Parkside Financial Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.25% (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: 6.25% (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 12.99% +6.49 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 | $139.3M | 139,318 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,072,529 | RCOAA223 |
| Recomputed ratio | 12.99% | numerator / denominator | |
| Filed ratio | 12.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.49 pp | $69.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.99% +4.99 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 | $139.3M | 139,318 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,072,529 | RCOAA223 |
| Recomputed ratio | 12.99% | numerator / denominator | |
| Filed ratio | 12.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.99 pp | $53.5M | capital that could be lost first |
Total risk-based capital ratio 14.25% +4.25 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 | $152.8M | 152,786 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,072,529 | RCOAA223 |
| Recomputed ratio | 14.25% | numerator / denominator | |
| Filed ratio | 14.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.25 pp | $45.5M | capital that could be lost first |
Tier 1 leverage ratio 12.98% +7.98 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 | $139.3M | 139,318 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.07B | 1,073,708 | RCOAA224 |
| Recomputed ratio | 12.98% | numerator / denominator | |
| Filed ratio | 12.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.98 pp | $85.6M | 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 | 49,918 | 49,742 | 49,568 | 49,395 | 49,221 | 49,049 | RCOAP742 |
| Retained earnings | 89,400 | 85,766 | 81,957 | 78,010 | 74,783 | 72,403 | RCOAKW00 |
| Accumulated other comprehensive income | (3,203) | (2,754) | (2,498) | (2,928) | (3,913) | (4,958) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 136,115 | 132,754 | 129,027 | 124,477 | 120,091 | 116,494 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,203 | 2,754 | 2,498 | 2,927 | 3,914 | 4,958 | P859 - P840 |
| Common equity Tier 1 capital | 139,318 | 135,508 | 131,525 | 127,404 | 124,005 | 121,452 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 139,318 | 135,508 | 131,525 | 127,404 | 124,005 | 121,452 | RCOA8274 |
| Tier 2 capital | 13,468 | 12,960 | 12,957 | 12,325 | 12,388 | 11,889 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,468 | 12,960 | 12,957 | 12,325 | 12,388 | 11,889 | RCOA5310 |
| Total capital | 152,786 | 148,468 | 144,482 | 139,729 | 136,393 | 133,341 | RCOA3792 |
| Total risk-weighted assets | 1,072,529 | 1,032,159 | 1,032,503 | 981,906 | 987,380 | 947,870 | RCOAA223 |
| Average total assets for the leverage ratio | 1,073,708 | 1,041,581 | 1,083,724 | 1,060,946 | 1,076,092 | 1,052,735 | 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 | $62.7M | $897K | 1.43% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $68.0M | $21.8M | 32.06% | 2.02% | RC-R Part II, item 2.a, 2.b |
| Loans: all other | $907.5M | $888.8M | 97.95% | 82.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $63.2M | $62.4M | 98.64% | 5.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $103.2M | $103.2M | 100.00% | 9.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $691K | $346K | 50.00% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $500 | 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 | $1.08B | ties to item 31 ($1.08B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.08B | RCONB704 |
| Less: excess allowance for credit losses | $4.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.07B | 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 | 12.99% | 12.99% | 14.25% | 12.98% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.13% | 13.13% | 14.38% | 13.01% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.74% | 12.74% | 13.99% | 12.14% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.98% | 12.98% | 14.23% | 12.01% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.56% | 12.56% | 13.81% | 11.52% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.81% | 12.81% | 14.07% | 11.54% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.47% | 12.47% | 13.72% | 10.51% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.91% | 11.91% | 13.16% | 11.22% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.71% | 11.71% | 12.97% | 11.28% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.00% | 11.00% | 12.25% | 10.07% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.92% | 10.92% | 12.17% | 9.79% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.79% | 10.79% | 12.04% | 9.98% | 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 |
|---|---|---|---|---|---|---|
| Parkside Financial Bank and Trust (this bank) | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% | |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| First Resource Bank | $1.08B | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% |
| Frontier Bank of Texas | $1.08B | CBLR | NA | NA | NA | 10.05% |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| Peer 25th percentile | 12.63% | 12.63% | 13.86% | 10.20% | ||
| Peer median | 17.42% | 17.42% | 18.44% | 11.61% | ||
| Peer 75th percentile | 18.67% | 18.67% | 19.63% | 14.09% | ||
| This bank's percentile | 38 | 38 | 38 | 70 |
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/3688043/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.