South Georgia Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.95% (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: 10.95% (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 17.89% +11.39 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 | $79.2M | 79,150 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $442.4M | 442,355 | RCOAA223 |
| Recomputed ratio | 17.89% | numerator / denominator | |
| Filed ratio | 17.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.39 pp | $50.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.89% +9.89 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 | $79.2M | 79,150 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $442.4M | 442,355 | RCOAA223 |
| Recomputed ratio | 17.89% | numerator / denominator | |
| Filed ratio | 17.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.89 pp | $43.8M | capital that could be lost first |
Total risk-based capital ratio 18.95% +8.95 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 | $83.8M | 83,843 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $442.4M | 442,355 | RCOAA223 |
| Recomputed ratio | 18.95% | numerator / denominator | |
| Filed ratio | 18.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.95 pp | $39.6M | capital that could be lost first |
Tier 1 leverage ratio 13.86% +8.86 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 | $79.2M | 79,150 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $571.2M | 571,242 | RCOAA224 |
| Recomputed ratio | 13.86% | numerator / denominator | |
| Filed ratio | 13.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.86 pp | $50.6M | 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 | 43,712 | 43,712 | 43,712 | 43,712 | 43,712 | 43,712 | RCOAP742 |
| Retained earnings | 45,835 | 43,336 | 41,049 | 41,938 | 40,537 | 38,610 | RCOAKW00 |
| Accumulated other comprehensive income | (10,074) | (10,301) | (9,775) | (10,089) | (11,659) | (11,822) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 79,473 | 76,747 | 74,986 | 75,561 | 72,590 | 70,500 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (323) | (96) | (622) | (308) | 1,262 | 1,425 | P859 - P840 |
| Common equity Tier 1 capital | 79,150 | 76,651 | 74,364 | 75,253 | 73,852 | 71,925 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 79,150 | 76,651 | 74,364 | 75,253 | 73,852 | 71,925 | RCOA8274 |
| Tier 2 capital | 4,693 | 4,664 | 4,656 | 5,071 | 5,074 | 5,031 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,693 | 4,664 | 4,656 | 5,071 | 5,074 | 5,031 | RCOA5310 |
| Total capital | 83,843 | 81,315 | 79,020 | 80,324 | 78,926 | 76,956 | RCOA3792 |
| Total risk-weighted assets | 442,355 | 436,634 | 436,438 | 413,860 | 413,920 | 413,219 | RCOAA223 |
| Average total assets for the leverage ratio | 571,242 | 579,134 | 566,466 | 542,247 | 554,755 | 558,079 | 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 | $28.8M | $2.6M | 9.15% | 0.60% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $105.7M | $26.9M | 25.45% | 6.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.9M | $771K | 20.00% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $76.3M | $38.4M | 50.32% | 8.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $264K | $396K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $322.4M | $312.3M | 96.86% | 70.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.7M | $40.3M | 99.17% | 9.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.7M | $20.7M | 100.00% | 4.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $442.4M | ties to item 31 ($442.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $442.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $442.4M | 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 | 17.89% | 17.89% | 18.95% | 13.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.55% | 17.55% | 18.62% | 13.24% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.04% | 17.04% | 18.11% | 13.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.18% | 18.18% | 19.41% | 13.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.84% | 17.84% | 19.07% | 13.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.41% | 17.41% | 18.62% | 12.89% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.45% | 17.45% | 18.70% | 12.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.18% | 18.18% | 19.43% | 13.61% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.92% | 17.92% | 19.17% | 12.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.62% | 17.62% | 18.87% | 12.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.91% | 16.91% | 18.15% | 11.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.58% | 18.58% | 19.84% | 12.31% | 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 Banking Company (this bank) | Risk-based | 17.89% | 17.89% | 18.95% | 13.86% | |
| RVR Bank | $570.2M | CBLR | NA | NA | NA | 9.77% |
| Hyperion Bank | $569.9M | Risk-based | 12.36% | 12.36% | 13.25% | 10.46% |
| Baraboo State Bank | $569.6M | Risk-based | 19.66% | 19.66% | 20.91% | 11.70% |
| Buckeye State Bank | $569.2M | Risk-based | 11.36% | 11.36% | 12.17% | 8.16% |
| Trinity Bank, N.A. | $569.1M | Risk-based | 16.93% | 16.93% | 18.18% | 12.79% |
| The Bank of South Carolina | $571.2M | CBLR | NA | NA | NA | 11.76% |
| Table Rock Community Bank | $568.9M | Risk-based | 10.84% | 10.84% | 11.99% | 8.25% |
| Panhandle First Bank | $568.7M | Risk-based | 17.49% | 17.49% | 18.75% | 13.03% |
| International Bank of Commerce | $567.8M | Risk-based | 32.79% | 32.79% | 33.83% | 13.60% |
| Intracoastal Bank | $573.2M | Risk-based | 11.83% | 11.83% | 13.08% | 9.77% |
| Peer 25th percentile | 11.71% | 11.71% | 12.85% | 9.77% | ||
| Peer median | 14.64% | 14.64% | 15.72% | 11.08% | ||
| Peer 75th percentile | 18.03% | 18.03% | 19.29% | 12.54% | ||
| This bank's percentile | 75 | 75 | 75 | 100 |
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/767732/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.