Security Bank USA: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.72% (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: 6.72% (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 13.47% +6.97 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 | $25.1M | 25,098 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $186.3M | 186,302 | RCOAA223 |
| Recomputed ratio | 13.47% | numerator / denominator | |
| Filed ratio | 13.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.97 pp | $13.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.47% +5.47 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 | $25.1M | 25,098 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $186.3M | 186,302 | RCOAA223 |
| Recomputed ratio | 13.47% | numerator / denominator | |
| Filed ratio | 13.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.47 pp | $10.2M | capital that could be lost first |
Total risk-based capital ratio 14.72% +4.72 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 | $27.4M | 27,429 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $186.3M | 186,302 | RCOAA223 |
| Recomputed ratio | 14.72% | numerator / denominator | |
| Filed ratio | 14.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.72 pp | $8.8M | capital that could be lost first |
Tier 1 leverage ratio 9.36% +4.36 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 | $25.1M | 25,098 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $268.3M | 268,278 | RCOAA224 |
| Recomputed ratio | 9.36% | numerator / denominator | |
| Filed ratio | 9.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.36 pp | $11.7M | 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 | 17,500 | 17,500 | 15,000 | 15,000 | 12,500 | 12,500 | RCOAP742 |
| Retained earnings | 7,598 | 8,593 | 9,874 | 9,144 | 10,892 | 10,594 | RCOAKW00 |
| Accumulated other comprehensive income | (979) | (1,116) | (628) | (843) | (1,220) | (1,583) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,119 | 24,977 | 24,246 | 23,301 | 22,172 | 21,511 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 979 | 1,116 | 628 | 843 | 1,220 | 1,583 | P859 - P840 |
| Common equity Tier 1 capital | 25,098 | 26,093 | 24,874 | 24,144 | 23,392 | 23,094 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,098 | 26,093 | 24,874 | 24,144 | 23,392 | 23,094 | RCOA8274 |
| Tier 2 capital | 2,331 | 2,259 | 2,212 | 2,243 | 2,171 | 2,114 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,331 | 2,259 | 2,212 | 2,243 | 2,171 | 2,114 | RCOA5310 |
| Total capital | 27,429 | 28,352 | 27,086 | 26,387 | 25,563 | 25,208 | RCOA3792 |
| Total risk-weighted assets | 186,302 | 180,455 | 176,643 | 179,195 | 173,395 | 168,787 | RCOAA223 |
| Average total assets for the leverage ratio | 268,278 | 267,787 | 258,554 | 252,505 | 246,627 | 246,318 | 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 | $14.8M | $885K | 6.00% | 0.47% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.0M | $5.6M | 11.95% | 3.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $78.3M | $44.1M | 56.29% | 23.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $393K | $590K | 150.00% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $116.1M | $111.4M | 95.87% | 59.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.4M | $11.8M | 112.96% | 6.32% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.2M | $11.2M | 100.00% | 6.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $9K | $4K | 50.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $969K | NA | 0.52% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $185.5M | does not tie to item 31 ($186.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $186.5M | RCONB704 |
| Less: excess allowance for credit losses | $212K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $186.3M | 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 | 13.47% | 13.47% | 14.72% | 9.36% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.46% | 14.46% | 15.71% | 9.74% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.08% | 14.08% | 15.33% | 9.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.47% | 13.47% | 14.73% | 9.56% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.49% | 13.49% | 14.74% | 9.48% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.68% | 13.68% | 14.93% | 9.38% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.92% | 13.92% | 15.17% | 9.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.11% | 14.11% | 15.36% | 9.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.59% | 13.59% | 14.84% | 9.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.73% | 13.73% | 14.98% | 9.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.03% | 13.03% | 14.28% | 9.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.46% | 13.46% | 14.71% | 9.32% | 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 USA (this bank) | Risk-based | 13.47% | 13.47% | 14.72% | 9.36% | |
| Greenville Federal | $263.9M | Risk-based | 11.16% | 11.16% | 12.08% | 7.80% |
| Bank of Jamestown | $263.8M | CBLR | NA | NA | NA | 12.96% |
| Madison Valley Bank | $263.7M | Risk-based | 14.52% | 14.52% | 15.77% | 9.24% |
| FBT Bank & Mortgage | $263.6M | CBLR | NA | NA | NA | 10.39% |
| Commercial State Bank | $264.4M | CBLR | NA | NA | NA | 9.64% |
| Summit Bank | $264.4M | Risk-based | 20.74% | 20.74% | 22.01% | 16.37% |
| Texas Financial Bank | $264.6M | CBLR | NA | NA | NA | 11.72% |
| Bank of Desoto, N.A. | $264.6M | CBLR | NA | NA | NA | 10.06% |
| Jim Thorpe Neighborhood Bank | $265.0M | Risk-based | 21.01% | 21.01% | 22.04% | 10.08% |
| Peer 25th percentile | 13.68% | 13.68% | 14.85% | 9.64% | ||
| Peer median | 17.63% | 17.63% | 18.89% | 10.08% | ||
| Peer 75th percentile | 20.81% | 20.81% | 22.02% | 11.72% | ||
| This bank's percentile | 25 | 25 | 25 | 22 |
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/950758/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.