Summit State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.80% (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: 6.80% (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 13.10% +6.60 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 | $105.4M | 105,352 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $804.0M | 804,023 | RCOAA223 |
| Recomputed ratio | 13.10% | numerator / denominator | |
| Filed ratio | 13.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.60 pp | $53.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.10% +5.10 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 | $105.4M | 105,352 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $804.0M | 804,023 | RCOAA223 |
| Recomputed ratio | 13.10% | numerator / denominator | |
| Filed ratio | 13.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.10 pp | $41.0M | capital that could be lost first |
Total risk-based capital ratio 14.80% +4.80 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 | $119.0M | 119,015 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $804.0M | 804,023 | RCOAA223 |
| Recomputed ratio | 14.80% | numerator / denominator | |
| Filed ratio | 14.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.80 pp | $38.6M | capital that could be lost first |
Tier 1 leverage ratio 10.84% +5.84 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 | $105.4M | 105,352 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $971.6M | 971,622 | RCOAA224 |
| Recomputed ratio | 10.84% | numerator / denominator | |
| Filed ratio | 10.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.84 pp | $56.8M | 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 | 38,039 | 38,011 | 37,954 | 37,897 | 37,843 | 37,803 | RCOAP742 |
| Retained earnings | 70,038 | 71,342 | 69,668 | 68,602 | 67,782 | 65,364 | RCOAKW00 |
| Accumulated other comprehensive income | (6,720) | (6,692) | (6,451) | (6,771) | (7,517) | (7,826) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 101,357 | 102,661 | 101,171 | 99,728 | 98,108 | 95,341 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,995 | 4,011 | 3,704 | 3,876 | 4,601 | 4,455 | P859 - P840 |
| Common equity Tier 1 capital | 105,352 | 106,672 | 104,875 | 103,604 | 102,709 | 99,796 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 105,352 | 106,672 | 104,875 | 103,604 | 102,709 | 99,796 | RCOA8274 |
| Tier 2 capital | 13,663 | 13,966 | 14,518 | 14,820 | 16,269 | 16,466 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,089 | 10,394 | 10,949 | 11,253 | 11,515 | 11,716 | RCOA5310 |
| Total capital | 119,015 | 120,638 | 119,393 | 118,424 | 118,978 | 116,262 | RCOA3792 |
| Total risk-weighted assets | 804,023 | 826,035 | 872,026 | 897,118 | 919,278 | 935,063 | RCOAA223 |
| Average total assets for the leverage ratio | 971,622 | 999,361 | 1,011,625 | 1,011,681 | 1,043,997 | 1,056,531 | 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 | $112.6M | $493K | 0.44% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $72.0M | $28.5M | 39.58% | 3.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $56.5M | $28.7M | 50.83% | 3.56% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.6M | $2.4M | 150.00% | 0.30% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $18.5M | $17.3M | 93.46% | 2.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $682.3M | $667.1M | 97.77% | 82.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.1M | $27.8M | 83.94% | 3.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $38.7M | $34.8M | 90.10% | 4.32% | 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 | $807.1M | ties to item 31 ($807.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $807.1M | RCONB704 |
| Less: excess allowance for credit losses | $3.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $804.0M | 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 | 13.10% | 13.10% | 14.80% | 10.84% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.91% | 12.91% | 14.60% | 10.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.03% | 12.03% | 13.69% | 10.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.55% | 11.55% | 13.20% | 10.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.17% | 11.17% | 12.94% | 9.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.67% | 10.67% | 12.43% | 9.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.14% | 10.14% | 11.89% | 8.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.39% | 10.39% | 12.13% | 9.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.22% | 10.22% | 12.08% | 9.31% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.37% | 10.37% | 12.24% | 9.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.90% | 9.90% | 11.75% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.65% | 9.65% | 11.49% | 8.47% | 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 |
|---|---|---|---|---|---|---|
| Summit State Bank (this bank) | Risk-based | 13.10% | 13.10% | 14.80% | 10.84% | |
| Diamond Bank | $957.2M | Risk-based | 14.34% | 14.34% | 15.56% | 9.99% |
| Harleysville Bank | $963.6M | Risk-based | 15.18% | 15.18% | 15.98% | 9.93% |
| Dream First Bank, N.A. | $963.7M | Risk-based | 11.92% | 11.92% | 13.18% | 9.69% |
| Central Bank | $954.6M | Risk-based | 10.32% | 10.32% | 11.57% | 9.37% |
| Texas Bank | $953.9M | CBLR | NA | NA | NA | 10.61% |
| The Killbuck Savings Bank Company | $953.8M | Risk-based | 12.93% | 12.93% | 13.73% | 9.49% |
| Oak View National Bank | $966.1M | Risk-based | 16.69% | 16.69% | 17.50% | 8.16% |
| MainStreet Community Bank of Florida | $953.4M | CBLR | NA | NA | NA | 9.45% |
| First National Bank of Middle Tennessee | $952.4M | CBLR | NA | NA | NA | 10.03% |
| Peer 25th percentile | 12.18% | 12.18% | 13.31% | 9.45% | ||
| Peer median | 13.64% | 13.64% | 14.65% | 9.69% | ||
| Peer 75th percentile | 14.97% | 14.97% | 15.87% | 9.99% | ||
| This bank's percentile | 50 | 50 | 50 | 100 |
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/561574/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.