Second Federal Savings & Loan Association of Philadelphia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.44% (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: 16.44% (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 23.19% +16.69 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 | $7.4M | 7,366 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $31.8M | 31,765 | RCOAA223 |
| Recomputed ratio | 23.19% | numerator / denominator | |
| Filed ratio | 23.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.69 pp | $5.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.19% +15.19 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 | $7.4M | 7,366 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $31.8M | 31,765 | RCOAA223 |
| Recomputed ratio | 23.19% | numerator / denominator | |
| Filed ratio | 23.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.19 pp | $4.8M | capital that could be lost first |
Total risk-based capital ratio 24.44% +14.44 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 | $7.8M | 7,763 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $31.8M | 31,765 | RCOAA223 |
| Recomputed ratio | 24.44% | numerator / denominator | |
| Filed ratio | 24.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.44 pp | $4.6M | capital that could be lost first |
Tier 1 leverage ratio 16.42% +11.42 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 | $7.4M | 7,366 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $44.9M | 44,869 | RCOAA224 |
| Recomputed ratio | 16.42% | numerator / denominator | |
| Filed ratio | 16.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.42 pp | $5.1M | 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 | 7,366 | 7,177 | 7,105 | 7,014 | 6,943 | 6,796 | RCOAKW00 |
| Accumulated other comprehensive income | (15) | 0 | 14 | 2 | (16) | (34) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,351 | 7,177 | 7,119 | 7,016 | 6,927 | 6,762 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 15 | 0 | (14) | (2) | 16 | 34 | P859 - P840 |
| Common equity Tier 1 capital | 7,366 | 7,177 | 7,105 | 7,014 | 6,943 | 6,796 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,366 | 7,177 | 7,105 | 7,014 | 6,943 | 6,796 | RCOA8274 |
| Tier 2 capital | 397 | 385 | 367 | 365 | 358 | 343 | RCOA5311 |
| Allowance includable in Tier 2 capital | 397 | 385 | 367 | 365 | 358 | 343 | RCOA5310 |
| Total capital | 7,763 | 7,562 | 7,472 | 7,379 | 7,301 | 7,139 | RCOA3792 |
| Total risk-weighted assets | 31,765 | 30,753 | 29,335 | 29,183 | 28,653 | 27,398 | RCOAA223 |
| Average total assets for the leverage ratio | 44,869 | 43,897 | 43,334 | 42,117 | 40,185 | 39,999 | 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 | $3.4M | $437K | 12.69% | 1.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $4.5M | $4.5M | 99.56% | 14.14% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $29.0M | $17.3M | 59.74% | 54.54% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $8.5M | $8.1M | 95.85% | 25.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.2M | $1.2M | 100.00% | 3.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $161K | $161K | 100.00% | 0.51% | 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 | $31.8M | ties to item 31 ($31.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $31.8M | RCONB704 |
| Less: excess allowance for credit losses | $31K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $31.8M | 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 | 23.19% | 23.19% | 24.44% | 16.42% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 23.34% | 23.34% | 24.59% | 16.35% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 24.22% | 24.22% | 25.47% | 16.40% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 24.03% | 24.03% | 25.29% | 16.65% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 24.23% | 24.23% | 25.48% | 17.28% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 24.80% | 24.80% | 26.06% | 16.99% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 25.32% | 25.32% | 26.58% | 16.90% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 25.29% | 25.29% | 26.54% | 17.01% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 25.77% | 25.77% | 27.02% | 17.23% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 24.66% | 24.66% | 25.90% | 17.87% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 26.37% | 26.37% | 27.62% | 17.99% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 26.00% | 26.00% | 27.25% | 18.21% | 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 |
|---|---|---|---|---|---|---|
| Second Federal Savings & Loan Association of Philadelphia (this bank) | Risk-based | 23.19% | 23.19% | 24.44% | 16.42% | |
| State Bank of Bellingham | $46.4M | Risk-based | 24.33% | 24.33% | 25.34% | 14.81% |
| Table Grove State Bank | $45.9M | CBLR | NA | NA | NA | 12.49% |
| State Bank of Taunton | $46.6M | Risk-based | 19.24% | 19.24% | 20.44% | 13.39% |
| Grant County State Bank | $46.7M | CBLR | NA | NA | NA | 13.90% |
| First State Bank | $46.8M | CBLR | NA | NA | NA | 12.20% |
| The Trust Bank | $47.0M | Risk-based | 30.56% | 30.56% | 31.81% | 16.15% |
| State Bank of Lake Park | $47.0M | CBLR | NA | NA | NA | 10.98% |
| The First National Bank of McIntosh | $47.0M | Risk-based | 69.56% | 69.56% | 70.82% | 20.20% |
| Greenleaf Trust N.A. | $47.1M | CBLR | NA | NA | NA | 75.92% |
| Peer 25th percentile | 23.06% | 23.06% | 24.11% | 12.49% | ||
| Peer median | 27.45% | 27.45% | 28.57% | 13.90% | ||
| Peer 75th percentile | 40.31% | 40.31% | 41.56% | 16.15% | ||
| This bank's percentile | 25 | 25 | 25 | 78 |
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/460275/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.