Security State Bank of Oklee: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 34.92% (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: 34.92% (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 41.66% +35.16 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 | $7.6M | 7,605 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.3M | 18,255 | RCOAA223 |
| Recomputed ratio | 41.66% | numerator / denominator | |
| Filed ratio | 41.66% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +35.16 pp | $6.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 41.66% +33.66 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 | $7.6M | 7,605 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.3M | 18,255 | RCOAA223 |
| Recomputed ratio | 41.66% | numerator / denominator | |
| Filed ratio | 41.66% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +33.66 pp | $6.1M | capital that could be lost first |
Total risk-based capital ratio 42.92% +32.92 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 | $7.8M | 7,835 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.3M | 18,255 | RCOAA223 |
| Recomputed ratio | 42.92% | numerator / denominator | |
| Filed ratio | 42.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +32.92 pp | $6.0M | capital that could be lost first |
Tier 1 leverage ratio 15.84% +10.84 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 | $7.6M | 7,605 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $48.0M | 48,005 | RCOAA224 |
| Recomputed ratio | 15.84% | numerator / denominator | |
| Filed ratio | 15.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.84 pp | $5.2M | 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 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | RCOAP742 |
| Retained earnings | 5,162 | 4,985 | 4,754 | 5,020 | 4,846 | 4,705 | RCOAKW00 |
| Accumulated other comprehensive income | (53) | (2) | 172 | 119 | 84 | (6) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,609 | 7,483 | 7,426 | 7,639 | 7,430 | 7,199 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4) | (55) | (229) | (176) | (141) | (51) | P859 - P840 |
| Common equity Tier 1 capital | 7,605 | 7,428 | 7,197 | 7,463 | 7,289 | 7,148 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,605 | 7,428 | 7,197 | 7,463 | 7,289 | 7,148 | RCOA8274 |
| Tier 2 capital | 230 | 224 | 234 | 235 | 217 | 208 | RCOA5311 |
| Allowance includable in Tier 2 capital | 230 | 224 | 234 | 235 | 217 | 208 | RCOA5310 |
| Total capital | 7,835 | 7,652 | 7,431 | 7,698 | 7,506 | 7,356 | RCOA3792 |
| Total risk-weighted assets | 18,255 | 17,763 | 18,613 | 18,694 | 17,250 | 16,565 | RCOAA223 |
| Average total assets for the leverage ratio | 48,005 | 47,273 | 47,949 | 46,373 | 46,586 | 46,093 | 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 | $10.7M | $12K | 0.11% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.3M | $44K | 0.26% | 0.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.8M | $3.4M | 50.17% | 18.63% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $13.9M | $13.9M | 100.00% | 75.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $404K | $404K | 100.00% | 2.19% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $649K | $649K | 100.00% | 3.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $18.4M | ties to item 31 ($18.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $18.4M | RCONB704 |
| Less: excess allowance for credit losses | $172K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $18.3M | 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 | 41.66% | 41.66% | 42.92% | 15.84% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 41.82% | 41.82% | 43.08% | 15.71% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 38.67% | 38.67% | 39.92% | 15.01% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 39.92% | 39.92% | 41.18% | 16.09% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 42.26% | 42.26% | 43.51% | 15.65% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 43.15% | 43.15% | 44.41% | 15.51% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 44.47% | 44.47% | 45.73% | 15.64% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 43.20% | 43.20% | 44.46% | 16.51% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 42.35% | 42.35% | 43.61% | 15.94% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 42.48% | 42.48% | 43.73% | 15.69% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 41.80% | 41.80% | 43.06% | 15.79% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 37.28% | 37.28% | 38.53% | 15.59% | 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 Oklee (this bank) | Risk-based | 41.66% | 41.66% | 42.92% | 15.84% | |
| Adp Trust Company N.A. | $48.8M | Risk-based | 643.42% | 643.42% | 643.42% | 94.43% |
| The First State Bank of Ransom | $48.9M | Risk-based | 32.77% | 32.77% | 34.02% | 20.06% |
| Buckley State Bank | $49.0M | CBLR | NA | NA | NA | 12.89% |
| Bank of Prague | $48.5M | CBLR | NA | NA | NA | 11.15% |
| United Bank of Philadelphia | $48.4M | Risk-based | 36.29% | 36.29% | 37.55% | 16.58% |
| Palo Savings Bank | $49.2M | CBLR | NA | NA | NA | 11.71% |
| Peoples State Bank of Colfax | $49.5M | CBLR | NA | NA | NA | 11.74% |
| Richland State Bank | $49.6M | Risk-based | 23.50% | 23.50% | 24.76% | 12.30% |
| Bank of Brewton | $49.6M | CBLR | NA | NA | NA | 20.57% |
| Peer 25th percentile | 30.45% | 30.45% | 31.70% | 11.74% | ||
| Peer median | 34.53% | 34.53% | 35.78% | 12.89% | ||
| Peer 75th percentile | 188.08% | 188.08% | 189.02% | 20.06% | ||
| This bank's percentile | 75 | 75 | 75 | 56 |
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/814355/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.