Security First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.25% (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: 4.25% (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 11.03% +4.53 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 | $188.9M | 188,934 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,712,530 | RCOAA223 |
| Recomputed ratio | 11.03% | numerator / denominator | |
| Filed ratio | 11.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.53 pp | $77.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.03% +3.03 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 | $188.9M | 188,934 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,712,530 | RCOAA223 |
| Recomputed ratio | 11.03% | numerator / denominator | |
| Filed ratio | 11.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.03 pp | $51.9M | capital that could be lost first |
Total risk-based capital ratio 12.25% +2.25 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 | $209.8M | 209,844 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,712,530 | RCOAA223 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.25 pp | $38.6M | capital that could be lost first |
Tier 1 leverage ratio 8.30% +3.30 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 | $188.9M | 188,934 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.28B | 2,277,562 | RCOAA224 |
| Recomputed ratio | 8.30% | numerator / denominator | |
| Filed ratio | 8.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.30 pp | $75.1M | 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 | 93,000 | 71,000 | 71,000 | 71,000 | 71,000 | 71,000 | RCOAP742 |
| Retained earnings | 126,141 | 120,805 | 117,170 | 111,532 | 106,861 | 102,134 | RCOAKW00 |
| Accumulated other comprehensive income | (2,101) | (2,175) | (1,266) | (1,680) | (3,498) | (4,392) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 217,040 | 189,630 | 186,904 | 180,852 | 174,363 | 168,742 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (28,106) | (8,681) | (9,660) | (9,237) | (7,440) | (6,566) | P859 - P840 |
| Common equity Tier 1 capital | 188,934 | 180,949 | 177,244 | 171,615 | 166,923 | 162,176 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 188,934 | 180,949 | 177,244 | 171,615 | 166,923 | 162,176 | RCOA8274 |
| Tier 2 capital | 20,910 | 19,051 | 17,482 | 17,842 | 17,045 | 18,273 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,910 | 19,051 | 17,482 | 17,842 | 17,045 | 18,273 | RCOA5310 |
| Total capital | 209,844 | 200,000 | 194,726 | 189,457 | 183,968 | 180,449 | RCOA3792 |
| Total risk-weighted assets | 1,712,530 | 1,588,939 | 1,568,259 | 1,508,776 | 1,500,376 | 1,461,638 | RCOAA223 |
| Average total assets for the leverage ratio | 2,277,562 | 2,153,619 | 2,155,133 | 2,010,165 | 2,023,154 | 2,067,260 | 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 | $304.0M | $2.3M | 0.75% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $336.5M | $113.4M | 33.69% | 6.62% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $30K | $6K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $402.4M | $284.4M | 70.67% | 16.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.7M | $4.1M | 148.67% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.18B | $1.14B | 96.56% | 66.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $81.5M | $75.4M | 92.50% | 4.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.7M | $16.1M | 96.75% | 0.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $76.6M | NA | 4.47% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.64B | ties to item 31 ($1.64B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.71B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.71B | 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 | 11.03% | 11.03% | 12.25% | 8.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.39% | 11.39% | 12.59% | 8.40% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.30% | 11.30% | 12.42% | 8.22% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.37% | 11.37% | 12.56% | 8.54% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.13% | 11.13% | 12.26% | 8.25% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.10% | 11.10% | 12.35% | 7.84% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.31% | 11.31% | 12.52% | 7.83% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.34% | 11.34% | 12.57% | 8.14% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.95% | 10.95% | 12.13% | 7.93% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.80% | 10.80% | 11.99% | 7.89% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.53% | 10.53% | 11.68% | 8.24% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.73% | 10.73% | 11.87% | 8.22% | 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 First Bank (this bank) | Risk-based | 11.03% | 11.03% | 12.25% | 8.30% | |
| Cashmere Valley Bank | $2.32B | CBLR | NA | NA | NA | 12.50% |
| Colorado Federal Savings Bank | $2.31B | Risk-based | 16.64% | 16.64% | 17.50% | 10.47% |
| The First National Bank of Fort Smith | $2.31B | CBLR | NA | NA | NA | 11.08% |
| Blue Ridge Bank, N.A. | $2.31B | Risk-based | 15.10% | 15.10% | 16.36% | 11.23% |
| Crews Bank & Trust | $2.33B | CBLR | NA | NA | NA | 10.69% |
| Hanover Community Bank | $2.33B | Risk-based | 13.59% | 13.59% | 14.84% | 9.76% |
| First Bank of the Lake | $2.34B | Risk-based | 15.90% | 15.90% | 17.16% | 7.08% |
| Farmers and Merchants Trust Company of Chambersburg | $2.34B | Risk-based | 12.47% | 12.47% | 13.73% | 8.83% |
| Parke Bank | $2.30B | CBLR | NA | NA | NA | 15.88% |
| Pioneer Bank, N.A. | $2.34B | Risk-based | 13.22% | 13.22% | 14.48% | 9.97% |
| Peer 25th percentile | 13.31% | 13.31% | 14.57% | 9.81% | ||
| Peer median | 14.35% | 14.35% | 15.60% | 10.58% | ||
| Peer 75th percentile | 15.70% | 15.70% | 16.96% | 11.19% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/276850/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.