Shelby Savings Bank, SSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.62% (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: 7.62% (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 14.46% +7.96 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 | $50.5M | 50,546 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.4M | 349,449 | RCOAA223 |
| Recomputed ratio | 14.46% | numerator / denominator | |
| Filed ratio | 14.46% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.96 pp | $27.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.46% +6.46 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 | $50.5M | 50,546 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.4M | 349,449 | RCOAA223 |
| Recomputed ratio | 14.46% | numerator / denominator | |
| Filed ratio | 14.46% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.46 pp | $22.6M | capital that could be lost first |
Total risk-based capital ratio 15.62% +5.62 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 | $54.6M | 54,594 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.4M | 349,449 | RCOAA223 |
| Recomputed ratio | 15.62% | numerator / denominator | |
| Filed ratio | 15.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.62 pp | $19.6M | capital that could be lost first |
Tier 1 leverage ratio 11.11% +6.11 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 | $50.5M | 50,546 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $455.1M | 455,066 | RCOAA224 |
| Recomputed ratio | 11.11% | numerator / denominator | |
| Filed ratio | 11.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.11 pp | $27.8M | 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 | 5,130 | 5,130 | 5,130 | 5,130 | 5,130 | 5,130 | RCOAP742 |
| Retained earnings | 46,713 | 45,413 | 46,904 | 47,550 | 46,299 | 45,723 | RCOAKW00 |
| Accumulated other comprehensive income | (2,944) | (3,401) | (3,023) | (3,356) | (3,970) | (4,058) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,899 | 47,142 | 49,011 | 49,324 | 47,459 | 46,795 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,647 | 2,083 | 2,795 | 3,126 | 3,739 | 3,825 | P859 - P840 |
| Common equity Tier 1 capital | 50,546 | 49,225 | 51,806 | 52,450 | 51,198 | 50,620 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,546 | 49,225 | 51,806 | 52,450 | 51,198 | 50,620 | RCOA8274 |
| Tier 2 capital | 4,048 | 4,055 | 3,906 | 4,106 | 4,193 | 3,568 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,048 | 4,055 | 3,906 | 4,106 | 4,193 | 3,568 | RCOA5310 |
| Total capital | 54,594 | 53,280 | 55,712 | 56,556 | 55,391 | 54,188 | RCOA3792 |
| Total risk-weighted assets | 349,449 | 346,334 | 347,989 | 352,286 | 346,005 | 345,129 | RCOAA223 |
| Average total assets for the leverage ratio | 455,066 | 454,276 | 431,627 | 425,998 | 417,955 | 410,718 | 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 | $84.1M | $4.7M | 5.60% | 1.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $38.3M | $6.5M | 16.91% | 1.85% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $33.2M | $16.6M | 50.00% | 4.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.8M | $8.8M | 150.00% | 2.51% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $255K | $255K | 100.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $273.7M | $270.9M | 98.96% | 77.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.0M | $27.4M | 94.45% | 7.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.6M | $14.4M | 98.22% | 4.11% | 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 | $349.4M | ties to item 31 ($349.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $349.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $349.4M | 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 | 14.46% | 14.46% | 15.62% | 11.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.21% | 14.21% | 15.38% | 10.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.89% | 14.89% | 16.01% | 12.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.89% | 14.89% | 16.05% | 12.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.80% | 14.80% | 16.01% | 12.25% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.67% | 14.67% | 15.70% | 12.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.18% | 15.18% | 16.19% | 12.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.68% | 15.68% | 16.61% | 12.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.48% | 15.48% | 16.55% | 12.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.24% | 15.24% | 16.22% | 11.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.96% | 14.96% | 15.98% | 11.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.93% | 14.93% | 15.90% | 11.88% | 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 Savings Bank, SSB (this bank) | Risk-based | 14.46% | 14.46% | 15.62% | 11.11% | |
| Guaranty Bank & Trust Company of Delhi | $457.4M | Risk-based | 14.93% | 14.93% | 15.61% | 8.50% |
| Cullman Savings Bank | $456.7M | CBLR | NA | NA | NA | 18.64% |
| Trinity Capital Bank of Texas | $456.6M | CBLR | NA | NA | NA | 9.56% |
| Meade County Bank, Inc. | $458.4M | Risk-based | 12.94% | 12.94% | 13.34% | 8.84% |
| First National Bank in Philip | $458.4M | Risk-based | 15.39% | 15.39% | 16.46% | 12.05% |
| The Dolores State Bank | $456.3M | Risk-based | 20.94% | 20.94% | 22.14% | 15.64% |
| People First Bank | $456.1M | CBLR | NA | NA | NA | 10.90% |
| The Bippus State Bank | $458.9M | Risk-based | 15.17% | 15.17% | 16.27% | 11.99% |
| Peer 25th percentile | 14.93% | 14.93% | 15.61% | 9.38% | ||
| Peer median | 15.17% | 15.17% | 16.27% | 11.45% | ||
| Peer 75th percentile | 15.39% | 15.39% | 16.46% | 12.95% | ||
| This bank's percentile | 20 | 20 | 40 | 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/552974/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.