Lake-Osceola State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.16% (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: 13.16% (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 20.06% +13.56 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 | $59.3M | 59,308 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $295.7M | 295,711 | RCOAA223 |
| Recomputed ratio | 20.06% | numerator / denominator | |
| Filed ratio | 20.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.56 pp | $40.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.06% +12.06 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 | $59.3M | 59,308 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $295.7M | 295,711 | RCOAA223 |
| Recomputed ratio | 20.06% | numerator / denominator | |
| Filed ratio | 20.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.06 pp | $35.7M | capital that could be lost first |
Total risk-based capital ratio 21.16% +11.16 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 | $62.6M | 62,578 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $295.7M | 295,711 | RCOAA223 |
| Recomputed ratio | 21.16% | numerator / denominator | |
| Filed ratio | 21.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.16 pp | $33.0M | capital that could be lost first |
Tier 1 leverage ratio 12.53% +7.53 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 | $59.3M | 59,308 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $473.4M | 473,389 | RCOAA224 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.53 pp | $35.6M | 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 | 26,000 | 26,000 | 26,000 | 26,000 | 26,000 | 26,000 | RCOAP742 |
| Retained earnings | 33,775 | 32,867 | 30,773 | 30,450 | 28,617 | 26,714 | RCOAKW00 |
| Accumulated other comprehensive income | (8,262) | (8,753) | (7,977) | (8,904) | (10,817) | (12,770) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 51,513 | 50,114 | 48,796 | 47,546 | 43,800 | 39,944 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,795 | 8,164 | 7,010 | 7,880 | 9,862 | 12,320 | P859 - P840 |
| Common equity Tier 1 capital | 59,308 | 58,278 | 55,806 | 55,426 | 53,662 | 52,264 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 59,308 | 58,278 | 55,806 | 55,426 | 53,662 | 52,264 | RCOA8274 |
| Tier 2 capital | 3,270 | 3,299 | 3,433 | 3,450 | 3,457 | 3,945 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,270 | 3,299 | 3,433 | 3,450 | 3,457 | 3,945 | RCOA5310 |
| Total capital | 62,578 | 61,577 | 59,239 | 58,876 | 57,119 | 56,209 | RCOA3792 |
| Total risk-weighted assets | 295,711 | 303,643 | 300,965 | 296,388 | 299,581 | 314,505 | RCOAA223 |
| Average total assets for the leverage ratio | 473,389 | 475,138 | 456,791 | 459,657 | 444,968 | 451,209 | 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 | $46.4M | $668K | 1.44% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $100.7M | $32.9M | 32.70% | 11.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.9M | $4.0M | 20.00% | 1.35% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $79.7M | $41.1M | 51.54% | 13.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $304K | $456K | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $174.9M | $174.0M | 99.47% | 58.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.2M | $27.8M | 114.86% | 9.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.6M | $5.6M | 100.00% | 1.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $163K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $9.2M | NA | 3.11% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $286.5M | ties to item 31 ($286.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $295.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $295.7M | 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 | 20.06% | 20.06% | 21.16% | 12.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.19% | 19.19% | 20.28% | 12.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.54% | 18.54% | 19.68% | 12.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.70% | 18.70% | 19.86% | 12.06% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.91% | 17.91% | 19.07% | 12.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.62% | 16.62% | 17.87% | 11.58% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.00% | 16.00% | 17.25% | 11.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.40% | 15.40% | 16.65% | 10.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.82% | 15.82% | 17.00% | 11.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.76% | 15.76% | 16.96% | 11.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.37% | 15.37% | 16.58% | 11.13% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.30% | 15.30% | 16.51% | 11.05% | 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 |
|---|---|---|---|---|---|---|
| Lake-Osceola State Bank (this bank) | Risk-based | 20.06% | 20.06% | 21.16% | 12.53% | |
| Solutions North Bank | $469.5M | Risk-based | 14.28% | 14.28% | 15.54% | 10.90% |
| First National Bank in Olney | $469.3M | CBLR | NA | NA | NA | 10.83% |
| Northview Bank | $469.7M | CBLR | NA | NA | NA | 10.75% |
| Bank of Western Oklahoma | $469.7M | Risk-based | 10.34% | 10.34% | 11.20% | 8.06% |
| Iowa State Bank | $470.7M | Risk-based | 15.83% | 15.83% | 17.05% | 11.17% |
| The Neffs National Bank | $470.8M | CBLR | NA | NA | NA | 16.82% |
| Citizens National Bank of Cheboygan | $471.0M | Risk-based | 14.29% | 14.29% | 15.45% | 8.49% |
| McBank | $467.2M | Risk-based | 18.50% | 18.50% | 19.68% | 10.01% |
| The First National Bank of Livingston | $467.2M | Risk-based | 36.97% | 36.97% | 38.22% | 15.54% |
| First National Bank in New Bremen | $467.1M | Risk-based | 32.11% | 32.11% | 33.37% | 10.83% |
| Peer 25th percentile | 14.29% | 14.29% | 15.49% | 10.19% | ||
| Peer median | 15.83% | 15.83% | 17.05% | 10.83% | ||
| Peer 75th percentile | 25.30% | 25.30% | 26.52% | 11.10% | ||
| This bank's percentile | 71 | 71 | 71 | 80 |
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/11145/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.