Regulatory Capital Requirements

12 Months Ended

Dec. 31, 2025

Regulatory Capital Requirements Under Banking Regulations [Abstract]

The Company's primary source of cash is dividends from the Bank. The Bank is subject to certain restrictions on the amount of dividends that they may declare without prior regulatory approval. In addition, the dividends declared cannot be in excess of the amount which would cause the Bank to fall below the minimum required for capital adequacy purposes.

The Company is a bank holding company within the meaning of the Bank Holding Company Act of 1956, as amended and as such, must comply with the capital requirements of the FRB at the consolidated level. As a member bank of the FRB, the Bank is also required to comply with the regulatory capital requirement of the FRB.

The FRB has promulgated regulations imposing minimum capital requirements for bank holding companies and state member banks as well as prompt corrective action regulations for state member banks that implement the system of prompt corrective action established by Section 38 of the FDIA. Under the prompt corrective action regulations in effect as of December 31, 2025, a bank is "well-capitalized" if it has: (1) a total risk-based capital ratio of 10.0% or greater; (2) a Tier 1 risk-based capital ratio of 8.0% or greater; (3) a common equity Tier 1 capital ratio of 6.5% or greater; (4) a Tier 1 leverage ratio of 5.0% or greater; and (5) is not subject to any written agreement, order, capital directive or prompt corrective action directive to meet and maintain a specific capital level for any capital measure.

Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company's financial statements. Under capital adequacy guidelines, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company's and the Bank's assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. In addition, the prompt corrective action rules applicable to state member banks establish a framework of supervisory actions for state member banks that are not at least adequately capitalized. The Company's and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Bank holding companies are not subject to prompt corrective action requirements. However, a bank holding company is considered "well capitalized" for purpose of the FRB's Regulation Y if the bank holding company maintains on a consolidated basis a total risk-based capital ratio of 10.0% or greater and a Tier 1 risk-based capital ratio of 6.0% or greater and is not subject to any written agreement under capital directive or prompt correction action directive issued by the FRB to meet and maintain a specific capital level for any capital measure.

The Company and the Bank are required to maintain a capital conservation buffer composed of common equity Tier 1 capital equal to 2.5% of risk-weighted assets above the amounts required to be adequately capitalized in order to avoid limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers. Capital ratios required to be considered well-capitalized exceed the ratios required under the capital conservation buffer requirement at December 31, 2025.

As of December 31, 2025, the Company and the Bank exceeded all regulatory capital requirements and were considered “well-capitalized” under applicable rules. The following table presents actual and required capital ratios as of December 31, 2025 for the Company and the Bank.


	Actual				Minimum Required for Capital Adequacy Purposes				Minimum Required for Fully Phased in Capital Adequacy Purposes plus Capital Conservation Buffer				Minimum Required to be Considered “Well-Capitalized” Under Prompt Corrective Action Provisions
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
	(Dollars in Thousands)
At December 31, 2025:
Beacon Financial Corporation
Common equity Tier 1 capital ratio (1)	$	2,021,589	10.95	%	$	830,790	4.50	%	$	1,292,340	7.00	%	N/A		N/A
Tier 1 leverage capital ratio (2)	2,051,965		9.25	%	887,336		4.00	%	887,336		4.00	%	N/A		N/A
Tier 1 risk-based capital ratio (3)	2,051,965		11.12	%	1,107,175		6.00	%	1,568,498		8.50	%	N/A		N/A
Total risk-based capital ratio (4)	2,400,786		13.01	%	1,476,271		8.00	%	1,937,606		10.50	%	N/A		N/A
Beacon Bank & Trust
Common equity Tier 1 capital ratio (1)	$	2,069,767	11.22	%	$	830,120	4.50	%	$	1,291,298	7.00	%	$	1,199,063	6.50	%
Tier 1 leverage capital ratio (2)	2,069,767		9.39	%	881,690		4.00	%	881,690		4.00	%	1,102,112		5.00	%
Tier 1 risk-based capital ratio (3)	2,069,767		11.22	%	1,106,827		6.00	%	1,568,005		8.50	%	1,475,770		8.00	%
Total risk-based capital ratio (4)	2,280,038		12.36	%	1,475,753		8.00	%	1,936,925		10.50	%	1,844,691		10.00	%

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(1) Common equity Tier 1 capital ratio is calculated by dividing common equity Tier 1 capital by risk-weighted assets.

