United Citizens Bank of Southern Kentucky, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.19% (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: 9.19% (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 15.93% +9.43 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 | $33.7M | 33,745 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.8M | 211,781 | RCOAA223 |
| Recomputed ratio | 15.93% | numerator / denominator | |
| Filed ratio | 15.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.43 pp | $20.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.93% +7.93 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 | $33.7M | 33,745 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.8M | 211,781 | RCOAA223 |
| Recomputed ratio | 15.93% | numerator / denominator | |
| Filed ratio | 15.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.93 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 17.19% +7.19 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 | $36.4M | 36,399 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.8M | 211,781 | RCOAA223 |
| Recomputed ratio | 17.19% | numerator / denominator | |
| Filed ratio | 17.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.19 pp | $15.2M | capital that could be lost first |
Tier 1 leverage ratio 12.07% +7.07 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 | $33.7M | 33,745 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $279.5M | 279,512 | RCOAA224 |
| Recomputed ratio | 12.07% | numerator / denominator | |
| Filed ratio | 12.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.07 pp | $19.8M | 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 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | RCOAP742 |
| Retained earnings | 21,745 | 20,334 | 20,821 | 19,779 | 18,517 | 17,248 | RCOAKW00 |
| Accumulated other comprehensive income | (786) | (782) | (729) | (810) | (949) | (1,082) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,959 | 31,552 | 32,092 | 30,969 | 29,568 | 28,166 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 786 | 782 | 729 | 810 | 949 | 1,082 | P859 - P840 |
| Common equity Tier 1 capital | 33,745 | 32,334 | 32,821 | 31,779 | 30,517 | 29,248 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,745 | 32,334 | 32,821 | 31,779 | 30,517 | 29,248 | RCOA8274 |
| Tier 2 capital | 2,654 | 2,489 | 2,478 | 2,517 | 2,523 | 2,472 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,654 | 2,489 | 2,478 | 2,517 | 2,523 | 2,472 | RCOA5310 |
| Total capital | 36,399 | 34,823 | 35,299 | 34,296 | 33,040 | 31,720 | RCOA3792 |
| Total risk-weighted assets | 211,781 | 198,511 | 197,675 | 200,933 | 201,436 | 197,380 | RCOAA223 |
| Average total assets for the leverage ratio | 279,512 | 272,209 | 270,151 | 267,890 | 265,662 | 260,504 | 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 | $10.9M | $858K | 7.86% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.8M | $3.3M | 14.36% | 1.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.3M | $468K | 20.00% | 0.22% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $109.2M | $56.6M | 51.81% | 26.65% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $250K | $375K | 150.00% | 0.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $553K | $642K | 116.18% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $135.5M | $133.9M | 98.87% | 63.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.9M | $8.3M | 93.64% | 3.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.9M | $7.9M | 99.52% | 3.71% | 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 | $212.3M | ties to item 31 ($212.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $212.3M | RCONB704 |
| Less: excess allowance for credit losses | $566K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $211.8M | 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 | 15.93% | 15.93% | 17.19% | 12.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.29% | 16.29% | 17.54% | 11.88% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.60% | 16.60% | 17.86% | 12.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.82% | 15.82% | 17.07% | 11.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.15% | 15.15% | 16.40% | 11.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.82% | 14.82% | 16.07% | 11.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.09% | 15.09% | 16.35% | 11.67% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.75% | 14.75% | 16.00% | 11.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.75% | 14.75% | 16.00% | 11.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.97% | 14.97% | 16.23% | 11.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.53% | 15.53% | 16.78% | 12.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.22% | 15.22% | 16.47% | 12.12% | 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 |
|---|---|---|---|---|---|---|
| United Citizens Bank of Southern Kentucky, Inc. (this bank) | Risk-based | 15.93% | 15.93% | 17.19% | 12.07% | |
| Peoples State Bank | $286.5M | Risk-based | 12.97% | 12.97% | 13.77% | 8.32% |
| First Federal Bank of Wisconsin | $285.9M | Risk-based | 25.34% | 25.34% | 26.59% | 22.54% |
| Nekoosa Port Edwards State Bank | $286.5M | Risk-based | 28.39% | 28.39% | 29.66% | 15.00% |
| The Fort Jennings State Bank | $285.8M | CBLR | NA | NA | NA | 12.71% |
| Bank of Rantoul | $285.8M | CBLR | NA | NA | NA | 10.75% |
| Nebraska State Bank and Trust Company | $285.8M | Risk-based | 15.49% | 15.49% | 16.60% | 12.96% |
| Catalyst Bank | $286.8M | Risk-based | 43.37% | 43.37% | 44.62% | 26.55% |
| Goodfield State Bank | $285.5M | CBLR | NA | NA | NA | 10.58% |
| Fairfax State Savings Bank | $287.0M | CBLR | NA | NA | NA | 9.46% |
| Manhattan Bank | $287.1M | Risk-based | 17.25% | 17.25% | 18.51% | 9.90% |
| Peer 25th percentile | 15.93% | 15.93% | 17.08% | 10.07% | ||
| Peer median | 21.30% | 21.30% | 22.55% | 11.73% | ||
| Peer 75th percentile | 27.63% | 27.63% | 28.89% | 14.49% | ||
| This bank's percentile | 33 | 33 | 33 | 50 |
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/3306598/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.