Bank of Odessa: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.77% (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: 17.77% (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 24.51% +18.01 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 | $91.7M | 91,656 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $373.9M | 373,880 | RCOAA223 |
| Recomputed ratio | 24.51% | numerator / denominator | |
| Filed ratio | 24.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.01 pp | $67.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.51% +16.51 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 | $91.7M | 91,656 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $373.9M | 373,880 | RCOAA223 |
| Recomputed ratio | 24.51% | numerator / denominator | |
| Filed ratio | 24.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.51 pp | $61.7M | capital that could be lost first |
Total risk-based capital ratio 25.77% +15.77 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 | $96.3M | 96,347 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $373.9M | 373,880 | RCOAA223 |
| Recomputed ratio | 25.77% | numerator / denominator | |
| Filed ratio | 25.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.77 pp | $59.0M | capital that could be lost first |
Tier 1 leverage ratio 13.67% +8.67 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 | $91.7M | 91,656 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $670.4M | 670,364 | RCOAA224 |
| Recomputed ratio | 13.67% | numerator / denominator | |
| Filed ratio | 13.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.67 pp | $58.1M | 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 | 4,952 | 4,952 | 4,952 | 4,952 | 4,952 | 4,952 | RCOAP742 |
| Retained earnings | 86,704 | 83,365 | 85,735 | 82,650 | 78,991 | 75,812 | RCOAKW00 |
| Accumulated other comprehensive income | (99) | (63) | 130 | 94 | 58 | 31 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 91,557 | 88,254 | 90,817 | 87,696 | 84,001 | 80,795 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 99 | 63 | (130) | (94) | (58) | (31) | P859 - P840 |
| Common equity Tier 1 capital | 91,656 | 88,317 | 90,687 | 87,602 | 83,943 | 80,764 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 91,656 | 88,317 | 90,687 | 87,602 | 83,943 | 80,764 | RCOA8274 |
| Tier 2 capital | 4,691 | 4,640 | 4,695 | 4,537 | 4,505 | 4,528 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,691 | 4,640 | 4,695 | 4,537 | 4,505 | 4,528 | RCOA5310 |
| Total capital | 96,347 | 92,957 | 95,382 | 92,139 | 88,448 | 85,292 | RCOA3792 |
| Total risk-weighted assets | 373,880 | 369,947 | 373,988 | 361,140 | 358,708 | 360,448 | RCOAA223 |
| Average total assets for the leverage ratio | 670,364 | 663,512 | 644,277 | 625,724 | 631,838 | 627,204 | 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 | $97.5M | $269K | 0.28% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $96.9M | $325K | 0.34% | 0.09% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.6M | $1.7M | 20.00% | 0.46% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $208.9M | $104.5M | 50.00% | 27.83% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.4M | $5.4M | 100.00% | 1.44% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $241.5M | $239.0M | 98.95% | 63.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.4M | $13.2M | 91.91% | 3.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.9M | $10.9M | 100.00% | 2.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $375.3M | ties to item 31 ($375.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $375.3M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $373.9M | 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 | 24.51% | 24.51% | 25.77% | 13.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.87% | 23.87% | 25.13% | 13.31% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.25% | 24.25% | 25.50% | 14.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.26% | 24.26% | 25.51% | 14.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.40% | 23.40% | 24.66% | 13.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.41% | 22.41% | 23.66% | 12.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.64% | 22.64% | 23.90% | 13.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.85% | 21.85% | 23.11% | 13.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.46% | 21.46% | 22.71% | 13.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.71% | 20.71% | 21.96% | 13.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.52% | 21.52% | 22.78% | 13.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.12% | 21.12% | 22.37% | 13.63% | 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 |
|---|---|---|---|---|---|---|
| Bank of Odessa (this bank) | Risk-based | 24.51% | 24.51% | 25.77% | 13.67% | |
| Concordia Bank & Trust Company | $667.0M | CBLR | NA | NA | NA | 11.12% |
| Community State Bank | $667.5M | CBLR | NA | NA | NA | 9.62% |
| Pennian Bank | $667.9M | Risk-based | 15.27% | 15.27% | 16.52% | 9.24% |
| The Poca Valley Bank, Inc. | $666.2M | Risk-based | 11.36% | 11.36% | 12.02% | 7.78% |
| Metairie Bank & Trust Company | $666.0M | CBLR | NA | NA | NA | 11.49% |
| First State Bank of Blakely | $668.2M | Risk-based | 27.02% | 27.02% | 28.27% | 19.19% |
| United Community Bank | $665.5M | CBLR | NA | NA | NA | 14.47% |
| First State Bank | $665.4M | Risk-based | 15.08% | 15.08% | 16.26% | 11.42% |
| TXN Bank | $669.2M | CBLR | NA | NA | NA | 9.68% |
| Peer 25th percentile | 14.15% | 14.15% | 15.20% | 9.62% | ||
| Peer median | 15.17% | 15.17% | 16.39% | 11.12% | ||
| Peer 75th percentile | 18.21% | 18.21% | 19.46% | 11.49% | ||
| This bank's percentile | 75 | 75 | 75 | 78 |
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/819453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.