Tompkins Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.82% (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: 4.82% (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 11.91% +5.41 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 | $783.0M | 783,013 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.57B | 6,573,945 | RCOAA223 |
| Recomputed ratio | 11.91% | numerator / denominator | |
| Filed ratio | 11.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.41 pp | $355.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.91% +3.91 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 | $783.0M | 783,013 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.57B | 6,573,945 | RCOAA223 |
| Recomputed ratio | 11.91% | numerator / denominator | |
| Filed ratio | 11.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.91 pp | $257.1M | capital that could be lost first |
Total risk-based capital ratio 12.82% +2.82 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 | $842.8M | 842,755 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.57B | 6,573,945 | RCOAA223 |
| Recomputed ratio | 12.82% | numerator / denominator | |
| Filed ratio | 12.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.82 pp | $185.4M | capital that could be lost first |
Tier 1 leverage ratio 9.11% +4.11 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 | $783.0M | 783,013 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $8.60B | 8,597,798 | RCOAA224 |
| Recomputed ratio | 9.11% | numerator / denominator | |
| Filed ratio | 9.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.11 pp | $353.1M | 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 | 363,760 | 362,989 | 362,240 | 311,265 | 310,506 | 309,773 | RCOAP742 |
| Retained earnings | 483,993 | 465,300 | 448,618 | 490,653 | 477,826 | 465,673 | RCOAKW00 |
| Accumulated other comprehensive income | (31,921) | (25,958) | (18,903) | (83,065) | (94,397) | (101,483) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 815,832 | 802,331 | 791,955 | 718,853 | 693,935 | 673,963 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (32,819) | (38,782) | (45,837) | 18,325 | 29,640 | 36,724 | P859 - P840 |
| Common equity Tier 1 capital | 783,013 | 763,549 | 746,118 | 737,178 | 723,575 | 710,687 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 783,013 | 763,549 | 746,118 | 737,178 | 723,575 | 710,687 | RCOA8274 |
| Tier 2 capital | 59,742 | 59,831 | 59,104 | 61,409 | 60,040 | 62,514 | RCOA5311 |
| Allowance includable in Tier 2 capital | 59,742 | 59,831 | 59,104 | 61,409 | 60,040 | 62,514 | RCOA5310 |
| Total capital | 842,755 | 823,380 | 805,222 | 798,587 | 783,615 | 773,201 | RCOA3792 |
| Total risk-weighted assets | 6,573,945 | 6,504,385 | 6,499,546 | 6,325,042 | 6,252,810 | 6,111,372 | RCOAA223 |
| Average total assets for the leverage ratio | 8,597,798 | 8,501,364 | 8,362,037 | 8,263,553 | 8,141,883 | 8,040,254 | 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 | $147.8M | $11.7M | 7.94% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.73B | $262.7M | 15.16% | 4.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $33.6M | $659K | 1.96% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.41B | $1.33B | 55.03% | 20.18% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.3M | $2.0M | 150.00% | 0.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $18.6M | $19.6M | 105.19% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.17B | $4.14B | 99.39% | 63.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $330.8M | $300.2M | 90.76% | 4.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $523.9M | $501.8M | 95.79% | 7.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $9.8M | $7.5M | 76.07% | 0.11% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $800 | 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 | $6.57B | ties to item 31 ($6.57B) |
|---|---|---|
| Risk-weighted assets before deductions | $6.57B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.57B | 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 | 11.91% | 11.91% | 12.82% | 9.11% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.74% | 11.74% | 12.66% | 8.98% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.48% | 11.48% | 12.39% | 8.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.65% | 11.65% | 12.63% | 8.92% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.57% | 11.57% | 12.53% | 8.89% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.63% | 11.63% | 12.65% | 8.84% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.46% | 11.46% | 12.41% | 8.77% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.57% | 11.57% | 12.56% | 8.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.66% | 11.66% | 12.65% | 8.71% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.86% | 11.86% | 12.85% | 8.65% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.82% | 11.82% | 12.81% | 8.65% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.85% | 11.85% | 12.82% | 8.54% | 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 |
|---|---|---|---|---|---|---|
| Tompkins Bank & Trust (this bank) | Risk-based | 11.91% | 11.91% | 12.82% | 9.11% | |
| Wells Fargo National Bank West | $8.77B | Risk-based | 64.87% | 64.87% | 65.48% | 19.19% |
| Salem Five Cents Savings Bank | $8.82B | Risk-based | 13.21% | 13.21% | 14.47% | 10.52% |
| Southside Bank | $8.76B | Risk-based | 16.28% | 16.28% | 17.10% | 11.43% |
| Metropolitan Commercial Bank | $8.86B | Risk-based | 12.91% | 12.91% | 13.73% | 11.07% |
| b1BANK | $8.89B | Risk-based | 12.33% | 12.33% | 13.20% | 10.91% |
| First American Bank | $8.63B | Risk-based | 13.77% | 13.77% | 14.80% | 7.58% |
| Woodforest National Bank | $8.98B | Risk-based | 11.27% | 11.27% | 12.52% | 9.35% |
| First Security Bank | $8.58B | Risk-based | 20.73% | 20.73% | 21.99% | 15.60% |
| American Savings Bank, N.A. | $9.05B | Risk-based | 13.49% | 13.49% | 14.59% | 9.10% |
| Peer 25th percentile | 12.91% | 12.91% | 13.73% | 9.35% | ||
| Peer median | 13.49% | 13.49% | 14.59% | 10.91% | ||
| Peer 75th percentile | 16.28% | 16.28% | 17.10% | 11.43% | ||
| This bank's percentile | 11 | 11 | 11 | 22 |
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/433608/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.