South Georgia Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.84% (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: 13.84% (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 20.57% +14.07 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 | $28.4M | 28,400 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $138.0M | 138,039 | RCOAA223 |
| Recomputed ratio | 20.57% | numerator / denominator | |
| Filed ratio | 20.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.07 pp | $19.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.57% +12.57 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 | $28.4M | 28,400 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $138.0M | 138,039 | RCOAA223 |
| Recomputed ratio | 20.57% | numerator / denominator | |
| Filed ratio | 20.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.57 pp | $17.4M | capital that could be lost first |
Total risk-based capital ratio 21.84% +11.84 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 | $30.1M | 30,148 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $138.0M | 138,039 | RCOAA223 |
| Recomputed ratio | 21.84% | numerator / denominator | |
| Filed ratio | 21.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.84 pp | $16.3M | capital that could be lost first |
Tier 1 leverage ratio 10.60% +5.60 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 | $28.4M | 28,400 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $267.9M | 267,930 | RCOAA224 |
| Recomputed ratio | 10.60% | numerator / denominator | |
| Filed ratio | 10.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.60 pp | $15.0M | 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 | 11,571 | 11,571 | 11,571 | 11,571 | 11,571 | 11,571 | RCOAP742 |
| Retained earnings | 16,829 | 16,392 | 15,987 | 15,585 | 15,209 | 14,844 | RCOAKW00 |
| Accumulated other comprehensive income | (4,523) | (5,041) | (4,453) | (4,993) | (6,328) | (5,966) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,877 | 22,922 | 23,105 | 22,163 | 20,452 | 20,449 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,523 | 5,041 | 4,453 | 4,993 | 6,328 | 5,966 | P859 - P840 |
| Common equity Tier 1 capital | 28,400 | 27,963 | 27,558 | 27,156 | 26,780 | 26,415 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,400 | 27,963 | 27,558 | 27,156 | 26,780 | 26,415 | RCOA8274 |
| Tier 2 capital | 1,748 | 1,735 | 1,762 | 1,754 | 1,706 | 1,639 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,748 | 1,735 | 1,762 | 1,754 | 1,706 | 1,639 | RCOA5310 |
| Total capital | 30,148 | 29,698 | 29,320 | 28,910 | 28,486 | 28,054 | RCOA3792 |
| Total risk-weighted assets | 138,039 | 137,001 | 139,236 | 138,737 | 135,114 | 129,745 | RCOAA223 |
| Average total assets for the leverage ratio | 267,930 | 262,369 | 258,091 | 255,835 | 250,250 | 231,035 | 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 | $71.8M | $1.3M | 1.76% | 0.90% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.4M | $14.0M | 23.23% | 10.02% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $38.5M | $19.2M | 50.00% | 13.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $457K | $686K | 150.00% | 0.49% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $98.3M | $92.2M | 93.87% | 65.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.6M | 97.88% | 4.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.6M | $4.6M | 100.00% | 3.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $138.7M | ties to item 31 ($138.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $139.9M | RCONB704 |
| Less: excess allowance for credit losses | $1.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $138.0M | 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 | 20.57% | 20.57% | 21.84% | 10.60% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.41% | 20.41% | 21.68% | 10.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.79% | 19.79% | 21.06% | 10.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.57% | 19.57% | 20.84% | 10.61% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.82% | 19.82% | 21.08% | 10.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.36% | 20.36% | 21.62% | 11.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.52% | 20.52% | 21.79% | 11.68% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.01% | 20.01% | 21.28% | 11.81% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.99% | 19.99% | 21.25% | 11.70% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.57% | 19.57% | 20.84% | 11.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.37% | 19.37% | 20.63% | 11.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.25% | 19.25% | 20.52% | 11.75% | 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 Georgia Bank (this bank) | Risk-based | 20.57% | 20.57% | 21.84% | 10.60% | |
| Community Bank of Georgia | $269.5M | CBLR | NA | NA | NA | 10.99% |
| The First National Bank and Trust Company of Broken Arrow | $269.5M | Risk-based | 19.97% | 19.97% | 21.22% | 16.42% |
| The Peoples Bank | $269.7M | CBLR | NA | NA | NA | 11.67% |
| Castroville State Bank | $269.7M | CBLR | NA | NA | NA | 10.93% |
| Farmers and Merchants Bank | $269.8M | CBLR | NA | NA | NA | 11.97% |
| South Coast Bank & Trust | $269.8M | CBLR | NA | NA | NA | 9.90% |
| Freedom Financial Bank | $269.3M | Risk-based | 10.36% | 10.36% | 11.62% | 9.30% |
| Mediapolis Savings Bank | $269.9M | CBLR | NA | NA | NA | 10.20% |
| Arlo Bank | $269.1M | CBLR | NA | NA | NA | 13.53% |
| Lamar Bank and Trust Company | $269.0M | CBLR | NA | NA | NA | 10.20% |
| Peer 25th percentile | 12.76% | 12.76% | 14.02% | 10.20% | ||
| Peer median | 15.17% | 15.17% | 16.42% | 10.96% | ||
| Peer 75th percentile | 17.57% | 17.57% | 18.82% | 11.90% | ||
| This bank's percentile | 100 | 100 | 100 | 40 |
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/995571/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.