Security State Bank of Oklahoma: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.79% (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: 12.79% (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 19.59% +13.09 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 | $48.2M | 48,192 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $246.0M | 246,020 | RCOAA223 |
| Recomputed ratio | 19.59% | numerator / denominator | |
| Filed ratio | 19.59% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.09 pp | $32.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.59% +11.59 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 | $48.2M | 48,192 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $246.0M | 246,020 | RCOAA223 |
| Recomputed ratio | 19.59% | numerator / denominator | |
| Filed ratio | 19.59% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.59 pp | $28.5M | capital that could be lost first |
Total risk-based capital ratio 20.79% +10.79 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 | $51.2M | 51,151 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $246.0M | 246,020 | RCOAA223 |
| Recomputed ratio | 20.79% | numerator / denominator | |
| Filed ratio | 20.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.79 pp | $26.5M | capital that could be lost first |
Tier 1 leverage ratio 12.41% +7.41 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 | $48.2M | 48,192 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $388.3M | 388,299 | RCOAA224 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.41 pp | $28.8M | 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 | 1,750 | 1,750 | 1,750 | 1,750 | 1,750 | 1,750 | RCOAP742 |
| Retained earnings | 46,442 | 44,027 | 41,743 | 45,123 | 42,569 | 40,311 | RCOAKW00 |
| Accumulated other comprehensive income | (1,655) | (1,229) | (1,164) | (2,243) | (5,345) | (4,328) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,537 | 44,548 | 42,329 | 44,630 | 38,974 | 37,733 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,655 | 1,229 | 1,164 | 2,229 | 5,317 | 4,286 | P859 - P840 |
| Common equity Tier 1 capital | 48,192 | 45,777 | 43,493 | 46,859 | 44,291 | 42,019 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,192 | 45,777 | 43,493 | 46,859 | 44,291 | 42,019 | RCOA8274 |
| Tier 2 capital | 2,959 | 3,184 | 2,995 | 3,063 | 3,059 | 2,927 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,959 | 3,184 | 2,995 | 3,063 | 3,059 | 2,927 | RCOA5310 |
| Total capital | 51,151 | 48,961 | 46,488 | 49,922 | 47,350 | 44,946 | RCOA3792 |
| Total risk-weighted assets | 246,020 | 254,731 | 239,404 | 244,984 | 244,408 | 233,659 | RCOAA223 |
| Average total assets for the leverage ratio | 388,299 | 390,872 | 393,020 | 386,746 | 383,228 | 372,834 | 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 | $11.7M | $1.4M | 12.11% | 0.58% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $158.6M | $41.7M | 26.30% | 16.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.7M | $543K | 20.00% | 0.22% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $47.3M | $24.6M | 51.89% | 9.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $949K | $1.4M | 150.00% | 0.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $159.4M | $159.4M | 100.00% | 64.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.7M | $9.7M | 83.41% | 3.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $3.4M | 100.00% | 1.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.8M | NA | 1.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $242.2M | does not tie to item 31 ($246.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $246.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $246.0M | 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 | 19.59% | 19.59% | 20.79% | 12.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.97% | 17.97% | 19.22% | 11.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.17% | 18.17% | 19.42% | 11.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.13% | 19.13% | 20.38% | 12.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.12% | 18.12% | 19.37% | 11.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.98% | 17.98% | 19.24% | 11.27% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.32% | 16.32% | 17.57% | 11.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.59% | 22.59% | 23.85% | 15.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.17% | 22.17% | 23.42% | 15.20% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.62% | 20.62% | 21.88% | 14.23% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.16% | 20.16% | 21.41% | 14.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.82% | 20.82% | 22.08% | 14.91% | 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 of Oklahoma (this bank) | Risk-based | 19.59% | 19.59% | 20.79% | 12.41% | |
| First National Bank and Trust Company | $388.1M | Risk-based | 12.10% | 12.10% | 12.58% | 7.79% |
| Universal Bank | $388.0M | CBLR | NA | NA | NA | 17.80% |
| Owen County State Bank | $388.5M | Risk-based | 12.51% | 12.51% | 13.76% | 8.55% |
| The Peoples Community Bank | $388.8M | CBLR | NA | NA | NA | 12.76% |
| The Mint National Bank | $388.9M | CBLR | NA | NA | NA | 18.35% |
| Fox Valley Savings Bank | $387.3M | CBLR | NA | NA | NA | 15.44% |
| Lakeside Bank | $389.2M | CBLR | NA | NA | NA | 14.37% |
| Lincoln Federal Savings Bank of Nebraska | $387.3M | Risk-based | 18.27% | 18.29% | 19.55% | 11.70% |
| Bankgloucester | $386.9M | Risk-based | 13.48% | 13.48% | 14.73% | 8.70% |
| Central Bank | $386.8M | CBLR | NA | NA | NA | 9.11% |
| Peer 25th percentile | 12.41% | 12.41% | 13.47% | 8.80% | ||
| Peer median | 12.99% | 12.99% | 14.25% | 12.23% | ||
| Peer 75th percentile | 14.68% | 14.68% | 15.93% | 15.18% | ||
| This bank's percentile | 100 | 100 | 100 | 50 |
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/52951/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.