The Commercial Bank of Ozark: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.28% (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: 11.28% (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 18.33% +11.83 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 | $11.1M | 11,074 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.4M | 60,407 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.83 pp | $7.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.33% +10.33 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 | $11.1M | 11,074 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.4M | 60,407 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.33 pp | $6.2M | capital that could be lost first |
Total risk-based capital ratio 19.28% +9.28 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 | $11.6M | 11,644 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.4M | 60,407 | RCOAA223 |
| Recomputed ratio | 19.28% | numerator / denominator | |
| Filed ratio | 19.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.28 pp | $5.6M | capital that could be lost first |
Tier 1 leverage ratio 9.09% +4.09 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 | $11.1M | 11,074 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $121.8M | 121,841 | RCOAA224 |
| Recomputed ratio | 9.09% | numerator / denominator | |
| Filed ratio | 9.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.09 pp | $5.0M | 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 | 1,608 | 1,608 | 1,608 | 1,608 | 1,608 | 1,608 | RCOAP742 |
| Retained earnings | 9,466 | 9,313 | 9,223 | 9,018 | 8,957 | 8,910 | RCOAKW00 |
| Accumulated other comprehensive income | (5,419) | (5,991) | (5,298) | (5,986) | (7,136) | (6,950) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,655 | 4,930 | 5,533 | 4,640 | 3,429 | 3,568 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,419 | 5,991 | 5,298 | 5,986 | 7,136 | 6,950 | P859 - P840 |
| Common equity Tier 1 capital | 11,074 | 10,921 | 10,831 | 10,626 | 10,565 | 10,518 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,074 | 10,921 | 10,831 | 10,626 | 10,565 | 10,518 | RCOA8274 |
| Tier 2 capital | 570 | 587 | 579 | 584 | 584 | 579 | RCOA5311 |
| Allowance includable in Tier 2 capital | 570 | 587 | 579 | 584 | 584 | 579 | RCOA5310 |
| Total capital | 11,644 | 11,508 | 11,410 | 11,210 | 11,149 | 11,097 | RCOA3792 |
| Total risk-weighted assets | 60,407 | 58,564 | 57,601 | 55,726 | 54,980 | 54,249 | RCOAA223 |
| Average total assets for the leverage ratio | 121,841 | 121,354 | 121,950 | 120,996 | 119,083 | 118,906 | 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 | $7.8M | $32K | 0.41% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $51.5M | $13.7M | 26.68% | 22.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $13.7M | $9.3M | 67.51% | 15.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $151K | $226K | 150.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $41.0M | $29.5M | 71.86% | 48.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.4M | $7.1M | 95.92% | 11.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $575K | $575K | 100.00% | 0.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $60.4M | ties to item 31 ($60.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $60.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $60.4M | 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 | 18.33% | 18.33% | 19.28% | 9.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.65% | 18.65% | 19.65% | 9.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.80% | 18.80% | 19.81% | 8.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.07% | 19.07% | 20.12% | 8.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.22% | 19.22% | 20.28% | 8.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.39% | 19.39% | 20.46% | 8.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.71% | 18.71% | 19.77% | 8.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.80% | 17.80% | 18.81% | 8.31% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.90% | 16.90% | 17.83% | 8.15% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.75% | 16.75% | 17.64% | 8.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.64% | 16.64% | 17.52% | 8.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.15% | 16.15% | 16.98% | 8.12% | 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 |
|---|---|---|---|---|---|---|
| The Commercial Bank of Ozark (this bank) | Risk-based | 18.33% | 18.33% | 19.28% | 9.09% | |
| The Lyndon State Bank | $115.1M | Risk-based | 12.44% | 12.44% | 13.37% | 9.51% |
| Home Savings Bank | $115.1M | Risk-based | 29.28% | 29.28% | 30.54% | 16.73% |
| State Bank | $115.4M | CBLR | NA | NA | NA | 9.54% |
| The Baldwin State Bank | $115.5M | CBLR | NA | NA | NA | 10.14% |
| Peoples Bank of Greensboro | $115.5M | Risk-based | 17.19% | 17.19% | 18.20% | 8.91% |
| Neighbors Bank | $115.6M | CBLR | NA | NA | NA | 11.06% |
| Rushford State Bank (Incorporated) | $114.7M | Risk-based | 13.33% | 13.33% | 14.19% | 6.77% |
| The National Bank of Adams County of West Union | $114.7M | CBLR | NA | NA | NA | 10.82% |
| First Community Bank | $115.7M | Risk-based | 12.86% | 12.86% | 14.06% | 9.40% |
| The Commercial Bank | $114.6M | CBLR | NA | NA | NA | 9.95% |
| Peer 25th percentile | 12.86% | 12.86% | 14.06% | 9.42% | ||
| Peer median | 13.33% | 13.33% | 14.19% | 9.74% | ||
| Peer 75th percentile | 17.19% | 17.19% | 18.20% | 10.65% | ||
| This bank's percentile | 80 | 80 | 80 | 20 |
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/522034/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.