Westfield Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.47% (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: 5.47% (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 12.47% +5.97 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 | $257.4M | 257,436 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.06B | 2,064,159 | RCOAA223 |
| Recomputed ratio | 12.47% | numerator / denominator | |
| Filed ratio | 12.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.97 pp | $123.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.47% +4.47 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 | $257.4M | 257,436 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.06B | 2,064,159 | RCOAA223 |
| Recomputed ratio | 12.47% | numerator / denominator | |
| Filed ratio | 12.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.47 pp | $92.3M | capital that could be lost first |
Total risk-based capital ratio 13.47% +3.47 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 | $278.1M | 278,058 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.06B | 2,064,159 | RCOAA223 |
| Recomputed ratio | 13.47% | numerator / denominator | |
| Filed ratio | 13.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.47 pp | $71.6M | capital that could be lost first |
Tier 1 leverage ratio 9.37% +4.37 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 | $257.4M | 257,436 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.75B | 2,746,042 | RCOAA224 |
| Recomputed ratio | 9.37% | numerator / denominator | |
| Filed ratio | 9.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.37 pp | $120.1M | 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 | 245,806 | 245,806 | 245,806 | 245,806 | 245,806 | 245,806 | RCOAP742 |
| Retained earnings | 24,746 | 24,775 | 23,464 | 20,556 | 18,468 | 17,864 | RCOAKW00 |
| Accumulated other comprehensive income | (17,057) | (17,175) | (16,717) | (17,787) | (19,814) | (20,689) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 253,495 | 253,406 | 252,553 | 248,575 | 244,460 | 242,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,941 | 3,992 | 3,466 | 4,469 | 6,428 | 7,236 | P859 - P840 |
| Common equity Tier 1 capital | 257,436 | 257,398 | 256,019 | 253,044 | 250,888 | 250,217 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 257,436 | 257,398 | 256,019 | 253,044 | 250,888 | 250,217 | RCOA8274 |
| Tier 2 capital | 20,622 | 20,996 | 20,971 | 21,486 | 20,228 | 20,252 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,622 | 20,996 | 20,971 | 21,486 | 20,228 | 20,252 | RCOA5310 |
| Total capital | 278,058 | 278,394 | 276,990 | 274,530 | 271,116 | 270,469 | RCOA3792 |
| Total risk-weighted assets | 2,064,159 | 2,068,949 | 2,055,437 | 2,021,080 | 1,980,366 | 1,994,283 | RCOAA223 |
| Average total assets for the leverage ratio | 2,746,042 | 2,751,073 | 2,746,949 | 2,721,892 | 2,699,710 | 2,701,212 | 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 | $31.8M | $4.7M | 14.84% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $375.8M | $82.5M | 21.96% | 4.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $161.2M | $1.2M | 0.77% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $905.7M | $500.0M | 55.20% | 24.22% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.9M | $8.8M | 150.00% | 0.43% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.3M | $3.3M | 140.80% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.28B | $1.28B | 99.84% | 61.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $127.9M | $119.1M | 93.16% | 5.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $47.1M | $47.1M | 99.97% | 2.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $6.0M | $1.9M | 31.72% | 0.09% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $17.6M | NA | 0.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.05B | ties to item 31 ($2.05B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.06B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.06B | 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 | 12.47% | 12.47% | 13.47% | 9.37% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.44% | 12.44% | 13.46% | 9.36% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.46% | 12.46% | 13.48% | 9.32% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.52% | 12.52% | 13.58% | 9.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.67% | 12.67% | 13.69% | 9.29% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.55% | 12.55% | 13.56% | 9.26% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.64% | 12.64% | 13.65% | 9.34% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.66% | 12.66% | 13.71% | 9.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.96% | 12.96% | 13.98% | 9.78% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.92% | 12.92% | 13.96% | 9.77% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.88% | 12.88% | 13.94% | 9.62% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.54% | 12.54% | 13.56% | 9.69% | 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 |
|---|---|---|---|---|---|---|
| Westfield Bank (this bank) | Risk-based | 12.47% | 12.47% | 13.47% | 9.37% | |
| Home Federal Bank of Tennessee | $2.73B | CBLR | NA | NA | NA | 17.16% |
| Cornerstone Bank | $2.73B | CBLR | NA | NA | NA | 9.88% |
| Pinnacle Bank | $2.72B | Risk-based | 14.07% | 14.07% | 15.19% | 10.93% |
| State Bank of Southern Utah | $2.74B | CBLR | NA | NA | NA | 12.04% |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Planters Bank & Trust Company | $2.71B | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% |
| Open Bank | $2.75B | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| CalPrivate Bank | $2.71B | Risk-based | 13.61% | 13.61% | 14.86% | 11.52% |
| Lead Bank | $2.76B | Risk-based | 20.33% | 20.33% | 21.60% | 7.40% |
| Beverly Bank & Trust Company, N.A. | $2.69B | Risk-based | 11.43% | 11.43% | 12.10% | 9.91% |
| Peer 25th percentile | 11.76% | 11.76% | 12.73% | 9.89% | ||
| Peer median | 13.61% | 13.61% | 14.86% | 10.54% | ||
| Peer 75th percentile | 14.68% | 14.68% | 15.71% | 11.43% | ||
| This bank's percentile | 43 | 43 | 43 | 20 |
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/892205/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.