Cowboy State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.65% (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: 7.65% (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 14.39% +7.89 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 | $6.4M | 6,374 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.3M | 44,282 | RCOAA223 |
| Recomputed ratio | 14.39% | numerator / denominator | |
| Filed ratio | 14.39% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.89 pp | $3.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.39% +6.39 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 | $6.4M | 6,374 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.3M | 44,282 | RCOAA223 |
| Recomputed ratio | 14.39% | numerator / denominator | |
| Filed ratio | 14.39% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.39 pp | $2.8M | capital that could be lost first |
Total risk-based capital ratio 15.65% +5.65 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 | $6.9M | 6,930 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.3M | 44,282 | RCOAA223 |
| Recomputed ratio | 15.65% | numerator / denominator | |
| Filed ratio | 15.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.65 pp | $2.5M | capital that could be lost first |
Tier 1 leverage ratio 12.44% +7.44 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 | $6.4M | 6,374 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $51.2M | 51,221 | RCOAA224 |
| Recomputed ratio | 12.44% | numerator / denominator | |
| Filed ratio | 12.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.44 pp | $3.8M | 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 | 4,131 | 4,131 | 4,131 | 4,131 | 4,131 | 4,131 | RCOAP742 |
| Retained earnings | 2,243 | 2,130 | 2,010 | 1,993 | 1,872 | 1,708 | RCOAKW00 |
| Accumulated other comprehensive income | (519) | (499) | 61 | (312) | (55) | (62) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,855 | 5,762 | 6,202 | 5,812 | 5,948 | 5,777 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 519 | 499 | (61) | 312 | 55 | 62 | P859 - P840 |
| Common equity Tier 1 capital | 6,374 | 6,261 | 6,141 | 6,124 | 6,003 | 5,839 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,374 | 6,261 | 6,141 | 6,124 | 6,003 | 5,839 | RCOA8274 |
| Tier 2 capital | 556 | 534 | 536 | 506 | 485 | 465 | RCOA5311 |
| Allowance includable in Tier 2 capital | 556 | 534 | 536 | 506 | 485 | 465 | RCOA5310 |
| Total capital | 6,930 | 6,795 | 6,677 | 6,630 | 6,488 | 6,304 | RCOA3792 |
| Total risk-weighted assets | 44,282 | 42,514 | 42,701 | 40,206 | 38,558 | 36,948 | RCOAA223 |
| Average total assets for the leverage ratio | 51,221 | 52,831 | 53,016 | 50,923 | 50,405 | 50,131 | 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 | $7.1M | $819K | 11.54% | 1.84% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.4M | $3.9M | 71.73% | 8.68% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $56K | $11K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $34.3M | $33.0M | 96.25% | 74.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.5M | 96.30% | 10.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.3M | $2.3M | 100.00% | 5.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $44.5M | ties to item 31 ($44.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $44.5M | RCONB704 |
| Less: excess allowance for credit losses | $190K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $44.3M | 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 | 14.39% | 14.39% | 15.65% | 12.44% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.73% | 14.73% | 15.98% | 11.85% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 14.38% | 14.38% | 15.64% | 11.58% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 15.23% | 15.23% | 16.49% | 12.03% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.57% | 15.57% | 16.83% | 11.91% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.80% | 15.80% | 17.06% | 11.65% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 14.87% | 14.87% | 16.13% | 10.98% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.66% | 15.66% | 16.91% | 12.21% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.98% | 15.98% | 17.23% | 12.33% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 16.39% | 16.39% | 17.64% | 11.98% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.06% | 16.06% | 17.32% | 11.70% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.52% | 16.52% | 17.78% | 11.36% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Cowboy State Bank (this bank) | Risk-based | 14.39% | 14.39% | 15.65% | 12.44% | |
| The Northern State Bank of Gonvick | $50.6M | Risk-based | 46.18% | 46.18% | 47.46% | 15.75% |
| Lamont Bank of St. John | $50.7M | Risk-based | 2.67% | 2.67% | 3.97% | 2.44% |
| Benton County State Bank | $50.8M | CBLR | NA | NA | NA | 15.22% |
| Peoples Bank of Deer Lodge | $50.8M | CBLR | NA | NA | NA | 10.50% |
| Rayne Building & Loan Association | $50.8M | CBLR | NA | NA | NA | 29.06% |
| The State Exchange Bank | $50.9M | CBLR | NA | NA | NA | 12.25% |
| The Donley County State Bank | $49.7M | Risk-based | 68.33% | 68.33% | 69.58% | 20.86% |
| Bank of Brewton | $49.6M | CBLR | NA | NA | NA | 20.57% |
| Richland State Bank | $49.6M | Risk-based | 23.50% | 23.50% | 24.76% | 12.30% |
| Peer 25th percentile | 18.29% | 18.29% | 19.56% | 12.25% | ||
| Peer median | 34.84% | 34.84% | 36.11% | 15.22% | ||
| Peer 75th percentile | 51.72% | 51.72% | 52.99% | 20.57% | ||
| This bank's percentile | 25 | 25 | 25 | 44 |
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/544951/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.