Freedom Bank of Southern Missouri: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.54% (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: 3.54% (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 10.65% +4.15 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 | $73.8M | 73,827 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $693.4M | 693,438 | RCOAA223 |
| Recomputed ratio | 10.65% | numerator / denominator | |
| Filed ratio | 10.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.15 pp | $28.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.65% +2.65 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 | $73.8M | 73,827 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $693.4M | 693,438 | RCOAA223 |
| Recomputed ratio | 10.65% | numerator / denominator | |
| Filed ratio | 10.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.65 pp | $18.4M | capital that could be lost first |
Total risk-based capital ratio 11.54% +1.54 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 | $80.0M | 79,989 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $693.4M | 693,438 | RCOAA223 |
| Recomputed ratio | 11.54% | numerator / denominator | |
| Filed ratio | 11.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.54 pp | $10.6M | capital that could be lost first |
Tier 1 leverage ratio 8.72% +3.72 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 | $73.8M | 73,827 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $846.4M | 846,392 | RCOAA224 |
| Recomputed ratio | 8.72% | numerator / denominator | |
| Filed ratio | 8.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.72 pp | $31.5M | 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 | 29,828 | 29,828 | 29,828 | 29,828 | 29,828 | 29,828 | RCOAP742 |
| Retained earnings | 51,947 | 46,908 | 43,780 | 46,133 | 44,070 | 41,620 | RCOAKW00 |
| Accumulated other comprehensive income | (6,391) | (6,670) | (6,282) | (6,747) | (8,392) | (8,823) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,384 | 70,066 | 67,326 | 69,214 | 65,506 | 62,625 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,557) | (1,323) | (1,756) | (1,336) | 264 | 650 | P859 - P840 |
| Common equity Tier 1 capital | 73,827 | 68,743 | 65,570 | 67,878 | 65,770 | 63,275 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 73,827 | 68,743 | 65,570 | 67,878 | 65,770 | 63,275 | RCOA8274 |
| Tier 2 capital | 6,162 | NA | NA | NA | 4,832 | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,162 | NA | NA | NA | 4,832 | NA | RCOA5310 |
| Total capital | 79,989 | NA | NA | NA | 70,602 | NA | RCOA3792 |
| Total risk-weighted assets | 693,438 | NA | NA | NA | 557,886 | NA | RCOAA223 |
| Average total assets for the leverage ratio | 846,392 | 833,034 | 796,405 | 751,576 | 744,001 | 724,566 | 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 | $14.4M | $2.1M | 14.44% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $71.5M | $27.7M | 38.80% | 4.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $30.9M | $6.2M | 20.00% | 0.89% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $216.2M | $119.8M | 55.38% | 17.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $554K | $831K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $489.4M | $489.4M | 100.00% | 70.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $31.6M | $30.8M | 97.42% | 4.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.6M | $16.6M | 100.00% | 2.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4K | 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 | $693.4M | ties to item 31 ($693.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $693.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $693.4M | 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 | 10.65% | 10.65% | 11.54% | 8.72% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 8.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 8.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.03% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.79% | 11.79% | 12.66% | 8.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 8.73% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 8.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 8.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 8.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.39% | 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 |
|---|---|---|---|---|---|---|
| Freedom Bank of Southern Missouri (this bank) | Risk-based | 10.65% | 10.65% | 11.54% | 8.72% | |
| First Commercial Bank (U.S.A) | $849.9M | Risk-based | 29.19% | 29.19% | 30.44% | 23.27% |
| Pendleton Community Bank, Inc. | $849.7M | Risk-based | 10.58% | 10.58% | 11.48% | 8.67% |
| Texas National Bank of Jacksonville | $852.4M | Risk-based | 15.31% | 15.31% | 16.57% | 10.08% |
| Community Bank of Louisiana | $852.9M | CBLR | NA | NA | NA | 10.13% |
| Community National Bank | $853.1M | Risk-based | 15.29% | 15.29% | 16.24% | 9.66% |
| Bankiowa | $846.2M | CBLR | NA | NA | NA | 12.46% |
| Focus Bank | $854.1M | CBLR | NA | NA | NA | 12.61% |
| PSB Bank | $854.5M | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% |
| Skowhegan Savings Bank | $855.0M | Risk-based | 22.46% | 22.46% | 23.56% | 15.81% |
| Harmony Bank | $855.3M | Risk-based | 14.88% | 14.88% | 15.98% | 11.90% |
| Peer 25th percentile | 12.73% | 12.73% | 13.73% | 9.77% | ||
| Peer median | 15.29% | 15.29% | 16.24% | 11.02% | ||
| Peer 75th percentile | 18.88% | 18.88% | 20.07% | 12.57% | ||
| This bank's percentile | 29 | 29 | 29 | 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/2835103/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.