First Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.13% (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: 12.13% (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 18.88% +12.38 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 | $7.9M | 7,864 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.6M | 41,645 | RCOAA223 |
| Recomputed ratio | 18.88% | numerator / denominator | |
| Filed ratio | 18.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.38 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.88% +10.88 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 | $7.9M | 7,864 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.6M | 41,645 | RCOAA223 |
| Recomputed ratio | 18.88% | numerator / denominator | |
| Filed ratio | 18.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.88 pp | $4.5M | capital that could be lost first |
Total risk-based capital ratio 20.13% +10.13 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 | $8.4M | 8,385 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.6M | 41,645 | RCOAA223 |
| Recomputed ratio | 20.13% | numerator / denominator | |
| Filed ratio | 20.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.13 pp | $4.2M | capital that could be lost first |
Tier 1 leverage ratio 12.25% +7.25 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 | $7.9M | 7,864 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $64.2M | 64,190 | RCOAA224 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.25 pp | $4.7M | 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 | 7,150 | 7,150 | 7,150 | 7,150 | 7,150 | 7,150 | RCOAP742 |
| Retained earnings | 4,225 | 4,036 | 3,802 | 4,522 | 4,318 | 4,685 | RCOAKW00 |
| Accumulated other comprehensive income | (1,075) | (1,170) | (1,035) | (1,600) | (1,411) | (2,178) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,300 | 10,016 | 9,917 | 10,072 | 10,057 | 9,657 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,436) | (2,341) | (2,476) | (1,911) | (2,100) | (1,333) | P859 - P840 |
| Common equity Tier 1 capital | 7,864 | 7,675 | 7,441 | 8,161 | 7,957 | 8,324 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,864 | 7,675 | 7,441 | 8,161 | 7,957 | 8,324 | RCOA8274 |
| Tier 2 capital | 521 | 539 | 539 | 532 | 535 | 539 | RCOA5311 |
| Allowance includable in Tier 2 capital | 521 | 539 | 539 | 532 | 535 | 539 | RCOA5310 |
| Total capital | 8,385 | 8,214 | 7,980 | 8,693 | 8,492 | 8,863 | RCOA3792 |
| Total risk-weighted assets | 41,645 | 43,071 | 44,807 | 42,600 | 42,850 | 45,069 | RCOAA223 |
| Average total assets for the leverage ratio | 64,190 | 65,016 | 60,300 | 60,437 | 65,148 | 65,317 | 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 | $10.5M | $77K | 0.74% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.8M | $2.5M | 14.07% | 6.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.5M | $1.8M | 50.00% | 4.21% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $29.1M | $29.1M | 100.00% | 69.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.4M | $5.3M | 98.03% | 12.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.3M | $2.3M | 100.00% | 5.44% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $580K | NA | 1.39% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $41.1M | ties to item 31 ($41.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $41.7M | RCONB704 |
| Less: excess allowance for credit losses | $18K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $41.6M | 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 | 18.88% | 18.88% | 20.13% | 12.25% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 17.82% | 17.82% | 19.07% | 11.80% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 16.61% | 16.61% | 17.81% | 12.34% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 19.16% | 19.16% | 20.41% | 13.50% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 18.57% | 18.57% | 19.82% | 12.21% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 18.47% | 18.47% | 19.67% | 12.74% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.60% | 16.60% | 17.69% | 13.05% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 17.27% | 17.27% | 18.35% | 12.32% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.38% | 16.38% | 17.43% | 11.69% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.05% | 17.05% | 18.11% | 12.04% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.44% | 16.44% | 17.45% | 12.93% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 17.18% | 17.18% | 18.24% | 13.28% | 20.70% | 20.70% | 21.86% | 12.73% |
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 | 18.88% | 18.88% | 20.13% | 12.25% | |
| State Street Bank and Trust Company, N.A. | $65.2M | Risk-based | 343.56% | 343.56% | 343.56% | 101.58% |
| 1st Community Bank | $65.3M | CBLR | NA | NA | NA | 10.04% |
| Eastern National Bank | $65.2M | Risk-based | 13.92% | 13.92% | 15.17% | 8.01% |
| Fairview Savings and Loan Association | $65.1M | CBLR | NA | NA | NA | 20.76% |
| Farmers and Merchants Bank of Mound City, Kansas | $65.0M | Risk-based | 13.63% | 13.63% | 14.88% | 6.06% |
| Latimer State Bank | $65.5M | Risk-based | 72.24% | 72.24% | 73.19% | 25.01% |
| The Versailles Savings and Loan Company | $65.6M | CBLR | NA | NA | NA | 19.25% |
| Stanton State Bank | $64.8M | Risk-based | 16.45% | 16.45% | 17.63% | 9.65% |
| The Security State Bank | $64.8M | Risk-based | 43.35% | 43.35% | 43.97% | 19.51% |
| Grand Timber Bank | $64.5M | Risk-based | 13.31% | 13.31% | 14.54% | 10.68% |
| Peer 25th percentile | 13.77% | 13.77% | 15.03% | 9.75% | ||
| Peer median | 16.45% | 16.45% | 17.63% | 14.97% | ||
| Peer 75th percentile | 57.80% | 57.80% | 58.58% | 20.45% | ||
| This bank's percentile | 57 | 57 | 57 | 50 |
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/943143/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.