Security Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.40% (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: 8.40% (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 15.15% +8.65 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 | $25.3M | 25,317 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.1M | 167,074 | RCOAA223 |
| Recomputed ratio | 15.15% | numerator / denominator | |
| Filed ratio | 15.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.65 pp | $14.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.15% +7.15 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 | $25.3M | 25,317 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.1M | 167,074 | RCOAA223 |
| Recomputed ratio | 15.15% | numerator / denominator | |
| Filed ratio | 15.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.15 pp | $12.0M | capital that could be lost first |
Total risk-based capital ratio 16.40% +6.40 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 | 27,408 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.1M | 167,074 | RCOAA223 |
| Recomputed ratio | 16.40% | numerator / denominator | |
| Filed ratio | 16.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.40 pp | $10.7M | capital that could be lost first |
Tier 1 leverage ratio 13.17% +8.17 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 | $25.3M | 25,317 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $192.3M | 192,252 | RCOAA224 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.17 pp | $15.7M | 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 | 6,045 | 6,045 | 6,045 | 6,045 | 5,045 | 5,045 | RCOAP742 |
| Retained earnings | 23,006 | 22,448 | 21,810 | 21,476 | 20,923 | 20,591 | RCOAKW00 |
| Accumulated other comprehensive income | (644) | (685) | (459) | (554) | (894) | (1,144) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,407 | 27,808 | 27,396 | 26,967 | 25,074 | 24,492 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,090) | (3,073) | (3,328) | (3,266) | (2,964) | (2,756) | P859 - P840 |
| Common equity Tier 1 capital | 25,317 | 24,735 | 24,068 | 23,701 | 22,110 | 21,736 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,317 | 24,735 | 24,068 | 23,701 | 22,110 | 21,736 | RCOA8274 |
| Tier 2 capital | 2,091 | 2,097 | 1,996 | 1,931 | 1,886 | 1,881 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,091 | 2,097 | 1,996 | 1,931 | 1,886 | 1,881 | RCOA5310 |
| Total capital | 27,408 | 26,832 | 26,064 | 25,632 | 23,996 | 23,617 | RCOA3792 |
| Total risk-weighted assets | 167,074 | 167,629 | 159,500 | 154,235 | 150,585 | 150,231 | RCOAA223 |
| Average total assets for the leverage ratio | 192,252 | 190,494 | 189,220 | 180,869 | 188,116 | 186,223 | 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 | $5.5M | $1.1M | 20.00% | 0.66% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $26.7M | $11.8M | 44.04% | 7.03% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.2M | $3.3M | 46.36% | 1.99% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $21.4M | $10.7M | 50.00% | 6.40% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $59K | $88K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $124.7M | $124.7M | 100.00% | 74.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.9M | $7.9M | 100.00% | 4.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.6M | $2.6M | 100.00% | 1.54% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.1M | NA | 3.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $162.2M | does not tie to item 31 ($167.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $167.3M | RCONB704 |
| Less: excess allowance for credit losses | $212K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $167.1M | 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 | 15.15% | 15.15% | 16.40% | 13.17% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.76% | 14.76% | 16.01% | 12.98% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.09% | 15.09% | 16.34% | 12.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.37% | 15.37% | 16.62% | 13.10% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.68% | 14.68% | 15.94% | 11.75% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.47% | 14.47% | 15.72% | 11.67% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.07% | 14.07% | 15.32% | 11.36% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.84% | 13.84% | 15.09% | 11.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.77% | 13.77% | 15.02% | 10.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.25% | 13.25% | 14.50% | 10.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.76% | 12.76% | 14.00% | 10.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.08% | 13.08% | 14.33% | 10.01% | 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 Savings Bank (this bank) | Risk-based | 15.15% | 15.15% | 16.40% | 13.17% | |
| Peoples Bank | $193.7M | CBLR | NA | NA | NA | 9.24% |
| Liberty Bank | $193.9M | Risk-based | 20.76% | 20.76% | 21.60% | 12.21% |
| Northern Interstate Bank, N.A. | $193.5M | CBLR | NA | NA | NA | 9.36% |
| The Farmers State Bank | $193.9M | Risk-based | 13.05% | 13.05% | 14.28% | 9.30% |
| Western Nebraska Bank | $193.3M | CBLR | NA | NA | NA | 10.07% |
| Farmers and Miners Bank | $193.2M | CBLR | NA | NA | NA | 13.28% |
| Community Neighbor Bank | $193.2M | CBLR | NA | NA | NA | 11.13% |
| The Cincinnatus Savings and Loan Company | $193.1M | CBLR | NA | NA | NA | 15.26% |
| Bank of Cave City | $194.4M | Risk-based | 20.62% | 20.62% | 21.80% | 8.38% |
| Peer 25th percentile | 16.83% | 16.83% | 17.94% | 9.30% | ||
| Peer median | 20.62% | 20.62% | 21.60% | 10.07% | ||
| Peer 75th percentile | 20.69% | 20.69% | 21.70% | 12.21% | ||
| This bank's percentile | 33 | 33 | 33 | 78 |
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/616540/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.