Southern Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.63% (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: 5.63% (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 12.68% +6.18 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 | $527.8M | 527,755 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.16B | 4,163,045 | RCOAA223 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.18 pp | $257.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.68% +4.68 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 | $527.8M | 527,755 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.16B | 4,163,045 | RCOAA223 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.68 pp | $194.7M | capital that could be lost first |
Total risk-based capital ratio 13.63% +3.63 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 | $567.3M | 567,265 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.16B | 4,163,045 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.63 pp | $151.0M | capital that could be lost first |
Tier 1 leverage ratio 9.63% +4.63 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 | $527.8M | 527,755 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.48B | 5,479,018 | RCOAA224 |
| Recomputed ratio | 9.63% | numerator / denominator | |
| Filed ratio | 9.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.63 pp | $253.8M | 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 | 176,818 | 176,818 | 176,818 | 176,818 | 176,818 | 176,818 | RCOAP742 |
| Retained earnings | 376,014 | 375,858 | 364,197 | 371,970 | 362,835 | 345,124 | RCOAKW00 |
| Accumulated other comprehensive income | (119,135) | (120,984) | (116,600) | (129,382) | (147,794) | (157,136) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 433,697 | 431,692 | 424,415 | 419,406 | 391,859 | 364,806 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 94,058 | 95,907 | 91,523 | 104,304 | 122,717 | 132,059 | P859 - P840 |
| Common equity Tier 1 capital | 527,755 | 527,599 | 515,938 | 523,710 | 514,576 | 496,865 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 527,755 | 527,599 | 515,938 | 523,710 | 514,576 | 496,865 | RCOA8274 |
| Tier 2 capital | 39,510 | 38,260 | 37,506 | 35,915 | 35,905 | 35,685 | RCOA5311 |
| Allowance includable in Tier 2 capital | 39,510 | 38,260 | 37,506 | 35,915 | 35,905 | 35,685 | RCOA5310 |
| Total capital | 567,265 | 565,859 | 553,444 | 559,625 | 550,481 | 532,550 | RCOA3792 |
| Total risk-weighted assets | 4,163,045 | 4,021,052 | 3,990,124 | 3,897,428 | 3,875,966 | 3,755,363 | RCOAA223 |
| Average total assets for the leverage ratio | 5,479,018 | 5,443,868 | 5,392,564 | 5,279,423 | 5,157,758 | 5,234,548 | 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 | $223.1M | $7.0M | 3.15% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.47B | $441.3M | 30.12% | 10.60% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $17.6M | $17.6M | 100.00% | 0.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.39B | $850.9M | 61.19% | 20.44% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $139.3M | $208.0M | 149.36% | 5.00% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.5M | $3.7M | 146.42% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.07B | $2.05B | 98.73% | 49.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $181.0M | $182.4M | 100.79% | 4.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $443.8M | $405.9M | 91.46% | 9.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.3M | $463K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| 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 | $4.16B | ties to item 31 ($4.16B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.16B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.16B | 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 | 12.68% | 12.68% | 13.63% | 9.63% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.12% | 13.12% | 14.07% | 9.69% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.93% | 12.93% | 13.87% | 9.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.44% | 13.44% | 14.36% | 9.92% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.28% | 13.28% | 14.20% | 9.98% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.23% | 13.23% | 14.18% | 9.49% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.16% | 13.16% | 14.11% | 9.37% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.85% | 12.85% | 13.79% | 9.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.49% | 12.49% | 13.44% | 9.24% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.14% | 12.14% | 13.09% | 9.07% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.81% | 11.81% | 12.74% | 8.83% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.91% | 11.91% | 12.84% | 9.02% | 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 and Trust Company (this bank) | Risk-based | 12.68% | 12.68% | 13.63% | 9.63% | |
| Leader Bank, N.A. | $5.28B | Risk-based | 19.80% | 19.80% | 21.06% | 11.58% |
| Interbank | $5.33B | CBLR | NA | NA | NA | 11.06% |
| Alerus Financial, N.A. | $5.28B | Risk-based | 10.92% | 10.92% | 12.11% | 9.26% |
| Celtic Bank Corporation | $5.33B | CBLR | NA | NA | NA | 18.04% |
| Morton Community Bank | $5.35B | Risk-based | 13.59% | 13.59% | 14.59% | 10.62% |
| Five Star Bank | $5.38B | Risk-based | 11.11% | 11.11% | 12.12% | 10.25% |
| Bridgewater Bank | $5.38B | Risk-based | 12.73% | 12.73% | 13.98% | 11.65% |
| Northeast Bank | $5.23B | Risk-based | 13.46% | 13.46% | 14.71% | 11.90% |
| City Bank | $5.39B | Risk-based | 13.39% | 13.39% | 14.50% | 10.79% |
| The Canandaigua National Bank and Trust Company | $5.41B | Risk-based | 12.34% | 12.34% | 13.38% | 9.01% |
| Peer 25th percentile | 12.04% | 12.04% | 13.07% | 10.34% | ||
| Peer median | 13.06% | 13.06% | 14.24% | 10.92% | ||
| Peer 75th percentile | 13.49% | 13.49% | 14.62% | 11.63% | ||
| This bank's percentile | 38 | 38 | 38 | 20 |
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/717924/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.