First Security Bank of Roundup: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 19.30% (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: 19.30% (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 27.14% +20.64 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 | 12,538 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.2M | 46,200 | RCOAA223 |
| Recomputed ratio | 27.14% | numerator / denominator | |
| Filed ratio | 27.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +20.64 pp | $9.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.14% +19.14 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 | 12,538 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.2M | 46,200 | RCOAA223 |
| Recomputed ratio | 27.14% | numerator / denominator | |
| Filed ratio | 27.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.14 pp | $8.8M | capital that could be lost first |
Total risk-based capital ratio 27.30% +17.30 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 | $12.6M | 12,612 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.2M | 46,200 | RCOAA223 |
| Recomputed ratio | 27.30% | numerator / denominator | |
| Filed ratio | 27.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +17.30 pp | $8.0M | capital that could be lost first |
Tier 1 leverage ratio 13.36% +8.36 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 | 12,538 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $93.8M | 93,832 | RCOAA224 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.36 pp | $7.8M | 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 | 5,050 | 5,050 | 5,050 | 5,050 | 5,050 | 5,051 | RCOAP742 |
| Retained earnings | 7,488 | 7,163 | 6,888 | 6,634 | 6,315 | 6,032 | RCOAKW00 |
| Accumulated other comprehensive income | (233) | (265) | (38) | (131) | (336) | (604) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,305 | 11,948 | 11,900 | 11,553 | 11,029 | 10,479 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 233 | 265 | 38 | 131 | 336 | 604 | P859 - P840 |
| Common equity Tier 1 capital | 12,538 | 12,213 | 11,938 | 11,684 | 11,365 | 11,083 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,538 | 12,213 | 11,938 | 11,684 | 11,365 | 11,083 | RCOA8274 |
| Tier 2 capital | 74 | 105 | 114 | 545 | 535 | 511 | RCOA5311 |
| Allowance includable in Tier 2 capital | 74 | 105 | 114 | 545 | 535 | 511 | RCOA5310 |
| Total capital | 12,612 | 12,318 | 12,052 | 12,229 | 11,900 | 11,594 | RCOA3792 |
| Total risk-weighted assets | 46,200 | 43,753 | 42,430 | 43,536 | 42,692 | 40,750 | RCOAA223 |
| Average total assets for the leverage ratio | 93,832 | 94,226 | 89,669 | 86,706 | 87,463 | 86,799 | 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 | $16.8M | $3.4M | 20.00% | 7.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.7M | $7.9M | 20.00% | 17.17% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.2M | $840K | 20.00% | 1.82% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $31.4M | $30.9M | 98.23% | 66.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.2M | $3.2M | 100.00% | 7.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $696K | $0 | 0.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $46.3M | ties to item 31 ($46.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.3M | RCONB704 |
| Less: excess allowance for credit losses | $74K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.2M | 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 | 27.14% | 27.14% | 27.30% | 13.36% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 27.91% | 27.91% | 28.15% | 12.96% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 28.14% | 28.14% | 28.40% | 13.31% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.84% | 26.84% | 28.09% | 13.48% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 26.62% | 26.62% | 27.87% | 12.99% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 27.20% | 27.20% | 28.45% | 12.77% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 26.74% | 26.74% | 27.99% | 12.57% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 26.69% | 26.69% | 27.95% | 13.28% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 25.82% | 25.82% | 27.07% | 12.41% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 25.99% | 25.99% | 27.24% | 11.76% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 24.98% | 24.98% | 26.23% | 11.13% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 24.22% | 24.22% | 25.47% | 11.05% | 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 of Roundup (this bank) | Risk-based | 27.14% | 27.14% | 27.30% | 13.36% | |
| Riverside Savings Bank, SSB | $94.5M | CBLR | NA | NA | NA | 18.78% |
| First State Bank of Harvey | $94.6M | CBLR | NA | NA | NA | 10.40% |
| Mayville State Bank | $94.6M | CBLR | NA | NA | NA | 11.72% |
| First Federal Savings Bank of Washington | $94.4M | CBLR | NA | NA | NA | 10.98% |
| Farmers Bank | $94.8M | CBLR | NA | NA | NA | 9.06% |
| Citizens Bank of Cumberland County, Inc. | $94.9M | CBLR | NA | NA | NA | 12.25% |
| Community Bank of Missouri | $94.1M | Risk-based | 16.21% | 16.21% | 17.06% | 13.86% |
| Home National Bank | $95.0M | CBLR | NA | NA | NA | 10.46% |
| Community Bank of Oelwein | $95.0M | CBLR | NA | NA | NA | 14.11% |
| Armstrong County Building and Loan Association | $95.1M | Risk-based | 28.13% | 28.13% | 29.00% | 12.50% |
| Peer 25th percentile | 19.19% | 19.19% | 20.04% | 10.59% | ||
| Peer median | 22.17% | 22.17% | 23.03% | 11.99% | ||
| Peer 75th percentile | 25.15% | 25.15% | 26.01% | 13.52% | ||
| This bank's percentile | 50 | 50 | 50 | 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/625056/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.