Scottsburg Building and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 33.15% (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: 33.15% (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 40.33% +33.83 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 | $14.9M | 14,948 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.1M | 37,068 | RCOAA223 |
| Recomputed ratio | 40.33% | numerator / denominator | |
| Filed ratio | 40.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +33.83 pp | $12.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 40.33% +32.33 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 | $14.9M | 14,948 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.1M | 37,068 | RCOAA223 |
| Recomputed ratio | 40.33% | numerator / denominator | |
| Filed ratio | 40.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +32.33 pp | $12.0M | capital that could be lost first |
Total risk-based capital ratio 41.15% +31.15 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 | $15.3M | 15,254 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.1M | 37,068 | RCOAA223 |
| Recomputed ratio | 41.15% | numerator / denominator | |
| Filed ratio | 41.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +31.15 pp | $11.5M | capital that could be lost first |
Tier 1 leverage ratio 18.85% +13.85 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 | $14.9M | 14,948 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $79.3M | 79,294 | RCOAA224 |
| Recomputed ratio | 18.85% | numerator / denominator | |
| Filed ratio | 18.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.85 pp | $11.0M | 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 14,829 | 14,742 | 14,712 | 14,641 | 14,501 | 14,413 | RCOAKW00 |
| Accumulated other comprehensive income | (1,406) | (1,331) | (1,336) | (1,446) | (1,829) | (1,858) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,424 | 13,412 | 13,377 | 13,196 | 12,673 | 12,556 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,524 | 1,450 | 1,454 | 1,564 | 1,947 | 1,976 | P859 - P840 |
| Common equity Tier 1 capital | 14,948 | 14,862 | 14,831 | 14,760 | 14,620 | 14,532 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,948 | 14,862 | 14,831 | 14,760 | 14,620 | 14,532 | RCOA8274 |
| Tier 2 capital | 306 | 306 | 306 | 306 | 306 | 306 | RCOA5311 |
| Allowance includable in Tier 2 capital | 306 | 306 | 306 | 306 | 306 | 306 | RCOA5310 |
| Total capital | 15,254 | 15,168 | 15,137 | 15,066 | 14,926 | 14,838 | RCOA3792 |
| Total risk-weighted assets | 37,068 | 37,062 | 36,697 | 36,534 | 36,302 | 35,764 | RCOAA223 |
| Average total assets for the leverage ratio | 79,294 | 79,264 | 78,787 | 78,851 | 78,910 | 79,156 | 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 | $4.7M | $917K | 19.32% | 2.47% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $19.3M | $3.9M | 20.40% | 10.64% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $41.9M | $21.0M | 50.10% | 56.67% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $5.4M | $1.8M | 33.58% | 4.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.7M | $7.4M | 96.97% | 20.08% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $122K | $1.5M | 1250.00% | 4.11% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $865K | $432K | 50.00% | 1.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $37.1M | ties to item 31 ($37.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $37.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $37.1M | 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 | 40.33% | 40.33% | 41.15% | 18.85% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 40.10% | 40.10% | 40.93% | 18.75% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 40.41% | 40.41% | 41.25% | 18.82% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 40.40% | 40.40% | 41.24% | 18.72% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 40.27% | 40.27% | 41.12% | 18.53% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 40.63% | 40.63% | 41.49% | 18.36% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 39.53% | 39.53% | 40.36% | 18.11% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 40.33% | 40.33% | 41.18% | 18.02% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 40.28% | 40.28% | 41.13% | 17.92% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 38.98% | 38.98% | 39.80% | 17.86% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 39.05% | 39.05% | 39.88% | 18.11% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 39.52% | 39.52% | 40.36% | 18.12% | 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 |
|---|---|---|---|---|---|---|
| Scottsburg Building and Loan Association (this bank) | Risk-based | 40.33% | 40.33% | 41.15% | 18.85% | |
| The Conneaut Savings Bank | $76.7M | CBLR | NA | NA | NA | 15.09% |
| Farmers State Bank | $77.2M | CBLR | NA | NA | NA | 13.19% |
| First Bank of Utica | $77.4M | CBLR | NA | NA | NA | 14.27% |
| Bank of Ontario | $76.5M | CBLR | NA | NA | NA | 11.07% |
| Park Bank, N.A. | $76.5M | Risk-based | 29.61% | 29.61% | 30.90% | 14.26% |
| Redemption Bank | $77.5M | CBLR | NA | NA | NA | 18.53% |
| Randall State Bank | $76.4M | CBLR | NA | NA | NA | 10.73% |
| Marseilles Bank | $77.6M | Risk-based | 20.06% | 20.06% | 21.19% | 8.31% |
| Citizens National Bank of Crosbyton | $77.6M | CBLR | NA | NA | NA | 16.81% |
| Peer 25th percentile | 22.45% | 22.45% | 23.62% | 11.07% | ||
| Peer median | 24.83% | 24.83% | 26.05% | 14.26% | ||
| Peer 75th percentile | 27.22% | 27.22% | 28.47% | 15.09% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/735973/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.