Queenstown Bank of Maryland: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.67% (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: 11.67% (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 18.42% +11.92 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 | $85.9M | 85,898 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $466.4M | 466,352 | RCOAA223 |
| Recomputed ratio | 18.42% | numerator / denominator | |
| Filed ratio | 18.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.92 pp | $55.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.42% +10.42 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 | $85.9M | 85,898 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $466.4M | 466,352 | RCOAA223 |
| Recomputed ratio | 18.42% | numerator / denominator | |
| Filed ratio | 18.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.42 pp | $48.6M | capital that could be lost first |
Total risk-based capital ratio 19.67% +9.67 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 | $91.7M | 91,738 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $466.4M | 466,352 | RCOAA223 |
| Recomputed ratio | 19.67% | numerator / denominator | |
| Filed ratio | 19.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.67 pp | $45.1M | capital that could be lost first |
Tier 1 leverage ratio 11.60% +6.60 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 | $85.9M | 85,898 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $740.4M | 740,386 | RCOAA224 |
| Recomputed ratio | 11.60% | numerator / denominator | |
| Filed ratio | 11.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.60 pp | $48.9M | 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 | 7,113 | 7,113 | 7,113 | 7,113 | 7,113 | 7,113 | RCOAP742 |
| Retained earnings | 78,785 | 78,330 | 76,869 | 77,809 | 76,319 | 75,901 | RCOAKW00 |
| Accumulated other comprehensive income | (10,345) | (10,362) | (10,376) | (11,160) | (12,709) | (13,670) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,553 | 75,081 | 73,606 | 73,762 | 70,723 | 69,344 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,345 | 10,362 | 10,376 | 11,160 | 12,709 | 13,670 | P859 - P840 |
| Common equity Tier 1 capital | 85,898 | 85,443 | 83,982 | 84,922 | 83,432 | 83,014 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 85,898 | 85,443 | 83,982 | 84,922 | 83,432 | 83,014 | RCOA8274 |
| Tier 2 capital | 5,840 | 5,764 | 5,779 | 5,763 | 5,856 | 5,810 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,840 | 5,764 | 5,779 | 5,763 | 5,856 | 5,810 | RCOA5310 |
| Total capital | 91,738 | 91,207 | 89,761 | 90,685 | 89,288 | 88,824 | RCOA3792 |
| Total risk-weighted assets | 466,352 | 460,193 | 461,420 | 460,094 | 467,705 | 463,953 | RCOAA223 |
| Average total assets for the leverage ratio | 740,386 | 729,739 | 728,826 | 724,435 | 701,679 | 688,789 | 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 | $102.1M | $1.0M | 0.99% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $135.9M | $31.3M | 23.04% | 6.70% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $240.4M | $132.6M | 55.16% | 28.39% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $16.4M | $24.6M | 150.00% | 5.26% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $25K | $38K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $219.6M | $213.9M | 97.38% | 45.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.3M | $33.9M | 98.73% | 7.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $27.8M | $28.3M | 101.90% | 6.06% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 0.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $465.6M | ties to item 31 ($465.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $467.2M | RCONB704 |
| Less: excess allowance for credit losses | $818K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $466.4M | 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 | 18.42% | 18.42% | 19.67% | 11.60% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.57% | 18.57% | 19.82% | 11.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.20% | 18.20% | 19.45% | 11.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.46% | 18.46% | 19.71% | 11.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.84% | 17.84% | 19.09% | 11.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.89% | 17.89% | 19.14% | 12.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.78% | 17.78% | 19.03% | 11.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.62% | 17.62% | 18.87% | 11.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.11% | 17.11% | 18.37% | 11.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.89% | 16.89% | 18.14% | 11.20% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.60% | 16.60% | 17.85% | 11.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.98% | 16.98% | 18.23% | 11.48% | 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 |
|---|---|---|---|---|---|---|
| Queenstown Bank of Maryland (this bank) | Risk-based | 18.42% | 18.42% | 19.67% | 11.60% | |
| Grandview Bank | $729.3M | Risk-based | 19.00% | 19.00% | 20.26% | 12.35% |
| Dairy State Bank | $730.3M | CBLR | NA | NA | NA | 11.96% |
| The Malvern National Bank | $728.4M | Risk-based | 14.55% | 14.55% | 15.80% | 9.45% |
| Longview Bank | $732.1M | Risk-based | 10.29% | 10.29% | 11.10% | 8.43% |
| Texas Gulf Bank, N.A. | $726.9M | CBLR | NA | NA | NA | 11.98% |
| Axiom Bank, N.A. | $732.4M | CBLR | NA | NA | NA | 11.69% |
| Countybank | $733.0M | Risk-based | 14.78% | 14.78% | 15.61% | 8.72% |
| First Midwest Bank of the Ozarks | $733.2M | CBLR | NA | NA | NA | 10.85% |
| Homebank | $733.3M | CBLR | NA | NA | NA | 9.61% |
| The Northwestern Bank | $725.6M | CBLR | NA | NA | NA | 11.22% |
| Peer 25th percentile | 13.48% | 13.48% | 14.48% | 9.49% | ||
| Peer median | 14.66% | 14.66% | 15.71% | 11.03% | ||
| Peer 75th percentile | 15.83% | 15.83% | 16.92% | 11.89% | ||
| This bank's percentile | 75 | 75 | 75 | 60 |
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/429021/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.