Security State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.37% (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: 9.37% (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 16.19% +9.69 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 | $46.9M | 46,887 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $289.7M | 289,676 | RCOAA223 |
| Recomputed ratio | 16.19% | numerator / denominator | |
| Filed ratio | 16.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.69 pp | $28.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.19% +8.19 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 | $46.9M | 46,887 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $289.7M | 289,676 | RCOAA223 |
| Recomputed ratio | 16.19% | numerator / denominator | |
| Filed ratio | 16.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.19 pp | $23.7M | capital that could be lost first |
Total risk-based capital ratio 17.37% +7.37 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 | $50.3M | 50,307 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $289.7M | 289,676 | RCOAA223 |
| Recomputed ratio | 17.37% | numerator / denominator | |
| Filed ratio | 17.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.37 pp | $21.3M | capital that could be lost first |
Tier 1 leverage ratio 10.44% +5.44 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 | $46.9M | 46,887 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $449.2M | 449,213 | RCOAA224 |
| Recomputed ratio | 10.44% | numerator / denominator | |
| Filed ratio | 10.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.44 pp | $24.4M | 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 | 13,798 | 13,798 | 13,798 | 13,798 | 13,798 | 13,798 | RCOAP742 |
| Retained earnings | 33,089 | 32,648 | 32,688 | 32,053 | 31,373 | 30,947 | RCOAKW00 |
| Accumulated other comprehensive income | (8,283) | (9,285) | (7,935) | (9,587) | (11,348) | (13,087) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,604 | 37,161 | 38,551 | 36,264 | 33,823 | 31,658 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,283 | 9,285 | 7,935 | 9,587 | 11,348 | 13,087 | P859 - P840 |
| Common equity Tier 1 capital | 46,887 | 46,446 | 46,486 | 45,851 | 45,171 | 44,745 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,887 | 46,446 | 46,486 | 45,851 | 45,171 | 44,745 | RCOA8274 |
| Tier 2 capital | 3,420 | 3,239 | 3,213 | 3,193 | 3,191 | 3,114 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,420 | 3,239 | 3,213 | 3,193 | 3,191 | 3,114 | RCOA5310 |
| Total capital | 50,307 | 49,685 | 49,699 | 49,044 | 48,362 | 47,859 | RCOA3792 |
| Total risk-weighted assets | 289,676 | 266,655 | 257,067 | 271,345 | 264,489 | 262,404 | RCOAA223 |
| Average total assets for the leverage ratio | 449,213 | 445,445 | 462,984 | 449,195 | 442,460 | 449,162 | 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 | $7.9M | $491K | 6.20% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $170.3M | $33.2M | 19.48% | 11.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.2M | $5.2M | 100.00% | 1.78% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $81.7M | $47.3M | 57.87% | 16.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $576K | $864K | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $178.3M | $171.3M | 96.09% | 59.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.7M | $16.6M | 88.97% | 5.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.6M | $12.6M | 100.00% | 4.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | NA | 0.75% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $287.5M | ties to item 31 ($287.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $289.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $289.7M | 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 | 16.19% | 16.19% | 17.37% | 10.44% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.42% | 17.42% | 18.63% | 10.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.08% | 18.08% | 19.33% | 10.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.90% | 16.90% | 18.07% | 10.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.08% | 17.08% | 18.29% | 10.21% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.05% | 17.05% | 18.24% | 9.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.91% | 16.91% | 18.07% | 9.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.71% | 18.71% | 19.96% | 10.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.95% | 17.95% | 19.16% | 9.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.68% | 18.68% | 19.93% | 9.68% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.75% | 18.75% | 20.00% | 9.92% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.37% | 18.37% | 19.62% | 10.04% | 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 | 16.19% | 16.19% | 17.37% | 10.44% | |
| First Peoples Bank | $449.4M | Risk-based | 14.48% | 14.48% | 15.73% | 12.84% |
| North Brookfield Savings Bank | $448.7M | CBLR | NA | NA | NA | 10.92% |
| Welch State Bank of Welch, Okla. | $449.8M | CBLR | NA | NA | NA | 10.20% |
| Greatamerica Bank N.A. | $450.0M | CBLR | NA | NA | NA | 61.62% |
| Bank of Madison | $448.1M | Risk-based | 14.61% | 14.61% | 15.86% | 11.59% |
| Watermark Bank | $450.5M | Risk-based | 14.11% | 14.11% | 15.36% | 13.29% |
| The Citizens State Bank | $450.6M | CBLR | NA | NA | NA | 14.45% |
| Patriot Bank | $451.2M | Risk-based | 12.39% | 12.39% | 13.12% | 9.89% |
| The Bank of Lafayette | $446.8M | CBLR | NA | NA | NA | 9.35% |
| Peer 25th percentile | 13.68% | 13.68% | 14.80% | 10.20% | ||
| Peer median | 14.29% | 14.29% | 15.54% | 11.59% | ||
| Peer 75th percentile | 14.51% | 14.51% | 15.76% | 13.29% | ||
| This bank's percentile | 100 | 100 | 100 | 33 |
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/955959/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.