The Security State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 35.97% (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: 35.97% (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 43.35% +36.85 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 | $12.3M | 12,268 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.3M | 28,299 | RCOAA223 |
| Recomputed ratio | 43.35% | numerator / denominator | |
| Filed ratio | 43.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +36.85 pp | $10.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 43.35% +35.35 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 | $12.3M | 12,268 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.3M | 28,299 | RCOAA223 |
| Recomputed ratio | 43.35% | numerator / denominator | |
| Filed ratio | 43.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +35.35 pp | $10.0M | capital that could be lost first |
Total risk-based capital ratio 43.97% +33.97 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 | $12.4M | 12,444 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.3M | 28,299 | RCOAA223 |
| Recomputed ratio | 43.97% | numerator / denominator | |
| Filed ratio | 43.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +33.97 pp | $9.6M | capital that could be lost first |
Tier 1 leverage ratio 19.51% +14.51 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 | $12.3M | 12,268 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $62.9M | 62,868 | RCOAA224 |
| Recomputed ratio | 19.51% | numerator / denominator | |
| Filed ratio | 19.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +14.51 pp | $9.1M | 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 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | RCOAP742 |
| Retained earnings | 10,768 | 10,457 | 10,142 | 9,753 | 9,495 | 9,142 | RCOAKW00 |
| Accumulated other comprehensive income | (7) | 7 | 47 | 39 | 30 | 12 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,261 | 11,964 | 11,689 | 11,292 | 11,025 | 10,654 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7 | (7) | (47) | (39) | (30) | (12) | P859 - P840 |
| Common equity Tier 1 capital | 12,268 | 11,957 | 11,642 | 11,253 | 10,995 | 10,642 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,268 | 11,957 | 11,642 | 11,253 | 10,995 | 10,642 | RCOA8274 |
| Tier 2 capital | 176 | 176 | 176 | 176 | 176 | 173 | RCOA5311 |
| Allowance includable in Tier 2 capital | 176 | 176 | 176 | 176 | 176 | 173 | RCOA5310 |
| Total capital | 12,444 | 12,133 | 11,818 | 11,429 | 11,171 | 10,815 | RCOA3792 |
| Total risk-weighted assets | 28,299 | 29,127 | 29,839 | 28,688 | 28,779 | 27,212 | RCOAA223 |
| Average total assets for the leverage ratio | 62,868 | 61,163 | 61,365 | 59,778 | 59,517 | 58,136 | 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 | $33.4M | $6.5M | 19.60% | 23.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.0M | $3.1M | 27.94% | 10.82% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.2M | $446K | 20.00% | 1.58% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $16.9M | $16.9M | 100.00% | 59.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.5M | $1.3M | 90.80% | 4.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $359K | $0 | 0.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $28.3M | ties to item 31 ($28.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $28.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $28.3M | 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 | 43.35% | 43.35% | 43.97% | 19.51% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 41.05% | 41.05% | 41.66% | 19.55% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 39.02% | 39.02% | 39.61% | 18.97% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 39.23% | 39.23% | 39.84% | 18.82% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 38.20% | 38.20% | 38.82% | 18.47% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 39.11% | 39.11% | 39.74% | 18.31% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 37.89% | 37.89% | 38.52% | 17.83% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 41.06% | 41.06% | 41.76% | 17.47% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 39.07% | 39.07% | 39.75% | 16.80% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 38.14% | 38.14% | 38.83% | 16.03% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 38.98% | 38.98% | 39.70% | 15.68% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 36.53% | 36.53% | 37.22% | 14.47% | 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 |
|---|---|---|---|---|---|---|
| The Security State Bank (this bank) | Risk-based | 43.35% | 43.35% | 43.97% | 19.51% | |
| Stanton State Bank | $64.8M | Risk-based | 16.45% | 16.45% | 17.63% | 9.65% |
| Farmers and Merchants Bank of Mound City, Kansas | $65.0M | Risk-based | 13.63% | 13.63% | 14.88% | 6.06% |
| Grand Timber Bank | $64.5M | Risk-based | 13.31% | 13.31% | 14.54% | 10.68% |
| Fairview Savings and Loan Association | $65.1M | CBLR | NA | NA | NA | 20.76% |
| Eastern National Bank | $65.2M | Risk-based | 13.92% | 13.92% | 15.17% | 8.01% |
| State Street Bank and Trust Company, N.A. | $65.2M | Risk-based | 343.56% | 343.56% | 343.56% | 101.58% |
| State Bank of Industry | $64.3M | CBLR | NA | NA | NA | 14.21% |
| First Security Bank | $65.2M | Risk-based | 18.88% | 18.88% | 20.13% | 12.25% |
| 1st Community Bank | $65.3M | CBLR | NA | NA | NA | 10.04% |
| State Bank of Lakota | $64.2M | Risk-based | 14.66% | 14.66% | 15.66% | 9.58% |
| Peer 25th percentile | 13.77% | 13.77% | 15.03% | 9.60% | ||
| Peer median | 14.66% | 14.66% | 15.66% | 10.36% | ||
| Peer 75th percentile | 17.67% | 17.67% | 18.88% | 13.72% | ||
| This bank's percentile | 86 | 86 | 86 | 80 |
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/285553/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.