The Bank of South Carolina: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 11.76% +2.76 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $65.3M | 65,318 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $555.4M | 555,367 | RCOAA224 |
| Recomputed ratio | 11.76% | numerator / denominator | |
| Filed ratio | 11.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.76 pp | $15.3M | 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 | 19,000 | 19,000 | 19,000 | 19,000 | 19,000 | 19,000 | RCOAP742 |
| Retained earnings | 46,318 | 45,996 | 45,506 | 45,046 | 44,132 | 43,400 | RCOAKW00 |
| Accumulated other comprehensive income | (4,927) | (5,213) | (4,980) | (5,689) | (6,997) | (8,090) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,391 | 59,783 | 59,526 | 58,357 | 56,135 | 54,310 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,927 | 5,213 | 4,980 | 5,689 | 6,997 | 8,090 | P859 - P840 |
| Common equity Tier 1 capital | 65,318 | 64,996 | 64,506 | 64,046 | 63,132 | 62,400 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,318 | 64,996 | 64,506 | 64,046 | 63,132 | 62,400 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 555,367 | 548,324 | 562,797 | 568,477 | 560,318 | 554,029 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 11.76% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.85% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.46% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.27% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.26% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.49% | 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 |
|---|---|---|---|---|---|---|
| The Bank of South Carolina (this bank) | CBLR | NA | NA | NA | 11.76% | |
| RVR Bank | $570.2M | CBLR | NA | NA | NA | 9.77% |
| South Georgia Banking Company | $570.1M | Risk-based | 17.89% | 17.89% | 18.95% | 13.86% |
| Hyperion Bank | $569.9M | Risk-based | 12.36% | 12.36% | 13.25% | 10.46% |
| Baraboo State Bank | $569.6M | Risk-based | 19.66% | 19.66% | 20.91% | 11.70% |
| Intracoastal Bank | $573.2M | Risk-based | 11.83% | 11.83% | 13.08% | 9.77% |
| Buckeye State Bank | $569.2M | Risk-based | 11.36% | 11.36% | 12.17% | 8.16% |
| Mid-America Bank | $573.3M | Risk-based | 12.23% | 12.23% | 13.27% | 10.18% |
| Trinity Bank, N.A. | $569.1M | Risk-based | 16.93% | 16.93% | 18.18% | 12.79% |
| Table Rock Community Bank | $568.9M | Risk-based | 10.84% | 10.84% | 11.99% | 8.25% |
| Panhandle First Bank | $568.7M | Risk-based | 17.49% | 17.49% | 18.75% | 13.03% |
| Peer 25th percentile | 11.83% | 11.83% | 13.08% | 9.77% | ||
| Peer median | 12.36% | 12.36% | 13.27% | 10.32% | ||
| Peer 75th percentile | 17.49% | 17.49% | 18.75% | 12.52% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/246022/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.