Sabine State Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.36% (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: 3.36% (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 10.54% +4.04 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 | $113.0M | 113,014 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,072,108 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.04 pp | $43.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.54% +2.54 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 | $113.0M | 113,014 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,072,108 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.54 pp | $27.2M | capital that could be lost first |
Total risk-based capital ratio 11.36% +1.36 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 | $121.8M | 121,753 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,072,108 | RCOAA223 |
| Recomputed ratio | 11.36% | numerator / denominator | |
| Filed ratio | 11.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.36 pp | $14.5M | capital that could be lost first |
Tier 1 leverage ratio 8.28% +3.28 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 | $113.0M | 113,014 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.37B | 1,365,467 | RCOAA224 |
| Recomputed ratio | 8.28% | numerator / denominator | |
| Filed ratio | 8.28% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.28 pp | $44.7M | 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 | 69,082 | 69,082 | 69,082 | 69,082 | 69,082 | 65,082 | RCOAP742 |
| Retained earnings | 44,218 | 55,185 | 70,487 | 70,875 | 71,692 | 66,091 | RCOAKW00 |
| Accumulated other comprehensive income | (3,454) | (4,711) | (4,339) | (4,945) | (6,150) | (6,182) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 109,846 | 119,556 | 135,230 | 135,012 | 134,624 | 124,991 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,168 | 4,397 | 3,997 | 4,575 | 5,753 | 5,757 | P859 - P840 |
| Common equity Tier 1 capital | 113,014 | 123,953 | 139,227 | 139,587 | 140,377 | 130,748 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 113,014 | 123,953 | 139,227 | 139,587 | 140,377 | 130,748 | RCOA8274 |
| Tier 2 capital | 8,739 | 8,613 | 8,489 | 8,366 | 8,523 | 8,603 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,739 | 8,613 | 8,489 | 8,366 | 8,523 | 8,603 | RCOA5310 |
| Total capital | 121,753 | 132,566 | 147,716 | 147,953 | 148,900 | 139,351 | RCOA3792 |
| Total risk-weighted assets | 1,072,108 | 1,069,854 | 1,108,154 | 1,071,964 | 1,031,993 | 1,069,724 | RCOAA223 |
| Average total assets for the leverage ratio | 1,365,467 | 1,338,177 | 1,312,812 | 1,332,592 | 1,367,511 | 1,406,135 | 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 | $92.7M | $1.3M | 1.42% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $116.0M | $37.6M | 32.41% | 3.51% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $119.3M | $60.1M | 50.36% | 5.60% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $153.4M | $230.1M | 150.00% | 21.47% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $16.7M | $25.0M | 150.00% | 2.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $810.2M | $654.1M | 80.73% | 61.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $54.2M | $57.6M | 106.35% | 5.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.2M | $6.2M | 100.00% | 0.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.07B | ties to item 31 ($1.07B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.07B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.07B | 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 | 10.54% | 10.54% | 11.36% | 8.28% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.59% | 11.59% | 12.39% | 9.26% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.56% | 12.56% | 13.33% | 10.61% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.02% | 13.02% | 13.80% | 10.47% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.60% | 13.60% | 14.43% | 10.27% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.22% | 12.22% | 13.03% | 9.30% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.50% | 12.50% | 13.33% | 9.56% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.54% | 12.54% | 13.35% | 9.63% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.76% | 12.76% | 13.63% | 9.68% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.06% | 13.06% | 14.00% | 9.73% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.00% | 13.00% | 13.97% | 10.23% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.63% | 13.63% | 14.68% | 10.12% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Sabine State Bank and Trust Company (this bank) | Risk-based | 10.54% | 10.54% | 11.36% | 8.28% | |
| First State Bank | $1.35B | CBLR | NA | NA | NA | 10.01% |
| Inbank | $1.35B | Risk-based | 14.15% | 14.15% | 15.40% | 11.46% |
| Townbridge Bank | $1.35B | Risk-based | 11.20% | 13.62% | 14.55% | 8.83% |
| Coastal Carolina National Bank | $1.35B | Risk-based | 12.99% | 12.99% | 14.21% | 9.38% |
| Blue SKY Bank | $1.35B | CBLR | NA | NA | NA | 9.08% |
| Fortis Bank | $1.35B | Risk-based | 12.04% | 12.04% | 13.13% | 8.96% |
| Bank Midwest | $1.35B | Risk-based | 11.95% | 11.95% | 13.12% | 10.16% |
| Studio Bank | $1.34B | Risk-based | 11.45% | 11.45% | 12.63% | 9.49% |
| Capra Bank | $1.34B | Risk-based | 15.62% | 15.62% | 16.41% | 8.91% |
| Idaho First Bank | $1.36B | Risk-based | 14.00% | 14.00% | 15.17% | 10.47% |
| Peer 25th percentile | 11.82% | 12.02% | 13.13% | 8.99% | ||
| Peer median | 12.51% | 13.30% | 14.38% | 9.44% | ||
| Peer 75th percentile | 14.04% | 14.04% | 15.23% | 10.12% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/125855/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.