Owen County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.76% (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: 5.76% (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 12.51% +6.01 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 | $34.1M | 34,084 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.4M | 272,405 | RCOAA223 |
| Recomputed ratio | 12.51% | numerator / denominator | |
| Filed ratio | 12.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.01 pp | $16.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.51% +4.51 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 | $34.1M | 34,084 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.4M | 272,405 | RCOAA223 |
| Recomputed ratio | 12.51% | numerator / denominator | |
| Filed ratio | 12.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.51 pp | $12.3M | capital that could be lost first |
Total risk-based capital ratio 13.76% +3.76 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 | $37.5M | 37,491 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.4M | 272,405 | RCOAA223 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.76 pp | $10.3M | capital that could be lost first |
Tier 1 leverage ratio 8.55% +3.55 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 | $34.1M | 34,084 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $398.5M | 398,498 | RCOAA224 |
| Recomputed ratio | 8.55% | numerator / denominator | |
| Filed ratio | 8.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.55 pp | $14.2M | 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 | 15,150 | 15,150 | 15,150 | 15,150 | 15,150 | 15,150 | RCOAP742 |
| Retained earnings | 18,934 | 18,981 | 18,492 | 18,891 | 18,052 | 17,718 | RCOAKW00 |
| Accumulated other comprehensive income | (7,407) | (7,544) | (7,326) | (8,075) | (8,992) | (9,682) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,677 | 26,587 | 26,316 | 25,966 | 24,210 | 23,186 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,407 | 7,544 | 7,326 | 8,075 | 8,992 | 9,682 | P859 - P840 |
| Common equity Tier 1 capital | 34,084 | 34,131 | 33,642 | 34,041 | 33,202 | 32,868 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,084 | 34,131 | 33,642 | 34,041 | 33,202 | 32,868 | RCOA8274 |
| Tier 2 capital | 3,407 | 3,384 | 3,341 | 3,325 | 3,263 | 3,198 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,407 | 3,384 | 3,341 | 3,325 | 3,263 | 3,198 | RCOA5310 |
| Total capital | 37,491 | 37,515 | 36,983 | 37,366 | 36,465 | 36,066 | RCOA3792 |
| Total risk-weighted assets | 272,405 | 270,605 | 270,154 | 273,409 | 272,740 | 260,381 | RCOAA223 |
| Average total assets for the leverage ratio | 398,498 | 401,743 | 399,047 | 397,562 | 392,631 | 380,540 | 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 | $26.3M | $304K | 1.16% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $83.2M | $19.8M | 23.79% | 7.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $123.3M | $66.5M | 53.91% | 24.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $655K | $982K | 150.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $146.1M | $146.1M | 100.00% | 53.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.7M | $23.9M | 110.37% | 8.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.2M | $12.2M | 100.00% | 4.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.9M | NA | 1.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $269.7M | does not tie to item 31 ($272.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $272.6M | RCONB704 |
| Less: excess allowance for credit losses | $180K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $272.4M | 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 | 12.51% | 12.51% | 13.76% | 8.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.61% | 12.61% | 13.86% | 8.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.45% | 12.45% | 13.69% | 8.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.45% | 12.45% | 13.67% | 8.56% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.17% | 12.17% | 13.37% | 8.46% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.62% | 12.62% | 13.85% | 8.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.72% | 12.72% | 13.88% | 8.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.84% | 12.84% | 14.00% | 8.65% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.41% | 13.41% | 14.59% | 8.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.72% | 13.72% | 14.84% | 8.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.96% | 13.96% | 15.04% | 8.95% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.11% | 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 |
|---|---|---|---|---|---|---|
| Owen County State Bank (this bank) | Risk-based | 12.51% | 12.51% | 13.76% | 8.55% | |
| The Peoples Community Bank | $388.8M | CBLR | NA | NA | NA | 12.76% |
| Security State Bank of Oklahoma | $388.2M | Risk-based | 19.59% | 19.59% | 20.79% | 12.41% |
| The Mint National Bank | $388.9M | CBLR | NA | NA | NA | 18.35% |
| First National Bank and Trust Company | $388.1M | Risk-based | 12.10% | 12.10% | 12.58% | 7.79% |
| Universal Bank | $388.0M | CBLR | NA | NA | NA | 17.80% |
| Lakeside Bank | $389.2M | CBLR | NA | NA | NA | 14.37% |
| Fox Valley Savings Bank | $387.3M | CBLR | NA | NA | NA | 15.44% |
| Lincoln Federal Savings Bank of Nebraska | $387.3M | Risk-based | 18.27% | 18.29% | 19.55% | 11.70% |
| The First Citizens National Bank of Upper Sandusky | $389.9M | CBLR | NA | NA | NA | 12.59% |
| Bloomsdale Bank | $390.2M | Risk-based | 12.39% | 12.39% | 13.43% | 8.94% |
| Peer 25th percentile | 12.32% | 12.32% | 13.22% | 11.88% | ||
| Peer median | 15.33% | 15.34% | 16.49% | 12.68% | ||
| Peer 75th percentile | 18.60% | 18.62% | 19.86% | 15.18% | ||
| This bank's percentile | 50 | 50 | 50 | 10 |
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/38740/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.