First Bank of Owasso: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.47% (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: 11.47% (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 18.22% +11.72 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 | $101.3M | 101,265 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $555.8M | 555,794 | RCOAA223 |
| Recomputed ratio | 18.22% | numerator / denominator | |
| Filed ratio | 18.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.72 pp | $65.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.22% +10.22 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 | $101.3M | 101,265 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $555.8M | 555,794 | RCOAA223 |
| Recomputed ratio | 18.22% | numerator / denominator | |
| Filed ratio | 18.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.22 pp | $56.8M | capital that could be lost first |
Total risk-based capital ratio 19.47% +9.47 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 | $108.2M | 108,222 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $555.8M | 555,794 | RCOAA223 |
| Recomputed ratio | 19.47% | numerator / denominator | |
| Filed ratio | 19.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.47 pp | $52.6M | capital that could be lost first |
Tier 1 leverage ratio 15.67% +10.67 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 | $101.3M | 101,265 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $646.3M | 646,261 | RCOAA224 |
| Recomputed ratio | 15.67% | numerator / denominator | |
| Filed ratio | 15.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.67 pp | $69.0M | 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 | (381) | (381) | (381) | (381) | (381) | (381) | RCOAP742 |
| Retained earnings | 101,646 | 99,060 | 98,744 | 95,985 | 95,159 | 92,554 | RCOAKW00 |
| Accumulated other comprehensive income | (2,014) | (2,005) | (1,788) | (2,007) | (2,597) | (2,919) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,251 | 96,674 | 96,575 | 93,597 | 92,181 | 89,254 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,014 | 2,005 | 1,788 | 2,007 | 2,596 | 2,919 | P859 - P840 |
| Common equity Tier 1 capital | 101,265 | 98,679 | 98,363 | 95,604 | 94,777 | 92,173 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 101,265 | 98,679 | 98,363 | 95,604 | 94,777 | 92,173 | RCOA8274 |
| Tier 2 capital | 6,957 | 6,869 | 6,618 | 6,463 | 6,326 | 6,441 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,957 | 6,869 | 6,618 | 6,463 | 6,326 | 6,441 | RCOA5310 |
| Total capital | 108,222 | 105,548 | 104,981 | 102,067 | 101,103 | 98,614 | RCOA3792 |
| Total risk-weighted assets | 555,794 | 548,801 | 528,589 | 516,144 | 505,248 | 514,648 | RCOAA223 |
| Average total assets for the leverage ratio | 646,261 | 636,655 | 588,185 | 599,296 | 610,829 | 591,001 | 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 | $38.0M | $7.4M | 19.46% | 1.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $38.6M | $5.5M | 14.21% | 0.99% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $63.0M | $12.6M | 20.00% | 2.26% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $65.7M | $34.5M | 52.46% | 6.19% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $427.3M | $421.1M | 98.57% | 75.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.5M | $14.9M | 96.51% | 2.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $63.2M | $60.6M | 95.78% | 10.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $556.6M | ties to item 31 ($556.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $556.6M | RCONB704 |
| Less: excess allowance for credit losses | $793K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $555.8M | 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 | 18.22% | 18.22% | 19.47% | 15.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.98% | 17.98% | 19.23% | 15.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.61% | 18.61% | 19.86% | 16.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.52% | 18.52% | 19.77% | 15.95% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.76% | 18.76% | 20.01% | 15.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.91% | 17.91% | 19.16% | 15.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.79% | 18.79% | 20.04% | 17.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.66% | 19.66% | 20.91% | 16.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.55% | 19.55% | 20.80% | 15.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.50% | 18.50% | 19.75% | 15.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.85% | 18.85% | 20.11% | 15.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.20% | 18.20% | 19.46% | 14.34% | 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 |
|---|---|---|---|---|---|---|
| First Bank of Owasso (this bank) | Risk-based | 18.22% | 18.22% | 19.47% | 15.67% | |
| Verimore Bank | $639.1M | Risk-based | 13.35% | 13.35% | 14.55% | 10.62% |
| Tri-County Bank | $638.6M | CBLR | NA | NA | NA | 13.56% |
| The State National Bank of Big Spring | $640.0M | CBLR | NA | NA | NA | 11.19% |
| Trustbank | $640.2M | CBLR | NA | NA | NA | 9.81% |
| Woodlands Bank | $640.3M | Risk-based | 11.73% | 11.73% | 12.83% | 8.86% |
| Oneunited Bank | $637.9M | CBLR | NA | NA | NA | 10.43% |
| American State Bank | $637.8M | Risk-based | 14.41% | 14.41% | 15.59% | 10.91% |
| Spring Bank | $641.0M | CBLR | NA | NA | NA | 14.59% |
| Peer 25th percentile | 12.54% | 12.54% | 13.69% | 10.28% | ||
| Peer median | 13.35% | 13.35% | 14.55% | 10.76% | ||
| Peer 75th percentile | 13.88% | 13.88% | 15.07% | 11.78% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/637554/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.