Presidential Bank, FSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.75% (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: 6.75% (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 13.50% +7.00 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 | $95.7M | 95,689 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $709.0M | 709,024 | RCOAA223 |
| Recomputed ratio | 13.50% | numerator / denominator | |
| Filed ratio | 13.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.00 pp | $49.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.50% +5.50 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 | $95.7M | 95,689 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $709.0M | 709,024 | RCOAA223 |
| Recomputed ratio | 13.50% | numerator / denominator | |
| Filed ratio | 13.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.50 pp | $39.0M | capital that could be lost first |
Total risk-based capital ratio 14.75% +4.75 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 | $104.6M | 104,555 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $709.0M | 709,024 | RCOAA223 |
| Recomputed ratio | 14.75% | numerator / denominator | |
| Filed ratio | 14.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.75 pp | $33.7M | capital that could be lost first |
Tier 1 leverage ratio 9.63% +4.63 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 | $95.7M | 95,689 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $993.3M | 993,260 | RCOAA224 |
| Recomputed ratio | 9.63% | numerator / denominator | |
| Filed ratio | 9.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.63 pp | $46.0M | 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 | 6,810 | 6,810 | 6,810 | 6,810 | 6,810 | 6,810 | RCOAP742 |
| Retained earnings | 89,013 | 86,932 | 86,833 | 86,304 | 85,928 | 83,565 | RCOAKW00 |
| Accumulated other comprehensive income | (2,763) | (2,712) | (2,628) | (2,838) | (3,095) | (3,110) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 93,060 | 91,030 | 91,015 | 90,276 | 89,643 | 87,265 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,629 | 2,433 | 2,254 | 2,276 | 2,358 | 2,005 | P859 - P840 |
| Common equity Tier 1 capital | 95,689 | 93,463 | 93,269 | 92,552 | 92,001 | 89,270 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 95,689 | 93,463 | 93,269 | 92,552 | 92,001 | 89,270 | RCOA8274 |
| Tier 2 capital | 8,866 | 9,079 | 8,553 | 8,558 | 8,433 | 8,821 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,866 | 9,079 | 8,553 | 8,558 | 8,433 | 8,821 | RCOA5310 |
| Total capital | 104,555 | 102,542 | 101,822 | 101,110 | 100,434 | 98,091 | RCOA3792 |
| Total risk-weighted assets | 709,024 | 726,116 | 719,637 | 733,000 | 745,488 | 712,372 | RCOAA223 |
| Average total assets for the leverage ratio | 993,260 | 1,024,774 | 1,050,259 | 1,024,295 | 971,774 | 931,476 | 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 | $139.9M | $395K | 0.28% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $57.5M | $15.7M | 27.35% | 2.22% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $372.1M | $219.7M | 59.03% | 30.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.7M | $16.0M | 150.00% | 2.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $400.6M | $376.1M | 93.89% | 53.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.9M | $36.2M | 98.20% | 5.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $39.7M | $39.1M | 98.53% | 5.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.1M | NA | 0.86% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $703.2M | ties to item 31 ($703.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $709.3M | RCONB704 |
| Less: excess allowance for credit losses | $289K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $709.0M | 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 | 13.50% | 13.50% | 14.75% | 9.63% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.87% | 12.87% | 14.12% | 9.12% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.96% | 12.96% | 14.15% | 8.88% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.63% | 12.63% | 13.79% | 9.04% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.34% | 12.34% | 13.47% | 9.47% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.53% | 12.53% | 13.77% | 9.58% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.46% | 12.46% | 13.66% | 9.38% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.95% | 11.95% | 13.14% | 9.13% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.43% | 11.43% | 12.68% | 9.13% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.47% | 11.47% | 12.72% | 9.10% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.05% | 12.05% | 13.30% | 10.02% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.77% | 12.77% | 14.03% | 10.43% | 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 |
|---|---|---|---|---|---|---|
| Presidential Bank, FSB (this bank) | Risk-based | 13.50% | 13.50% | 14.75% | 9.63% | |
| First Metro Bank | $1.01B | CBLR | NA | NA | NA | 12.98% |
| The Port Washington State Bank | $1.01B | Risk-based | 11.93% | 11.93% | 12.84% | 8.97% |
| Story Bank dba Story Financial Partners | $1.01B | Risk-based | 12.23% | 12.23% | 13.24% | 10.81% |
| Pioneer Bank & Trust | $1.01B | Risk-based | 18.59% | 18.59% | 19.60% | 11.61% |
| Cornerstone National Bank & Trust Company | $1.01B | Risk-based | 11.97% | 11.97% | 13.10% | 10.36% |
| Maplemark Bank | $1.01B | Risk-based | 14.14% | 14.14% | 15.39% | 11.63% |
| Adams Community Bank | $1.01B | Risk-based | 16.33% | 16.33% | 17.16% | 10.34% |
| River Bank | $1.02B | Risk-based | 14.39% | 14.39% | 15.64% | 12.02% |
| Adirondack Bank | $1.01B | Risk-based | 11.76% | 11.76% | 12.54% | 7.25% |
| Peer 25th percentile | 11.96% | 11.96% | 13.04% | 10.34% | ||
| Peer median | 13.18% | 13.18% | 14.31% | 10.81% | ||
| Peer 75th percentile | 14.87% | 14.87% | 16.02% | 11.63% | ||
| This bank's percentile | 50 | 50 | 50 | 22 |
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/538473/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.