Sidney Federal Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.80% (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: 27.80% (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 35.16% +28.66 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 | $7.6M | 7,629 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.7M | 21,701 | RCOAA223 |
| Recomputed ratio | 35.16% | numerator / denominator | |
| Filed ratio | 35.16% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +28.66 pp | $6.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 35.16% +27.16 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 | $7.6M | 7,629 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.7M | 21,701 | RCOAA223 |
| Recomputed ratio | 35.16% | numerator / denominator | |
| Filed ratio | 35.16% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +27.16 pp | $5.9M | capital that could be lost first |
Total risk-based capital ratio 35.80% +25.80 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 | $7.8M | 7,768 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.7M | 21,701 | RCOAA223 |
| Recomputed ratio | 35.80% | numerator / denominator | |
| Filed ratio | 35.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.80 pp | $5.6M | capital that could be lost first |
Tier 1 leverage ratio 14.24% +9.24 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 | $7.6M | 7,629 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $53.6M | 53,576 | RCOAA224 |
| Recomputed ratio | 14.24% | numerator / denominator | |
| Filed ratio | 14.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.24 pp | $5.0M | 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 | 7,000 | 7,000 | 7,000 | 7,000 | 7,000 | 812 | RCOAP742 |
| Retained earnings | 972 | 738 | 500 | 256 | 35 | (507) | RCOAKW00 |
| Accumulated other comprehensive income | (132) | (60) | 93 | 102 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,840 | 7,678 | 7,593 | 7,358 | 7,035 | 305 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (211) | (291) | (452) | (469) | (375) | 0 | P859 - P840 |
| Common equity Tier 1 capital | 7,629 | 7,387 | 7,141 | 6,889 | 6,660 | 305 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,629 | 7,387 | 7,141 | 6,889 | 6,660 | 305 | RCOA8274 |
| Tier 2 capital | 139 | 129 | 119 | 119 | 119 | 95 | RCOA5311 |
| Allowance includable in Tier 2 capital | 139 | 129 | 119 | 119 | 119 | 95 | RCOA5310 |
| Total capital | 7,768 | 7,516 | 7,260 | 7,008 | 6,779 | 400 | RCOA3792 |
| Total risk-weighted assets | 21,701 | 18,867 | 15,529 | 14,839 | 13,016 | 7,753 | RCOAA223 |
| Average total assets for the leverage ratio | 53,576 | 51,295 | 46,717 | 45,436 | 29,135 | 14,419 | 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 | $1.9M | $321K | 16.79% | 1.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.7M | $3.5M | 19.84% | 16.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.6M | $3.9M | 20.00% | 18.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $7.7M | $4.1M | 52.77% | 18.73% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $66K | $99K | 150.00% | 0.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $7.8M | $7.8M | 100.00% | 35.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $722K | $468K | 64.79% | 2.16% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $1.5M | NA | 7.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $20.2M | does not tie to item 31 ($20.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $21.7M | 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 | 35.16% | 35.16% | 35.80% | 14.24% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 39.15% | 39.15% | 39.84% | 14.40% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 45.98% | 45.98% | 46.75% | 15.29% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 46.42% | 46.42% | 47.23% | 15.16% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 51.17% | 51.17% | 52.08% | 22.86% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 3.93% | 3.93% | 5.16% | 2.12% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 5.25% | 5.25% | 6.46% | 2.78% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 6.51% | 6.51% | 7.69% | 3.67% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 7.97% | 7.97% | 9.17% | 4.63% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 8.89% | 8.89% | 10.13% | 4.96% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 9.48% | 9.48% | 10.73% | 5.38% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 10.41% | 10.41% | 11.66% | 5.86% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Sidney Federal Savings and Loan Association (this bank) | Risk-based | 35.16% | 35.16% | 35.80% | 14.24% | |
| First Community Bank Xenia-Flora | $55.5M | CBLR | NA | NA | NA | 12.03% |
| The First Farmers National Bank of Waurika | $55.5M | CBLR | NA | NA | NA | 19.31% |
| The First State Bank | $55.5M | CBLR | NA | NA | NA | 12.78% |
| Swedish-American State Bank | $55.5M | Risk-based | 18.80% | 18.80% | 19.96% | 13.75% |
| Liberty Bank | $55.7M | CBLR | NA | NA | NA | 17.96% |
| First Savings and Loan Association | $55.9M | Risk-based | 55.57% | 55.57% | 56.30% | 23.92% |
| The State National Bank of Groom | $55.1M | CBLR | NA | NA | NA | 12.60% |
| Community National Bank in Monmouth | $55.1M | CBLR | NA | NA | NA | 13.13% |
| Security State Bank | $55.1M | CBLR | NA | NA | NA | 15.56% |
| Community First Bank, N.A. | $56.3M | Risk-based | 19.46% | 19.46% | 20.06% | 9.38% |
| Peer 25th percentile | 19.13% | 19.13% | 20.01% | 12.65% | ||
| Peer median | 19.46% | 19.46% | 20.06% | 13.44% | ||
| Peer 75th percentile | 37.51% | 37.51% | 38.18% | 17.36% | ||
| This bank's percentile | 67 | 67 | 67 | 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/304575/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.