The Seiling State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.00% (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: 7.00% (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 13.74% +7.24 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 | $21.2M | 21,225 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.4M | 154,433 | RCOAA223 |
| Recomputed ratio | 13.74% | numerator / denominator | |
| Filed ratio | 13.74% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.24 pp | $11.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.74% +5.74 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 | $21.2M | 21,225 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.4M | 154,433 | RCOAA223 |
| Recomputed ratio | 13.74% | numerator / denominator | |
| Filed ratio | 13.74% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.74 pp | $8.9M | capital that could be lost first |
Total risk-based capital ratio 15.00% +5.00 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 | $23.2M | 23,158 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.4M | 154,433 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.00 pp | $7.7M | capital that could be lost first |
Tier 1 leverage ratio 10.54% +5.54 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 | $21.2M | 21,225 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $201.4M | 201,355 | RCOAA224 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.54 pp | $11.2M | 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 | 10,300 | 10,300 | 10,300 | 5,300 | 5,300 | 5,300 | RCOAP742 |
| Retained earnings | 10,925 | 10,523 | 9,450 | 13,325 | 12,954 | 12,655 | RCOAKW00 |
| Accumulated other comprehensive income | (2,132) | (2,193) | (2,029) | (2,116) | (3,359) | (3,167) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,093 | 18,630 | 17,721 | 16,509 | 14,895 | 14,788 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,132 | 2,193 | 1,902 | 1,963 | 3,359 | 3,167 | P859 - P840 |
| Common equity Tier 1 capital | 21,225 | 20,823 | 19,623 | 18,472 | 18,254 | 17,955 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,225 | 20,823 | 19,623 | 18,472 | 18,254 | 17,955 | RCOA8274 |
| Tier 2 capital | 1,933 | 1,732 | 1,654 | 1,551 | 1,507 | 1,480 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,933 | 1,732 | 1,654 | 1,551 | 1,507 | 1,480 | RCOA5310 |
| Total capital | 23,158 | 22,555 | 21,277 | 20,023 | 19,761 | 19,435 | RCOA3792 |
| Total risk-weighted assets | 154,433 | 155,821 | 157,192 | 156,380 | 140,704 | 138,410 | RCOAA223 |
| Average total assets for the leverage ratio | 201,355 | 203,325 | 203,690 | 192,588 | 189,763 | 190,386 | 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 | $9.9M | $1.7M | 16.74% | 1.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.9M | $5.7M | 16.90% | 3.70% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.3M | $1.1M | 20.00% | 0.68% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $21.8M | $10.9M | 50.01% | 7.06% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1K | $2K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $117.5M | $114.9M | 97.71% | 74.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.8M | $10.3M | 95.49% | 6.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.2M | $10.2M | 100.00% | 6.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $154.7M | ties to item 31 ($154.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.7M | RCONB704 |
| Less: excess allowance for credit losses | $275K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $154.4M | 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 | 13.74% | 13.74% | 15.00% | 10.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.36% | 13.36% | 14.47% | 10.24% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.48% | 12.48% | 13.54% | 9.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.81% | 11.81% | 12.80% | 9.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.97% | 12.97% | 14.04% | 9.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.97% | 12.97% | 14.04% | 9.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.16% | 12.16% | 13.20% | 9.47% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.55% | 13.55% | 14.77% | 9.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.69% | 13.69% | 14.94% | 9.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.75% | 13.75% | 14.97% | 9.46% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.92% | 13.92% | 15.12% | 9.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.34% | 16.34% | 17.59% | 10.93% | 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 |
|---|---|---|---|---|---|---|
| The Seiling State Bank (this bank) | Risk-based | 13.74% | 13.74% | 15.00% | 10.54% | |
| First National Bank of Absecon | $195.0M | CBLR | NA | NA | NA | 10.21% |
| The Fidelity State Bank and Trust Company | $194.8M | Risk-based | 153.07% | 153.07% | 154.34% | 23.58% |
| Citizens State Bank | $194.7M | CBLR | NA | NA | NA | 12.45% |
| Central Federal Savings and Loan Association | $194.6M | CBLR | NA | NA | NA | 10.32% |
| Mount Vernon Bank and Trust Company | $195.5M | CBLR | NA | NA | NA | 13.03% |
| Great Rivers Bank | $194.6M | Risk-based | 12.45% | 12.45% | 13.47% | 11.20% |
| Community Bank of Elmhurst | $194.5M | Risk-based | 15.24% | 15.24% | 16.50% | 9.94% |
| Integro Bank | $195.6M | CBLR | NA | NA | NA | 9.93% |
| Adrian Bank | $195.6M | CBLR | NA | NA | NA | 12.56% |
| Bank of Cave City | $194.4M | Risk-based | 20.62% | 20.62% | 21.80% | 8.38% |
| Peer 25th percentile | 14.54% | 14.54% | 15.74% | 10.01% | ||
| Peer median | 17.93% | 17.93% | 19.15% | 10.76% | ||
| Peer 75th percentile | 53.73% | 53.73% | 54.93% | 12.53% | ||
| This bank's percentile | 25 | 25 | 25 | 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/313157/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.