Small Business Bank: Regulatory Capital and Risk-Weighted Assets
BankRegReports is independent of Small Business Bank and never asks for online banking logins or passwords.
As of 1Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.34% (1Q26), 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: 7.34% (RCOAH311).
What each ratio is made of, 1Q26
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 14.01% +7.51 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 | $3.5M | 3,523 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.1M | 25,140 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.51 pp | $1.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.01% +6.01 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 | $3.5M | 3,523 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.1M | 25,140 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.01 pp | $1.5M | capital that could be lost first |
Total risk-based capital ratio 15.34% +5.34 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 | $3.9M | 3,856 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.1M | 25,140 | RCOAA223 |
| Recomputed ratio | 15.34% | numerator / denominator | |
| Filed ratio | 15.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.34 pp | $1.3M | capital that could be lost first |
Tier 1 leverage ratio 4.83% -0.17 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 | $3.5M | 3,523 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $72.9M | 72,940 | RCOAA224 |
| Recomputed ratio | 4.83% | numerator / denominator | |
| Filed ratio | 4.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | -0.17 pp | -$124K | 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 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 12,180 | 12,180 | 12,180 | 12,165 | 10,980 | RCOAP742 |
| Retained earnings | (8,633) | (7,850) | (4,912) | (3,295) | (2,448) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,547 | 4,330 | 7,268 | 8,870 | 8,532 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (24) | (28) | (1,544) | (1,557) | (1,560) | P859 - P840 |
| Common equity Tier 1 capital | 3,523 | 4,302 | 5,724 | 7,313 | 6,972 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,523 | 4,302 | 5,724 | 7,313 | 6,972 | RCOA8274 |
| Tier 2 capital | 333 | 326 | 347 | 362 | 376 | RCOA5311 |
| Allowance includable in Tier 2 capital | 333 | 326 | 347 | 362 | 376 | RCOA5310 |
| Total capital | 3,856 | 4,628 | 6,071 | 7,675 | 7,348 | RCOA3792 |
| Total risk-weighted assets | 25,140 | 24,656 | 26,515 | 28,372 | 29,264 | RCOAA223 |
| Average total assets for the leverage ratio | 72,940 | 75,118 | 79,113 | 80,748 | 84,197 | RCOAA224 |
Risk-weighted assets by exposure category, 1Q26
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 |
|---|---|---|---|---|---|
| Market risk and other approaches | NA | $26.6M | NA | 100.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $0 | ties to item 31 ($0) |
|---|---|---|
| Risk-weighted assets before deductions | $26.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $25.1M | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 1Q26 | Risk-based | 14.01% | 14.01% | 15.34% | 4.83% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 17.45% | 17.45% | 18.77% | 5.73% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 21.59% | 21.59% | 22.90% | 7.24% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 25.78% | 25.78% | 27.05% | 9.06% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 23.82% | 23.82% | 25.11% | 8.28% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 8.59% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 9.00% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 18.94% | 18.94% | 20.13% | 9.10% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 19.23% | 19.23% | 20.43% | 9.22% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.58% | 15.58% | 16.83% | 6.90% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 9.10% | 20.70% | 20.70% | 21.86% | 12.73% |
| 2Q23 | CBLR | NA | NA | NA | 10.11% | 19.90% | 19.90% | 21.11% | 12.34% |
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, 1Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Small Business Bank (this bank) | Risk-based | 14.01% | 14.01% | 15.34% | 4.83% | |
| Community State Bank of Canton | $73.0M | CBLR | NA | NA | NA | 13.02% |
| Farmers State Bank of Trimont | $73.1M | Risk-based | 23.98% | 23.98% | 25.23% | 16.35% |
| Connect Community Bank | $72.7M | Risk-based | 8.40% | 8.40% | 9.65% | 3.99% |
| Farmers State Bank | $72.6M | CBLR | NA | NA | NA | 11.33% |
| Apex Banking Company of Georgia | $72.6M | CBLR | NA | NA | NA | 9.38% |
| Haskell National Bank | $72.6M | Risk-based | 31.95% | 31.95% | 32.95% | 13.29% |
| The State Bank of Pearl City | $73.4M | CBLR | NA | NA | NA | 11.12% |
| First State Bank | $72.5M | CBLR | NA | NA | NA | 10.85% |
| Preferred Bank | $73.5M | Risk-based | 10.83% | 10.83% | 11.36% | 8.16% |
| Anchor State Bank | $73.5M | Risk-based | 22.41% | 22.41% | 23.13% | 12.74% |
| Peer 25th percentile | 10.83% | 10.83% | 11.36% | 9.74% | ||
| Peer median | 22.41% | 22.41% | 23.13% | 11.23% | ||
| Peer 75th percentile | 23.98% | 23.98% | 25.23% | 12.95% | ||
| This bank's percentile | 40 | 40 | 40 | 10 |
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/663656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.