First Secure State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.53% (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: 10.53% (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 17.48% +10.98 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 | $37.4M | 37,448 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $214.2M | 214,192 | RCOAA223 |
| Recomputed ratio | 17.48% | numerator / denominator | |
| Filed ratio | 17.48% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.98 pp | $23.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.48% +9.48 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 | $37.4M | 37,448 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $214.2M | 214,192 | RCOAA223 |
| Recomputed ratio | 17.48% | numerator / denominator | |
| Filed ratio | 17.48% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.48 pp | $20.3M | capital that could be lost first |
Total risk-based capital ratio 18.53% +8.53 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 | $39.7M | 39,697 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $214.2M | 214,192 | RCOAA223 |
| Recomputed ratio | 18.53% | numerator / denominator | |
| Filed ratio | 18.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.53 pp | $18.3M | capital that could be lost first |
Tier 1 leverage ratio 13.03% +8.03 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 | $37.4M | 37,448 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $287.4M | 287,417 | RCOAA224 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.03 pp | $23.1M | 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 | 33,164 | 33,164 | 33,164 | 33,164 | 33,164 | 33,164 | RCOAP742 |
| Retained earnings | 6,692 | 6,217 | 5,717 | 5,111 | 4,646 | 4,310 | RCOAKW00 |
| Accumulated other comprehensive income | (1,852) | (1,808) | (1,612) | (1,850) | (2,375) | (2,417) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,004 | 37,573 | 37,269 | 36,425 | 35,435 | 35,057 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (556) | (602) | (800) | (563) | (40) | 0 | P859 - P840 |
| Common equity Tier 1 capital | 37,448 | 36,971 | 36,469 | 35,862 | 35,395 | 35,057 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,448 | 36,971 | 36,469 | 35,862 | 35,395 | 35,057 | RCOA8274 |
| Tier 2 capital | 2,249 | NA | 2,105 | 1,935 | 1,916 | 1,844 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,249 | NA | 2,105 | 1,935 | 1,916 | 1,844 | RCOA5310 |
| Total capital | 39,697 | NA | 38,574 | 37,797 | 37,311 | 36,901 | RCOA3792 |
| Total risk-weighted assets | 214,192 | NA | 208,908 | 186,543 | 184,536 | 183,965 | RCOAA223 |
| Average total assets for the leverage ratio | 287,417 | 287,272 | 288,492 | 282,582 | 279,699 | 281,482 | 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 | $40.0M | $7.6M | 19.07% | 3.57% | RC-R Part II, item 1 |
| Loans: residential mortgage | $49.3M | $29.9M | 60.69% | 13.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 1.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $150.1M | $150.1M | 100.00% | 70.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.0M | $15.5M | 96.62% | 7.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.9M | 100.00% | 4.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $214.2M | ties to item 31 ($214.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $214.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $214.2M | 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 | 17.48% | 17.48% | 18.53% | 13.03% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.46% | 17.46% | 18.46% | 12.64% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.22% | 19.22% | 20.26% | 12.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.18% | 19.18% | 20.22% | 12.65% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.06% | 19.06% | 20.06% | 12.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.83% | 17.83% | 18.74% | 12.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.52% | 17.52% | 18.39% | 11.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.48% | 17.48% | 18.31% | 12.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.07% | 18.07% | 18.89% | 12.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.27% | 19.27% | 20.11% | 12.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.50% | 19.50% | 20.26% | 12.10% | 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 |
|---|---|---|---|---|---|---|
| First Secure State Bank (this bank) | Risk-based | 17.48% | 17.48% | 18.53% | 13.03% | |
| Bank Irvine | $305.6M | CBLR | NA | NA | NA | 22.76% |
| Craft Bank | $305.9M | Risk-based | 14.40% | 14.40% | 15.55% | 13.81% |
| Century Bank of the Ozarks | $305.3M | CBLR | NA | NA | NA | 8.84% |
| Farmers and Merchants Bank | $306.1M | CBLR | NA | NA | NA | 9.05% |
| The Farmers Bank of Milton | $305.1M | Risk-based | 19.43% | 19.43% | 20.24% | 12.57% |
| Holcomb Bank | $304.8M | Risk-based | 11.58% | 11.58% | 12.83% | 8.84% |
| Savings Bank | $304.8M | CBLR | NA | NA | NA | 13.60% |
| The Claxton Bank | $304.8M | Risk-based | 15.39% | 15.39% | 16.65% | 12.60% |
| American Community Bank | $306.5M | CBLR | NA | NA | NA | 13.37% |
| Peer 25th percentile | 13.70% | 13.70% | 14.87% | 9.05% | ||
| Peer median | 14.90% | 14.90% | 16.10% | 12.60% | ||
| Peer 75th percentile | 16.40% | 16.40% | 17.54% | 13.60% | ||
| This bank's percentile | 75 | 75 | 75 | 56 |
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/285348/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.