Signature Bank of Arkansas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.17% (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: 5.17% (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 11.92% +5.42 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 | $155.7M | 155,706 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.31B | 1,306,248 | RCOAA223 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.42 pp | $70.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.92% +3.92 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 | $155.7M | 155,706 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.31B | 1,306,248 | RCOAA223 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.92 pp | $51.2M | capital that could be lost first |
Total risk-based capital ratio 13.17% +3.17 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 | $172.0M | 172,044 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.31B | 1,306,248 | RCOAA223 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.17 pp | $41.4M | capital that could be lost first |
Tier 1 leverage ratio 9.57% +4.57 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 | $155.7M | 155,706 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.63B | 1,627,541 | RCOAA224 |
| Recomputed ratio | 9.57% | numerator / denominator | |
| Filed ratio | 9.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.57 pp | $74.3M | 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 | 120,566 | 120,423 | 108,802 | 108,667 | 108,765 | 108,657 | RCOAP742 |
| Retained earnings | 36,625 | 33,114 | 29,578 | 25,023 | 21,697 | 19,470 | RCOAKW00 |
| Accumulated other comprehensive income | (4,812) | (4,694) | (3,343) | (3,803) | (5,926) | (5,727) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 152,379 | 148,843 | 135,037 | 129,887 | 124,536 | 122,400 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,327 | 3,156 | 1,752 | 2,159 | 4,229 | 3,977 | P859 - P840 |
| Common equity Tier 1 capital | 155,706 | 151,999 | 136,789 | 132,046 | 128,765 | 126,377 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 155,706 | 151,999 | 136,789 | 132,046 | 128,765 | 126,377 | RCOA8274 |
| Tier 2 capital | 16,338 | 16,123 | 15,867 | 15,739 | 15,385 | 14,273 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,338 | 16,123 | 15,867 | 15,739 | 15,385 | 14,273 | RCOA5310 |
| Total capital | 172,044 | 168,122 | 152,656 | 147,785 | 144,150 | 140,650 | RCOA3792 |
| Total risk-weighted assets | 1,306,248 | 1,289,330 | 1,269,065 | 1,258,933 | 1,230,623 | 1,141,333 | RCOAA223 |
| Average total assets for the leverage ratio | 1,627,541 | 1,575,518 | 1,523,224 | 1,476,596 | 1,411,336 | 1,352,155 | 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 | $50.5M | $2.2M | 4.30% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $177.4M | $32.1M | 18.09% | 2.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $499.0M | $249.5M | 50.00% | 19.09% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.5M | $6.7M | 150.00% | 0.52% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $514K | $771K | 150.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $852.3M | $852.3M | 100.00% | 65.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $68.3M | $65.0M | 95.07% | 4.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $122.7M | $98.5M | 80.30% | 7.54% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $1.31B | ties to item 31 ($1.31B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.31B | RCONB704 |
| Less: excess allowance for credit losses | $843K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.31B | 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 | 11.92% | 11.92% | 13.17% | 9.57% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.79% | 11.79% | 13.04% | 9.65% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.78% | 10.78% | 12.03% | 8.98% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.49% | 10.49% | 11.74% | 8.94% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.46% | 10.46% | 11.71% | 9.12% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.07% | 11.07% | 12.32% | 9.35% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.50% | 11.50% | 12.75% | 9.84% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.28% | 12.28% | 13.54% | 10.11% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.89% | 11.89% | 13.15% | 10.07% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.74% | 10.74% | 12.00% | 9.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.83% | 10.83% | 12.08% | 9.55% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.02% | 11.02% | 12.27% | 9.81% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Signature Bank of Arkansas (this bank) | Risk-based | 11.92% | 11.92% | 13.17% | 9.57% | |
| International Bank of Commerce | $1.63B | Risk-based | 21.92% | 21.92% | 22.91% | 15.53% |
| Virginia National Bank | $1.64B | Risk-based | 20.52% | 20.52% | 21.35% | 13.21% |
| Waukesha State Bank | $1.62B | CBLR | NA | NA | NA | 11.51% |
| Citizens Tri-County Bank | $1.64B | CBLR | NA | NA | NA | 9.34% |
| US Metro Bank | $1.64B | Risk-based | 12.35% | 12.35% | 13.60% | 10.42% |
| Bluestone Bank | $1.62B | Risk-based | 13.29% | 13.29% | 14.00% | 9.52% |
| Meredith Village Savings Bank | $1.64B | Risk-based | 15.09% | 15.09% | 16.33% | 10.26% |
| FFB Bank | $1.62B | Risk-based | 15.57% | 15.57% | 16.83% | 12.20% |
| Forcht Bank, N.A. | $1.65B | Risk-based | 12.37% | 12.37% | 13.62% | 8.16% |
| The Ohio Valley Bank Company | $1.65B | CBLR | NA | NA | NA | 9.73% |
| Peer 25th percentile | 12.83% | 12.83% | 13.81% | 9.58% | ||
| Peer median | 15.09% | 15.09% | 16.33% | 10.34% | ||
| Peer 75th percentile | 18.05% | 18.05% | 19.09% | 12.02% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/3350724/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.