Watertown Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 17.60% +8.60 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $166.8M | 166,752 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $947.7M | 947,664 | RCOAA224 |
| Recomputed ratio | 17.60% | numerator / denominator | |
| Filed ratio | 17.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +8.60 pp | $81.5M | 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 | 8,504 | 8,504 | 8,504 | 8,504 | 8,504 | 8,504 | RCOAP742 |
| Retained earnings | 170,820 | 166,222 | 161,695 | 161,027 | 156,811 | 153,018 | RCOAKW00 |
| Accumulated other comprehensive income | (1,615) | (1,029) | (618) | (1,121) | (1,950) | (2,955) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 177,709 | 173,697 | 169,581 | 168,410 | 163,365 | 158,567 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (10,957) | (11,543) | (11,953) | (11,450) | (10,621) | (9,617) | P859 - P840 |
| Common equity Tier 1 capital | 166,752 | 162,154 | 157,628 | 156,960 | 152,744 | 148,950 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 166,752 | 162,154 | 157,628 | 156,960 | 152,744 | 148,950 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 947,664 | 957,837 | 928,490 | 929,627 | 907,193 | 903,732 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 17.60% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 16.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 16.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 16.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 16.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 16.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 16.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 15.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.77% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 15.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 15.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.56% | 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 |
|---|---|---|---|---|---|---|
| Watertown Savings Bank (this bank) | CBLR | NA | NA | NA | 17.60% | |
| Transpecos Banks, SSB | $972.1M | Risk-based | 9.49% | 9.49% | 10.45% | 6.67% |
| First National Bank and Trust Company of Weatherford dba First Bank Texas | $968.3M | CBLR | NA | NA | NA | 10.44% |
| Round Top State Bank | $974.1M | CBLR | NA | NA | NA | 11.94% |
| Dundee Bank | $975.6M | CBLR | NA | NA | NA | 9.61% |
| Oak View National Bank | $966.1M | Risk-based | 16.69% | 16.69% | 17.50% | 8.16% |
| Sanibel Captiva Community Bank | $976.2M | Risk-based | 12.72% | 12.72% | 13.89% | 9.92% |
| First Security Bank | $976.5M | Risk-based | 13.62% | 13.62% | 14.87% | 9.28% |
| Dream First Bank, N.A. | $963.7M | Risk-based | 11.92% | 11.92% | 13.18% | 9.69% |
| BTG Pactual Bank, N.A. | $978.3M | Risk-based | 111.63% | 111.63% | 112.79% | 48.10% |
| Harleysville Bank | $963.6M | Risk-based | 15.18% | 15.18% | 15.98% | 9.93% |
| Peer 25th percentile | 12.32% | 12.32% | 13.53% | 9.36% | ||
| Peer median | 13.62% | 13.62% | 14.87% | 9.80% | ||
| Peer 75th percentile | 15.94% | 15.94% | 16.74% | 10.31% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/298218/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.