First Security Bank and Trust Company: 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 10.09% +1.09 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 | $23.8M | 23,847 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $236.4M | 236,424 | RCOAA224 |
| Recomputed ratio | 10.09% | numerator / denominator | |
| Filed ratio | 10.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.09 pp | $2.6M | 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 | 17,722 | 17,722 | 17,722 | 17,722 | 17,722 | 17,722 | RCOAP742 |
| Retained earnings | 6,115 | 6,477 | 5,951 | 5,121 | 5,131 | 4,256 | RCOAKW00 |
| Accumulated other comprehensive income | (23) | (28) | (21) | (24) | (35) | (34) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,814 | 24,171 | 23,652 | 22,819 | 22,818 | 21,944 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 33 | 28 | 0 | 24 | 35 | 34 | P859 - P840 |
| Common equity Tier 1 capital | 23,847 | 24,199 | 23,652 | 22,843 | 22,853 | 21,978 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,847 | 24,199 | 23,652 | 22,843 | 22,853 | 21,978 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | 2,556 | 2,471 | 2,064 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | 2,556 | 2,471 | 2,064 | |
| Total capital | NA | NA | NA | 25,399 | 25,324 | 24,042 | |
| Total risk-weighted assets | NA | NA | NA | 203,586 | 196,628 | 163,376 | |
| Average total assets for the leverage ratio | 236,424 | 251,503 | 250,215 | 236,795 | 216,810 | 190,044 | 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 | 10.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.22% | 11.22% | 12.48% | 9.65% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.62% | 11.62% | 12.88% | 10.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.45% | 13.45% | 14.72% | 11.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.67% | 14.67% | 15.87% | 14.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.57% | 17.57% | 18.71% | 16.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.43% | 21.43% | 22.68% | 19.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.15% | 23.15% | 24.40% | 20.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.12% | 22.12% | 23.19% | 20.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 26.65% | 26.65% | 27.90% | 22.19% | 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 and Trust Company (this bank) | CBLR | NA | NA | NA | 10.09% | |
| The First Security Bank | $225.6M | Risk-based | 11.14% | 11.14% | 12.27% | 7.98% |
| First Farmers and Commercial Bank | $226.4M | Risk-based | 14.54% | 14.54% | 15.80% | 9.86% |
| I3 Bank | $225.5M | Risk-based | 10.53% | 10.53% | 11.76% | 8.80% |
| Blue Grass Savings Bank | $225.5M | CBLR | NA | NA | NA | 14.30% |
| First Texoma National Bank | $225.4M | CBLR | NA | NA | NA | 11.60% |
| Community Bank of Cameron | $226.9M | Risk-based | 13.42% | 13.42% | 14.67% | 9.00% |
| Eagle Bank | $226.9M | Risk-based | 22.37% | 22.37% | 23.62% | 14.35% |
| Muenster State Bank | $227.0M | CBLR | NA | NA | NA | 14.78% |
| Unity National Bank of Houston | $224.9M | Risk-based | 8.54% | 15.51% | 16.74% | 12.07% |
| Peer 25th percentile | 10.68% | 11.71% | 12.87% | 9.00% | ||
| Peer median | 12.28% | 13.98% | 15.23% | 11.60% | ||
| Peer 75th percentile | 14.26% | 15.27% | 16.50% | 14.30% | ||
| This bank's percentile | NA | NA | NA | 44 |
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/377850/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.