Security Bank, S.B.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.14% (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: 11.14% (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 18.26% +11.76 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 | $24.9M | 24,850 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $136.1M | 136,090 | RCOAA223 |
| Recomputed ratio | 18.26% | numerator / denominator | |
| Filed ratio | 18.26% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.76 pp | $16.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.26% +10.26 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 | $24.9M | 24,850 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $136.1M | 136,090 | RCOAA223 |
| Recomputed ratio | 18.26% | numerator / denominator | |
| Filed ratio | 18.26% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.26 pp | $14.0M | capital that could be lost first |
Total risk-based capital ratio 19.14% +9.14 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 | $26.0M | 26,045 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $136.1M | 136,090 | RCOAA223 |
| Recomputed ratio | 19.14% | numerator / denominator | |
| Filed ratio | 19.14% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.14 pp | $12.4M | capital that could be lost first |
Tier 1 leverage ratio 10.09% +5.09 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 | $24.9M | 24,850 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $246.3M | 246,261 | RCOAA224 |
| Recomputed ratio | 10.09% | numerator / denominator | |
| Filed ratio | 10.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.09 pp | $12.5M | 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 | 5,661 | 5,661 | 5,662 | 5,622 | 0 | 0 | RCOAP742 |
| Retained earnings | 19,868 | 19,423 | 19,052 | 19,821 | 19,466 | 19,122 | RCOAKW00 |
| Accumulated other comprehensive income | (2,831) | (3,327) | (3,119) | (3,195) | (3,907) | (3,946) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,698 | 21,757 | 21,595 | 22,248 | 15,559 | 15,176 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,152 | 2,648 | 2,320 | 2,613 | 3,083 | 3,122 | P859 - P840 |
| Common equity Tier 1 capital | 24,850 | 24,405 | 23,915 | 24,861 | 18,642 | 18,298 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,850 | 24,405 | 23,915 | 24,861 | 18,642 | 18,298 | RCOA8274 |
| Tier 2 capital | 1,195 | 1,168 | 1,034 | 1,211 | 1,206 | 1,186 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,195 | 1,168 | 1,034 | 1,211 | 1,206 | 1,186 | RCOA5310 |
| Total capital | 26,045 | 25,573 | 24,949 | 26,072 | 19,848 | 19,484 | RCOA3792 |
| Total risk-weighted assets | 136,090 | 129,416 | 120,344 | 115,559 | 113,994 | 111,759 | RCOAA223 |
| Average total assets for the leverage ratio | 246,261 | 250,274 | 224,946 | 207,452 | 203,654 | 222,710 | 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 | $20.2M | $162K | 0.80% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.0M | $9.3M | 11.60% | 6.82% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $101K | $20K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $46.1M | $23.1M | 50.00% | 16.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $219K | $219K | 100.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $91.2M | $90.6M | 99.44% | 66.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.3M | $10.9M | 88.43% | 7.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 1.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $200K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| 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 | $136.1M | ties to item 31 ($136.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $136.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $136.1M | 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 | 18.26% | 18.26% | 19.14% | 10.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.86% | 18.86% | 19.76% | 9.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.87% | 19.87% | 20.73% | 10.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.51% | 21.51% | 22.56% | 11.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.35% | 16.35% | 17.41% | 9.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.37% | 16.37% | 17.43% | 8.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.73% | 15.73% | 16.85% | 8.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.26% | 15.26% | 16.47% | 7.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.17% | 16.17% | 17.55% | 8.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.91% | 15.91% | 17.26% | 7.98% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.71% | 15.71% | 16.94% | 8.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.78% | 15.78% | 17.02% | 9.05% | 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, S.B. (this bank) | Risk-based | 18.26% | 18.26% | 19.14% | 10.09% | |
| Capon Valley Bank | $244.2M | CBLR | NA | NA | NA | 9.67% |
| Homeland Community Bank | $244.1M | Risk-based | 13.83% | 13.83% | 14.72% | 8.46% |
| Home Savings and Loan Company of Kenton, Ohio, the dba HSLC | $245.0M | CBLR | NA | NA | NA | 17.11% |
| State Nebraska Bank &TRUST | $244.0M | Risk-based | 14.69% | 14.69% | 15.95% | 10.89% |
| Taylor County Bank | $243.8M | CBLR | NA | NA | NA | 12.86% |
| Main Bank | $245.2M | Risk-based | 14.82% | 14.82% | 16.07% | 11.55% |
| Bank of Abbeville & Trust Company | $245.5M | CBLR | NA | NA | NA | 12.92% |
| Mi Bank | $245.5M | Risk-based | 10.11% | 10.11% | 11.24% | 9.14% |
| The Turbotville National Bank | $243.5M | CBLR | NA | NA | NA | 16.49% |
| First Pioneer National Bank | $243.4M | CBLR | NA | NA | NA | 12.53% |
| Peer 25th percentile | 12.90% | 12.90% | 13.85% | 9.97% | ||
| Peer median | 14.26% | 14.26% | 15.33% | 12.04% | ||
| Peer 75th percentile | 14.72% | 14.72% | 15.98% | 12.90% | ||
| This bank's percentile | 100 | 100 | 100 | 30 |
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/218878/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.