Westbury Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.80% (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: 4.80% (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 11.76% +5.26 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 | $71.7M | 71,688 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $609.4M | 609,382 | RCOAA223 |
| Recomputed ratio | 11.76% | numerator / denominator | |
| Filed ratio | 11.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.26 pp | $32.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.76% +3.76 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 | $71.7M | 71,688 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $609.4M | 609,382 | RCOAA223 |
| Recomputed ratio | 11.76% | numerator / denominator | |
| Filed ratio | 11.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.76 pp | $22.9M | capital that could be lost first |
Total risk-based capital ratio 12.80% +2.80 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 | $78.0M | 77,989 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $609.4M | 609,382 | RCOAA223 |
| Recomputed ratio | 12.80% | numerator / denominator | |
| Filed ratio | 12.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.80 pp | $17.1M | capital that could be lost first |
Tier 1 leverage ratio 9.20% +4.20 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 | $71.7M | 71,688 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $778.9M | 778,942 | RCOAA224 |
| Recomputed ratio | 9.20% | numerator / denominator | |
| Filed ratio | 9.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.20 pp | $32.7M | 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 | 36,386 | 36,386 | 36,386 | 36,386 | 36,386 | 36,386 | RCOAP742 |
| Retained earnings | 35,302 | 36,198 | 34,784 | 41,740 | 43,804 | 51,806 | RCOAKW00 |
| Accumulated other comprehensive income | (7,231) | (7,569) | (7,402) | (7,828) | (8,996) | (9,623) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 64,457 | 65,015 | 63,768 | 70,298 | 71,194 | 78,569 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,231 | 7,569 | 7,402 | 7,828 | 8,996 | 9,623 | P859 - P840 |
| Common equity Tier 1 capital | 71,688 | 72,584 | 71,170 | 78,126 | 80,190 | 88,192 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,688 | 72,584 | 71,170 | 78,126 | 80,190 | 88,192 | RCOA8274 |
| Tier 2 capital | 6,301 | 6,383 | 6,374 | 6,366 | 6,352 | 6,451 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,301 | 6,383 | 6,374 | 6,366 | 6,352 | 6,451 | RCOA5310 |
| Total capital | 77,989 | 78,967 | 77,544 | 84,492 | 86,542 | 94,643 | RCOA3792 |
| Total risk-weighted assets | 609,382 | 588,608 | 612,931 | 613,298 | 640,597 | 613,919 | RCOAA223 |
| Average total assets for the leverage ratio | 778,942 | 786,623 | 793,225 | 809,290 | 815,250 | 830,757 | 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 | $90.4M | $1.6M | 1.81% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $105.8M | $17.1M | 16.14% | 2.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $125.8M | $76.1M | 60.48% | 12.48% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $423.6M | $423.1M | 99.88% | 69.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $42.3M | $41.2M | 97.43% | 6.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $61.3M | $50.3M | 82.18% | 8.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $609.4M | ties to item 31 ($609.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $609.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $609.4M | 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 | 11.76% | 11.76% | 12.80% | 9.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.33% | 12.33% | 13.42% | 9.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.61% | 11.61% | 12.65% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.74% | 12.74% | 13.78% | 9.65% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.52% | 12.52% | 13.51% | 9.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.37% | 14.37% | 15.42% | 10.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.95% | 13.95% | 14.98% | 10.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.61% | 13.61% | 14.63% | 10.53% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.12% | 13.12% | 14.13% | 10.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.38% | 12.38% | 13.33% | 10.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.57% | 12.57% | 13.52% | 10.02% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.43% | 12.43% | 13.37% | 9.76% | 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 |
|---|---|---|---|---|---|---|
| Westbury Bank (this bank) | Risk-based | 11.76% | 11.76% | 12.80% | 9.20% | |
| Wilmington Trust, N.A. | $772.1M | Risk-based | 274.44% | 274.44% | 274.58% | 86.89% |
| Midsouth Bank | $771.5M | Risk-based | 11.95% | 11.95% | 13.20% | 9.30% |
| First Central State Bank | $772.4M | CBLR | NA | NA | NA | 13.39% |
| Citizens Bank of West Virginia, Inc. | $772.5M | CBLR | NA | NA | NA | 10.00% |
| Itasca Bank & Trust Co. | $770.8M | CBLR | NA | NA | NA | 10.58% |
| The Peoples Bank, Biloxi, Mississippi | $770.7M | CBLR | NA | NA | NA | 15.22% |
| Cfsbank | $773.4M | Risk-based | 19.55% | 19.55% | 20.10% | 10.96% |
| Schertz Bank & Trust | $770.1M | CBLR | NA | NA | NA | 15.17% |
| FNB Bank, Inc. | $770.0M | Risk-based | 12.17% | 12.17% | 13.43% | 8.48% |
| American Bank, N.A. | $773.8M | CBLR | NA | NA | NA | 10.75% |
| Peer 25th percentile | 12.12% | 12.12% | 13.37% | 10.14% | ||
| Peer median | 15.86% | 15.86% | 16.76% | 10.86% | ||
| Peer 75th percentile | 83.27% | 83.27% | 83.72% | 14.73% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/524971/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.