First Security Bank - Sleepy Eye: Regulatory Capital and Risk-Weighted Assets
BankRegReports is independent of First Security Bank - Sleepy Eye and never asks for online banking logins or passwords.
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 41.27% (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: 41.27% (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 48.24% +41.74 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 | $27.8M | 27,831 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.7M | 57,689 | RCOAA223 |
| Recomputed ratio | 48.24% | numerator / denominator | |
| Filed ratio | 48.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +41.74 pp | $24.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 48.24% +40.24 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 | $27.8M | 27,831 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.7M | 57,689 | RCOAA223 |
| Recomputed ratio | 48.24% | numerator / denominator | |
| Filed ratio | 48.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +40.24 pp | $23.2M | capital that could be lost first |
Total risk-based capital ratio 49.27% +39.27 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 | $28.4M | 28,423 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.7M | 57,689 | RCOAA223 |
| Recomputed ratio | 49.27% | numerator / denominator | |
| Filed ratio | 49.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +39.27 pp | $22.7M | capital that could be lost first |
Tier 1 leverage ratio 15.26% +10.26 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 | $27.8M | 27,831 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $182.4M | 182,431 | RCOAA224 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.26 pp | $18.7M | 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 | 15,000 | 15,000 | 15,000 | 15,000 | 15,000 | 15,000 | RCOAP742 |
| Retained earnings | 15,072 | 14,295 | 13,619 | 12,942 | 12,306 | 14,767 | RCOAKW00 |
| Accumulated other comprehensive income | (1,656) | (1,811) | (1,502) | (2,271) | (2,508) | (3,911) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,416 | 27,484 | 27,117 | 25,671 | 24,798 | 25,856 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (585) | (430) | (739) | 30 | 267 | 1,670 | P859 - P840 |
| Common equity Tier 1 capital | 27,831 | 27,054 | 26,378 | 25,701 | 25,065 | 27,526 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,831 | 27,054 | 26,378 | 25,701 | 25,065 | 27,526 | RCOA8274 |
| Tier 2 capital | 592 | 553 | 557 | 729 | 754 | 754 | RCOA5311 |
| Allowance includable in Tier 2 capital | 592 | 553 | 557 | 729 | 754 | 754 | RCOA5310 |
| Total capital | 28,423 | 27,607 | 26,935 | 26,430 | 25,819 | 28,280 | RCOA3792 |
| Total risk-weighted assets | 57,689 | 64,102 | 70,015 | 74,471 | 75,966 | 78,456 | RCOAA223 |
| Average total assets for the leverage ratio | 182,431 | 182,491 | 182,931 | 174,393 | 175,310 | 181,141 | 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 | $89.7M | $333K | 0.37% | 0.58% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.2M | $14.3M | 29.03% | 24.73% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $475K | $475K | 100.00% | 0.82% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $6.6M | $4.1M | 61.14% | 7.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.0M | $1.5M | 150.00% | 2.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.8M | $31.8M | 100.00% | 55.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.4M | $3.3M | 97.28% | 5.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $829K | $829K | 100.00% | 1.44% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.0M | NA | 1.79% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $56.7M | ties to item 31 ($56.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $57.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $57.7M | 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 | 48.24% | 48.24% | 49.27% | 15.26% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 42.20% | 42.20% | 43.07% | 14.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 37.67% | 37.67% | 38.47% | 14.42% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 34.51% | 34.51% | 35.49% | 14.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.99% | 32.99% | 33.99% | 14.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 35.08% | 35.08% | 36.05% | 15.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 35.95% | 35.95% | 36.90% | 15.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 33.61% | 33.61% | 34.86% | 15.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 34.09% | 34.09% | 35.34% | 16.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 36.03% | 36.03% | 37.28% | 16.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.50% | 25.50% | 26.63% | 11.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 27.51% | 27.51% | 28.60% | 12.32% | 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 - Sleepy Eye (this bank) | Risk-based | 48.24% | 48.24% | 49.27% | 15.26% | |
| Ubank | $182.8M | CBLR | NA | NA | NA | 13.14% |
| The Putnam County National Bank of Carmel | $182.7M | CBLR | NA | NA | NA | 26.77% |
| Solomon State Bank | $182.6M | CBLR | NA | NA | NA | 19.05% |
| Danville State Savings Bank | $182.6M | CBLR | NA | NA | NA | 12.38% |
| First Federal Bank, a FSB | $182.6M | Risk-based | 12.44% | 12.44% | 13.66% | 7.82% |
| First Security State Bank | $183.1M | Risk-based | 19.90% | 19.90% | 20.97% | 7.60% |
| F&M Bank and Trust Company | $182.4M | Risk-based | 15.38% | 15.38% | 16.47% | 10.20% |
| Lasalle State Bank | $183.2M | Risk-based | 16.64% | 16.64% | 17.76% | 8.91% |
| First National Bank of Bosque County | $182.3M | Risk-based | 18.80% | 18.80% | 20.06% | 12.79% |
| Home Bank and Trust Company | $183.3M | Risk-based | 11.11% | 11.11% | 12.36% | 8.28% |
| Peer 25th percentile | 13.17% | 13.17% | 14.36% | 8.44% | ||
| Peer median | 16.01% | 16.01% | 17.11% | 11.29% | ||
| Peer 75th percentile | 18.26% | 18.26% | 19.48% | 13.05% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/861658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.