Spencer County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 14.57% +5.57 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $19.3M | 19,286 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $132.4M | 132,373 | RCOAA224 |
| Recomputed ratio | 14.57% | numerator / denominator | |
| Filed ratio | 14.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.57 pp | $7.4M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 15,286 | 15,042 | 14,770 | 14,671 | 14,412 | 14,158 | RCOAKW00 |
| Accumulated other comprehensive income | (564) | (579) | (502) | (643) | (786) | (918) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,722 | 18,463 | 18,268 | 18,028 | 17,626 | 17,240 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 564 | 579 | 502 | 643 | 786 | 918 | P859 - P840 |
| Common equity Tier 1 capital | 19,286 | 19,042 | 18,770 | 18,671 | 18,412 | 18,158 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,286 | 19,042 | 18,770 | 18,671 | 18,412 | 18,158 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 132,373 | 131,802 | 132,278 | 133,167 | 130,713 | 128,905 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 14.57% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.09% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.09% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.48% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 13.10% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Spencer County Bank (this bank) | CBLR | NA | NA | NA | 14.57% | |
| Home Savings and Loan Association of Carroll County, F.A. | $131.4M | Risk-based | 23.98% | 23.98% | 25.23% | 14.53% |
| Bendena State Bank | $131.5M | Risk-based | 14.76% | 14.76% | 15.81% | 9.96% |
| Fidelity Federal Savings and Loan Association of Delaware | $131.6M | CBLR | NA | NA | NA | 17.02% |
| First State Bank of the South, Inc. | $130.7M | CBLR | NA | NA | NA | 16.38% |
| Farmers Savings Bank | $130.5M | CBLR | NA | NA | NA | 13.71% |
| California Business Bank | $130.5M | Risk-based | 19.75% | 19.75% | 21.00% | 14.46% |
| The Riley State Bank of Riley Kansas | $132.0M | CBLR | NA | NA | NA | 10.51% |
| American Interstate Bank | $132.0M | CBLR | NA | NA | NA | 20.06% |
| Peer 25th percentile | 17.25% | 17.25% | 18.41% | 12.91% | ||
| Peer median | 19.75% | 19.75% | 21.00% | 14.50% | ||
| Peer 75th percentile | 21.86% | 21.86% | 23.12% | 16.54% | ||
| This bank's percentile | NA | NA | NA | 62 |
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/871648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.