Savings Bank of Walpole: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.62% (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: 6.62% (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 13.42% +6.92 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 | $75.0M | 75,038 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $559.3M | 559,277 | RCOAA223 |
| Recomputed ratio | 13.42% | numerator / denominator | |
| Filed ratio | 13.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.92 pp | $38.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.42% +5.42 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 | $75.0M | 75,038 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $559.3M | 559,277 | RCOAA223 |
| Recomputed ratio | 13.42% | numerator / denominator | |
| Filed ratio | 13.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.42 pp | $30.3M | capital that could be lost first |
Total risk-based capital ratio 14.62% +4.62 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 | $81.8M | 81,761 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $559.3M | 559,277 | RCOAA223 |
| Recomputed ratio | 14.62% | numerator / denominator | |
| Filed ratio | 14.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.62 pp | $25.8M | capital that could be lost first |
Tier 1 leverage ratio 8.66% +3.66 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 | $75.0M | 75,038 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $866.4M | 866,415 | RCOAA224 |
| Recomputed ratio | 8.66% | numerator / denominator | |
| Filed ratio | 8.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.66 pp | $31.7M | 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 | 13,995 | 13,995 | 13,995 | 13,995 | 13,995 | 13,995 | RCOAP742 |
| Retained earnings | 61,043 | 59,238 | 57,707 | 56,054 | 54,516 | 53,074 | RCOAKW00 |
| Accumulated other comprehensive income | (9,034) | (8,757) | (8,245) | (8,862) | (10,041) | (10,549) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 66,004 | 64,476 | 63,457 | 61,187 | 58,470 | 56,520 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,034 | 8,758 | 8,245 | 8,862 | 10,041 | 10,549 | P859 - P840 |
| Common equity Tier 1 capital | 75,038 | 73,234 | 71,702 | 70,049 | 68,511 | 67,069 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 75,038 | 73,234 | 71,702 | 70,049 | 68,511 | 67,069 | RCOA8274 |
| Tier 2 capital | 6,723 | 6,361 | 6,217 | 6,257 | 6,284 | 6,191 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,723 | 6,361 | 6,217 | 6,257 | 6,284 | 6,191 | RCOA5310 |
| Total capital | 81,761 | 79,595 | 77,919 | 76,306 | 74,795 | 73,260 | RCOA3792 |
| Total risk-weighted assets | 559,277 | 539,479 | 526,179 | 532,084 | 528,898 | 517,068 | RCOAA223 |
| Average total assets for the leverage ratio | 866,415 | 848,385 | 842,622 | 819,983 | 809,153 | 794,020 | 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 | $46.5M | $1.3M | 2.75% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $161.9M | $25.7M | 15.90% | 4.60% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $585K | $117K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $326.4M | $166.8M | 51.10% | 29.82% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $449K | $674K | 150.00% | 0.12% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $947K | $1.4M | 150.00% | 0.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $313.9M | $313.6M | 99.90% | 56.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.0M | $24.2M | 93.32% | 4.34% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.7M | $25.2M | 98.12% | 4.51% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $183K | NA | 0.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $559.1M | ties to item 31 ($559.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $559.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $559.3M | 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 | 13.42% | 13.42% | 14.62% | 8.66% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.57% | 13.57% | 14.75% | 8.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.63% | 13.63% | 14.81% | 8.51% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.16% | 13.16% | 14.34% | 8.54% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.95% | 12.95% | 14.14% | 8.47% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.97% | 12.97% | 14.17% | 8.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.81% | 12.81% | 14.00% | 8.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.49% | 12.49% | 13.67% | 8.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.25% | 12.25% | 13.44% | 8.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.29% | 12.29% | 13.50% | 8.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.08% | 12.08% | 13.30% | 8.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.41% | 11.41% | 12.61% | 7.92% | 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 |
|---|---|---|---|---|---|---|
| Savings Bank of Walpole (this bank) | Risk-based | 13.42% | 13.42% | 14.62% | 8.66% | |
| The Peoples Bank Co. | $859.2M | Risk-based | 20.52% | 20.52% | 21.77% | 11.89% |
| Bna Bank | $855.7M | Risk-based | 18.04% | 18.04% | 18.88% | 12.49% |
| Harmony Bank | $855.3M | Risk-based | 14.88% | 14.88% | 15.98% | 11.90% |
| Skowhegan Savings Bank | $855.0M | Risk-based | 22.46% | 22.46% | 23.56% | 15.81% |
| PSB Bank | $854.5M | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% |
| Focus Bank | $854.1M | CBLR | NA | NA | NA | 12.61% |
| Farmers & Merchants Bank | $862.0M | CBLR | NA | NA | NA | 9.74% |
| Community National Bank | $853.1M | Risk-based | 15.29% | 15.29% | 16.24% | 9.66% |
| Community Bank of Louisiana | $852.9M | CBLR | NA | NA | NA | 10.13% |
| Peer 25th percentile | 14.99% | 14.99% | 16.05% | 9.74% | ||
| Peer median | 16.67% | 16.67% | 17.56% | 11.89% | ||
| Peer 75th percentile | 19.90% | 19.90% | 21.04% | 12.49% | ||
| This bank's percentile | 17 | 17 | 17 | 11 |
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/598002/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.