Superior National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.47% (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: 10.47% (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 17.27% +10.77 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 | $122.2M | 122,191 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $707.6M | 707,576 | RCOAA223 |
| Recomputed ratio | 17.27% | numerator / denominator | |
| Filed ratio | 17.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.77 pp | $76.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.27% +9.27 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 | $122.2M | 122,191 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $707.6M | 707,576 | RCOAA223 |
| Recomputed ratio | 17.27% | numerator / denominator | |
| Filed ratio | 17.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.27 pp | $65.6M | capital that could be lost first |
Total risk-based capital ratio 18.47% +8.47 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 | $130.7M | 130,685 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $707.6M | 707,576 | RCOAA223 |
| Recomputed ratio | 18.47% | numerator / denominator | |
| Filed ratio | 18.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.47 pp | $59.9M | capital that could be lost first |
Tier 1 leverage ratio 11.70% +6.70 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 | $122.2M | 122,191 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,043,946 | RCOAA224 |
| Recomputed ratio | 11.70% | numerator / denominator | |
| Filed ratio | 11.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.70 pp | $70.0M | 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 | 5,597 | 5,597 | 5,597 | 5,597 | 5,597 | 5,597 | RCOAP742 |
| Retained earnings | 136,282 | 134,390 | 132,792 | 131,011 | 128,635 | 127,924 | RCOAKW00 |
| Accumulated other comprehensive income | (21,515) | (23,186) | (21,050) | (23,094) | (26,286) | (29,572) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 120,364 | 116,801 | 117,339 | 113,514 | 107,946 | 103,949 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,827 | 3,467 | 1,301 | 3,218 | 6,283 | 9,442 | P859 - P840 |
| Common equity Tier 1 capital | 122,191 | 120,268 | 118,640 | 116,732 | 114,229 | 113,391 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 122,191 | 120,268 | 118,640 | 116,732 | 114,229 | 113,391 | RCOA8274 |
| Tier 2 capital | 8,494 | 8,196 | 8,232 | 8,631 | 8,682 | 8,366 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,494 | 8,196 | 8,232 | 8,631 | 8,682 | 8,366 | RCOA5310 |
| Total capital | 130,685 | 128,464 | 126,872 | 125,363 | 122,911 | 121,757 | RCOA3792 |
| Total risk-weighted assets | 707,576 | 684,980 | 677,211 | 690,034 | 693,923 | 668,199 | RCOAA223 |
| Average total assets for the leverage ratio | 1,043,946 | 1,039,707 | 1,051,238 | 1,030,485 | 1,005,343 | 1,002,433 | 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 | $56.6M | $2.1M | 3.64% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $275.8M | $80.5M | 29.18% | 11.37% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $744K | $149K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $304.1M | $179.5M | 59.03% | 25.36% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.1M | $4.5M | 146.28% | 0.64% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $372.1M | $365.7M | 98.28% | 51.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.5M | $40.5M | 88.93% | 5.72% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.8M | $34.8M | 100.00% | 4.91% | 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 | $707.6M | ties to item 31 ($707.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $707.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $707.6M | 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 | 17.27% | 17.27% | 18.47% | 11.70% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.56% | 17.56% | 18.75% | 11.57% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.52% | 17.52% | 18.73% | 11.29% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.92% | 16.92% | 18.17% | 11.33% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.46% | 16.46% | 17.71% | 11.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.97% | 16.97% | 18.22% | 11.31% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.57% | 16.57% | 17.82% | 10.98% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.34% | 16.34% | 17.59% | 10.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.13% | 16.13% | 17.38% | 10.72% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.86% | 15.86% | 17.11% | 10.58% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.78% | 15.78% | 17.03% | 10.37% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.32% | 15.32% | 16.57% | 10.03% | 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 |
|---|---|---|---|---|---|---|
| Superior National Bank (this bank) | Risk-based | 17.27% | 17.27% | 18.47% | 11.70% | |
| First Southern Bank | $1.04B | CBLR | NA | NA | NA | 10.85% |
| Security Financial Bank | $1.04B | Risk-based | 11.98% | 11.98% | 13.23% | 9.67% |
| BNC National Bank | $1.05B | Risk-based | 14.87% | 14.87% | 15.89% | 12.21% |
| Brentwood Bank | $1.05B | CBLR | NA | NA | NA | 9.75% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| The Freedom Bank of Virginia | $1.04B | Risk-based | 13.66% | 13.66% | 14.63% | 11.06% |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Security State Bank | $1.03B | Risk-based | 11.96% | 11.96% | 12.84% | 10.23% |
| Peer 25th percentile | 12.33% | 12.33% | 13.58% | 10.15% | ||
| Peer median | 13.34% | 13.34% | 14.60% | 10.66% | ||
| Peer 75th percentile | 14.26% | 14.26% | 15.26% | 11.23% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/245557/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.