Oxford Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.39% (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: 6.39% (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 13.19% +6.69 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 | $109.4M | 109,402 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $829.4M | 829,371 | RCOAA223 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.69 pp | $55.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.19% +5.19 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 | $109.4M | 109,402 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $829.4M | 829,371 | RCOAA223 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.19 pp | $43.1M | capital that could be lost first |
Total risk-based capital ratio 14.39% +4.39 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 | $119.4M | 119,379 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $829.4M | 829,371 | RCOAA223 |
| Recomputed ratio | 14.39% | numerator / denominator | |
| Filed ratio | 14.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.39 pp | $36.4M | capital that could be lost first |
Tier 1 leverage ratio 11.93% +6.93 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 | $109.4M | 109,402 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $916.9M | 916,945 | RCOAA224 |
| Recomputed ratio | 11.93% | numerator / denominator | |
| Filed ratio | 11.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.93 pp | $63.6M | 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 | 85,166 | 85,051 | 84,896 | 84,834 | 84,669 | 53,813 | RCOAP742 |
| Retained earnings | 31,643 | 29,346 | 28,240 | 26,342 | 24,397 | 52,134 | RCOAKW00 |
| Accumulated other comprehensive income | (2,123) | (1,727) | (1,311) | (1,417) | (2,367) | (2,751) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 114,686 | 112,670 | 111,825 | 109,759 | 106,699 | 103,196 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,284) | (5,594) | (6,112) | (6,006) | (5,073) | (4,662) | P859 - P840 |
| Common equity Tier 1 capital | 109,402 | 107,076 | 105,713 | 103,753 | 101,626 | 98,534 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 109,402 | 107,076 | 105,713 | 103,753 | 101,626 | 98,534 | RCOA8274 |
| Tier 2 capital | 9,977 | 9,612 | 8,528 | 8,185 | 7,826 | 7,735 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,977 | 9,612 | 8,528 | 8,185 | 7,826 | 7,735 | RCOA5310 |
| Total capital | 119,379 | 116,688 | 114,241 | 111,938 | 109,452 | 106,269 | RCOA3792 |
| Total risk-weighted assets | 829,371 | 805,880 | 758,344 | 728,599 | 711,089 | 704,361 | RCOAA223 |
| Average total assets for the leverage ratio | 916,945 | 969,494 | 1,002,935 | 875,140 | 837,549 | 821,749 | 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 | $39.5M | $4.3M | 10.86% | 0.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $123.8M | $11.7M | 9.47% | 1.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $40.4M | $28.6M | 70.75% | 3.45% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $16.2M | $24.3M | 150.00% | 2.93% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $666.2M | $666.2M | 100.00% | 80.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $47.8M | $43.1M | 90.26% | 5.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $44.9M | $44.9M | 100.00% | 5.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.2M | NA | 0.74% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $823.2M | does not tie to item 31 ($829.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $829.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $829.4M | 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 | 13.19% | 13.19% | 14.39% | 11.93% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.29% | 13.29% | 14.48% | 11.04% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.94% | 13.94% | 15.06% | 10.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.24% | 14.24% | 15.36% | 11.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.29% | 14.29% | 15.39% | 12.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.99% | 13.99% | 15.09% | 11.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.93% | 13.93% | 15.19% | 11.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.83% | 13.83% | 14.88% | 11.12% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.59% | 13.59% | 14.62% | 11.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.57% | 13.57% | 14.55% | 10.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.83% | 13.83% | 14.84% | 10.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.74% | 13.74% | 14.83% | 10.32% | 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 |
|---|---|---|---|---|---|---|
| Oxford Bank (this bank) | Risk-based | 13.19% | 13.19% | 14.39% | 11.93% | |
| Greenfield Banking Company | $930.5M | CBLR | NA | NA | NA | 13.92% |
| Vermillion State Bank | $931.4M | CBLR | NA | NA | NA | 13.40% |
| Franklin Savings Bank | $931.4M | CBLR | NA | NA | NA | 9.75% |
| First National Bank of Waterloo | $929.3M | Risk-based | 12.88% | 12.88% | 14.13% | 9.21% |
| West Alabama Bank & Trust | $929.0M | CBLR | NA | NA | NA | 12.22% |
| Legends Bank | $927.7M | Risk-based | 12.09% | 12.09% | 13.10% | 9.98% |
| Bank of Eastern Oregon | $933.6M | CBLR | NA | NA | NA | 11.59% |
| Passumpsic Savings Bank | $934.5M | Risk-based | 19.67% | 19.67% | 20.84% | 13.06% |
| Newfirst National Bank | $934.9M | CBLR | NA | NA | NA | 12.47% |
| American Plus Bank, N.A. | $935.0M | CBLR | NA | NA | NA | 16.46% |
| Peer 25th percentile | 12.48% | 12.48% | 13.62% | 10.38% | ||
| Peer median | 12.88% | 12.88% | 14.13% | 12.34% | ||
| Peer 75th percentile | 16.27% | 16.27% | 17.48% | 13.32% | ||
| This bank's percentile | 67 | 67 | 67 | 40 |
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/448040/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.