(2) Tier 1 leverage capital ratio is calculated by dividing Tier 1 capital by average assets.

(3) Tier 1 risk-based capital ratio is calculated by dividing Tier 1 capital by risk-weighted assets.

(4) Total risk-based capital ratio is calculated by dividing total capital by risk-weighted assets.

The following table presents actual and required capital ratios as of December 31, 2024 for the Company and the former bank subsidiaries under the regulatory capital rules then in effect.


	Actual				Minimum Required for Capital Adequacy Purposes				Minimum Required for Fully Phased in Capital Adequacy Purposes plus Capital Conservation Buffer				Minimum Required to be Considered “Well-Capitalized” Under Prompt Corrective Action Provisions
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
	(Dollars in Thousands)
At December 31, 2024:
Brookline Bancorp, Inc.
Common equity Tier 1 capital ratio (1)	$	1,022,454	10.46	%	$	439,870	4.50	%	$	684,243	7.00	%	N/A		N/A
Tier 1 leverage capital ratio (2)	1,032,255		9.06	%	455,742		4.00	%	455,742		4.00	%	N/A		N/A
Tier 1 risk-based capital ratio (3)	1,032,255		10.56	%	586,509		6.00	%	830,887		8.50	%	N/A		N/A
Total risk-based capital ratio (4)	1,214,208		12.42	%	782,099		8.00	%	1,026,504		10.50	%	N/A		N/A
Brookline Bank
Common equity Tier 1 capital ratio (1)	$	584,420	10.47	%	$	251,183	4.50	%	$	390,730	7.00	%	$	362,820	6.50	%
Tier 1 leverage capital ratio (2)	584,420		9.30	%	251,363		4.00	%	251,363		4.00	%	314,204		5.00	%
Tier 1 risk-based capital ratio (3)	584,420		10.47	%	334,911		6.00	%	474,457		8.50	%	446,548		8.00	%
Total risk-based capital ratio (4)	654,287		11.73	%	446,232		8.00	%	585,679		10.50	%	557,789		10.00	%
BankRI
Common equity Tier 1 capital ratio (1)	$	294,573	10.53	%	$	125,886	4.50	%	$	195,823	7.00	%	$	181,835	6.50	%
Tier 1 leverage capital ratio (2)	294,573		8.90	%	132,392		4.00	%	132,392		4.00	%	165,490		5.00	%
Tier 1 risk-based capital ratio (3)	294,573		10.53	%	167,848		6.00	%	237,784		8.50	%	223,797		8.00	%
Total risk-based capital ratio (4)	328,646		11.75	%	223,759		8.00	%	293,684		10.50	%	279,699		10.00	%
PCSB
Common equity Tier 1 capital ratio (1)	197,296		13.73	%	64,664		4.50	%	100,588		7.00	%	93,403		6.50	%
Tier 1 leverage capital ratio (2)	197,296		10.11	%	78,060		4.00	%	78,060		4.00	%	97,575		5.00	%
Tier 1 risk-based capital ratio (3)	197,296		13.73	%	86,218		6.00	%	122,142		8.50	%	114,958		8.00	%
Total risk-based capital ratio (4)	214,879		14.95	%	114,985		8.00	%	150,918		10.50	%	143,732		10.00	%

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(1) Common equity Tier 1 capital ratio is calculated by dividing common equity Tier 1 capital by risk-weighted assets.

(2) Tier 1 leverage capital ratio is calculated by dividing Tier 1 capital by average assets.

(3) Tier 1 risk-based capital ratio is calculated by dividing Tier 1 capital by risk-weighted assets.

(4) Total risk-based capital ratio is calculated by dividing total capital by risk-weighted assets.

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

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