Roxboro Savings Bank, SSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 32.17% (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: 32.17% (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 38.92% +32.42 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 | $68.4M | 68,407 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $175.8M | 175,758 | RCOAA223 |
| Recomputed ratio | 38.92% | numerator / denominator | |
| Filed ratio | 38.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +32.42 pp | $57.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 38.92% +30.92 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 | $68.4M | 68,407 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $175.8M | 175,758 | RCOAA223 |
| Recomputed ratio | 38.92% | numerator / denominator | |
| Filed ratio | 38.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +30.92 pp | $54.3M | capital that could be lost first |
Total risk-based capital ratio 40.17% +30.17 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 | $70.6M | 70,610 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $175.8M | 175,758 | RCOAA223 |
| Recomputed ratio | 40.17% | numerator / denominator | |
| Filed ratio | 40.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +30.17 pp | $53.0M | capital that could be lost first |
Tier 1 leverage ratio 18.97% +13.97 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 | $68.4M | 68,407 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $360.5M | 360,522 | RCOAA224 |
| Recomputed ratio | 18.97% | numerator / denominator | |
| Filed ratio | 18.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.97 pp | $50.4M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 68,407 | 67,110 | 66,299 | 65,299 | 64,455 | 63,841 | RCOAKW00 |
| Accumulated other comprehensive income | (6,869) | (6,673) | (6,728) | (7,525) | (9,975) | (9,789) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,538 | 60,437 | 59,571 | 57,774 | 54,480 | 54,052 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,869 | 6,673 | 6,728 | 7,525 | 9,975 | 9,789 | P859 - P840 |
| Common equity Tier 1 capital | 68,407 | 67,110 | 66,299 | 65,299 | 64,455 | 63,841 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,407 | 67,110 | 66,299 | 65,299 | 64,455 | 63,841 | RCOA8274 |
| Tier 2 capital | 2,203 | 2,174 | 2,133 | 2,076 | 2,018 | 1,987 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,203 | 2,174 | 2,133 | 2,076 | 2,018 | 1,987 | RCOA5310 |
| Total capital | 70,610 | 69,284 | 68,432 | 67,375 | 66,473 | 65,828 | RCOA3792 |
| Total risk-weighted assets | 175,758 | 173,483 | 170,391 | 165,730 | 161,217 | 158,674 | RCOAA223 |
| Average total assets for the leverage ratio | 360,522 | 352,636 | 350,372 | 337,770 | 346,516 | 340,848 | 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 | $12.9M | $2.4M | 18.59% | 1.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $126.8M | $26.7M | 21.03% | 15.13% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $174.8M | $105.8M | 60.53% | 60.04% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $529K | $794K | 150.00% | 0.45% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $286K | $286K | 100.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $37.4M | $19.6M | 52.43% | 11.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.5M | $15.5M | 83.80% | 8.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $5.2M | 100.00% | 2.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $176.2M | ties to item 31 ($176.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $176.2M | RCONB704 |
| Less: excess allowance for credit losses | $475K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $175.8M | 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 | 38.92% | 38.92% | 40.17% | 18.97% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 38.68% | 38.68% | 39.94% | 19.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 38.91% | 38.91% | 40.16% | 18.92% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 39.40% | 39.40% | 40.65% | 19.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 39.98% | 39.98% | 41.23% | 18.60% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 40.23% | 40.23% | 41.49% | 18.73% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 40.59% | 40.59% | 41.85% | 19.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 42.06% | 42.06% | 43.31% | 19.05% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 41.37% | 41.37% | 42.62% | 18.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 41.56% | 41.56% | 42.81% | 19.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 41.38% | 41.38% | 42.63% | 19.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 42.13% | 42.13% | 43.39% | 19.58% | 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 |
|---|---|---|---|---|---|---|
| Roxboro Savings Bank, SSB (this bank) | Risk-based | 38.92% | 38.92% | 40.17% | 18.97% | |
| American State Bank | $360.8M | CBLR | NA | NA | NA | 11.11% |
| Heritage Bank, N.A. | $361.1M | Risk-based | 15.33% | 15.33% | 16.59% | 10.81% |
| Legacy Bank | $360.2M | Risk-based | 27.83% | 27.83% | 28.81% | 20.64% |
| Citizens First Bank | $361.3M | Risk-based | 9.97% | 9.97% | 11.09% | 8.24% |
| First National Bank in Port Lavaca | $361.3M | CBLR | NA | NA | NA | 13.00% |
| Rabun County Bank | $361.5M | CBLR | NA | NA | NA | 10.49% |
| Bankokolona | $359.6M | CBLR | NA | NA | NA | 10.09% |
| First National Bank of Decatur County | $359.6M | Risk-based | 9.98% | 9.98% | 10.99% | 7.42% |
| Shell Lake State Bank | $361.8M | CBLR | NA | NA | NA | 12.31% |
| Infinity Bank | $359.5M | Risk-based | 15.31% | 15.31% | 17.94% | 13.03% |
| Peer 25th percentile | 9.98% | 9.98% | 11.09% | 10.19% | ||
| Peer median | 15.31% | 15.31% | 16.59% | 10.96% | ||
| Peer 75th percentile | 15.33% | 15.33% | 17.94% | 12.83% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/472979/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.