730 | 836,070 | 815,130 | 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 | $24.1M | $2.1M | 8.82% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $224.9M | $98.3M | 43.72% | 14.42% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $85.5M | $46.9M | 54.93% | 6.88% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.0M | $12.0M | 150.00% | 1.76% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $945K | $1.4M | 150.00% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $502.3M | $486.5M | 96.85% | 71.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.6M | $9.6M | 90.35% | 1.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.7M | $22.7M | 100.00% | 3.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.4M | NA | 0.35% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $679.5M | does not tie to item 31 ($681.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $681.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $681.9M | 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 | 12.31% | 12.31% | 13.17% | 10.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.98% | 11.98% | 12.79% | 9.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.90% | 11.90% | 12.71% | 10.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.88% | 11.88% | 12.83% | 9.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.86% | 11.86% | 12.69% | 9.53% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.40% | 12.40% | 13.21% | 9.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.81% | 12.81% | 13.64% | 10.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.15% | 13.15% | 14.02% | 9.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.02% | 13.02% | 13.90% | 9.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.93% | 12.93% | 13.83% | 9.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.67% | 12.67% | 13.53% | 9.80% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.11% | 13.11% | 14.01% | 9.83% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Northeast Bank (this bank) | Risk-based | 12.31% | 12.31% | 13.17% | 10.13% | |
| Freedom Bank | $838.3M | Risk-based | 11.95% | 11.95% | 12.62% | 9.78% |
| First State Bank of Middlebury | $836.2M | Risk-based | 16.45% | 16.45% | 17.70% | 13.37% |
| Hebron Savings Bank | $838.8M | Risk-based | 16.05% | 16.05% | 17.30% | 13.35% |
| Hana Bank USA, N.A. | $835.2M | Risk-based | 42.21% | 42.21% | 43.06% | 25.41% |
| DMB Community Bank | $835.0M | Risk-based | 16.15% | 16.15% | 17.40% | 10.98% |
| Prairie State Bank & Trust | $840.1M | CBLR | NA | NA | NA | 12.39% |
| First Utah Bank | $840.3M | CBLR | NA | NA | NA | 10.22% |
| First Resource Bank | $840.9M | Risk-based | 10.94% | 10.94% | 11.83% | 8.62% |
| West Shore Bank | $833.6M | Risk-based | 11.68% | 11.68% | 12.62% | 9.85% |
| Bank of Sun Prairie | $841.2M | Risk-based | 13.27% | 13.27% | 14.52% | 9.99% |
| Peer 25th percentile | 11.88% | 11.88% | 12.62% | 9.88% | ||
| Peer median | 14.66% | 14.66% | 15.91% | 10.60% | ||
| Peer 75th percentile | 16.22% | 16.22% | 17.48% | 13.11% | ||
| This bank's percentile | 38 | 38 | 38 | 40 |
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/689357/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.