State Bank & Trust Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.72% (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: 10.72% (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 17.50% +11.00 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 | $21.8M | 21,773 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $124.4M | 124,429 | RCOAA223 |
| Recomputed ratio | 17.50% | numerator / denominator | |
| Filed ratio | 17.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.00 pp | $13.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.50% +9.50 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 | $21.8M | 21,773 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $124.4M | 124,429 | RCOAA223 |
| Recomputed ratio | 17.50% | numerator / denominator | |
| Filed ratio | 17.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.50 pp | $11.8M | capital that could be lost first |
Total risk-based capital ratio 18.72% +8.72 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 | $23.3M | 23,287 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $124.4M | 124,429 | RCOAA223 |
| Recomputed ratio | 18.72% | numerator / denominator | |
| Filed ratio | 18.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.72 pp | $10.8M | capital that could be lost first |
Tier 1 leverage ratio 11.03% +6.03 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 | $21.8M | 21,773 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $197.4M | 197,423 | RCOAA224 |
| Recomputed ratio | 11.03% | numerator / denominator | |
| Filed ratio | 11.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.03 pp | $11.9M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 16,773 | 16,641 | 16,494 | 16,182 | 16,008 | 15,911 | RCOAKW00 |
| Accumulated other comprehensive income | (2,299) | (2,502) | (2,132) | (2,484) | (2,966) | (3,558) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,474 | 19,139 | 19,362 | 18,698 | 18,042 | 17,353 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,299 | 2,502 | 2,132 | 2,484 | 2,966 | 3,558 | P859 - P840 |
| Common equity Tier 1 capital | 21,773 | 21,641 | 21,494 | 21,182 | 21,008 | 20,911 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,773 | 21,641 | 21,494 | 21,182 | 21,008 | 20,911 | RCOA8274 |
| Tier 2 capital | 1,514 | 1,572 | 1,639 | 1,678 | 1,685 | 1,683 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,514 | 1,572 | 1,639 | 1,678 | 1,685 | 1,683 | RCOA5310 |
| Total capital | 23,287 | 23,213 | 23,133 | 22,860 | 22,693 | 22,594 | RCOA3792 |
| Total risk-weighted assets | 124,429 | 129,679 | 135,160 | 135,288 | 140,033 | 142,767 | RCOAA223 |
| Average total assets for the leverage ratio | 197,423 | 197,886 | 193,803 | 194,337 | 197,457 | 207,239 | 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 | $20.9M | $94K | 0.45% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $67.9M | $20.2M | 29.84% | 16.27% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.1M | $1.4M | 13.92% | 1.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $23.0M | $11.5M | 50.00% | 9.26% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $409K | $614K | 150.00% | 0.49% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.3M | $2.0M | 150.00% | 1.57% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $78.3M | $78.0M | 99.67% | 62.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.3M | $3.2M | 97.17% | 2.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.3M | $7.3M | 100.00% | 5.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $124.4M | ties to item 31 ($124.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $124.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $124.4M | 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 | 17.50% | 17.50% | 18.72% | 11.03% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.69% | 16.69% | 17.90% | 10.94% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.90% | 15.90% | 17.12% | 11.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.66% | 15.66% | 16.90% | 10.90% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.00% | 15.00% | 16.21% | 10.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.65% | 14.65% | 15.83% | 10.09% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.79% | 14.79% | 16.00% | 10.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.29% | 14.29% | 15.54% | 9.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.84% | 14.84% | 16.03% | 10.09% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.83% | 14.83% | 16.01% | 9.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.87% | 14.87% | 16.03% | 9.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.05% | 15.05% | 16.13% | 9.54% | 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 |
|---|---|---|---|---|---|---|
| State Bank & Trust Co. (this bank) | Risk-based | 17.50% | 17.50% | 18.72% | 11.03% | |
| Lyons Federal Bank | $197.6M | CBLR | NA | NA | NA | 12.70% |
| Harpeth Bank & Trust | $197.7M | Risk-based | 19.91% | 19.91% | 21.17% | 15.18% |
| First Federal Savings and Loan Association of Van Wert, Oh | $197.4M | CBLR | NA | NA | NA | 13.52% |
| Commerce Bank & Trust | $197.9M | Risk-based | 14.12% | 14.12% | 15.38% | 10.46% |
| Vermilion Valley Bank | $198.2M | Risk-based | 26.59% | 26.59% | 27.61% | 16.70% |
| The Goldman Sachs Trust Company, N.A. | $198.2M | Risk-based | 242.56% | 242.56% | 242.56% | 82.94% |
| Chelsea Savings Bank | $196.9M | CBLR | NA | NA | NA | 16.01% |
| Farmers State Bank of Hamel | $198.3M | CBLR | NA | NA | NA | 9.52% |
| Simmesport State Bank | $198.5M | CBLR | NA | NA | NA | 12.28% |
| Fidelity Bank | $198.6M | Risk-based | 11.02% | 11.02% | 11.78% | 7.97% |
| Peer 25th percentile | 14.12% | 14.12% | 15.38% | 10.92% | ||
| Peer median | 19.91% | 19.91% | 21.17% | 13.11% | ||
| Peer 75th percentile | 26.59% | 26.59% | 27.61% | 15.81% | ||
| This bank's percentile | 40 | 40 | 40 | 30 |
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/229342/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.