Sutton Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 23.12% (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: 23.12% (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 30.34% +23.84 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 | $230.4M | 230,426 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,429 | RCOAA223 |
| Recomputed ratio | 30.34% | numerator / denominator | |
| Filed ratio | 30.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.84 pp | $181.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 30.34% +22.34 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 | $230.4M | 230,426 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,429 | RCOAA223 |
| Recomputed ratio | 30.34% | numerator / denominator | |
| Filed ratio | 30.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +22.34 pp | $169.7M | capital that could be lost first |
Total risk-based capital ratio 31.12% +21.12 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 | $236.3M | 236,305 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,429 | RCOAA223 |
| Recomputed ratio | 31.12% | numerator / denominator | |
| Filed ratio | 31.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +21.12 pp | $160.4M | capital that could be lost first |
Tier 1 leverage ratio 10.01% +5.01 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 | $230.4M | 230,426 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.30B | 2,301,068 | RCOAA224 |
| Recomputed ratio | 10.01% | numerator / denominator | |
| Filed ratio | 10.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.01 pp | $115.4M | 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 | 17,585 | 17,585 | 17,585 | 17,585 | 17,585 | 17,585 | RCOAP742 |
| Retained earnings | 212,841 | 208,179 | 202,532 | 198,322 | 193,759 | 192,655 | RCOAKW00 |
| Accumulated other comprehensive income | (2,405) | (1,707) | 542 | (790) | (2,281) | (3,220) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 228,021 | 224,057 | 220,659 | 215,117 | 209,063 | 207,020 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,405 | 1,707 | (542) | 790 | 2,281 | 3,220 | P859 - P840 |
| Common equity Tier 1 capital | 230,426 | 225,764 | 220,117 | 215,907 | 211,344 | 210,240 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 230,426 | 225,764 | 220,117 | 215,907 | 211,344 | 210,240 | RCOA8274 |
| Tier 2 capital | 5,879 | 5,885 | 5,865 | 7,690 | 7,691 | 6,084 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,879 | 5,885 | 5,865 | 7,690 | 7,691 | 6,084 | RCOA5310 |
| Total capital | 236,305 | 231,649 | 225,982 | 223,597 | 219,035 | 216,324 | RCOA3792 |
| Total risk-weighted assets | 759,429 | 720,894 | 746,011 | 697,827 | 655,454 | 652,132 | RCOAA223 |
| Average total assets for the leverage ratio | 2,301,068 | 2,200,371 | 2,130,531 | 2,050,838 | 1,957,412 | 2,015,752 | 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 | $824.7M | $109.1M | 13.23% | 14.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $364.5M | $61.8M | 16.96% | 8.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $11.9M | $6.0M | 50.00% | 0.79% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.0M | $13.4M | 150.00% | 1.77% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $77K | $116K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $426.4M | $421.6M | 98.88% | 55.52% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $14.5M | $4.1M | 28.25% | 0.54% | RC-R Part II, item 7 |
| All other assets | $89.5M | $88.2M | 98.59% | 11.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.1M | $29.3M | 73.22% | 3.86% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $25.7M | NA | 3.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $733.7M | does not tie to item 31 ($757.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $759.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $759.4M | 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 | 30.34% | 30.34% | 31.12% | 10.01% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 31.32% | 31.32% | 32.13% | 10.26% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 29.51% | 29.51% | 30.29% | 10.33% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 30.94% | 30.94% | 32.04% | 10.53% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 32.24% | 32.24% | 33.42% | 10.80% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 32.24% | 32.24% | 33.17% | 10.43% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 31.70% | 31.70% | 32.64% | 10.26% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 30.69% | 30.69% | 31.65% | 10.27% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 30.22% | 30.22% | 31.20% | 10.39% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 28.22% | 28.22% | 29.21% | 10.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 27.33% | 27.33% | 28.33% | 9.26% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 27.40% | 27.40% | 28.34% | 9.59% | 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 |
|---|---|---|---|---|---|---|
| Sutton Bank (this bank) | Risk-based | 30.34% | 30.34% | 31.12% | 10.01% | |
| Community State Bank | $1.75B | Risk-based | 11.89% | 11.89% | 12.74% | 11.67% |
| Ives Bank | $1.73B | CBLR | NA | NA | NA | 13.87% |
| Availa Bank | $1.73B | Risk-based | 12.55% | 12.55% | 13.66% | 9.33% |
| Chelsea Groton Bank | $1.75B | Risk-based | 21.99% | 21.99% | 22.93% | 16.73% |
| Chesapeake Bank | $1.72B | Risk-based | 14.25% | 14.25% | 15.15% | 11.18% |
| Hawthorn Bank | $1.76B | Risk-based | 13.23% | 13.23% | 14.49% | 11.26% |
| First Farmers and Merchants Bank | $1.76B | Risk-based | 17.56% | 17.56% | 18.33% | 11.19% |
| Androscoggin Savings Bank | $1.76B | Risk-based | 13.15% | 13.15% | 14.19% | 10.76% |
| Peoples Bank | $1.76B | Risk-based | 14.55% | 14.55% | 15.42% | 11.50% |
| Column N.A. | $1.77B | Risk-based | 25.03% | 25.03% | 25.37% | 8.43% |
| Peer 25th percentile | 13.15% | 13.15% | 14.19% | 10.87% | ||
| Peer median | 14.25% | 14.25% | 15.15% | 11.23% | ||
| Peer 75th percentile | 17.56% | 17.56% | 18.33% | 11.62% | ||
| This bank's percentile | 100 | 100 | 100 | 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/110413/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.