Southern Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.37% (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: 5.37% (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 12.12% +5.62 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 | $536.9M | 536,920 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.43B | 4,431,433 | RCOAA223 |
| Recomputed ratio | 12.12% | numerator / denominator | |
| Filed ratio | 12.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.62 pp | $248.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.12% +4.12 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 | $536.9M | 536,920 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.43B | 4,431,433 | RCOAA223 |
| Recomputed ratio | 12.12% | numerator / denominator | |
| Filed ratio | 12.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.12 pp | $182.4M | capital that could be lost first |
Total risk-based capital ratio 13.37% +3.37 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 | $592.4M | 592,351 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.43B | 4,431,433 | RCOAA223 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.37 pp | $149.2M | capital that could be lost first |
Tier 1 leverage ratio 10.45% +5.45 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 | $536.9M | 536,920 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.14B | 5,140,144 | RCOAA224 |
| Recomputed ratio | 10.45% | numerator / denominator | |
| Filed ratio | 10.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.45 pp | $279.9M | 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 | 306,520 | 306,036 | 304,972 | 304,866 | 304,730 | 304,633 | RCOAP742 |
| Retained earnings | 245,365 | 234,594 | 230,835 | 216,672 | 206,859 | 194,786 | RCOAKW00 |
| Accumulated other comprehensive income | (9,772) | (9,071) | (8,639) | (8,369) | (11,378) | (13,992) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 542,113 | 531,559 | 527,168 | 513,169 | 500,211 | 485,427 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,193) | (6,459) | (7,456) | (8,363) | (6,025) | (4,086) | P859 - P840 |
| Common equity Tier 1 capital | 536,920 | 525,100 | 519,712 | 504,806 | 494,186 | 481,341 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 536,920 | 525,100 | 519,712 | 504,806 | 494,186 | 481,341 | RCOA8274 |
| Tier 2 capital | 55,431 | 52,366 | 50,251 | 50,600 | 51,107 | 50,327 | RCOA5311 |
| Allowance includable in Tier 2 capital | 55,431 | 52,366 | 50,251 | 50,600 | 51,107 | 50,327 | RCOA5310 |
| Total capital | 592,351 | 577,466 | 569,963 | 555,406 | 545,293 | 531,668 | RCOA3792 |
| Total risk-weighted assets | 4,431,433 | 4,363,927 | 4,258,612 | 4,184,879 | 4,086,495 | 4,020,480 | RCOAA223 |
| Average total assets for the leverage ratio | 5,140,144 | 5,058,750 | 5,027,494 | 4,960,021 | 4,919,548 | 4,899,833 | 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 | $55.5M | $3.8M | 6.84% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $421.3M | $87.9M | 20.86% | 1.98% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $55.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.11B | $561.7M | 50.40% | 12.67% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $70K | $105K | 150.00% | 0.00% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $24.2M | $36.3M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.25B | $3.17B | 97.53% | 71.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $285.4M | $270.9M | 94.93% | 6.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $349.1M | $289.7M | 82.97% | 6.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.3M | $577K | 43.42% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $9.4M | NA | 0.21% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $4.43B | ties to item 31 ($4.43B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.43B | RCONB704 |
| Less: excess allowance for credit losses | $3.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.43B | 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 | 12.12% | 12.12% | 13.37% | 10.45% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.03% | 12.03% | 13.23% | 10.38% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.20% | 12.20% | 13.38% | 10.34% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.06% | 12.06% | 13.27% | 10.18% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.09% | 12.09% | 13.34% | 10.05% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.97% | 11.97% | 13.22% | 9.82% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.48% | 11.48% | 12.73% | 9.80% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.28% | 11.28% | 12.53% | 9.92% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.43% | 11.43% | 12.69% | 9.79% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.27% | 11.27% | 12.52% | 9.42% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.03% | 11.03% | 12.28% | 9.45% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.81% | 10.81% | 12.06% | 9.56% | 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 |
|---|---|---|---|---|---|---|
| Southern Bank (this bank) | Risk-based | 12.12% | 12.12% | 13.37% | 10.45% | |
| Barrington Bank & Trust Company, N.A. | $5.17B | Risk-based | 10.91% | 10.91% | 11.53% | 10.08% |
| Northeast Bank | $5.23B | Risk-based | 13.46% | 13.46% | 14.71% | 11.90% |
| Vantage Bank Texas | $5.14B | Risk-based | 10.13% | 10.13% | 11.38% | 9.02% |
| First National Bank Alaska | $5.12B | Risk-based | 18.52% | 18.52% | 19.25% | 11.95% |
| Alerus Financial, N.A. | $5.28B | Risk-based | 10.92% | 10.92% | 12.11% | 9.26% |
| Community Bank of Mississippi | $5.09B | Risk-based | 13.15% | 13.15% | 14.40% | 8.32% |
| Leader Bank, N.A. | $5.28B | Risk-based | 19.80% | 19.80% | 21.06% | 11.58% |
| Southern Bank and Trust Company | $5.30B | Risk-based | 12.68% | 12.68% | 13.63% | 9.63% |
| Interbank | $5.33B | CBLR | NA | NA | NA | 11.06% |
| Peer 25th percentile | 10.91% | 10.91% | 11.97% | 9.26% | ||
| Peer median | 12.91% | 12.91% | 14.01% | 10.08% | ||
| Peer 75th percentile | 14.72% | 14.72% | 15.84% | 11.58% | ||
| This bank's percentile | 38 | 38 | 38 | 56 |
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/272272/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.