Security Bank of Pulaski County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.80% (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: 6.80% (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 13.55% +7.05 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 | $14.5M | 14,492 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.0M | 106,950 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.05 pp | $7.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.55% +5.55 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 | $14.5M | 14,492 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.0M | 106,950 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.55 pp | $5.9M | capital that could be lost first |
Total risk-based capital ratio 14.80% +4.80 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 | $15.8M | 15,829 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.0M | 106,950 | RCOAA223 |
| Recomputed ratio | 14.80% | numerator / denominator | |
| Filed ratio | 14.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.80 pp | $5.1M | capital that could be lost first |
Tier 1 leverage ratio 8.91% +3.91 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 | $14.5M | 14,492 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $162.7M | 162,657 | RCOAA224 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.91 pp | $6.4M | 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 | 6,503 | 6,503 | 6,503 | 6,503 | 6,503 | 6,503 | RCOAP742 |
| Retained earnings | 8,258 | 7,927 | 7,623 | 7,344 | 7,082 | 6,759 | RCOAKW00 |
| Accumulated other comprehensive income | (928) | (1,047) | (879) | (1,269) | (1,869) | (2,137) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,833 | 13,383 | 13,247 | 12,578 | 11,716 | 11,125 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 659 | 778 | 610 | 1,000 | 1,600 | 1,868 | P859 - P840 |
| Common equity Tier 1 capital | 14,492 | 14,161 | 13,857 | 13,578 | 13,316 | 12,993 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,492 | 14,161 | 13,857 | 13,578 | 13,316 | 12,993 | RCOA8274 |
| Tier 2 capital | 1,337 | 1,303 | 1,295 | 1,273 | 1,261 | 1,260 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,337 | 1,303 | 1,295 | 1,273 | 1,261 | 1,260 | RCOA5310 |
| Total capital | 15,829 | 15,464 | 15,152 | 14,851 | 14,577 | 14,253 | RCOA3792 |
| Total risk-weighted assets | 106,950 | 106,289 | 105,090 | 105,093 | 101,854 | 103,205 | RCOAA223 |
| Average total assets for the leverage ratio | 162,657 | 162,317 | 159,366 | 163,242 | 160,678 | 153,652 | 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 | $8.0M | $517K | 6.44% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $50.5M | $12.3M | 24.38% | 11.51% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $60K | $12K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $29.3M | $16.3M | 55.59% | 15.24% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.5M | $5.3M | 150.00% | 4.97% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $774K | $1.2M | 150.00% | 1.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $64.5M | $63.0M | 97.59% | 58.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.0M | $7.5M | 93.75% | 6.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $927K | 82.92% | 0.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $107.0M | ties to item 31 ($107.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $107.0M | RCONB704 |
| Less: excess allowance for credit losses | $55K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $107.0M | 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 | 13.55% | 13.55% | 14.80% | 8.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.32% | 13.32% | 14.55% | 8.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.19% | 13.19% | 14.42% | 8.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.92% | 12.92% | 14.13% | 8.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.07% | 13.07% | 14.31% | 8.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.59% | 12.59% | 13.81% | 8.46% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.48% | 12.48% | 13.67% | 7.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.25% | 12.25% | 13.43% | 8.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.27% | 12.27% | 13.42% | 8.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.29% | 12.29% | 13.40% | 8.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.45% | 12.45% | 13.55% | 8.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.69% | 12.69% | 13.79% | 9.02% | 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 |
|---|---|---|---|---|---|---|
| Security Bank of Pulaski County (this bank) | Risk-based | 13.55% | 13.55% | 14.80% | 8.91% | |
| The Farmers National Bank of Lebanon | $163.0M | CBLR | NA | NA | NA | 10.72% |
| Fidelity Bank of Texas | $162.8M | CBLR | NA | NA | NA | 10.65% |
| First Bank | $162.4M | CBLR | NA | NA | NA | 12.41% |
| The Salyersville National Bank | $163.5M | Risk-based | 23.15% | 23.15% | 23.94% | 14.24% |
| Bank of Dade | $162.3M | Risk-based | 16.35% | 16.35% | 17.61% | 9.45% |
| First State Bank of Porter | $162.3M | CBLR | NA | NA | NA | 16.80% |
| Park State Bank & Trust | $162.3M | Risk-based | 18.96% | 18.96% | 20.21% | 11.27% |
| Commercial Trust Company of Fayette | $163.8M | CBLR | NA | NA | NA | 10.41% |
| Family Bank | $162.0M | Risk-based | 21.90% | 21.90% | 23.17% | 14.13% |
| Bank of Maysville | $164.0M | Risk-based | 30.26% | 30.26% | 31.08% | 16.94% |
| Peer 25th percentile | 18.96% | 18.96% | 20.21% | 10.67% | ||
| Peer median | 21.90% | 21.90% | 23.17% | 11.84% | ||
| Peer 75th percentile | 23.15% | 23.15% | 23.94% | 14.21% | ||
| 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/382854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.