WestStar Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.07% (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: 6.07% (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 13.13% +6.63 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 | $394.5M | 394,502 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.01B | 3,005,362 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.63 pp | $199.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.13% +5.13 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 | $394.5M | 394,502 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.01B | 3,005,362 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.13 pp | $154.1M | capital that could be lost first |
Total risk-based capital ratio 14.07% +4.07 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 | $422.8M | 422,827 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.01B | 3,005,362 | RCOAA223 |
| Recomputed ratio | 14.07% | numerator / denominator | |
| Filed ratio | 14.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.07 pp | $122.3M | capital that could be lost first |
Tier 1 leverage ratio 12.27% +7.27 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 | $394.5M | 394,502 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.22B | 3,215,763 | RCOAA224 |
| Recomputed ratio | 12.27% | numerator / denominator | |
| Filed ratio | 12.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.27 pp | $233.7M | 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 | 162,288 | 162,288 | 161,717 | 160,477 | 160,477 | 160,045 | RCOAP742 |
| Retained earnings | 273,706 | 262,889 | 253,907 | 252,446 | 243,146 | 234,047 | RCOAKW00 |
| Accumulated other comprehensive income | (52,562) | (51,069) | (47,283) | (52,383) | (64,960) | (67,398) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 383,432 | 374,108 | 368,341 | 360,540 | 338,663 | 326,694 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,070 | 9,530 | 5,698 | 10,754 | 23,287 | 25,681 | P859 - P840 |
| Common equity Tier 1 capital | 394,502 | 383,638 | 374,039 | 371,294 | 361,950 | 352,375 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 394,502 | 383,638 | 374,039 | 371,294 | 361,950 | 352,375 | RCOA8274 |
| Tier 2 capital | 28,325 | 27,258 | 26,863 | 26,106 | 27,202 | 28,990 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,325 | 27,258 | 26,863 | 26,106 | 27,202 | 28,990 | RCOA5310 |
| Total capital | 422,827 | 410,896 | 400,902 | 397,400 | 389,152 | 381,365 | RCOA3792 |
| Total risk-weighted assets | 3,005,362 | 2,883,158 | 2,844,926 | 2,693,730 | 2,738,058 | 2,732,113 | RCOAA223 |
| Average total assets for the leverage ratio | 3,215,763 | 3,146,897 | 3,136,423 | 3,158,627 | 3,158,020 | 3,141,591 | 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 | $42.6M | $4.3M | 10.07% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $594.0M | $124.7M | 20.99% | 4.15% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $326.6M | $257.7M | 78.92% | 8.58% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $40.9M | $61.3M | 150.00% | 2.04% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $2.16B | $2.14B | 99.22% | 71.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $104.5M | $95.1M | 91.03% | 3.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $301.0M | $300.1M | 99.67% | 9.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $23.5M | NA | 0.78% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.98B | ties to item 31 ($2.98B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.01B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.01B | 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 | 13.13% | 13.13% | 14.07% | 12.27% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.31% | 13.31% | 14.25% | 12.19% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.15% | 13.15% | 14.09% | 11.93% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.78% | 13.78% | 14.75% | 11.75% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.22% | 13.22% | 14.21% | 11.46% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.90% | 12.90% | 13.96% | 11.22% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.64% | 12.64% | 13.70% | 11.10% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.30% | 12.30% | 13.39% | 10.65% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.18% | 12.18% | 13.19% | 10.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.92% | 11.92% | 12.90% | 10.52% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.65% | 11.65% | 12.60% | 10.56% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.55% | 11.55% | 12.47% | 10.55% | 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 |
|---|---|---|---|---|---|---|
| WestStar Bank (this bank) | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% | |
| Lone Star National Bank | $3.28B | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| OakStar Bank | $3.29B | CBLR | NA | NA | NA | 9.79% |
| Fidelity Bank, N.A. | $3.30B | Risk-based | 10.97% | 10.97% | 12.16% | 9.99% |
| Bristol County Savings Bank | $3.26B | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% |
| Georgia Banking Company | $3.26B | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% |
| Union Savings Bank | $3.30B | CBLR | NA | NA | NA | 11.48% |
| ACNB Bank | $3.30B | Risk-based | 14.30% | 14.30% | 15.28% | 11.25% |
| BankFirst Financial Services | $3.31B | CBLR | NA | NA | NA | 10.86% |
| Red River Bank | $3.31B | Risk-based | 17.32% | 17.32% | 18.37% | 12.49% |
| Peer 25th percentile | 13.07% | 13.07% | 14.16% | 10.80% | ||
| Peer median | 15.39% | 16.25% | 17.52% | 11.36% | ||
| Peer 75th percentile | 17.58% | 17.58% | 18.66% | 12.77% | ||
| This bank's percentile | 29 | 29 | 29 | 60 |
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/1447639/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.