First Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.08% (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: 4.08% (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 10.82% +4.32 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 | $12.5M | 12,510 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.6M | 115,580 | RCOAA223 |
| Recomputed ratio | 10.82% | numerator / denominator | |
| Filed ratio | 10.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.32 pp | $5.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.82% +2.82 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 | $12.5M | 12,510 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.6M | 115,580 | RCOAA223 |
| Recomputed ratio | 10.82% | numerator / denominator | |
| Filed ratio | 10.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.82 pp | $3.3M | capital that could be lost first |
Total risk-based capital ratio 12.08% +2.08 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 | $14.0M | 13,957 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.6M | 115,580 | RCOAA223 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.08 pp | $2.4M | capital that could be lost first |
Tier 1 leverage ratio 7.93% +2.93 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 | $12.5M | 12,510 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $157.8M | 157,814 | RCOAA224 |
| Recomputed ratio | 7.93% | numerator / denominator | |
| Filed ratio | 7.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.93 pp | $4.6M | 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 | 8,800 | 8,800 | 8,800 | 8,800 | 8,800 | 8,800 | RCOAP742 |
| Retained earnings | 3,710 | 3,287 | 3,275 | 3,090 | 2,730 | 2,444 | RCOAKW00 |
| Accumulated other comprehensive income | (1,131) | (1,164) | (919) | (984) | (1,340) | (1,436) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,379 | 10,923 | 11,156 | 10,906 | 10,190 | 9,808 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,131 | 1,164 | 919 | 984 | 1,340 | 1,436 | P859 - P840 |
| Common equity Tier 1 capital | 12,510 | 12,087 | 12,075 | 11,890 | 11,530 | 11,244 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,510 | 12,087 | 12,075 | 11,890 | 11,530 | 11,244 | RCOA8274 |
| Tier 2 capital | 1,447 | 1,436 | 1,341 | 1,317 | 1,280 | 1,223 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,447 | 1,436 | 1,341 | 1,317 | 1,280 | 1,223 | RCOA5310 |
| Total capital | 13,957 | 13,523 | 13,416 | 13,207 | 12,810 | 12,467 | RCOA3792 |
| Total risk-weighted assets | 115,580 | 114,569 | 113,665 | 111,256 | 114,825 | 108,324 | RCOAA223 |
| Average total assets for the leverage ratio | 157,814 | 157,081 | 152,176 | 150,727 | 148,440 | 145,059 | 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 | $10.7M | $1.0M | 9.57% | 0.89% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.3M | $7.7M | 28.10% | 6.64% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $70.8M | $46.8M | 66.08% | 40.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.0M | $7.4M | 150.00% | 6.42% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.2M | $3.2M | 100.00% | 2.76% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $42.7M | $41.8M | 98.01% | 36.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.8M | $4.2M | 85.85% | 3.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.7M | $3.7M | 100.00% | 3.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $115.8M | ties to item 31 ($115.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $115.8M | RCONB704 |
| Less: excess allowance for credit losses | $216K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $115.6M | 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 | 10.82% | 10.82% | 12.08% | 7.93% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.55% | 10.55% | 11.80% | 7.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.62% | 10.62% | 11.80% | 7.93% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.69% | 10.69% | 11.87% | 7.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.04% | 10.04% | 11.16% | 7.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.38% | 10.38% | 11.51% | 7.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.14% | 10.14% | 11.26% | 7.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.89% | 9.89% | 11.01% | 7.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.17% | 10.17% | 11.37% | 7.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.24% | 10.24% | 11.28% | 7.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.31% | 10.31% | 11.38% | 8.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.76% | 9.76% | 10.81% | 7.56% | 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 Security Bank (this bank) | Risk-based | 10.82% | 10.82% | 12.08% | 7.93% | |
| Family Bank | $162.0M | Risk-based | 21.90% | 21.90% | 23.17% | 14.13% |
| The Antwerp Exchange Bank Company | $161.3M | CBLR | NA | NA | NA | 9.72% |
| Park State Bank & Trust | $162.3M | Risk-based | 18.96% | 18.96% | 20.21% | 11.27% |
| First State Bank of Porter | $162.3M | CBLR | NA | NA | NA | 16.80% |
| Community State Bank | $161.2M | CBLR | NA | NA | NA | 9.41% |
| Bank of Dade | $162.3M | Risk-based | 16.35% | 16.35% | 17.61% | 9.45% |
| First Bank | $162.4M | CBLR | NA | NA | NA | 12.41% |
| Belmont Savings Bank, SSB | $161.0M | CBLR | NA | NA | NA | 12.88% |
| The Bank of Baker | $160.9M | CBLR | NA | NA | NA | 10.85% |
| Fidelity Bank of Texas | $162.8M | CBLR | NA | NA | NA | 10.65% |
| Peer 25th percentile | 17.66% | 17.66% | 18.91% | 9.95% | ||
| Peer median | 18.96% | 18.96% | 20.21% | 11.06% | ||
| Peer 75th percentile | 20.43% | 20.43% | 21.69% | 12.77% | ||
| This bank's percentile | 0 | 0 | 0 | 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/109154/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.