Rondout Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.10% (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: 8.10% (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 14.86% +8.36 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 | $50.6M | 50,557 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.3M | 340,306 | RCOAA223 |
| Recomputed ratio | 14.86% | numerator / denominator | |
| Filed ratio | 14.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.36 pp | $28.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.86% +6.86 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 | $50.6M | 50,557 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.3M | 340,306 | RCOAA223 |
| Recomputed ratio | 14.86% | numerator / denominator | |
| Filed ratio | 14.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.86 pp | $23.3M | capital that could be lost first |
Total risk-based capital ratio 16.10% +6.10 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 | $54.8M | 54,806 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.3M | 340,306 | RCOAA223 |
| Recomputed ratio | 16.10% | numerator / denominator | |
| Filed ratio | 16.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.10 pp | $20.8M | capital that could be lost first |
Tier 1 leverage ratio 9.79% +4.79 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 | $50.6M | 50,557 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $516.6M | 516,621 | RCOAA224 |
| Recomputed ratio | 9.79% | numerator / denominator | |
| Filed ratio | 9.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.79 pp | $24.7M | 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 | 2,280 | 2,280 | 2,280 | 2,280 | 2,280 | 2,280 | RCOAP742 |
| Retained earnings | 48,277 | 47,778 | 47,586 | 47,046 | 46,793 | 46,819 | RCOAKW00 |
| Accumulated other comprehensive income | (6,829) | (6,905) | (6,607) | (7,124) | (8,205) | (8,257) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,728 | 43,153 | 43,259 | 42,202 | 40,868 | 40,842 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,829 | 6,905 | 6,607 | 7,124 | 8,205 | 8,257 | P859 - P840 |
| Common equity Tier 1 capital | 50,557 | 50,058 | 49,866 | 49,326 | 49,073 | 49,099 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,557 | 50,058 | 49,866 | 49,326 | 49,073 | 49,099 | RCOA8274 |
| Tier 2 capital | 4,249 | 4,253 | 4,173 | 4,214 | 4,183 | 4,292 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,249 | 4,253 | 4,173 | 4,214 | 4,183 | 4,292 | RCOA5310 |
| Total capital | 54,806 | 54,311 | 54,039 | 53,540 | 53,256 | 53,391 | RCOA3792 |
| Total risk-weighted assets | 340,306 | 340,211 | 339,602 | 337,129 | 334,466 | 343,329 | RCOAA223 |
| Average total assets for the leverage ratio | 516,621 | 515,311 | 520,691 | 525,778 | 528,333 | 534,204 | 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 | $34.4M | $1.3M | 3.85% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.2M | $13.6M | 25.09% | 4.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $279.4M | $149.1M | 53.38% | 43.82% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $80K | $120K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $132.1M | $132.1M | 100.00% | 38.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.7M | $22.9M | 100.93% | 6.72% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.9M | $20.9M | 100.00% | 6.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $261K | NA | 0.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $340.0M | does not tie to item 31 ($340.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $340.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $340.3M | 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 | 14.86% | 14.86% | 16.10% | 9.79% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.71% | 14.71% | 15.96% | 9.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.68% | 14.68% | 15.91% | 9.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.63% | 14.63% | 15.88% | 9.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.67% | 14.67% | 15.92% | 9.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.30% | 14.30% | 15.55% | 9.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.08% | 14.08% | 15.33% | 9.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.52% | 13.52% | 14.77% | 8.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.31% | 13.31% | 14.56% | 8.81% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.86% | 12.86% | 14.11% | 8.70% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.94% | 12.94% | 14.19% | 8.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.94% | 12.94% | 14.19% | 8.60% | 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 |
|---|---|---|---|---|---|---|
| Rondout Savings Bank (this bank) | Risk-based | 14.86% | 14.86% | 16.10% | 9.79% | |
| State Bank Financial | $512.1M | Risk-based | 13.73% | 13.73% | 14.65% | 9.94% |
| First Robinson Savings Bank, N.A. | $512.1M | Risk-based | 12.93% | 12.93% | 14.08% | 8.74% |
| The Callaway Bank | $511.5M | CBLR | NA | NA | NA | 10.12% |
| First State Bank | $512.7M | CBLR | NA | NA | NA | 10.53% |
| Citizens State Bank | $511.4M | Risk-based | 16.70% | 16.70% | 18.00% | 13.18% |
| Citizens Bank of Americus | $511.1M | Risk-based | 17.69% | 17.69% | 18.94% | 10.25% |
| Great American Bank | $513.2M | CBLR | NA | NA | NA | 10.97% |
| Texas Republic Bank, N.A. | $510.6M | CBLR | NA | NA | NA | 13.35% |
| Gulf Coast Bank | $513.7M | CBLR | NA | NA | NA | 14.75% |
| The Bank of Advance | $509.9M | CBLR | NA | NA | NA | 13.01% |
| Peer 25th percentile | 13.53% | 13.53% | 14.51% | 10.16% | ||
| Peer median | 15.21% | 15.21% | 16.33% | 10.75% | ||
| Peer 75th percentile | 16.95% | 16.95% | 18.24% | 13.14% | ||
| This bank's percentile | 50 | 50 | 50 | 10 |
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/425108/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.