South Central State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.78% (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: 7.78% (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 15.11% +8.61 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 | $29.1M | 29,079 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.5M | 192,454 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.61 pp | $16.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.11% +7.11 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 | $29.1M | 29,079 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.5M | 192,454 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.11 pp | $13.7M | capital that could be lost first |
Total risk-based capital ratio 15.78% +5.78 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 | $30.4M | 30,370 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.5M | 192,454 | RCOAA223 |
| Recomputed ratio | 15.78% | numerator / denominator | |
| Filed ratio | 15.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.78 pp | $11.1M | capital that could be lost first |
Tier 1 leverage ratio 15.15% +10.15 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 | $29.1M | 29,079 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $191.9M | 191,920 | RCOAA224 |
| Recomputed ratio | 15.15% | numerator / denominator | |
| Filed ratio | 15.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.15 pp | $19.5M | 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 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | RCOAP742 |
| Retained earnings | 21,461 | 20,688 | 19,518 | 20,226 | 19,195 | 18,486 | RCOAKW00 |
| Accumulated other comprehensive income | (295) | (238) | (485) | (365) | (80) | (172) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,166 | 28,450 | 27,033 | 27,861 | 27,115 | 26,314 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (87) | (144) | 103 | (17) | (302) | (210) | P859 - P840 |
| Common equity Tier 1 capital | 29,079 | 28,306 | 27,136 | 27,844 | 26,813 | 26,104 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,079 | 28,306 | 27,136 | 27,844 | 26,813 | 26,104 | RCOA8274 |
| Tier 2 capital | 1,291 | 1,267 | 1,348 | 1,323 | 1,298 | 1,273 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,291 | 1,267 | 1,348 | 1,323 | 1,298 | 1,273 | RCOA5310 |
| Total capital | 30,370 | 29,573 | 28,484 | 29,167 | 28,111 | 27,377 | RCOA3792 |
| Total risk-weighted assets | 192,454 | 179,749 | 196,611 | 179,216 | 183,924 | 177,837 | RCOAA223 |
| Average total assets for the leverage ratio | 191,920 | 192,586 | 187,989 | 187,563 | 190,085 | 196,111 | 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 | $1.8M | $2K | 0.13% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.8M | $8.2M | 16.75% | 4.25% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10K | $2K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.1M | $1.1M | 50.00% | 0.55% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $129.4M | $129.4M | 100.00% | 67.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.2M | $10.9M | 97.40% | 5.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.3M | $34.3M | 100.00% | 17.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.7M | NA | 4.51% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $183.8M | ties to item 31 ($183.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $192.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $192.5M | 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 | 15.11% | 15.11% | 15.78% | 15.15% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.75% | 15.75% | 16.45% | 14.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.80% | 13.80% | 14.49% | 14.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.54% | 15.54% | 16.27% | 14.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.58% | 14.58% | 15.28% | 14.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.68% | 14.68% | 15.39% | 13.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.87% | 12.87% | 13.51% | 12.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.68% | 13.68% | 14.30% | 13.16% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.33% | 13.33% | 13.95% | 12.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.97% | 13.97% | 14.63% | 12.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.39% | 13.39% | 14.05% | 12.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.18% | 14.18% | 14.87% | 13.46% | 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 |
|---|---|---|---|---|---|---|
| South Central State Bank (this bank) | Risk-based | 15.11% | 15.11% | 15.78% | 15.15% | |
| Texas Advantage Community Bank, N.A. | $192.1M | Risk-based | 24.87% | 24.87% | 25.94% | 11.33% |
| Bank of Anguilla | $192.2M | CBLR | NA | NA | NA | 14.67% |
| Bank of Sunset & Trust Company | $192.3M | CBLR | NA | NA | NA | 11.37% |
| The Bank of the West | $192.4M | Risk-based | 12.72% | 12.72% | 13.97% | 10.49% |
| Peoples Bank | $192.4M | Risk-based | 22.12% | 22.12% | 23.38% | 11.18% |
| Bankpacific, Ltd. | $191.9M | Risk-based | 26.81% | 26.81% | 27.94% | 11.91% |
| First Federal Savings Bank of Champaign-Urbana | $192.5M | CBLR | NA | NA | NA | 12.71% |
| Walden Mutual Bank | $192.6M | CBLR | NA | NA | NA | 9.33% |
| Wrentham Co-Operative Bank | $192.6M | Risk-based | 20.38% | 20.38% | 20.92% | 8.34% |
| U.S. Bank Trust N.A. SD | $191.7M | Risk-based | 483.07% | 483.07% | 483.07% | 100.58% |
| Peer 25th percentile | 20.81% | 20.81% | 21.53% | 10.66% | ||
| Peer median | 23.50% | 23.50% | 24.66% | 11.35% | ||
| Peer 75th percentile | 26.33% | 26.33% | 27.44% | 12.51% | ||
| This bank's percentile | 17 | 17 | 17 | 90 |
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/74056/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.