The Security State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.79% (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: 18.79% (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 25.53% +19.03 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 | $9.9M | 9,934 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.9M | 38,904 | RCOAA223 |
| Recomputed ratio | 25.53% | numerator / denominator | |
| Filed ratio | 25.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.03 pp | $7.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.53% +17.53 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 | $9.9M | 9,934 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.9M | 38,904 | RCOAA223 |
| Recomputed ratio | 25.53% | numerator / denominator | |
| Filed ratio | 25.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.53 pp | $6.8M | capital that could be lost first |
Total risk-based capital ratio 26.79% +16.79 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 | $10.4M | 10,424 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.9M | 38,904 | RCOAA223 |
| Recomputed ratio | 26.79% | numerator / denominator | |
| Filed ratio | 26.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.79 pp | $6.5M | capital that could be lost first |
Tier 1 leverage ratio 14.11% +9.11 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 | $9.9M | 9,934 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $70.4M | 70,396 | RCOAA224 |
| Recomputed ratio | 14.11% | numerator / denominator | |
| Filed ratio | 14.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.11 pp | $6.4M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 5,934 | 5,607 | 6,017 | 5,679 | 5,315 | 4,957 | RCOAKW00 |
| Accumulated other comprehensive income | (752) | (703) | (611) | (674) | (828) | (841) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,182 | 8,904 | 9,406 | 9,005 | 8,487 | 8,116 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 752 | 703 | 611 | 674 | 828 | 841 | P859 - P840 |
| Common equity Tier 1 capital | 9,934 | 9,607 | 10,017 | 9,679 | 9,315 | 8,957 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,934 | 9,607 | 10,017 | 9,679 | 9,315 | 8,957 | RCOA8274 |
| Tier 2 capital | 490 | 530 | 544 | 524 | 510 | 518 | RCOA5311 |
| Allowance includable in Tier 2 capital | 490 | 530 | 544 | 524 | 510 | 518 | RCOA5310 |
| Total capital | 10,424 | 10,137 | 10,561 | 10,203 | 9,825 | 9,475 | RCOA3792 |
| Total risk-weighted assets | 38,904 | 42,129 | 43,250 | 41,678 | 40,609 | 41,226 | RCOAA223 |
| Average total assets for the leverage ratio | 70,396 | 68,805 | 66,830 | 65,290 | 63,463 | 64,426 | 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 | $21.5M | $61K | 0.28% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.2M | $3.5M | 24.75% | 8.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.5M | $3.3M | 50.00% | 8.31% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $196K | $294K | 150.00% | 0.75% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $26.4M | $26.4M | 100.00% | 67.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.3M | $3.2M | 96.16% | 8.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.6M | $2.6M | 100.00% | 6.55% | 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 | $39.3M | ties to item 31 ($39.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $39.3M | RCONB704 |
| Less: excess allowance for credit losses | $370K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $38.9M | 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 | 25.53% | 25.53% | 26.79% | 14.11% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 22.80% | 22.80% | 24.06% | 13.96% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 23.16% | 23.16% | 24.42% | 14.99% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 23.22% | 23.22% | 24.48% | 14.82% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 22.94% | 22.94% | 24.19% | 14.68% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 21.73% | 21.73% | 22.98% | 13.90% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 22.03% | 22.03% | 23.29% | 14.80% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 20.88% | 20.88% | 22.14% | 15.40% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 21.36% | 21.36% | 22.62% | 14.87% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 20.41% | 20.41% | 21.66% | 15.13% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 21.07% | 21.07% | 22.32% | 15.68% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 20.91% | 20.91% | 22.16% | 15.12% | 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 | 25.53% | 25.53% | 26.79% | 14.11% | |
| Genoa Community Bank | $70.5M | Risk-based | 18.04% | 18.04% | 19.16% | 12.92% |
| Argentine Federal Savings | $70.4M | CBLR | NA | NA | NA | 11.71% |
| Clinton Bank | $70.4M | Risk-based | 21.81% | 21.81% | 22.98% | 16.82% |
| Walters Bank and Trust Company | $70.3M | CBLR | NA | NA | NA | 20.03% |
| Adams State Bank | $70.2M | CBLR | NA | NA | NA | 16.62% |
| Peoples State Bank | $69.9M | CBLR | NA | NA | NA | 13.52% |
| Battle Creek State Bank | $71.0M | Risk-based | 16.51% | 16.51% | 17.17% | 14.45% |
| The Bank of Holyrood | $69.8M | Risk-based | 26.92% | 26.92% | 28.17% | 16.68% |
| Peer 25th percentile | 17.65% | 17.65% | 18.66% | 13.37% | ||
| Peer median | 19.92% | 19.92% | 21.07% | 15.53% | ||
| Peer 75th percentile | 23.09% | 23.09% | 24.28% | 16.71% | ||
| This bank's percentile | 75 | 75 | 75 | 38 |
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/598132/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.