Security Trust & Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 25.02% (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: 25.02% (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 31.77% +25.27 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 | $28.5M | 28,535 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.8M | 89,814 | RCOAA223 |
| Recomputed ratio | 31.77% | numerator / denominator | |
| Filed ratio | 31.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +25.27 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.77% +23.77 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 | $28.5M | 28,535 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.8M | 89,814 | RCOAA223 |
| Recomputed ratio | 31.77% | numerator / denominator | |
| Filed ratio | 31.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.77 pp | $21.4M | capital that could be lost first |
Total risk-based capital ratio 33.02% +23.02 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 | $29.7M | 29,661 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.8M | 89,814 | RCOAA223 |
| Recomputed ratio | 33.02% | numerator / denominator | |
| Filed ratio | 33.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +23.02 pp | $20.7M | capital that could be lost first |
Tier 1 leverage ratio 10.41% +5.41 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 | $28.5M | 28,535 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $274.1M | 274,066 | RCOAA224 |
| Recomputed ratio | 10.41% | numerator / denominator | |
| Filed ratio | 10.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.41 pp | $14.8M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 25,994 | 25,570 | 24,944 | 24,967 | 24,213 | 24,245 | RCOAKW00 |
| Accumulated other comprehensive income | (3,593) | (3,491) | (2,856) | (3,375) | (4,185) | (4,746) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,401 | 26,079 | 26,088 | 25,592 | 24,028 | 23,499 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,134 | 2,021 | 1,374 | 1,880 | 2,677 | 3,224 | P859 - P840 |
| Common equity Tier 1 capital | 28,535 | 28,100 | 27,462 | 27,472 | 26,705 | 26,723 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,535 | 28,100 | 27,462 | 27,472 | 26,705 | 26,723 | RCOA8274 |
| Tier 2 capital | 1,126 | 1,124 | 1,156 | 1,081 | 1,102 | 1,132 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,126 | 1,124 | 1,156 | 1,081 | 1,102 | 1,132 | RCOA5310 |
| Total capital | 29,661 | 29,224 | 28,618 | 28,553 | 27,807 | 27,855 | RCOA3792 |
| Total risk-weighted assets | 89,814 | 89,658 | 92,246 | 86,197 | 87,952 | 90,323 | RCOAA223 |
| Average total assets for the leverage ratio | 274,066 | 273,636 | 278,969 | 270,988 | 274,951 | 273,079 | 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 | $83.5M | $474K | 0.57% | 0.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $97.3M | $16.0M | 16.43% | 17.76% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.3M | $1.3M | 20.00% | 1.39% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $20.4M | $10.2M | 50.00% | 11.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $620K | $930K | 150.00% | 1.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $58.7M | $58.4M | 99.59% | 64.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.2M | $2.3M | 69.64% | 2.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $474K | $474K | 100.00% | 0.53% | 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 | $90.0M | ties to item 31 ($90.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $90.0M | RCONB704 |
| Less: excess allowance for credit losses | $227K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $89.8M | 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 | 31.77% | 31.77% | 33.02% | 10.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 31.34% | 31.34% | 32.59% | 10.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 29.77% | 29.77% | 31.02% | 9.84% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 31.87% | 31.87% | 33.13% | 10.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 30.36% | 30.36% | 31.62% | 9.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 29.59% | 29.59% | 30.84% | 9.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 28.63% | 28.63% | 29.88% | 9.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.13% | 30.13% | 31.38% | 9.77% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 29.57% | 29.57% | 30.82% | 9.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 28.17% | 28.17% | 29.42% | 9.77% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 26.23% | 26.23% | 27.48% | 9.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 27.44% | 27.44% | 28.70% | 9.71% | 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 Trust & Savings Bank (this bank) | Risk-based | 31.77% | 31.77% | 33.02% | 10.41% | |
| Anahuac National Bank | $266.4M | CBLR | NA | NA | NA | 10.08% |
| Clackamas County Bank | $266.4M | Risk-based | 23.53% | 23.53% | 24.63% | 12.80% |
| Community Bank of the South | $266.5M | Risk-based | 21.73% | 21.73% | 22.72% | 9.49% |
| Community First Bank of the Heartland | $266.8M | Risk-based | 13.06% | 13.06% | 14.12% | 10.14% |
| Capital Bank and Trust Company | $266.1M | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% |
| Wells River Savings Bank | $266.9M | Risk-based | 16.19% | 16.19% | 17.13% | 10.75% |
| Alliance Bank | $266.0M | CBLR | NA | NA | NA | 9.02% |
| First Bank of Manhattan | $265.9M | Risk-based | 19.26% | 19.26% | 20.51% | 10.16% |
| American Bank & Trust Company | $267.0M | CBLR | NA | NA | NA | 11.71% |
| Pillar Bank | $267.0M | CBLR | NA | NA | NA | 9.99% |
| Peer 25th percentile | 16.96% | 16.96% | 17.97% | 10.01% | ||
| Peer median | 20.49% | 20.49% | 21.61% | 10.15% | ||
| Peer 75th percentile | 23.08% | 23.08% | 24.15% | 11.47% | ||
| This bank's percentile | 83 | 83 | 83 | 60 |
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/363648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.