Southpoint Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.18% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 2.18% (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 8.91% +2.41 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 | $94.7M | 94,684 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.06B | 1,063,029 | RCOAA223 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +2.41 pp | $25.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 8.91% +0.91 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 | $94.7M | 94,684 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.06B | 1,063,029 | RCOAA223 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +0.91 pp | $9.6M | capital that could be lost first |
Total risk-based capital ratio 10.18% +0.18 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 | $108.2M | 108,217 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.06B | 1,063,029 | RCOAA223 |
| Recomputed ratio | 10.18% | numerator / denominator | |
| Filed ratio | 10.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.18 pp | $1.9M | capital that could be lost first |
Tier 1 leverage ratio 6.86% +1.86 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 | $94.7M | 94,684 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.38B | 1,380,314 | RCOAA224 |
| Recomputed ratio | 6.86% | numerator / denominator | |
| Filed ratio | 6.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.86 pp | $25.7M | 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 | 94,374 | 94,149 | 94,149 | 94,149 | 94,149 | 93,902 | RCOAP742 |
| Retained earnings | 17,317 | 29,365 | 30,338 | 46,835 | 44,637 | 42,847 | RCOAKW00 |
| Accumulated other comprehensive income | (7,181) | (7,679) | (7,531) | (8,008) | (9,634) | (8,304) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 104,510 | 115,835 | 116,956 | 132,976 | 129,152 | 128,445 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (9,826) | (9,395) | (6,258) | (5,848) | (4,288) | (5,685) | P859 - P840 |
| Common equity Tier 1 capital | 94,684 | 106,440 | 110,698 | 127,128 | 124,864 | 122,760 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 94,684 | 106,440 | 110,698 | 127,128 | 124,864 | 122,760 | RCOA8274 |
| Tier 2 capital | 13,533 | 14,402 | 15,116 | 16,561 | 15,180 | 16,890 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,533 | 14,402 | 15,116 | 16,561 | 15,180 | 16,890 | RCOA5310 |
| Total capital | 108,217 | 120,842 | 125,814 | 143,689 | 140,044 | 139,650 | RCOA3792 |
| Total risk-weighted assets | 1,063,029 | 1,129,128 | 1,195,985 | 1,322,411 | 1,429,788 | 1,498,837 | RCOAA223 |
| Average total assets for the leverage ratio | 1,380,314 | 1,450,002 | 1,564,657 | 1,644,264 | 1,760,959 | 1,776,827 | 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 | $180.1M | $9.0M | 4.98% | 0.83% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.4M | $19.9M | 36.56% | 1.84% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.0M | $2.0M | 20.00% | 0.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $264.6M | $150.1M | 56.75% | 13.91% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.6M | $8.3M | 150.00% | 0.77% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $35.3M | $52.9M | 150.00% | 4.90% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $759.5M | $715.6M | 94.23% | 66.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $89.8M | $88.7M | 98.69% | 8.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.2M | $33.2M | 100.00% | 3.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $1.08B | ties to item 31 ($1.08B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.08B | RCONB704 |
| Less: excess allowance for credit losses | $16.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.06B | 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 | 8.91% | 8.91% | 10.18% | 6.86% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 9.43% | 9.43% | 10.70% | 7.34% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.26% | 9.26% | 10.52% | 7.07% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.61% | 9.61% | 10.87% | 7.73% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 8.73% | 8.73% | 9.79% | 7.09% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 8.19% | 8.19% | 9.32% | 6.91% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 7.98% | 7.98% | 8.90% | 6.72% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.21% | 9.21% | 10.46% | 8.12% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 8.95% | 8.95% | 10.20% | 8.11% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 8.19% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 8.37% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.01% | 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 |
|---|---|---|---|---|---|---|
| Southpoint Bank (this bank) | Risk-based | 8.91% | 8.91% | 10.18% | 6.86% | |
| Century Bank | $1.36B | Risk-based | 12.85% | 12.85% | 13.91% | 10.25% |
| Rosedale Bank | $1.36B | CBLR | NA | NA | NA | 18.61% |
| First Bank of Alabama | $1.36B | Risk-based | 13.37% | 13.37% | 14.35% | 9.82% |
| Idaho First Bank | $1.36B | Risk-based | 14.00% | 14.00% | 15.17% | 10.47% |
| FM Bank and Trust | $1.36B | Risk-based | 10.42% | 10.42% | 11.67% | 8.62% |
| County National Bank | $1.36B | Risk-based | 11.01% | 11.01% | 12.16% | 9.34% |
| Truxton Trust Company | $1.37B | Risk-based | 14.02% | 14.02% | 14.92% | 9.27% |
| Fortis Bank | $1.35B | Risk-based | 12.04% | 12.04% | 13.13% | 8.96% |
| Blue SKY Bank | $1.35B | CBLR | NA | NA | NA | 9.08% |
| Ballston Spa National Bank | $1.37B | Risk-based | 12.52% | 12.52% | 14.66% | 8.74% |
| Peer 25th percentile | 11.78% | 11.78% | 12.89% | 8.99% | ||
| Peer median | 12.69% | 12.69% | 14.13% | 9.30% | ||
| Peer 75th percentile | 13.53% | 13.53% | 14.72% | 10.14% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/3386536/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.