State Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.59% (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: 7.59% (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 14.35% +7.85 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 | $17.1M | 17,103 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.2M | 119,206 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.85 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.35% +6.35 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 | $17.1M | 17,103 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.2M | 119,206 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.35 pp | $7.6M | capital that could be lost first |
Total risk-based capital ratio 15.59% +5.59 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 | $18.6M | 18,580 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.2M | 119,206 | RCOAA223 |
| Recomputed ratio | 15.59% | numerator / denominator | |
| Filed ratio | 15.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.59 pp | $6.7M | capital that could be lost first |
Tier 1 leverage ratio 10.63% +5.63 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 | $17.1M | 17,103 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $160.9M | 160,884 | RCOAA224 |
| Recomputed ratio | 10.63% | numerator / denominator | |
| Filed ratio | 10.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.63 pp | $9.1M | 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 | 9,194 | 9,194 | 9,194 | 9,194 | 9,194 | 9,194 | RCOAP742 |
| Retained earnings | 7,909 | 7,656 | 7,131 | 6,860 | 6,664 | 6,318 | RCOAKW00 |
| Accumulated other comprehensive income | (3,350) | (3,480) | (3,308) | (3,548) | (4,101) | (4,269) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,753 | 13,370 | 13,017 | 12,506 | 11,757 | 11,243 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,350 | 3,480 | 3,308 | 3,548 | 4,101 | 4,269 | P859 - P840 |
| Common equity Tier 1 capital | 17,103 | 16,850 | 16,325 | 16,054 | 15,858 | 15,512 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,103 | 16,850 | 16,325 | 16,054 | 15,858 | 15,512 | RCOA8274 |
| Tier 2 capital | 1,477 | 1,337 | 1,323 | 1,251 | 1,305 | 1,238 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,477 | 1,337 | 1,323 | 1,251 | 1,305 | 1,238 | RCOA5310 |
| Total capital | 18,580 | 18,187 | 17,648 | 17,305 | 17,163 | 16,750 | RCOA3792 |
| Total risk-weighted assets | 119,206 | 106,884 | 105,718 | 99,916 | 104,235 | 98,867 | RCOAA223 |
| Average total assets for the leverage ratio | 160,884 | 153,161 | 154,875 | 151,350 | 148,802 | 148,138 | 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 | $6.5M | $218K | 3.35% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.1M | $7.7M | 19.32% | 6.50% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $26.2M | $13.1M | 50.10% | 11.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $534K | $801K | 150.00% | 0.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $89.2M | $89.2M | 100.00% | 74.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.0M | $5.6M | 94.06% | 4.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.5M | $2.5M | 100.00% | 2.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $119.2M | ties to item 31 ($119.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $119.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $119.2M | 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 | 14.35% | 14.35% | 15.59% | 10.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.76% | 15.76% | 17.02% | 11.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.44% | 15.44% | 16.69% | 10.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.07% | 16.07% | 17.32% | 10.61% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.21% | 15.21% | 16.47% | 10.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.69% | 15.69% | 16.94% | 10.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.24% | 17.24% | 18.49% | 11.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.16% | 17.16% | 18.42% | 11.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.13% | 17.13% | 18.39% | 11.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.02% | 17.02% | 18.27% | 11.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.99% | 16.99% | 18.25% | 11.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.41% | 17.41% | 18.67% | 10.72% | 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 Company (this bank) | Risk-based | 14.35% | 14.35% | 15.59% | 10.63% | |
| The Harrison County Bank | $164.9M | CBLR | NA | NA | NA | 10.21% |
| The Big Bend Banks, N.A. dba Marfa National Bank | $165.4M | CBLR | NA | NA | NA | 16.23% |
| Northwestern Bank, N.A. | $164.7M | CBLR | NA | NA | NA | 11.15% |
| Freeport State Bank | $165.5M | Risk-based | 15.00% | 15.00% | 15.83% | 10.69% |
| Normangee State Bank | $165.5M | Risk-based | 26.00% | 26.00% | 27.25% | 14.69% |
| First State Bank of Forsyth | $165.5M | CBLR | NA | NA | NA | 12.08% |
| First National Bank in Ord | $165.6M | Risk-based | 22.83% | 22.83% | 24.08% | 11.35% |
| Beacon Business Bank, N.A. | $164.4M | CBLR | NA | NA | NA | 11.63% |
| Citizens Savings Bank | $165.9M | Risk-based | 17.57% | 17.57% | 18.36% | 9.50% |
| North Central Bank | $165.9M | CBLR | NA | NA | NA | 12.26% |
| Peer 25th percentile | 16.93% | 16.93% | 17.73% | 10.80% | ||
| Peer median | 20.20% | 20.20% | 21.22% | 11.49% | ||
| Peer 75th percentile | 23.62% | 23.62% | 24.87% | 12.21% | ||
| This bank's percentile | 0 | 0 | 0 | 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/485139/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.