1st Bank of Sea Isle City: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.27% (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: 9.27% (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 16.48% +9.98 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 | $29.8M | 29,759 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.6M | 180,574 | RCOAA223 |
| Recomputed ratio | 16.48% | numerator / denominator | |
| Filed ratio | 16.48% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.98 pp | $18.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.48% +8.48 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 | $29.8M | 29,759 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.6M | 180,574 | RCOAA223 |
| Recomputed ratio | 16.48% | numerator / denominator | |
| Filed ratio | 16.48% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.48 pp | $15.3M | capital that could be lost first |
Total risk-based capital ratio 17.27% +7.27 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 | $31.2M | 31,188 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.6M | 180,574 | RCOAA223 |
| Recomputed ratio | 17.27% | numerator / denominator | |
| Filed ratio | 17.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.27 pp | $13.1M | capital that could be lost first |
Tier 1 leverage ratio 9.72% +4.72 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 | $29.8M | 29,759 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $306.3M | 306,313 | RCOAA224 |
| Recomputed ratio | 9.72% | numerator / denominator | |
| Filed ratio | 9.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.72 pp | $14.4M | 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 | 100 | 100 | 100 | 100 | 100 | 100 | RCOAP742 |
| Retained earnings | 29,659 | 29,469 | 29,414 | 29,275 | 29,247 | 29,222 | RCOAKW00 |
| Accumulated other comprehensive income | 27 | 10 | 10 | 10 | 10 | (38) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,786 | 29,579 | 29,524 | 29,385 | 29,357 | 29,284 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (27) | (10) | (10) | (10) | (10) | 38 | P859 - P840 |
| Common equity Tier 1 capital | 29,759 | 29,569 | 29,514 | 29,375 | 29,347 | 29,322 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,759 | 29,569 | 29,514 | 29,375 | 29,347 | 29,322 | RCOA8274 |
| Tier 2 capital | 1,429 | 1,428 | 1,429 | 1,500 | 1,422 | 1,410 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,429 | 1,428 | 1,429 | 1,500 | 1,422 | 1,410 | RCOA5310 |
| Total capital | 31,188 | 30,997 | 30,943 | 30,875 | 30,769 | 30,732 | RCOA3792 |
| Total risk-weighted assets | 180,574 | 185,779 | 183,766 | 187,656 | 184,564 | 188,043 | RCOAA223 |
| Average total assets for the leverage ratio | 306,313 | 304,078 | 307,427 | 308,428 | 305,269 | 302,810 | 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 | $30.3M | $479K | 1.58% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.1M | $4.7M | 19.38% | 2.59% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $500K | $100K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $195.6M | $102.9M | 52.62% | 57.00% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $43.7M | $43.7M | 100.00% | 24.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.7M | $15.5M | 92.70% | 8.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.5M | $11.5M | 100.00% | 6.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.92% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $178.9M | does not tie to item 31 ($179.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $180.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $180.6M | 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 | 16.48% | 16.48% | 17.27% | 9.72% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.92% | 15.92% | 16.68% | 9.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.06% | 16.06% | 16.84% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.65% | 15.65% | 16.45% | 9.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.90% | 15.90% | 16.67% | 9.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.59% | 15.59% | 16.34% | 9.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.57% | 15.57% | 16.32% | 9.53% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.74% | 15.74% | 16.50% | 9.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.74% | 15.74% | 16.48% | 9.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.01% | 16.01% | 16.77% | 9.63% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.36% | 16.36% | 17.11% | 9.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.89% | 15.89% | 16.71% | 9.51% | 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 |
|---|---|---|---|---|---|---|
| 1st Bank of Sea Isle City (this bank) | Risk-based | 16.48% | 16.48% | 17.27% | 9.72% | |
| Community Bank | $310.8M | Risk-based | 23.98% | 23.98% | 24.99% | 16.02% |
| Horatio State Bank | $311.5M | CBLR | NA | NA | NA | 12.03% |
| Citizens State Bank of Loyal | $311.5M | CBLR | NA | NA | NA | 11.48% |
| Bank of Millbrook | $311.7M | Risk-based | 24.32% | 24.32% | 25.58% | 12.11% |
| The Bankers Bank | $310.5M | Risk-based | 14.08% | 14.08% | 15.33% | 12.70% |
| Wray State Bank | $312.0M | CBLR | NA | NA | NA | 9.92% |
| Goppert Financial Bank | $312.0M | CBLR | NA | NA | NA | 10.07% |
| Riverbank | $310.2M | CBLR | NA | NA | NA | 11.34% |
| Carthage Savings and Loan, N.A. | $312.1M | Risk-based | 25.26% | 25.26% | 26.25% | 12.86% |
| The Union Bank | $312.2M | CBLR | NA | NA | NA | 10.12% |
| Peer 25th percentile | 21.50% | 21.50% | 22.58% | 10.43% | ||
| Peer median | 24.15% | 24.15% | 25.28% | 11.75% | ||
| Peer 75th percentile | 24.56% | 24.56% | 25.75% | 12.55% | ||
| This bank's percentile | 25 | 25 | 25 | 0 |
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/148470/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.