Security State Bank of Kenyon: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.78% (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: 8.78% (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 15.77% +9.27 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 | $9.1M | 9,125 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.9M | 57,881 | RCOAA223 |
| Recomputed ratio | 15.77% | numerator / denominator | |
| Filed ratio | 15.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.27 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.77% +7.77 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 | $9.1M | 9,125 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.9M | 57,881 | RCOAA223 |
| Recomputed ratio | 15.77% | numerator / denominator | |
| Filed ratio | 15.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.77 pp | $4.5M | capital that could be lost first |
Total risk-based capital ratio 16.78% +6.78 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 | $9.7M | 9,711 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.9M | 57,881 | RCOAA223 |
| Recomputed ratio | 16.78% | numerator / denominator | |
| Filed ratio | 16.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.78 pp | $3.9M | capital that could be lost first |
Tier 1 leverage ratio 12.56% +7.56 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 | $9.1M | 9,125 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $72.6M | 72,637 | RCOAA224 |
| Recomputed ratio | 12.56% | numerator / denominator | |
| Filed ratio | 12.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.56 pp | $5.5M | 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 | 6,250 | 6,250 | 6,250 | 6,250 | 6,250 | 6,250 | RCOAP742 |
| Retained earnings | 2,875 | 2,665 | 2,937 | 2,807 | 2,654 | 2,539 | RCOAKW00 |
| Accumulated other comprehensive income | (369) | (417) | (317) | (380) | (478) | (599) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,756 | 8,498 | 8,870 | 8,677 | 8,426 | 8,190 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 369 | 417 | 317 | 380 | 478 | 599 | P859 - P840 |
| Common equity Tier 1 capital | 9,125 | 8,915 | 9,187 | 9,057 | 8,904 | 8,789 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,125 | 8,915 | 9,187 | 9,057 | 8,904 | 8,789 | RCOA8274 |
| Tier 2 capital | 586 | 562 | 562 | 555 | 531 | 499 | RCOA5311 |
| Allowance includable in Tier 2 capital | 586 | 562 | 562 | 555 | 531 | 499 | RCOA5310 |
| Total capital | 9,711 | 9,477 | 9,749 | 9,612 | 9,435 | 9,288 | RCOA3792 |
| Total risk-weighted assets | 57,881 | 55,965 | 55,247 | 53,912 | 54,211 | 54,557 | RCOAA223 |
| Average total assets for the leverage ratio | 72,637 | 70,424 | 69,696 | 68,440 | 67,380 | 68,891 | 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 | $2.4M | $168K | 7.03% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.6M | $2.3M | 21.38% | 3.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.5M | $299K | 20.00% | 0.52% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.8M | $4.9M | 50.00% | 8.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $194K | $291K | 150.00% | 0.50% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $44.5M | $42.9M | 96.47% | 74.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $3.9M | 93.31% | 6.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 5.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $57.9M | ties to item 31 ($57.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $57.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $57.9M | 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 | 15.77% | 15.77% | 16.78% | 12.56% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.93% | 15.93% | 16.93% | 12.66% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 16.63% | 16.63% | 17.65% | 13.18% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 16.80% | 16.80% | 17.83% | 13.23% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 16.42% | 16.42% | 17.40% | 13.21% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 16.11% | 16.11% | 17.02% | 12.76% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.50% | 15.50% | 16.43% | 12.29% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.31% | 16.31% | 17.30% | 12.72% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.98% | 15.98% | 16.96% | 12.35% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.72% | 15.72% | 16.68% | 12.10% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.72% | 17.72% | 18.75% | 13.76% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.46% | 18.46% | 19.71% | 13.69% | 20.70% | 20.70% | 21.86% | 12.73% |
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 of Kenyon (this bank) | Risk-based | 15.77% | 15.77% | 16.78% | 12.56% | |
| First Heritage Bank | $72.1M | CBLR | NA | NA | NA | 10.21% |
| Citizens State Bank of Lankin | $72.1M | CBLR | NA | NA | NA | 10.13% |
| First State Bank | $72.5M | CBLR | NA | NA | NA | 10.71% |
| The Peoples Savings Bank | $71.9M | CBLR | NA | NA | NA | 13.45% |
| Security Bank and Trust Company | $71.8M | CBLR | NA | NA | NA | 15.74% |
| The First National Bank in Marlow | $71.8M | Risk-based | 13.14% | 13.14% | 14.40% | 8.15% |
| Haskell National Bank | $72.6M | Risk-based | 33.15% | 33.15% | 34.17% | 13.57% |
| Apex Banking Company of Georgia | $72.6M | CBLR | NA | NA | NA | 9.70% |
| Farmers State Bank | $72.6M | CBLR | NA | NA | NA | 12.03% |
| Peer 25th percentile | 18.14% | 18.14% | 19.34% | 10.13% | ||
| Peer median | 23.15% | 23.15% | 24.29% | 10.71% | ||
| Peer 75th percentile | 28.15% | 28.15% | 29.23% | 13.45% | ||
| This bank's percentile | 50 | 50 | 50 | 67 |
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/984454/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.