South Shore Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.77% (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: 6.77% (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 13.87% +7.37 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 | $253.8M | 253,817 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.83B | 1,829,997 | RCOAA223 |
| Recomputed ratio | 13.87% | numerator / denominator | |
| Filed ratio | 13.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.37 pp | $134.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.87% +5.87 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 | $253.8M | 253,817 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.83B | 1,829,997 | RCOAA223 |
| Recomputed ratio | 13.87% | numerator / denominator | |
| Filed ratio | 13.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.87 pp | $107.4M | capital that could be lost first |
Total risk-based capital ratio 14.77% +4.77 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 | $270.3M | 270,327 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.83B | 1,829,997 | RCOAA223 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.77 pp | $87.3M | capital that could be lost first |
Tier 1 leverage ratio 10.10% +5.10 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 | $253.8M | 253,817 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.51B | 2,514,170 | RCOAA224 |
| Recomputed ratio | 10.10% | numerator / denominator | |
| Filed ratio | 10.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.10 pp | $128.1M | 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 | 1,200 | 1,700 | 1,700 | 1,700 | 1,710 | 1,710 | RCOAP742 |
| Retained earnings | 257,713 | 253,657 | 249,317 | 243,839 | 240,830 | 237,644 | RCOAKW00 |
| Accumulated other comprehensive income | (16,142) | (15,807) | (13,646) | (16,113) | (19,834) | (20,869) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 242,771 | 239,550 | 237,371 | 229,426 | 222,706 | 218,485 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,046 | 8,852 | 6,648 | 9,073 | 12,768 | 13,760 | P859 - P840 |
| Common equity Tier 1 capital | 253,817 | 248,402 | 244,019 | 238,499 | 235,474 | 232,245 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 253,817 | 248,402 | 244,019 | 238,499 | 235,474 | 232,245 | RCOA8274 |
| Tier 2 capital | 16,510 | 16,306 | 16,473 | 16,353 | 16,407 | 16,461 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,510 | 16,306 | 16,473 | 16,353 | 16,407 | 16,461 | RCOA5310 |
| Total capital | 270,327 | 264,708 | 260,492 | 254,852 | 251,881 | 248,706 | RCOA3792 |
| Total risk-weighted assets | 1,829,997 | 1,790,823 | 1,730,322 | 1,714,058 | 1,660,451 | 1,629,939 | RCOAA223 |
| Average total assets for the leverage ratio | 2,514,170 | 2,468,051 | 2,341,837 | 2,309,289 | 2,334,630 | 2,216,984 | 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 | $152.6M | $15.5M | 10.12% | 0.84% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $611.0M | $110.2M | 18.03% | 6.02% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $406.3M | $210.6M | 51.83% | 11.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.1M | $6.1M | 150.00% | 0.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.29B | $1.29B | 99.70% | 70.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $89.7M | $89.7M | 100.00% | 4.90% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $778K | $9.7M | 1250.00% | 0.53% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $101.0M | $95.6M | 94.62% | 5.22% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.9M | $2.9M | 100.00% | 0.16% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.1M | NA | 0.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.83B | ties to item 31 ($1.83B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.83B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.83B | 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 | 13.87% | 13.87% | 14.77% | 10.10% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.87% | 13.87% | 14.78% | 10.06% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.10% | 14.10% | 15.05% | 10.42% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.91% | 13.91% | 14.87% | 10.33% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.18% | 14.18% | 15.17% | 10.09% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.25% | 14.25% | 15.26% | 10.48% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.20% | 14.20% | 15.20% | 10.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.57% | 14.57% | 15.61% | 10.57% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.27% | 14.27% | 15.29% | 10.25% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.38% | 14.38% | 15.43% | 10.26% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.65% | 14.65% | 15.73% | 10.22% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.08% | 14.08% | 15.33% | 9.81% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Shore Bank (this bank) | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% | |
| Community National Bank & Trust | $2.53B | Risk-based | 13.04% | 13.04% | 14.24% | 8.97% |
| Bank Five Nine | $2.53B | Risk-based | 12.13% | 12.13% | 12.78% | 9.77% |
| American National Bank & Trust | $2.54B | Risk-based | 12.66% | 12.66% | 13.77% | 10.18% |
| Community National Bank | $2.54B | Risk-based | 17.14% | 17.14% | 18.39% | 12.68% |
| United Bank of Iowa | $2.50B | CBLR | NA | NA | NA | 10.34% |
| Esquire Bank, N.A. | $2.49B | Risk-based | 14.24% | 14.24% | 15.49% | 11.68% |
| Horizon Bank, SSB | $2.55B | Risk-based | 11.99% | 11.99% | 13.24% | 8.95% |
| Schaumburg Bank & Trust Company, N.A. | $2.56B | Risk-based | 11.07% | 11.07% | 11.62% | 9.36% |
| Peer 25th percentile | 12.06% | 12.06% | 13.01% | 9.26% | ||
| Peer median | 12.66% | 12.66% | 13.77% | 9.97% | ||
| Peer 75th percentile | 13.64% | 13.64% | 14.86% | 10.68% | ||
| This bank's percentile | 71 | 71 | 71 | 50 |
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/772008/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.