Star Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.21% (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: 7.21% (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 14.27% +7.77 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 | $344.2M | 344,226 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.41B | 2,412,838 | RCOAA223 |
| Recomputed ratio | 14.27% | numerator / denominator | |
| Filed ratio | 14.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.77 pp | $187.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.27% +6.27 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 | $344.2M | 344,226 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.41B | 2,412,838 | RCOAA223 |
| Recomputed ratio | 14.27% | numerator / denominator | |
| Filed ratio | 14.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.27 pp | $151.2M | capital that could be lost first |
Total risk-based capital ratio 15.21% +5.21 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 | $367.0M | 366,963 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.41B | 2,412,838 | RCOAA223 |
| Recomputed ratio | 15.21% | numerator / denominator | |
| Filed ratio | 15.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.21 pp | $125.7M | capital that could be lost first |
Tier 1 leverage ratio 10.33% +5.33 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 | $344.2M | 344,226 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.33B | 3,332,126 | RCOAA224 |
| Recomputed ratio | 10.33% | numerator / denominator | |
| Filed ratio | 10.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.33 pp | $177.6M | 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 | 72,068 | 72,068 | 72,068 | 72,068 | 72,068 | 72,068 | RCOAP742 |
| Retained earnings | 274,794 | 270,797 | 266,478 | 258,454 | 256,545 | 253,758 | RCOAKW00 |
| Accumulated other comprehensive income | (48,181) | (53,649) | (48,207) | (54,866) | (64,459) | (69,927) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 298,681 | 289,216 | 290,339 | 275,656 | 264,154 | 255,899 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 45,545 | 51,013 | 45,571 | 52,230 | 61,823 | 67,291 | P859 - P840 |
| Common equity Tier 1 capital | 344,226 | 340,229 | 335,910 | 327,886 | 325,977 | 323,190 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 344,226 | 340,229 | 335,910 | 327,886 | 325,977 | 323,190 | RCOA8274 |
| Tier 2 capital | 22,737 | 22,828 | 22,930 | 21,244 | 21,617 | 21,423 | RCOA5311 |
| Allowance includable in Tier 2 capital | 22,737 | 22,828 | 22,930 | 21,244 | 21,617 | 21,423 | RCOA5310 |
| Total capital | 366,963 | 363,057 | 358,840 | 349,130 | 347,594 | 344,613 | RCOA3792 |
| Total risk-weighted assets | 2,412,838 | 2,457,059 | 2,462,608 | 2,405,530 | 2,378,783 | 2,399,314 | RCOAA223 |
| Average total assets for the leverage ratio | 3,332,126 | 3,239,403 | 3,272,808 | 3,082,170 | 3,191,086 | 3,055,316 | 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 | $315.4M | $4.7M | 1.50% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.00B | $232.9M | 23.26% | 9.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $485.4M | $292.8M | 60.32% | 12.14% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $35.2M | $52.8M | 150.00% | 2.19% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.2M | $8.2M | 100.00% | 0.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.32B | $1.31B | 99.59% | 54.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $102.6M | $85.2M | 83.06% | 3.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $370.9M | $329.2M | 88.76% | 13.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $483K | $483K | 100.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $93.8M | NA | 3.89% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.32B | ties to item 31 ($2.32B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.41B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.41B | 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 | 14.27% | 14.27% | 15.21% | 10.33% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.85% | 13.85% | 14.78% | 10.50% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.64% | 13.64% | 14.57% | 10.26% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.63% | 13.63% | 14.51% | 10.64% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.70% | 13.70% | 14.61% | 10.22% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.47% | 13.47% | 14.36% | 10.58% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.52% | 13.52% | 14.41% | 10.17% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.92% | 13.92% | 14.84% | 10.56% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.83% | 13.83% | 14.75% | 10.12% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.90% | 12.90% | 13.79% | 10.29% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.32% | 12.32% | 13.18% | 9.73% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.77% | 12.77% | 13.69% | 9.82% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Star Financial Bank (this bank) | Risk-based | 14.27% | 14.27% | 15.21% | 10.33% | |
| Academy Bank, N.A. | $3.23B | Risk-based | 17.02% | 17.02% | 18.27% | 14.35% |
| Bank of Guam | $3.24B | Risk-based | 14.01% | 14.01% | 15.27% | 8.34% |
| First Western Trust Bank | $3.24B | Risk-based | 11.37% | 11.37% | 12.20% | 9.22% |
| U.S. Bank Trust Company, N.A. | $3.21B | Risk-based | 409.95% | 409.95% | 409.95% | 98.64% |
| Georgia Banking Company | $3.26B | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% |
| Bristol County Savings Bank | $3.26B | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% |
| North American Savings Bank, FSB | $3.20B | Risk-based | 17.49% | 17.49% | 18.74% | 14.21% |
| First Citizens Community Bank | $3.19B | CBLR | NA | NA | NA | 9.64% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| Exchange Bank | $3.19B | Risk-based | 18.98% | 18.98% | 20.23% | 12.64% |
| Peer 25th percentile | 14.01% | 14.01% | 15.27% | 9.93% | ||
| Peer median | 17.02% | 17.02% | 18.27% | 13.42% | ||
| Peer 75th percentile | 17.84% | 17.84% | 18.94% | 14.39% | ||
| This bank's percentile | 33 | 33 | 22 | 30 |
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/547840/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.