Shelby County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.81% (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: 6.81% (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 13.64% +7.14 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 | $52.1M | 52,130 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $382.1M | 382,061 | RCOAA223 |
| Recomputed ratio | 13.64% | numerator / denominator | |
| Filed ratio | 13.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.14 pp | $27.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.64% +5.64 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 | $52.1M | 52,130 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $382.1M | 382,061 | RCOAA223 |
| Recomputed ratio | 13.64% | numerator / denominator | |
| Filed ratio | 13.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.64 pp | $21.6M | capital that could be lost first |
Total risk-based capital ratio 14.81% +4.81 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 | $56.6M | 56,600 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $382.1M | 382,061 | RCOAA223 |
| Recomputed ratio | 14.81% | numerator / denominator | |
| Filed ratio | 14.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.81 pp | $18.4M | capital that could be lost first |
Tier 1 leverage ratio 10.00% +5.00 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 | $52.1M | 52,130 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $521.3M | 521,300 | RCOAA224 |
| Recomputed ratio | 10.00% | numerator / denominator | |
| Filed ratio | 10.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.00 pp | $26.1M | 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 | 36,928 | 36,928 | 36,928 | 36,928 | 36,928 | 36,928 | RCOAP742 |
| Retained earnings | 26,293 | 25,830 | 25,516 | 25,410 | 25,256 | 25,110 | RCOAKW00 |
| Accumulated other comprehensive income | (4,505) | (4,452) | (4,008) | (4,602) | (5,452) | (6,108) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,716 | 58,306 | 58,436 | 57,736 | 56,732 | 55,930 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (6,586) | (6,707) | (7,220) | (6,694) | (5,913) | (5,325) | P859 - P840 |
| Common equity Tier 1 capital | 52,130 | 51,599 | 51,216 | 51,042 | 50,819 | 50,605 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,130 | 51,599 | 51,216 | 51,042 | 50,819 | 50,605 | RCOA8274 |
| Tier 2 capital | 4,470 | 4,477 | 4,428 | 4,311 | 4,377 | 4,331 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,470 | 4,477 | 4,428 | 4,311 | 4,377 | 4,331 | RCOA5310 |
| Total capital | 56,600 | 56,076 | 55,644 | 55,353 | 55,196 | 54,936 | RCOA3792 |
| Total risk-weighted assets | 382,061 | 389,638 | 403,559 | 401,087 | 404,200 | 397,920 | RCOAA223 |
| Average total assets for the leverage ratio | 521,300 | 524,751 | 529,584 | 524,743 | 530,747 | 533,741 | 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 | $34.0M | $809K | 2.38% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $111.1M | $26.4M | 23.72% | 6.90% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $52.5M | $26.3M | 50.00% | 6.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $297.2M | $295.5M | 99.41% | 77.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.6M | $26.0M | 97.84% | 6.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $5.0M | 96.87% | 1.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $382.1M | ties to item 31 ($382.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $382.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $382.1M | 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 | 13.64% | 13.64% | 14.81% | 10.00% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.24% | 13.24% | 14.39% | 9.83% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.69% | 12.69% | 13.79% | 9.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.73% | 12.73% | 13.80% | 9.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.57% | 12.57% | 13.66% | 9.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.72% | 12.72% | 13.81% | 9.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.65% | 12.65% | 13.71% | 9.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.87% | 12.87% | 13.93% | 9.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.78% | 12.78% | 13.82% | 9.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.78% | 12.78% | 13.80% | 9.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.23% | 13.23% | 14.22% | 9.58% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.44% | 13.44% | 14.38% | 9.61% | 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 |
|---|---|---|---|---|---|---|
| Shelby County State Bank (this bank) | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% | |
| Equitable Bank | $523.5M | Risk-based | 12.77% | 12.77% | 14.03% | 10.45% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| United Midwest Savings Bank, N.A. | $523.4M | Risk-based | 18.41% | 18.41% | 19.68% | 12.93% |
| Woodford State Bank | $523.4M | Risk-based | 10.28% | 10.28% | 10.90% | 8.11% |
| Coulee Bank | $524.4M | Risk-based | 11.54% | 11.54% | 12.79% | 9.13% |
| Select Bank | $524.4M | Risk-based | 11.52% | 11.52% | 12.37% | 9.54% |
| Denali State Bank | $522.6M | Risk-based | 14.77% | 14.77% | 16.03% | 11.65% |
| Enterprise Bank | $524.6M | Risk-based | 11.34% | 11.34% | 11.67% | 8.15% |
| United Community Bank of West Kentucky, Inc. | $524.9M | CBLR | NA | NA | NA | 11.01% |
| First State Bank of Dequeen | $525.1M | CBLR | NA | NA | NA | 8.54% |
| Peer 25th percentile | 11.43% | 11.43% | 12.02% | 8.69% | ||
| Peer median | 11.54% | 11.54% | 12.79% | 9.99% | ||
| Peer 75th percentile | 13.77% | 13.77% | 15.03% | 11.44% | ||
| This bank's percentile | 71 | 71 | 71 | 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/536349/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.