Sauk Valley Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.74% (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: 4.74% (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 11.49% +4.99 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 | $67.1M | 67,128 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $584.3M | 584,321 | RCOAA223 |
| Recomputed ratio | 11.49% | numerator / denominator | |
| Filed ratio | 11.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.99 pp | $29.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.49% +3.49 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 | $67.1M | 67,128 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $584.3M | 584,321 | RCOAA223 |
| Recomputed ratio | 11.49% | numerator / denominator | |
| Filed ratio | 11.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.49 pp | $20.4M | capital that could be lost first |
Total risk-based capital ratio 12.74% +2.74 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 | $74.4M | 74,438 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $584.3M | 584,321 | RCOAA223 |
| Recomputed ratio | 12.74% | numerator / denominator | |
| Filed ratio | 12.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.74 pp | $16.0M | capital that could be lost first |
Tier 1 leverage ratio 8.84% +3.84 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 | $67.1M | 67,128 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $759.4M | 759,418 | RCOAA224 |
| Recomputed ratio | 8.84% | numerator / denominator | |
| Filed ratio | 8.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.84 pp | $29.2M | 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 | 24,977 | 24,977 | 24,977 | 24,977 | 24,977 | 24,977 | RCOAP742 |
| Retained earnings | 42,304 | 41,119 | 40,713 | 39,054 | 38,122 | 36,854 | RCOAKW00 |
| Accumulated other comprehensive income | (6,927) | (7,066) | (6,395) | (6,735) | (8,801) | (8,605) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,354 | 59,030 | 59,295 | 57,296 | 54,298 | 53,226 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,774 | 6,900 | 6,215 | 6,543 | 8,596 | 8,386 | P859 - P840 |
| Common equity Tier 1 capital | 67,128 | 65,930 | 65,510 | 63,839 | 62,894 | 61,612 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 67,128 | 65,930 | 65,510 | 63,839 | 62,894 | 61,612 | RCOA8274 |
| Tier 2 capital | 7,310 | 7,338 | 7,239 | 6,992 | 6,859 | 6,534 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,310 | 7,338 | 7,239 | 6,992 | 6,859 | 6,534 | RCOA5310 |
| Total capital | 74,438 | 73,268 | 72,749 | 70,831 | 69,753 | 68,146 | RCOA3792 |
| Total risk-weighted assets | 584,321 | 586,661 | 579,146 | 572,732 | 567,249 | 550,417 | RCOAA223 |
| Average total assets for the leverage ratio | 759,418 | 756,417 | 742,149 | 748,102 | 715,979 | 699,872 | 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 | $60.5M | $8.1M | 13.40% | 1.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $163.4M | $33.6M | 20.57% | 5.75% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.2M | $332K | 6.41% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $101.3M | $50.8M | 50.10% | 8.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.6M | $6.9M | 150.00% | 1.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $443.7M | $423.7M | 95.50% | 72.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.9M | $31.5M | 95.57% | 5.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.7M | $29.7M | 100.00% | 5.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $50K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $277K | NA | 0.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $584.5M | ties to item 31 ($584.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $584.8M | RCONB704 |
| Less: excess allowance for credit losses | $497K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $584.3M | 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 | 11.49% | 11.49% | 12.74% | 8.84% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.24% | 11.24% | 12.49% | 8.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.31% | 11.31% | 12.56% | 8.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.15% | 11.15% | 12.37% | 8.53% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.09% | 11.09% | 12.30% | 8.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.19% | 11.19% | 12.38% | 8.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.21% | 11.21% | 12.37% | 8.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.90% | 10.90% | 12.06% | 8.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.15% | 11.15% | 12.44% | 8.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.08% | 11.08% | 12.26% | 8.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.43% | 11.43% | 12.65% | 8.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.76% | 11.76% | 13.04% | 8.47% | 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 |
|---|---|---|---|---|---|---|
| Sauk Valley Bank & Trust Company (this bank) | Risk-based | 11.49% | 11.49% | 12.74% | 8.84% | |
| Farmers State Bank | $790.3M | Risk-based | 12.15% | 12.15% | 13.40% | 8.84% |
| Citizens Trust Bank | $790.3M | Risk-based | 22.73% | 22.73% | 23.87% | 13.24% |
| First Western Bank | $792.7M | Risk-based | 11.88% | 11.88% | 12.90% | 8.90% |
| Reliabank Dakota | $788.4M | Risk-based | 14.06% | 14.06% | 14.82% | 10.49% |
| River Valley Community Bank | $793.1M | Risk-based | 13.82% | 13.82% | 14.90% | 8.73% |
| City State Bank | $787.9M | CBLR | NA | NA | NA | 9.37% |
| Farmers Bank & Trust Company | $794.0M | Risk-based | 11.43% | 11.43% | 12.16% | 9.24% |
| Decorah Bank and Trust Company | $794.1M | Risk-based | 13.13% | 13.13% | 14.38% | 10.41% |
| First Community Bank | $794.4M | CBLR | NA | NA | NA | 10.36% |
| First Savings Bank of Hegewisch | $787.0M | Risk-based | 38.89% | 38.89% | 39.51% | 14.88% |
| Peer 25th percentile | 12.08% | 12.08% | 13.27% | 8.98% | ||
| Peer median | 13.47% | 13.47% | 14.60% | 9.87% | ||
| Peer 75th percentile | 16.23% | 16.23% | 17.14% | 10.47% | ||
| This bank's percentile | 12 | 12 | 12 | 10 |
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/2797162/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.