West Shore Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.62% (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: 4.62% (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 11.68% +5.18 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 | $80.6M | 80,635 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $690.3M | 690,341 | RCOAA223 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.18 pp | $35.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.68% +3.68 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 | $80.6M | 80,635 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $690.3M | 690,341 | RCOAA223 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.68 pp | $25.4M | capital that could be lost first |
Total risk-based capital ratio 12.62% +2.62 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 | $87.1M | 87,121 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $690.3M | 690,341 | RCOAA223 |
| Recomputed ratio | 12.62% | numerator / denominator | |
| Filed ratio | 12.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.62 pp | $18.1M | capital that could be lost first |
Tier 1 leverage ratio 9.85% +4.85 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 | $80.6M | 80,635 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $818.9M | 818,876 | RCOAA224 |
| Recomputed ratio | 9.85% | numerator / denominator | |
| Filed ratio | 9.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.85 pp | $39.7M | 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 | 54,000 | 45,077 | 45,077 | 45,077 | 40,077 | 40,077 | RCOAP742 |
| Retained earnings | 28,476 | 35,772 | 33,959 | 32,777 | 31,132 | 29,266 | RCOAKW00 |
| Accumulated other comprehensive income | (4,251) | (4,219) | (4,246) | (4,803) | (6,009) | (6,882) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 78,225 | 76,630 | 74,790 | 73,051 | 65,200 | 62,461 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,410 | 2,378 | 2,405 | 2,812 | 4,168 | 5,042 | P859 - P840 |
| Common equity Tier 1 capital | 80,635 | 79,008 | 77,195 | 75,863 | 69,368 | 67,503 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 80,635 | 79,008 | 77,195 | 75,863 | 69,368 | 67,503 | RCOA8274 |
| Tier 2 capital | 6,486 | 6,411 | 6,328 | 6,206 | 6,086 | 5,952 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,486 | 6,411 | 6,328 | 6,206 | 6,086 | 5,952 | RCOA5310 |
| Total capital | 87,121 | 85,419 | 83,523 | 82,069 | 75,454 | 73,455 | RCOA3792 |
| Total risk-weighted assets | 690,341 | 671,194 | 666,503 | 642,957 | 655,105 | 635,653 | RCOAA223 |
| Average total assets for the leverage ratio | 818,876 | 827,422 | 822,108 | 799,638 | 778,157 | 780,492 | 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 | $47.6M | $2.8M | 5.92% | 0.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $84.6M | $24.4M | 28.86% | 3.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $201.5M | $131.2M | 65.09% | 19.00% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $617K | $926K | 150.00% | 0.13% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.1M | $10.6M | 150.00% | 1.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $450.2M | $421.8M | 93.69% | 61.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $52.0M | $55.9M | 107.54% | 8.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $50.5M | $42.7M | 84.52% | 6.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $690.3M | ties to item 31 ($690.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $690.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $690.3M | 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 | 11.68% | 11.68% | 12.62% | 9.85% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.77% | 11.77% | 12.73% | 9.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.58% | 11.58% | 12.53% | 9.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.80% | 11.80% | 12.76% | 9.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.59% | 10.59% | 11.52% | 8.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.62% | 10.62% | 11.56% | 8.65% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.71% | 10.71% | 11.65% | 8.47% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.70% | 10.70% | 11.65% | 8.26% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.53% | 10.53% | 11.47% | 8.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.83% | 10.83% | 11.77% | 8.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.36% | 11.36% | 12.35% | 8.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.23% | 11.23% | 12.23% | 8.42% | 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 |
|---|---|---|---|---|---|---|
| West Shore Bank (this bank) | Risk-based | 11.68% | 11.68% | 12.62% | 9.85% | |
| Timberline Bank | $832.6M | Risk-based | 12.01% | 12.01% | 13.26% | 9.38% |
| Citizens Bank | $832.5M | CBLR | NA | NA | NA | 16.29% |
| DMB Community Bank | $835.0M | Risk-based | 16.15% | 16.15% | 17.40% | 10.98% |
| Arthur State Bank | $831.9M | Risk-based | 12.15% | 12.15% | 13.35% | 8.30% |
| Hana Bank USA, N.A. | $835.2M | Risk-based | 42.21% | 42.21% | 43.06% | 25.41% |
| First Century Bank, N.A. | $831.6M | CBLR | NA | NA | NA | 16.84% |
| Quail Creek Bank | $831.2M | CBLR | NA | NA | NA | 9.07% |
| First State Bank of Middlebury | $836.2M | Risk-based | 16.45% | 16.45% | 17.70% | 13.37% |
| Northeast Bank | $837.3M | Risk-based | 12.31% | 12.31% | 13.17% | 10.13% |
| Peer 25th percentile | 12.19% | 12.19% | 13.29% | 9.38% | ||
| Peer median | 14.23% | 14.23% | 15.38% | 10.98% | ||
| Peer 75th percentile | 16.37% | 16.37% | 17.63% | 16.29% | ||
| This bank's percentile | 0 | 0 | 0 | 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/832546/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.