Pathward, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.31% (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: 5.31% (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 12.05% +5.55 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 | $717.4M | 717,387 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.96B | 5,955,182 | RCOAA223 |
| Recomputed ratio | 12.05% | numerator / denominator | |
| Filed ratio | 12.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.55 pp | $330.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.05% +4.05 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 | $717.5M | 717,502 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.96B | 5,955,182 | RCOAA223 |
| Recomputed ratio | 12.05% | numerator / denominator | |
| Filed ratio | 12.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.05 pp | $241.1M | capital that could be lost first |
Total risk-based capital ratio 13.31% +3.31 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 | $792.4M | 792,402 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.96B | 5,955,182 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.31 pp | $196.9M | capital that could be lost first |
Tier 1 leverage ratio 9.91% +4.91 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 | $717.5M | 717,502 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $7.24B | 7,242,051 | RCOAA224 |
| Recomputed ratio | 9.91% | numerator / denominator | |
| Filed ratio | 9.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.91 pp | $355.4M | 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 | 652,544 | 655,785 | 655,785 | 655,785 | 655,785 | 655,785 | RCOAP742 |
| Retained earnings | 372,726 | 368,859 | 370,965 | 377,403 | 353,245 | 356,665 | RCOAKW00 |
| Accumulated other comprehensive income | (142,706) | (141,086) | (134,996) | (145,461) | (159,709) | (166,311) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 882,564 | 883,558 | 891,754 | 887,727 | 849,321 | 846,139 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (165,177) | (164,522) | (174,921) | (165,779) | (146,570) | (144,810) | P859 - P840 |
| Common equity Tier 1 capital | 717,387 | 719,036 | 716,833 | 721,948 | 702,751 | 701,329 | RCOAP859 |
| Additional Tier 1 capital | 115 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 717,502 | 719,036 | 716,833 | 721,948 | 702,751 | 701,329 | RCOA8274 |
| Tier 2 capital | 74,900 | 68,286 | 59,687 | 52,456 | 65,923 | 62,017 | RCOA5311 |
| Allowance includable in Tier 2 capital | 74,900 | 68,286 | 59,687 | 52,456 | 65,923 | 62,017 | RCOA5310 |
| Total capital | 792,402 | 787,322 | 776,520 | 774,404 | 768,674 | 763,346 | RCOA3792 |
| Total risk-weighted assets | 5,955,182 | 5,431,730 | 5,655,626 | 5,458,779 | 5,234,660 | 4,921,450 | RCOAA223 |
| Average total assets for the leverage ratio | 7,242,051 | 8,126,608 | 7,284,368 | 7,219,673 | 7,025,963 | 8,241,840 | 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 | $149.4M | $9.9M | 6.60% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.44B | $203.3M | 14.13% | 3.39% | RC-R Part II, item 2.a, 2.b |
| Loans: past due and nonaccrual | $275.1M | $287.8M | 104.64% | 4.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.93B | $4.74B | 96.01% | 79.05% | RC-R Part II, item 4.d, 5.d |
| All other assets | $492.9M | $461.6M | 93.66% | 7.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $289.0M | $289.0M | 100.00% | 4.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.7M | NA | 0.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.99B | ties to item 31 ($5.99B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.99B | RCONB704 |
| Less: excess allowance for credit losses | $36.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.96B | 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 | 12.05% | 12.05% | 13.31% | 9.91% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.24% | 13.24% | 14.49% | 8.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.67% | 12.67% | 13.73% | 9.84% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.23% | 13.23% | 14.19% | 10.00% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.43% | 13.43% | 14.68% | 10.00% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.25% | 14.25% | 15.51% | 8.51% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.78% | 12.78% | 14.03% | 9.16% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.12% | 13.12% | 13.97% | 9.44% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.02% | 13.02% | 14.27% | 9.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.83% | 12.83% | 14.09% | 7.92% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.49% | 11.49% | 12.75% | 7.80% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.81% | 11.81% | 12.76% | 8.32% | 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 |
|---|---|---|---|---|---|---|
| Pathward, N.A. (this bank) | Risk-based | 12.05% | 12.05% | 13.31% | 9.91% | |
| Comenity Bank | $7.37B | Risk-based | 15.53% | 15.53% | 16.90% | 13.38% |
| Lake City Bank | $7.24B | Risk-based | 14.13% | 14.13% | 15.27% | 11.89% |
| TBK Bank, SSB | $7.40B | Risk-based | 11.36% | 11.36% | 11.97% | 9.91% |
| Needham Bank | $7.42B | Risk-based | 11.50% | 11.50% | 12.31% | 10.89% |
| The Farmers National Bank of Canfield | $7.16B | Risk-based | 12.64% | 12.64% | 13.69% | 9.55% |
| Central Pacific Bank | $7.50B | Risk-based | 13.44% | 13.44% | 14.68% | 9.60% |
| 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% |
| Johnson Bank | $7.07B | Risk-based | 15.62% | 15.62% | 16.87% | 12.33% |
| Peer 25th percentile | 11.47% | 11.47% | 12.23% | 9.60% | ||
| Peer median | 13.04% | 13.04% | 14.18% | 10.89% | ||
| Peer 75th percentile | 14.48% | 14.48% | 15.67% | 12.33% | ||
| This bank's percentile | 38 | 38 | 38 | 33 |
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/435077/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.