Smartbiz Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.50% (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: 3.50% (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 10.24% +3.74 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 | $15.7M | 15,729 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.6M | 153,646 | RCOAA223 |
| Recomputed ratio | 10.24% | numerator / denominator | |
| Filed ratio | 10.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.74 pp | $5.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.24% +2.24 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 | $15.7M | 15,729 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.6M | 153,646 | RCOAA223 |
| Recomputed ratio | 10.24% | numerator / denominator | |
| Filed ratio | 10.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.24 pp | $3.4M | capital that could be lost first |
Total risk-based capital ratio 11.50% +1.50 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 | $17.7M | 17,665 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.6M | 153,646 | RCOAA223 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.50 pp | $2.3M | capital that could be lost first |
Tier 1 leverage ratio 8.42% +3.42 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 | $15.7M | 15,729 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $186.8M | 186,750 | RCOAA224 |
| Recomputed ratio | 8.42% | numerator / denominator | |
| Filed ratio | 8.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.42 pp | $6.4M | 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 | 38,852 | 38,733 | 38,098 | 37,949 | 36,352 | 36,019 | RCOAP742 |
| Retained earnings | (10,451) | (10,516) | (10,117) | (7,852) | (5,666) | (1,578) | RCOAKW00 |
| Accumulated other comprehensive income | (34) | 27 | 17 | 7 | 28 | 14 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,367 | 28,244 | 27,998 | 30,104 | 30,714 | 34,455 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (12,638) | (12,687) | (12,873) | (12,919) | (12,995) | (13,037) | P859 - P840 |
| Common equity Tier 1 capital | 15,729 | 15,557 | 15,125 | 17,185 | 17,719 | 21,418 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,729 | 15,557 | 15,125 | 17,185 | 17,719 | 21,418 | RCOA8274 |
| Tier 2 capital | 1,936 | 1,882 | 1,805 | 1,850 | 1,612 | 1,549 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,936 | 1,882 | 1,805 | 1,850 | 1,612 | 1,549 | RCOA5310 |
| Total capital | 17,665 | 17,439 | 16,930 | 19,035 | 19,331 | 22,967 | RCOA3792 |
| Total risk-weighted assets | 153,646 | 149,627 | 143,944 | 147,636 | 128,687 | 123,894 | RCOAA223 |
| Average total assets for the leverage ratio | 186,750 | 172,589 | 167,431 | 154,118 | 147,977 | 151,843 | 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 | $23.5M | $243K | 1.04% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.8M | $184K | 4.79% | 0.12% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $15.0M | $7.5M | 50.00% | 4.85% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $130.9M | $122.0M | 93.17% | 78.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.6M | $22.0M | 71.93% | 14.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $2.9M | 86.22% | 1.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $154.9M | ties to item 31 ($154.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.9M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $153.6M | 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 | 10.24% | 10.24% | 11.50% | 8.42% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.40% | 10.40% | 11.65% | 9.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.51% | 10.51% | 11.76% | 9.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.64% | 11.64% | 12.89% | 11.15% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.77% | 13.77% | 15.02% | 11.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.29% | 17.29% | 18.54% | 14.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.41% | 16.41% | 17.63% | 12.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.65% | 16.65% | 17.90% | 12.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.15% | 16.15% | 17.40% | 12.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.26% | 16.26% | 17.51% | 12.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.70% | 15.70% | 16.95% | 12.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.64% | 15.64% | 16.89% | 12.03% | 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 |
|---|---|---|---|---|---|---|
| Smartbiz Bank, N.A. (this bank) | Risk-based | 10.24% | 10.24% | 11.50% | 8.42% | |
| Keystone Savings Bank | $200.8M | Risk-based | 15.37% | 15.37% | 16.47% | 11.29% |
| The Valley State Bank | $200.5M | CBLR | NA | NA | NA | 12.18% |
| Bank of Delight | $201.0M | CBLR | NA | NA | NA | 13.39% |
| Horizon Financial Bank | $201.0M | CBLR | NA | NA | NA | 10.78% |
| Keen Bank, N.A. | $201.1M | Risk-based | 12.21% | 12.21% | 13.46% | 8.43% |
| State Bank & Trust of Kenmare | $201.1M | Risk-based | 16.93% | 16.93% | 17.78% | 9.25% |
| Peoplestrust Bank | $201.2M | CBLR | NA | NA | NA | 11.11% |
| The First National Bank of Louisburg | $201.3M | CBLR | NA | NA | NA | 10.88% |
| The First National Bank of McConnelsville | $200.2M | Risk-based | 19.99% | 19.99% | 21.24% | 8.61% |
| Millennial Bank | $201.3M | Risk-based | 9.52% | 9.52% | 10.45% | 8.78% |
| Peer 25th percentile | 12.21% | 12.21% | 13.46% | 8.89% | ||
| Peer median | 15.37% | 15.37% | 16.47% | 10.83% | ||
| Peer 75th percentile | 16.93% | 16.93% | 17.78% | 11.25% | ||
| This bank's percentile | 20 | 20 | 20 | 0 |
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/3377235/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.