Shareholders’ Equity / Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Summary of Leverage Ratio

The Corporation’s and the Bank’s ratios under the above rules at December 31, 2017 and 2016, are set forth in the following tables.

As of December 31, 2017	Actual					For Capital Adequacy Purposes				To Be Well Capitalized Under Prompt Corrective Action Provisions
	Amount		Ratio			Amount		Ratio		Amount		Ratio
Southwest Georgia Financial Corporation
Common equity Tier I (to risk-weighted assets)	$	42,756,979		12.74	%	$	15,098,672		>4.50%		N/A*		N/A*
Total capital (to risk-weighted assets)	$	45,800,611		13.65	%	$	26,842,084		>8.00%		N/A*		N/A*
Tier I capital (to risk-weighted assets)	$	42,756,979		12.74	%	$	20,131,563		>6.00%		N/A*		N/A*
Leverage (tier I capital to average assets)	$	42,756,979		8.79	%	$	19,467,338		>4.00%		N/A*		N/A*
Southwest Georgia Bank
Common equity Tier I (to risk- weighted assets)	$	40,247,187		12.02	%	$	15,069,727		>4.50%	$	21,767,383		>  6.50%
Total capital (to risk-weighted assets)	$	43,290,819		12.93	%	$	26,790,625		>8.00%	$	33,488,282		>10.00%
Tier I capital (to risk-weighted assets)	$	40,247,187		12.02	%	$	20,092,969		>6.00%	$	26,790,625		>  8.00%
Leverage (tier I capital to average assets)	$	40,247,187		8.29	%	$	19,418,765		>4.00%	$	24,273,457		>  5.00%

As of December 31, 2016	Actual					For Capital Adequacy Purposes				To Be Well Capitalized Under Prompt Corrective Action Provisions
	Amount		Ratio			Amount		Ratio		Amount		Ratio
Southwest Georgia Financial Corporation
Common equity Tier 1 (to risk- weighted assets)	$	40,187,232		13.03	%	$	13,878,302		>4.50%		N/A*		N/A*
Total capital (to risk-weighted assets)	$	43,311,843		14.04	%	$	24,672,536		>8.00%		N/A*		N/A*
Tier I capital (to risk-weighted assets)	$	40,187,232		13.03	%	$	18,504,402		>6.00%		N/A*		N/A*
Leverage (tier I capital to average assets)	$	40,187,232		8.87	%	$	18,113,752		>4.00%		N/A*		N/A*
Southwest Georgia Bank
Common equity Tier 1 (to risk- weighted assets)	$	38,377,058		12.47	%	$	13,848,917		>4.50%	$	20,003,991		>  6.50%
Total capital (to risk-weighted assets)	$	41,501,669		13.48	%	$	24,620,297		>8.00%	$	30,775,371		>10.00%
Tier I capital (to risk-weighted assets)	$	38,377,058		12.47	%	$	18,465,223		>6.00%	$	24,620,297		>  8.00%
Leverage (tier I capital to average assets)	$	38,377,058		8.49	%	$	18,077,111		>4.00%	$	22,596,389		>  5.00%

*N/A - As of December 31, 2017, the Corporation met the definition under the Basel III Capital Rules of a small bank holding company and, therefore, was exempt from consolidated risk-based and leverage capital adequacy guidelines for bank holding companies.