Ulster Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.18% (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: 7.18% (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 13.97% +7.47 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 | $137.5M | 137,451 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $984.1M | 984,109 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.47 pp | $73.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.97% +5.97 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 | $137.5M | 137,451 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $984.1M | 984,109 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.97 pp | $58.7M | capital that could be lost first |
Total risk-based capital ratio 15.18% +5.18 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 | $149.4M | 149,422 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $984.1M | 984,109 | RCOAA223 |
| Recomputed ratio | 15.18% | numerator / denominator | |
| Filed ratio | 15.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.18 pp | $51.0M | capital that could be lost first |
Tier 1 leverage ratio 9.79% +4.79 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 | $137.5M | 137,451 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.40B | 1,404,284 | RCOAA224 |
| Recomputed ratio | 9.79% | numerator / denominator | |
| Filed ratio | 9.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.79 pp | $67.2M | 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 | 8,291 | 8,291 | 8,291 | 8,291 | 8,291 | 8,291 | RCOAP742 |
| Retained earnings | 133,775 | 131,989 | 129,941 | 128,006 | 126,299 | 124,950 | RCOAKW00 |
| Accumulated other comprehensive income | (17,470) | (17,407) | (16,994) | (18,226) | (20,100) | (21,300) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 124,596 | 122,873 | 121,238 | 118,071 | 114,490 | 111,941 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,855 | 12,792 | 12,379 | 13,627 | 15,501 | 16,701 | P859 - P840 |
| Common equity Tier 1 capital | 137,451 | 135,665 | 133,617 | 131,698 | 129,991 | 128,642 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 137,451 | 135,665 | 133,617 | 131,698 | 129,991 | 128,642 | RCOA8274 |
| Tier 2 capital | 11,971 | 11,906 | 11,874 | 11,832 | 11,884 | 11,848 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,971 | 11,906 | 11,874 | 11,832 | 11,884 | 11,848 | RCOA5310 |
| Total capital | 149,422 | 147,571 | 145,491 | 143,530 | 141,875 | 140,490 | RCOA3792 |
| Total risk-weighted assets | 984,109 | 952,504 | 965,271 | 946,119 | 950,169 | 947,228 | RCOAA223 |
| Average total assets for the leverage ratio | 1,404,284 | 1,387,812 | 1,402,316 | 1,415,536 | 1,383,524 | 1,362,564 | 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 | $114.4M | $7.1M | 6.24% | 0.73% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $175.8M | $39.5M | 22.49% | 4.02% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $628.1M | $370.1M | 58.92% | 37.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $8.4M | $12.5M | 150.00% | 1.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $408.9M | $408.9M | 100.00% | 41.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $86.3M | $91.6M | 106.10% | 9.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $54.3M | $54.3M | 100.00% | 5.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $271K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| 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 | $984.1M | ties to item 31 ($984.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $984.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $984.1M | 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 | 13.97% | 13.97% | 15.18% | 9.79% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.24% | 14.24% | 15.49% | 9.78% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.84% | 13.84% | 15.07% | 9.53% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.92% | 13.92% | 15.17% | 9.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.68% | 13.68% | 14.93% | 9.40% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.58% | 13.58% | 14.83% | 9.44% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.54% | 13.54% | 14.80% | 9.34% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.45% | 13.45% | 14.70% | 9.21% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.11% | 13.11% | 14.36% | 9.26% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.02% | 13.02% | 14.27% | 9.31% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.97% | 12.97% | 14.22% | 9.28% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.96% | 12.96% | 14.21% | 9.31% | 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 |
|---|---|---|---|---|---|---|
| Ulster Savings Bank (this bank) | Risk-based | 13.97% | 13.97% | 15.18% | 9.79% | |
| Southwestern National Bank | $1.39B | Risk-based | 14.54% | 14.54% | 15.79% | 12.41% |
| Guardian Savings Bank | $1.39B | CBLR | NA | NA | NA | 11.39% |
| Alliance Bank | $1.39B | Risk-based | 15.59% | 15.59% | 16.72% | 10.42% |
| Independence Bank | $1.39B | Risk-based | 15.16% | 15.16% | 16.38% | 13.39% |
| Central National Bank | $1.39B | CBLR | NA | NA | NA | 11.00% |
| Dakota Community Bank & Trust, N.A. | $1.39B | Risk-based | 13.32% | 13.32% | 14.36% | 9.07% |
| Farmers & Merchants Bank | $1.40B | Risk-based | 13.50% | 13.50% | 14.43% | 9.10% |
| Sullivan Bank | $1.40B | Risk-based | 11.52% | 11.52% | 12.77% | 8.75% |
| Optimumbank | $1.39B | CBLR | NA | NA | NA | 10.54% |
| Peer 25th percentile | 13.37% | 13.37% | 14.38% | 9.10% | ||
| Peer median | 14.02% | 14.02% | 15.11% | 10.54% | ||
| Peer 75th percentile | 15.00% | 15.00% | 16.23% | 11.39% | ||
| This bank's percentile | 50 | 50 | 50 | 33 |
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/301800/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.