Tompkins State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.74% (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: 7.74% (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 14.96% +8.46 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 | $29.5M | 29,545 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $197.5M | 197,495 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.46 pp | $16.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.96% +6.96 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 | $29.5M | 29,545 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $197.5M | 197,495 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.96 pp | $13.7M | capital that could be lost first |
Total risk-based capital ratio 15.74% +5.74 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 | $31.1M | 31,080 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $197.5M | 197,495 | RCOAA223 |
| Recomputed ratio | 15.74% | numerator / denominator | |
| Filed ratio | 15.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.74 pp | $11.3M | capital that could be lost first |
Tier 1 leverage ratio 9.82% +4.82 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 | $29.5M | 29,545 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $300.8M | 300,839 | RCOAA224 |
| Recomputed ratio | 9.82% | numerator / denominator | |
| Filed ratio | 9.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.82 pp | $14.5M | 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 | 9,229 | 9,229 | 9,229 | 9,229 | 9,229 | 9,229 | RCOAP742 |
| Retained earnings | 23,919 | 23,479 | 23,387 | 22,849 | 22,216 | 21,793 | RCOAKW00 |
| Accumulated other comprehensive income | (4,568) | (4,036) | (4,062) | (4,275) | (6,901) | (6,682) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,580 | 28,672 | 28,554 | 27,803 | 24,544 | 24,340 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 965 | 433 | 459 | 672 | 3,298 | 3,079 | P859 - P840 |
| Common equity Tier 1 capital | 29,545 | 29,105 | 29,013 | 28,475 | 27,842 | 27,419 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,545 | 29,105 | 29,013 | 28,475 | 27,842 | 27,419 | RCOA8274 |
| Tier 2 capital | 1,535 | 1,596 | 1,519 | 1,447 | 1,437 | 1,406 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,535 | 1,596 | 1,519 | 1,447 | 1,437 | 1,406 | RCOA5310 |
| Total capital | 31,080 | 30,701 | 30,532 | 29,922 | 29,279 | 28,825 | RCOA3792 |
| Total risk-weighted assets | 197,495 | 195,892 | 199,134 | 209,827 | 187,396 | 205,520 | RCOAA223 |
| Average total assets for the leverage ratio | 300,839 | 303,362 | 303,040 | 296,038 | 288,796 | 292,830 | 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 | $9.8M | $1.5M | 15.83% | 0.78% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $113.2M | $21.3M | 18.79% | 10.77% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $24.8M | $14.0M | 56.56% | 7.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $281K | $422K | 150.00% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $144.4M | $139.7M | 96.72% | 70.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.4M | $12.6M | 93.56% | 6.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.0M | $8.0M | 100.00% | 4.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $197.5M | ties to item 31 ($197.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $197.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $197.5M | 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 | 14.96% | 14.96% | 15.74% | 9.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.86% | 14.86% | 15.67% | 9.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.57% | 14.57% | 15.33% | 9.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.57% | 13.57% | 14.26% | 9.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.86% | 14.86% | 15.62% | 9.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.34% | 13.34% | 14.03% | 9.36% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.70% | 14.70% | 15.41% | 9.47% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.32% | 13.32% | 13.74% | 9.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.14% | 14.14% | 14.88% | 9.09% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.64% | 12.64% | 13.31% | 8.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.02% | 14.02% | 14.71% | 8.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.77% | 13.77% | 14.52% | 9.13% | 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 |
|---|---|---|---|---|---|---|
| Tompkins State Bank (this bank) | Risk-based | 14.96% | 14.96% | 15.74% | 9.82% | |
| Community Bank & Trust Company | $303.5M | Risk-based | 12.45% | 12.45% | 13.70% | 8.28% |
| First Heritage Bank | $303.4M | CBLR | NA | NA | NA | 9.05% |
| Citizens National Bank at Brownwood | $303.4M | CBLR | NA | NA | NA | 10.47% |
| Citizens Guaranty Bank | $303.6M | Risk-based | 11.22% | 11.22% | 12.47% | 8.65% |
| Valuebank Texas | $303.6M | CBLR | NA | NA | NA | 12.54% |
| Bedford Federal Savings Bank | $303.0M | CBLR | NA | NA | NA | 9.96% |
| SJN Bank of Kansas | $302.9M | Risk-based | 12.22% | 12.22% | 13.48% | 9.24% |
| Valley Bank of Commerce | $304.1M | Risk-based | 23.30% | 23.30% | 24.56% | 14.47% |
| Security Bank Midwest | $304.1M | CBLR | NA | NA | NA | 10.52% |
| The Citizens Bank of Weston, Inc. | $302.7M | CBLR | NA | NA | NA | 10.91% |
| Peer 25th percentile | 11.97% | 11.97% | 13.23% | 9.09% | ||
| Peer median | 12.34% | 12.34% | 13.59% | 10.22% | ||
| Peer 75th percentile | 15.16% | 15.16% | 16.41% | 10.81% | ||
| This bank's percentile | 75 | 75 | 75 | 40 |
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/609832/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.