Bank of Western Oklahoma: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.20% (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: 3.20% (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 10.34% +3.84 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 | $37.5M | 37,456 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $362.1M | 362,088 | RCOAA223 |
| Recomputed ratio | 10.34% | numerator / denominator | |
| Filed ratio | 10.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.84 pp | $13.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.34% +2.34 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 | $37.5M | 37,456 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $362.1M | 362,088 | RCOAA223 |
| Recomputed ratio | 10.34% | numerator / denominator | |
| Filed ratio | 10.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.34 pp | $8.5M | capital that could be lost first |
Total risk-based capital ratio 11.20% +1.20 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 | $40.6M | 40,559 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $362.1M | 362,088 | RCOAA223 |
| Recomputed ratio | 11.20% | numerator / denominator | |
| Filed ratio | 11.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.20 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 8.06% +3.06 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 | $37.5M | 37,456 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $464.9M | 464,939 | RCOAA224 |
| Recomputed ratio | 8.06% | numerator / denominator | |
| Filed ratio | 8.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.06 pp | $14.2M | 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 | 11,952 | 11,952 | 11,952 | 11,952 | 11,952 | 11,952 | RCOAP742 |
| Retained earnings | 27,938 | 27,488 | 26,857 | 25,434 | 24,211 | 23,315 | RCOAKW00 |
| Accumulated other comprehensive income | (4) | 4 | 54 | 66 | 16 | (48) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,886 | 39,444 | 38,863 | 37,452 | 36,179 | 35,219 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,430) | (2,438) | (2,488) | (2,500) | (2,450) | (2,386) | P859 - P840 |
| Common equity Tier 1 capital | 37,456 | 37,006 | 36,375 | 34,952 | 33,729 | 32,833 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,456 | 37,006 | 36,375 | 34,952 | 33,729 | 32,833 | RCOA8274 |
| Tier 2 capital | 3,103 | 3,655 | 3,602 | 3,224 | 3,313 | 2,921 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,103 | 3,655 | 3,602 | 3,224 | 3,313 | 2,921 | RCOA5310 |
| Total capital | 40,559 | 40,661 | 39,977 | 38,176 | 37,042 | 35,754 | RCOA3792 |
| Total risk-weighted assets | 362,088 | 353,992 | 351,128 | 359,809 | 348,264 | 315,842 | RCOAA223 |
| Average total assets for the leverage ratio | 464,939 | 453,455 | 465,144 | 433,018 | 418,084 | 407,198 | 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 | $63.4M | $12.2M | 19.26% | 3.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.6M | $4.3M | 37.31% | 1.19% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $63.4M | $36.1M | 56.99% | 9.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $220K | $330K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $309.6M | $279.1M | 90.14% | 77.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.1M | $20.3M | 91.96% | 5.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.7M | $9.7M | 100.00% | 2.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $362.1M | ties to item 31 ($362.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $362.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $362.1M | 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 | 10.34% | 10.34% | 11.20% | 8.06% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.45% | 10.45% | 11.49% | 8.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.36% | 10.36% | 11.39% | 7.82% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.71% | 9.71% | 10.61% | 8.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 9.68% | 9.68% | 10.64% | 8.07% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.40% | 10.40% | 11.32% | 8.06% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.83% | 10.83% | 11.80% | 8.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.93% | 10.93% | 11.85% | 8.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.91% | 10.91% | 11.83% | 8.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.00% | 11.00% | 11.96% | 8.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.11% | 11.11% | 12.10% | 8.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.38% | 11.38% | 12.40% | 8.33% | 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 Western Oklahoma (this bank) | Risk-based | 10.34% | 10.34% | 11.20% | 8.06% | |
| Northview Bank | $469.7M | CBLR | NA | NA | NA | 10.75% |
| Solutions North Bank | $469.5M | Risk-based | 14.28% | 14.28% | 15.54% | 10.90% |
| Lake-Osceola State Bank | $469.4M | Risk-based | 20.06% | 20.06% | 21.16% | 12.53% |
| First National Bank in Olney | $469.3M | CBLR | NA | NA | NA | 10.83% |
| Iowa State Bank | $470.7M | Risk-based | 15.83% | 15.83% | 17.05% | 11.17% |
| The Neffs National Bank | $470.8M | CBLR | NA | NA | NA | 16.82% |
| Citizens National Bank of Cheboygan | $471.0M | Risk-based | 14.29% | 14.29% | 15.45% | 8.49% |
| The Farmers Bank and Savings Company | $472.0M | CBLR | NA | NA | NA | 9.25% |
| McBank | $467.2M | Risk-based | 18.50% | 18.50% | 19.68% | 10.01% |
| The First National Bank of Livingston | $467.2M | Risk-based | 36.97% | 36.97% | 38.22% | 15.54% |
| Peer 25th percentile | 14.67% | 14.67% | 15.91% | 10.19% | ||
| Peer median | 17.17% | 17.17% | 18.36% | 10.87% | ||
| Peer 75th percentile | 19.67% | 19.67% | 20.79% | 12.19% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/175056/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.