Sherburne Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.49% (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: 3.49% (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 10.24% +3.74 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 | $33.0M | 33,037 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $322.5M | 322,523 | RCOAA223 |
| Recomputed ratio | 10.24% | numerator / denominator | |
| Filed ratio | 10.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.74 pp | $12.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.24% +2.24 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 | $33.0M | 33,037 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $322.5M | 322,523 | RCOAA223 |
| Recomputed ratio | 10.24% | numerator / denominator | |
| Filed ratio | 10.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.24 pp | $7.2M | capital that could be lost first |
Total risk-based capital ratio 11.49% +1.49 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 | $37.1M | 37,073 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $322.5M | 322,523 | RCOAA223 |
| Recomputed ratio | 11.49% | numerator / denominator | |
| Filed ratio | 11.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.49 pp | $4.8M | capital that could be lost first |
Tier 1 leverage ratio 9.46% +4.46 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 | $33.0M | 33,037 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $349.4M | 349,383 | RCOAA224 |
| Recomputed ratio | 9.46% | numerator / denominator | |
| Filed ratio | 9.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.46 pp | $15.6M | 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 | 25,000 | 25,000 | 25,000 | 25,000 | 20,000 | 20,000 | RCOAP742 |
| Retained earnings | 8,037 | 6,248 | 6,075 | 4,713 | 8,187 | 6,731 | RCOAKW00 |
| Accumulated other comprehensive income | (2,401) | (2,533) | (2,295) | (2,545) | (2,796) | (3,230) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,636 | 28,715 | 28,780 | 27,168 | 25,391 | 23,501 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,401 | 2,533 | 2,295 | 2,545 | 2,796 | 3,230 | P859 - P840 |
| Common equity Tier 1 capital | 33,037 | 31,248 | 31,075 | 29,713 | 28,187 | 26,731 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,037 | 31,248 | 31,075 | 29,713 | 28,187 | 26,731 | RCOA8274 |
| Tier 2 capital | 4,036 | 3,881 | 3,794 | 3,611 | 3,491 | 3,373 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,036 | 3,881 | 3,794 | 3,611 | 3,491 | 3,373 | RCOA5310 |
| Total capital | 37,073 | 35,129 | 34,869 | 33,324 | 31,678 | 30,104 | RCOA3792 |
| Total risk-weighted assets | 322,523 | 310,316 | 303,432 | 289,204 | 280,262 | 271,123 | RCOAA223 |
| Average total assets for the leverage ratio | 349,383 | 339,111 | 329,669 | 321,478 | 307,039 | 291,875 | 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 | $6.8M | $719K | 10.60% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $41.2M | $5.8M | 14.06% | 1.79% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $14.6M | $2.9M | 20.00% | 0.91% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $59.5M | $39.9M | 67.08% | 12.36% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $62K | $93K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $220.1M | $217.9M | 99.02% | 67.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.2M | $14.6M | 90.31% | 4.53% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.7M | $21.6M | 1250.00% | 6.69% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $19.3M | $19.3M | 99.71% | 5.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $322.9M | ties to item 31 ($322.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $322.9M | RCONB704 |
| Less: excess allowance for credit losses | $376K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $322.5M | 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 | 10.24% | 10.24% | 11.49% | 9.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.07% | 10.07% | 11.32% | 9.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.24% | 10.24% | 11.49% | 9.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.27% | 10.27% | 11.52% | 9.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.06% | 10.06% | 11.30% | 9.18% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.86% | 9.86% | 11.10% | 9.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.27% | 10.27% | 11.52% | 9.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.94% | 9.94% | 11.19% | 8.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.65% | 9.65% | 10.88% | 8.70% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.77% | 9.77% | 11.02% | 8.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.34% | 10.34% | 11.58% | 8.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.45% | 10.45% | 11.66% | 8.94% | 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 |
|---|---|---|---|---|---|---|
| Sherburne Bank (this bank) | Risk-based | 10.24% | 10.24% | 11.49% | 9.46% | |
| Today's Bank | $351.0M | Risk-based | 13.81% | 13.81% | 15.06% | 9.54% |
| CLB the Community Bank | $350.9M | CBLR | NA | NA | NA | 11.36% |
| Kirkwood Bank and Trust Company | $351.3M | CBLR | NA | NA | NA | 9.91% |
| New Albin Savings Bank | $350.6M | Risk-based | 39.92% | 39.92% | 40.67% | 15.53% |
| Western Bank, Artesia, New Mexico | $350.5M | Risk-based | 15.80% | 15.80% | 16.77% | 11.14% |
| 1st Trust Bank, Inc. | $351.7M | CBLR | NA | NA | NA | 9.65% |
| Cowboy Bank | $350.3M | CBLR | NA | NA | NA | 12.72% |
| Iowa State Bank and Trust Company | $352.1M | Risk-based | 10.90% | 10.90% | 11.97% | 8.01% |
| The Business Bank | $352.2M | Risk-based | 14.74% | 14.74% | 15.70% | 12.40% |
| Sterling Bank | $352.4M | Risk-based | 13.52% | 13.52% | 14.52% | 9.37% |
| Peer 25th percentile | 13.59% | 13.59% | 14.65% | 9.57% | ||
| Peer median | 14.27% | 14.27% | 15.38% | 10.53% | ||
| Peer 75th percentile | 15.54% | 15.54% | 16.51% | 12.14% | ||
| This bank's percentile | 0 | 0 | 0 | 20 |
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/198251/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.