Security Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.34% (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: 6.34% (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 14.09% +7.59 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 | $180.0M | 180,046 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.28B | 1,277,590 | RCOAA223 |
| Recomputed ratio | 14.09% | numerator / denominator | |
| Filed ratio | 14.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.59 pp | $97.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.09% +6.09 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 | $180.0M | 180,046 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.28B | 1,277,590 | RCOAA223 |
| Recomputed ratio | 14.09% | numerator / denominator | |
| Filed ratio | 14.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.09 pp | $77.8M | capital that could be lost first |
Total risk-based capital ratio 14.34% +4.34 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 | $183.2M | 183,228 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.28B | 1,277,590 | RCOAA223 |
| Recomputed ratio | 14.34% | numerator / denominator | |
| Filed ratio | 14.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.34 pp | $55.5M | capital that could be lost first |
Tier 1 leverage ratio 10.92% +5.92 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 | $180.0M | 180,046 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.65B | 1,648,258 | RCOAA224 |
| Recomputed ratio | 10.92% | numerator / denominator | |
| Filed ratio | 10.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.92 pp | $97.6M | 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 | 115,644 | 115,644 | 115,644 | 115,644 | 115,644 | 115,644 | RCOAP742 |
| Retained earnings | 71,048 | 66,407 | 63,658 | 61,505 | 57,304 | 52,014 | RCOAKW00 |
| Accumulated other comprehensive income | (4,121) | (5,271) | (3,740) | (5,064) | (7,954) | (6,913) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 182,571 | 176,780 | 175,562 | 172,085 | 164,994 | 160,745 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,525) | (1,573) | (3,302) | (2,172) | 523 | (908) | P859 - P840 |
| Common equity Tier 1 capital | 180,046 | 175,207 | 172,260 | 169,913 | 165,517 | 159,837 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 180,046 | 175,207 | 172,260 | 169,913 | 165,517 | 159,837 | RCOA8274 |
| Tier 2 capital | 3,182 | 3,205 | 3,225 | 3,223 | 3,219 | 3,218 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,182 | 3,205 | 3,225 | 3,223 | 3,219 | 3,218 | RCOA5310 |
| Total capital | 183,228 | 178,412 | 175,485 | 173,136 | 168,736 | 163,055 | RCOA3792 |
| Total risk-weighted assets | 1,277,590 | 1,222,456 | 1,169,499 | 1,152,307 | 1,141,998 | 1,097,948 | RCOAA223 |
| Average total assets for the leverage ratio | 1,648,258 | 1,572,438 | 1,507,677 | 1,510,203 | 1,485,917 | 1,473,176 | 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 | $18.8M | $1.4M | 7.36% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $164.7M | $59.4M | 36.09% | 4.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $161.3M | $80.7M | 50.01% | 6.31% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $222K | $333K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.04B | $946.8M | 90.75% | 74.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $87.2M | $84.1M | 96.40% | 6.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $64.4M | $61.2M | 94.98% | 4.79% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $43.7M | NA | 3.42% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.23B | ties to item 31 ($1.23B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.28B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.28B | 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 | 14.09% | 14.09% | 14.34% | 10.92% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.33% | 14.33% | 14.59% | 11.14% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.73% | 14.73% | 15.01% | 11.43% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.75% | 14.75% | 15.03% | 11.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.49% | 14.49% | 14.78% | 11.14% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.56% | 14.56% | 14.85% | 10.85% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.51% | 14.51% | 14.81% | 12.10% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.35% | 14.35% | 14.69% | 10.91% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.13% | 14.13% | 14.48% | 10.61% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.01% | 14.01% | 14.36% | 10.53% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.16% | 14.16% | 14.52% | 10.68% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.04% | 14.04% | 14.42% | 10.62% | 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 |
|---|---|---|---|---|---|---|
| Security Bank and Trust Company (this bank) | Risk-based | 14.09% | 14.09% | 14.34% | 10.92% | |
| Servbank, N.A. | $1.70B | CBLR | NA | NA | NA | 11.81% |
| The Adirondack Trust Company | $1.70B | Risk-based | 16.98% | 16.99% | 18.25% | 10.49% |
| CBI Bank & Trust | $1.70B | Risk-based | 13.00% | 13.00% | 14.18% | 10.23% |
| The Security National Bank of Sioux City, Iowa | $1.69B | CBLR | NA | NA | NA | 12.79% |
| Foresight Bank | $1.71B | CBLR | NA | NA | NA | 11.27% |
| Commercial Bank of Texas, N.A. | $1.69B | Risk-based | 15.44% | 15.44% | 16.69% | 10.60% |
| First State Bank of Uvalde | $1.68B | CBLR | NA | NA | NA | 15.66% |
| Lincoln Savings Bank | $1.71B | Risk-based | 11.79% | 11.79% | 13.04% | 9.12% |
| Community National Bank & Trust of Texas | $1.68B | CBLR | NA | NA | NA | 10.62% |
| Southern Michigan Bank & Trust | $1.68B | CBLR | NA | NA | NA | 9.04% |
| Peer 25th percentile | 12.70% | 12.70% | 13.89% | 10.29% | ||
| Peer median | 14.22% | 14.22% | 15.43% | 10.61% | ||
| Peer 75th percentile | 15.82% | 15.82% | 17.08% | 11.68% | ||
| This bank's percentile | 50 | 50 | 50 | 60 |
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/118156/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.