Security State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.41% (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: 22.41% (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 29.15% +22.65 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 | $29.2M | 29,217 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.2M | 100,227 | RCOAA223 |
| Recomputed ratio | 29.15% | numerator / denominator | |
| Filed ratio | 29.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.65 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.15% +21.15 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 | $29.2M | 29,217 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.2M | 100,227 | RCOAA223 |
| Recomputed ratio | 29.15% | numerator / denominator | |
| Filed ratio | 29.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.15 pp | $21.2M | capital that could be lost first |
Total risk-based capital ratio 30.41% +20.41 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 | $30.5M | 30,474 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.2M | 100,227 | RCOAA223 |
| Recomputed ratio | 30.41% | numerator / denominator | |
| Filed ratio | 30.41% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.41 pp | $20.5M | capital that could be lost first |
Tier 1 leverage ratio 21.38% +16.38 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 | $29.2M | 29,217 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $136.7M | 136,673 | RCOAA224 |
| Recomputed ratio | 21.38% | numerator / denominator | |
| Filed ratio | 21.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +16.38 pp | $22.4M | 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 | 2,060 | 2,060 | 2,060 | 2,060 | 2,060 | 2,060 | RCOAP742 |
| Retained earnings | 27,173 | 26,554 | 26,320 | 25,765 | 25,196 | 24,513 | RCOAKW00 |
| Accumulated other comprehensive income | (784) | (876) | (594) | (764) | (978) | (1,017) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,449 | 27,738 | 27,786 | 27,061 | 26,278 | 25,556 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 768 | 855 | 573 | 743 | 956 | 995 | P859 - P840 |
| Common equity Tier 1 capital | 29,217 | 28,593 | 28,359 | 27,804 | 27,234 | 26,551 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,217 | 28,593 | 28,359 | 27,804 | 27,234 | 26,551 | RCOA8274 |
| Tier 2 capital | 1,257 | 1,127 | 1,184 | 1,143 | 1,190 | 1,099 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,257 | 1,127 | 1,184 | 1,143 | 1,190 | 1,099 | RCOA5310 |
| Total capital | 30,474 | 29,720 | 29,543 | 28,947 | 28,424 | 27,650 | RCOA3792 |
| Total risk-weighted assets | 100,227 | 89,701 | 94,340 | 91,050 | 94,877 | 87,493 | RCOAA223 |
| Average total assets for the leverage ratio | 136,673 | 145,204 | 141,360 | 138,500 | 133,989 | 134,261 | 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 | $6.4M | $242K | 3.78% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $29.9M | $6.2M | 20.77% | 6.17% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.1M | $419K | 20.00% | 0.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $34.5M | $17.4M | 50.46% | 17.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $20K | $20K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $57.1M | $57.1M | 100.00% | 56.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.8M | $8.5M | 96.81% | 8.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.7M | $10.7M | 100.00% | 10.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $100.6M | ties to item 31 ($100.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $100.6M | RCONB704 |
| Less: excess allowance for credit losses | $376K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $100.2M | 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 | 29.15% | 29.15% | 30.41% | 21.38% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 31.88% | 31.88% | 33.13% | 19.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 30.06% | 30.06% | 31.32% | 20.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 30.54% | 30.54% | 31.79% | 20.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 28.70% | 28.70% | 29.96% | 20.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 30.35% | 30.35% | 31.60% | 19.78% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 30.00% | 30.00% | 31.25% | 20.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 29.47% | 29.47% | 30.73% | 20.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 21.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 20.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 20.67% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 21.27% | 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 State Bank (this bank) | Risk-based | 29.15% | 29.15% | 30.41% | 21.38% | |
| The Farmers and Merchants Bank | $136.4M | CBLR | NA | NA | NA | 14.92% |
| Union State Bank | $136.5M | Risk-based | 13.06% | 13.06% | 13.67% | 8.12% |
| Southern Illinois Bank | $136.5M | CBLR | NA | NA | NA | 17.72% |
| Clay County Bank, Inc. | $135.9M | CBLR | NA | NA | NA | 14.80% |
| Merchants & Farmers Bank of Greene County | $135.9M | CBLR | NA | NA | NA | 11.69% |
| Western National Bank | $135.8M | Risk-based | 12.27% | 12.27% | 13.22% | 8.52% |
| RG Bank, a Savings and Loan Association | $136.7M | CBLR | NA | NA | NA | 11.86% |
| The Litchfield National Bank | $135.7M | Risk-based | 16.10% | 16.10% | 17.24% | 8.94% |
| Acb Bank | $135.5M | CBLR | NA | NA | NA | 12.24% |
| Peer 25th percentile | 12.67% | 12.67% | 13.44% | 8.94% | ||
| Peer median | 13.06% | 13.06% | 13.67% | 11.86% | ||
| Peer 75th percentile | 14.58% | 14.58% | 15.46% | 14.80% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/43052/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.