Progressive Ozark Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.69% (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: 6.69% (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 13.45% +6.95 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 | $18.6M | 18,644 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $138.7M | 138,662 | RCOAA223 |
| Recomputed ratio | 13.45% | numerator / denominator | |
| Filed ratio | 13.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.95 pp | $9.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.45% +5.45 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 | $18.6M | 18,644 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $138.7M | 138,662 | RCOAA223 |
| Recomputed ratio | 13.45% | numerator / denominator | |
| Filed ratio | 13.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.45 pp | $7.6M | capital that could be lost first |
Total risk-based capital ratio 14.69% +4.69 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 | $20.4M | 20,365 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $138.7M | 138,662 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.69 pp | $6.5M | capital that could be lost first |
Tier 1 leverage ratio 9.78% +4.78 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 | $18.6M | 18,644 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $190.5M | 190,546 | RCOAA224 |
| Recomputed ratio | 9.78% | numerator / denominator | |
| Filed ratio | 9.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.78 pp | $9.1M | 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 | 2,666 | 2,666 | 2,666 | 2,666 | 2,666 | 2,666 | RCOAP742 |
| Retained earnings | 15,978 | 15,535 | 15,197 | 14,963 | 14,650 | 14,291 | RCOAKW00 |
| Accumulated other comprehensive income | (244) | (180) | (143) | (158) | (211) | (216) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,400 | 18,021 | 17,720 | 17,471 | 17,105 | 16,741 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 244 | 180 | 143 | 158 | 211 | 259 | P859 - P840 |
| Common equity Tier 1 capital | 18,644 | 18,201 | 17,863 | 17,629 | 17,316 | 17,000 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,644 | 18,201 | 17,863 | 17,629 | 17,316 | 17,000 | RCOA8274 |
| Tier 2 capital | 1,721 | 1,723 | 1,754 | 1,661 | 1,504 | 1,408 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,721 | 1,723 | 1,754 | 1,661 | 1,504 | 1,408 | RCOA5310 |
| Total capital | 20,365 | 19,924 | 19,617 | 19,290 | 18,820 | 18,408 | RCOA3792 |
| Total risk-weighted assets | 138,662 | 137,627 | 140,118 | 138,205 | 136,586 | 133,507 | RCOAA223 |
| Average total assets for the leverage ratio | 190,546 | 188,845 | 190,421 | 188,158 | 182,410 | 176,547 | 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 | $13.8M | $2.1M | 15.32% | 1.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.5M | $2.3M | 20.00% | 1.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $72.4M | $36.5M | 50.48% | 26.34% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $39K | $58K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $83.6M | $83.3M | 99.64% | 60.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.5M | $11.1M | 96.26% | 8.01% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 2.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $138.7M | ties to item 31 ($138.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $138.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $138.7M | 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 | 13.45% | 13.45% | 14.69% | 9.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.22% | 13.22% | 14.48% | 9.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.75% | 12.75% | 14.00% | 9.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.76% | 12.76% | 13.96% | 9.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.68% | 12.68% | 13.78% | 9.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.73% | 12.73% | 13.79% | 9.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.56% | 12.56% | 13.63% | 9.67% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.89% | 12.89% | 13.94% | 9.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.67% | 12.67% | 13.70% | 9.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.51% | 12.51% | 13.52% | 9.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.23% | 12.23% | 13.28% | 9.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.34% | 12.34% | 13.37% | 9.48% | 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 |
|---|---|---|---|---|---|---|
| Progressive Ozark Bank (this bank) | Risk-based | 13.45% | 13.45% | 14.69% | 9.78% | |
| The Haverford Trust Company | $191.0M | CBLR | NA | NA | NA | 22.49% |
| United Pacific Bank | $191.0M | CBLR | NA | NA | NA | 17.39% |
| Pioneer Community Bank, Inc. | $191.1M | CBLR | NA | NA | NA | 13.58% |
| Citizens State Bank | $190.6M | CBLR | NA | NA | NA | 12.04% |
| Bristol Morgan Bank | $191.2M | Risk-based | 13.78% | 13.78% | 15.03% | 10.25% |
| Independence Bank | $191.2M | CBLR | NA | NA | NA | 14.46% |
| CBL State Savings Bank | $191.3M | CBLR | NA | NA | NA | 15.93% |
| First State Bank Shannon-Polo | $190.5M | Risk-based | 13.80% | 13.80% | 14.69% | 10.31% |
| Peoples State Bank of Munising | $190.4M | CBLR | NA | NA | NA | 12.75% |
| The First National Bank and Trust Company of Miami | $191.4M | CBLR | NA | NA | NA | 13.42% |
| Peer 25th percentile | 13.79% | 13.79% | 14.77% | 12.22% | ||
| Peer median | 13.79% | 13.79% | 14.86% | 13.50% | ||
| Peer 75th percentile | 13.79% | 13.79% | 14.95% | 15.56% | ||
| 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/143372/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.