Southside Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.10% (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: 9.10% (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 16.28% +9.78 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 | $979.3M | 979,280 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.01B | 6,013,782 | RCOAA223 |
| Recomputed ratio | 16.28% | numerator / denominator | |
| Filed ratio | 16.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.78 pp | $588.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.28% +8.28 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 | $979.3M | 979,280 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.01B | 6,013,782 | RCOAA223 |
| Recomputed ratio | 16.28% | numerator / denominator | |
| Filed ratio | 16.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.28 pp | $498.2M | capital that could be lost first |
Total risk-based capital ratio 17.10% +7.10 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 | $1.03B | 1,028,560 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.01B | 6,013,782 | RCOAA223 |
| Recomputed ratio | 17.10% | numerator / denominator | |
| Filed ratio | 17.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.10 pp | $427.2M | capital that could be lost first |
Tier 1 leverage ratio 11.43% +6.43 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 | $979.3M | 979,280 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $8.57B | 8,565,952 | RCOAA224 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.43 pp | $551.0M | 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 | 854,520 | 853,636 | 852,124 | 851,595 | 800,934 | 800,401 | RCOAP742 |
| Retained earnings | 321,285 | 300,927 | 307,741 | 282,135 | 289,000 | 264,987 | RCOAKW00 |
| Accumulated other comprehensive income | (92,067) | (102,622) | (95,617) | (108,104) | (141,485) | (131,814) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,083,738 | 1,051,941 | 1,064,248 | 1,025,626 | 948,449 | 933,574 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (104,458) | (94,028) | (101,258) | (88,903) | (55,579) | (65,320) | P859 - P840 |
| Common equity Tier 1 capital | 979,280 | 957,913 | 962,990 | 936,723 | 892,870 | 868,254 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 979,280 | 957,913 | 962,990 | 936,723 | 892,870 | 868,254 | RCOA8274 |
| Tier 2 capital | 49,280 | 49,541 | 48,280 | 48,485 | 48,240 | 48,469 | RCOA5311 |
| Allowance includable in Tier 2 capital | 49,280 | 49,541 | 48,280 | 48,485 | 48,240 | 48,469 | RCOA5310 |
| Total capital | 1,028,560 | 1,007,454 | 1,011,270 | 985,208 | 941,110 | 916,723 | RCOA3792 |
| Total risk-weighted assets | 6,013,782 | 5,982,338 | 5,780,042 | 5,732,301 | 5,607,011 | 5,573,466 | RCOAA223 |
| Average total assets for the leverage ratio | 8,565,952 | 8,389,813 | 8,249,961 | 8,203,237 | 8,049,602 | 8,298,654 | 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 | $376.6M | $7.2M | 1.91% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.89B | $776.3M | 26.87% | 12.91% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $86.0M | $4.8M | 5.54% | 0.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $721.3M | $367.4M | 50.93% | 6.11% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $13.0M | $19.5M | 150.00% | 0.32% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.9M | $8.8M | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.21B | $3.96B | 94.02% | 65.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $411.3M | $361.4M | 87.86% | 6.01% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $450.9M | $445.7M | 98.84% | 7.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $18.4M | $15.6M | 85.05% | 0.26% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $49.3M | NA | 0.82% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.96B | ties to item 31 ($5.96B) |
|---|---|---|
| Risk-weighted assets before deductions | $6.01B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.01B | 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 | 16.28% | 16.28% | 17.10% | 11.43% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.01% | 16.01% | 16.84% | 11.42% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.66% | 16.66% | 17.50% | 11.67% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.34% | 16.34% | 17.19% | 11.42% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.92% | 15.92% | 16.78% | 11.09% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.58% | 15.58% | 16.45% | 10.46% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.35% | 15.35% | 16.15% | 10.55% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.58% | 15.58% | 16.39% | 10.60% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.26% | 15.26% | 16.03% | 10.42% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.98% | 14.98% | 15.76% | 10.25% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.88% | 14.88% | 15.62% | 10.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.75% | 14.75% | 15.47% | 10.64% | 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 |
|---|---|---|---|---|---|---|
| Southside Bank (this bank) | Risk-based | 16.28% | 16.28% | 17.10% | 11.43% | |
| Wells Fargo National Bank West | $8.77B | Risk-based | 64.87% | 64.87% | 65.48% | 19.19% |
| Tompkins Bank & Trust | $8.79B | Risk-based | 11.91% | 11.91% | 12.82% | 9.11% |
| Salem Five Cents Savings Bank | $8.82B | Risk-based | 13.21% | 13.21% | 14.47% | 10.52% |
| Metropolitan Commercial Bank | $8.86B | Risk-based | 12.91% | 12.91% | 13.73% | 11.07% |
| First American Bank | $8.63B | Risk-based | 13.77% | 13.77% | 14.80% | 7.58% |
| b1BANK | $8.89B | Risk-based | 12.33% | 12.33% | 13.20% | 10.91% |
| First Security Bank | $8.58B | Risk-based | 20.73% | 20.73% | 21.99% | 15.60% |
| Woodforest National Bank | $8.98B | Risk-based | 11.27% | 11.27% | 12.52% | 9.35% |
| Cross River Bank | $8.53B | CBLR | NA | NA | NA | 11.78% |
| Peer 25th percentile | 12.22% | 12.22% | 13.11% | 9.35% | ||
| Peer median | 13.06% | 13.06% | 14.10% | 10.91% | ||
| Peer 75th percentile | 15.51% | 15.51% | 16.60% | 11.78% | ||
| This bank's percentile | 75 | 75 | 75 | 67 |
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/361167/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.