First State Bank of the Ozarks: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.72% (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: 4.72% (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 11.64% +5.14 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 | $20.8M | 20,771 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.5M | 178,499 | RCOAA223 |
| Recomputed ratio | 11.64% | numerator / denominator | |
| Filed ratio | 11.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.14 pp | $9.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.64% +3.64 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 | $20.8M | 20,771 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.5M | 178,499 | RCOAA223 |
| Recomputed ratio | 11.64% | numerator / denominator | |
| Filed ratio | 11.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.64 pp | $6.5M | capital that could be lost first |
Total risk-based capital ratio 12.72% +2.72 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 | $22.7M | 22,699 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.5M | 178,499 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.72 pp | $4.8M | capital that could be lost first |
Tier 1 leverage ratio 8.09% +3.09 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 | $20.8M | 20,771 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $256.7M | 256,738 | RCOAA224 |
| Recomputed ratio | 8.09% | numerator / denominator | |
| Filed ratio | 8.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.09 pp | $7.9M | 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 | 4,124 | 4,124 | 4,124 | 4,124 | 4,124 | 4,124 | RCOAP742 |
| Retained earnings | 16,647 | 16,175 | 15,543 | 15,157 | 14,872 | 14,213 | RCOAKW00 |
| Accumulated other comprehensive income | (1,556) | (1,340) | (1,309) | (1,467) | (2,003) | (2,036) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,215 | 18,959 | 18,358 | 17,814 | 16,993 | 16,301 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,556 | 1,340 | 1,309 | 1,467 | 2,003 | 2,036 | P859 - P840 |
| Common equity Tier 1 capital | 20,771 | 20,299 | 19,667 | 19,281 | 18,996 | 18,337 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,771 | 20,299 | 19,667 | 19,281 | 18,996 | 18,337 | RCOA8274 |
| Tier 2 capital | 1,928 | 1,825 | 1,653 | 1,590 | 1,511 | 1,627 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,928 | 1,825 | 1,653 | 1,590 | 1,511 | 1,627 | RCOA5310 |
| Total capital | 22,699 | 22,124 | 21,320 | 20,871 | 20,507 | 19,964 | RCOA3792 |
| Total risk-weighted assets | 178,499 | 176,113 | 163,528 | 157,400 | 152,365 | 152,809 | RCOAA223 |
| Average total assets for the leverage ratio | 256,738 | 248,954 | 246,365 | 242,895 | 242,943 | 242,862 | 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 | $28.5M | $720K | 2.53% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.0M | $6.4M | 17.24% | 3.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $40.5M | $20.7M | 50.97% | 11.58% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.4M | $3.6M | 150.00% | 2.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $134.2M | $130.4M | 97.22% | 73.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.2M | $8.7M | 94.31% | 4.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.0M | 89.48% | 4.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $117K | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $178.4M | ties to item 31 ($178.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $178.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $178.5M | 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 | 11.64% | 11.64% | 12.72% | 8.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.53% | 11.53% | 12.56% | 8.15% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.03% | 12.03% | 13.04% | 7.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.25% | 12.25% | 13.26% | 7.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.47% | 12.47% | 13.46% | 7.82% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.00% | 12.00% | 13.06% | 7.55% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.90% | 11.90% | 12.91% | 7.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.00% | 12.00% | 12.98% | 7.89% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.56% | 11.56% | 12.54% | 7.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.88% | 11.88% | 13.01% | 8.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.12% | 11.12% | 12.22% | 8.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.31% | 11.31% | 12.38% | 8.13% | 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 State Bank of the Ozarks (this bank) | Risk-based | 11.64% | 11.64% | 12.72% | 8.09% | |
| Bank of Easton | $249.0M | CBLR | NA | NA | NA | 10.26% |
| Peoples Bank | $248.7M | CBLR | NA | NA | NA | 10.96% |
| First National Bank USA | $249.1M | CBLR | NA | NA | NA | 14.06% |
| Bank of Grand Lake | $249.1M | Risk-based | 16.89% | 16.89% | 17.54% | 10.12% |
| Currency Bank | $248.5M | CBLR | NA | NA | NA | 13.38% |
| Charlevoix State Bank | $248.3M | Risk-based | 18.39% | 18.39% | 19.51% | 10.41% |
| First Financial Bank | $248.1M | Risk-based | 15.12% | 15.12% | 15.94% | 10.69% |
| Farmers Bank and Trust Company | $247.8M | CBLR | NA | NA | NA | 9.46% |
| Anthem Bank & Trust | $250.1M | Risk-based | 47.17% | 47.17% | 48.42% | 29.90% |
| Community Bank of Marshall | $250.2M | CBLR | NA | NA | NA | 10.03% |
| Peer 25th percentile | 16.45% | 16.45% | 17.14% | 10.15% | ||
| Peer median | 17.64% | 17.64% | 18.53% | 10.55% | ||
| Peer 75th percentile | 25.59% | 25.59% | 26.74% | 12.78% | ||
| 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/400057/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.