Shoreham Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.99% (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: 5.99% (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 12.73% +6.23 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 | $55.4M | 55,413 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $435.3M | 435,343 | RCOAA223 |
| Recomputed ratio | 12.73% | numerator / denominator | |
| Filed ratio | 12.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.23 pp | $27.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.73% +4.73 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 | $55.4M | 55,413 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $435.3M | 435,343 | RCOAA223 |
| Recomputed ratio | 12.73% | numerator / denominator | |
| Filed ratio | 12.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.73 pp | $20.6M | capital that could be lost first |
Total risk-based capital ratio 13.99% +3.99 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 | $60.9M | 60,909 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $435.3M | 435,343 | RCOAA223 |
| Recomputed ratio | 13.99% | numerator / denominator | |
| Filed ratio | 13.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.99 pp | $17.4M | capital that could be lost first |
Tier 1 leverage ratio 10.65% +5.65 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 | $55.4M | 55,413 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $520.2M | 520,199 | RCOAA224 |
| Recomputed ratio | 10.65% | numerator / denominator | |
| Filed ratio | 10.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.65 pp | $29.4M | 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 | 34,100 | 34,100 | 34,100 | 34,100 | 34,100 | 34,100 | RCOAP742 |
| Retained earnings | 21,313 | 20,824 | 20,870 | 20,514 | 20,913 | 20,285 | RCOAKW00 |
| Accumulated other comprehensive income | (114) | (106) | (46) | (136) | (337) | (274) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 55,299 | 54,818 | 54,924 | 54,478 | 54,676 | 54,111 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 114 | 106 | 46 | 136 | 337 | 274 | P859 - P840 |
| Common equity Tier 1 capital | 55,413 | 54,924 | 54,970 | 54,614 | 55,013 | 54,385 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,413 | 54,924 | 54,970 | 54,614 | 55,013 | 54,385 | RCOA8274 |
| Tier 2 capital | 5,496 | 5,391 | 5,288 | 5,379 | 5,368 | 5,286 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,496 | 5,391 | 5,288 | 5,379 | 5,368 | 5,286 | RCOA5310 |
| Total capital | 60,909 | 60,315 | 60,258 | 59,993 | 60,381 | 59,671 | RCOA3792 |
| Total risk-weighted assets | 435,343 | 426,984 | 418,279 | 425,534 | 424,843 | 418,596 | RCOAA223 |
| Average total assets for the leverage ratio | 520,199 | 491,887 | 490,875 | 506,431 | 501,193 | 488,069 | 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 | $39.7M | $580K | 1.46% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.0M | $4.5M | 28.49% | 1.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $213.6M | $161.3M | 75.52% | 36.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.1M | $6.1M | 150.00% | 1.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $251.1M | $239.6M | 95.43% | 54.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.3M | $26.4M | 130.19% | 6.01% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $1.2M | 51.92% | 0.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $439.8M | ties to item 31 ($439.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $439.8M | RCONB704 |
| Less: excess allowance for credit losses | $4.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $435.3M | 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 | 12.73% | 12.73% | 13.99% | 10.65% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.86% | 12.86% | 14.13% | 11.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.14% | 13.14% | 14.41% | 11.20% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.83% | 12.83% | 14.10% | 10.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.95% | 12.95% | 14.21% | 10.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.99% | 12.99% | 14.26% | 11.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.05% | 13.05% | 14.31% | 11.00% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.97% | 12.97% | 14.23% | 11.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.83% | 13.83% | 15.09% | 11.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.48% | 14.48% | 15.74% | 12.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.91% | 14.91% | 16.17% | 12.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.46% | 15.46% | 16.72% | 13.18% | 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 |
|---|---|---|---|---|---|---|
| Shoreham Bank (this bank) | Risk-based | 12.73% | 12.73% | 13.99% | 10.65% | |
| Enterprise Bank of South Carolina | $535.1M | Risk-based | 15.47% | 15.47% | 16.13% | 9.26% |
| First State Bank of St. Charles, Missouri | $535.2M | Risk-based | 15.77% | 15.77% | 17.01% | 15.65% |
| The Murray Bank | $534.1M | CBLR | NA | NA | NA | 9.96% |
| Bank of Lake Mills | $533.8M | Risk-based | 12.81% | 12.81% | 13.29% | 11.24% |
| Triad Business Bank | $536.0M | Risk-based | 11.54% | 11.54% | 12.29% | 10.86% |
| Pan American Bank & Trust | $536.1M | Risk-based | 10.54% | 10.54% | 11.79% | 8.63% |
| Southern Bank of Tennessee | $533.4M | CBLR | NA | NA | NA | 9.01% |
| Profinium, Inc. | $533.1M | Risk-based | 13.17% | 13.17% | 14.42% | 10.17% |
| American Bank, N.A. | $533.0M | Risk-based | 11.95% | 11.95% | 13.13% | 10.68% |
| First Nations Bank | $536.6M | Risk-based | 18.51% | 18.51% | 19.77% | 14.11% |
| Peer 25th percentile | 11.84% | 11.84% | 12.92% | 9.44% | ||
| Peer median | 12.99% | 12.99% | 13.85% | 10.42% | ||
| Peer 75th percentile | 15.54% | 15.54% | 16.35% | 11.15% | ||
| This bank's percentile | 38 | 38 | 50 | 50 |
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/724904/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.