Shell Lake State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 12.31% +3.31 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $45.1M | 45,066 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $366.0M | 366,021 | RCOAA224 |
| Recomputed ratio | 12.31% | numerator / denominator | |
| Filed ratio | 12.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.31 pp | $12.1M | 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 | 3,400 | 3,400 | 3,400 | 3,400 | 3,400 | 3,400 | RCOAP742 |
| Retained earnings | 41,666 | 40,995 | 39,859 | 40,135 | 39,163 | 38,479 | RCOAKW00 |
| Accumulated other comprehensive income | (5,734) | (6,496) | (5,416) | (6,348) | (8,222) | (8,796) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,332 | 37,899 | 37,843 | 37,187 | 34,341 | 33,083 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,734 | 6,496 | 5,416 | 6,348 | 8,222 | 8,796 | P859 - P840 |
| Common equity Tier 1 capital | 45,066 | 44,395 | 43,259 | 43,535 | 42,563 | 41,879 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,066 | 44,395 | 43,259 | 43,535 | 42,563 | 41,879 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 366,021 | 370,209 | 372,762 | 367,452 | 354,618 | 353,239 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 12.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.99% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.61% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.00% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.95% | 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 |
|---|---|---|---|---|---|---|
| Shell Lake State Bank (this bank) | CBLR | NA | NA | NA | 12.31% | |
| Native American Bank, N.A. | $362.0M | CBLR | NA | NA | NA | 14.39% |
| Desjardins Bank, N.A. | $362.1M | CBLR | NA | NA | NA | 19.31% |
| Rabun County Bank | $361.5M | CBLR | NA | NA | NA | 10.49% |
| First National Bank in Port Lavaca | $361.3M | CBLR | NA | NA | NA | 13.00% |
| Citizens First Bank | $361.3M | Risk-based | 9.97% | 9.97% | 11.09% | 8.24% |
| Heritage Bank, N.A. | $361.1M | Risk-based | 15.33% | 15.33% | 16.59% | 10.81% |
| American State Bank | $360.8M | CBLR | NA | NA | NA | 11.11% |
| Roxboro Savings Bank, SSB | $360.7M | Risk-based | 38.92% | 38.92% | 40.17% | 18.97% |
| Shelby County State Bank | $363.2M | CBLR | NA | NA | NA | 10.44% |
| Legacy Bank | $360.2M | Risk-based | 27.83% | 27.83% | 28.81% | 20.64% |
| Peer 25th percentile | 13.99% | 13.99% | 15.21% | 10.57% | ||
| Peer median | 21.58% | 21.58% | 22.70% | 12.05% | ||
| Peer 75th percentile | 30.60% | 30.60% | 31.65% | 17.83% | ||
| This bank's percentile | NA | NA | NA | 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/896155/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.