First Security State Bank: 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 14.90% +5.90 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 | $13.1M | 13,082 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $87.8M | 87,827 | RCOAA224 |
| Recomputed ratio | 14.90% | numerator / denominator | |
| Filed ratio | 14.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.90 pp | $5.2M | 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 | 2,450 | 2,450 | 2,450 | 2,450 | 2,450 | 2,450 | RCOAP742 |
| Retained earnings | 10,632 | 10,403 | 10,183 | 10,668 | 10,531 | 10,275 | RCOAKW00 |
| Accumulated other comprehensive income | (650) | (697) | (680) | (806) | (921) | (1,095) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,432 | 12,156 | 11,953 | 12,312 | 12,060 | 11,630 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 650 | 697 | 680 | 806 | 921 | 1,095 | P859 - P840 |
| Common equity Tier 1 capital | 13,082 | 12,853 | 12,633 | 13,118 | 12,981 | 12,725 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,082 | 12,853 | 12,633 | 13,118 | 12,981 | 12,725 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 87,827 | 87,682 | 88,292 | 89,829 | 90,624 | 92,454 | 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 | 14.90% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 14.66% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 14.31% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 14.60% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 14.32% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 13.76% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 12.96% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 13.66% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 13.61% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 13.33% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 12.90% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 13.25% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 14.90% | |
| Bank of Elgin | $87.3M | CBLR | NA | NA | NA | 13.52% |
| F & M Bank and Trust Company | $87.4M | Risk-based | 11.85% | 11.85% | 12.84% | 10.17% |
| Basile State Bank | $87.4M | CBLR | NA | NA | NA | 10.09% |
| First Bank of Pike | $87.5M | Risk-based | 16.57% | 17.09% | 18.35% | 9.91% |
| Bank of Eufaula | $87.1M | CBLR | NA | NA | NA | 12.10% |
| The Four County Bank | $87.1M | CBLR | NA | NA | NA | 13.83% |
| First National Bank of Wauchula | $87.5M | CBLR | NA | NA | NA | 12.16% |
| North Cambridge Co-Operative Bank | $87.1M | Risk-based | 64.52% | 64.52% | 65.77% | 29.10% |
| Peer 25th percentile | 14.21% | 14.47% | 15.59% | 10.15% | ||
| Peer median | 16.57% | 17.09% | 18.35% | 12.13% | ||
| Peer 75th percentile | 40.55% | 40.81% | 42.06% | 13.60% | ||
| This bank's percentile | NA | NA | NA | 88 |
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/681043/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.