South Ottumwa Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.24% (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: 11.24% (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 18.33% +11.83 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 | $71.1M | 71,136 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.1M | 388,071 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.83 pp | $45.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.33% +10.33 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 | $71.1M | 71,136 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.1M | 388,071 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.33 pp | $40.1M | capital that could be lost first |
Total risk-based capital ratio 19.24% +9.24 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 | $74.7M | 74,651 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.1M | 388,071 | RCOAA223 |
| Recomputed ratio | 19.24% | numerator / denominator | |
| Filed ratio | 19.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.24 pp | $35.8M | capital that could be lost first |
Tier 1 leverage ratio 13.00% +8.00 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 | $71.1M | 71,136 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $547.1M | 547,058 | RCOAA224 |
| Recomputed ratio | 13.00% | numerator / denominator | |
| Filed ratio | 13.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.00 pp | $43.8M | 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 | 21,033 | 21,033 | 21,033 | 21,033 | 21,033 | 21,033 | RCOAP742 |
| Retained earnings | 62,336 | 60,905 | 60,068 | 58,988 | 57,718 | 56,337 | RCOAKW00 |
| Accumulated other comprehensive income | (6,861) | (6,292) | (6,805) | (6,781) | (10,678) | (11,473) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 76,508 | 75,646 | 74,296 | 73,240 | 68,073 | 65,897 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,372) | (5,959) | (5,466) | (5,512) | (1,637) | (865) | P859 - P840 |
| Common equity Tier 1 capital | 71,136 | 69,687 | 68,830 | 67,728 | 66,436 | 65,032 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,136 | 69,687 | 68,830 | 67,728 | 66,436 | 65,032 | RCOA8274 |
| Tier 2 capital | 3,515 | 3,443 | 3,440 | 3,232 | 3,459 | 3,432 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,515 | 3,443 | 3,440 | 3,232 | 3,459 | 3,432 | RCOA5310 |
| Total capital | 74,651 | 73,130 | 72,270 | 70,960 | 69,895 | 68,464 | RCOA3792 |
| Total risk-weighted assets | 388,071 | 382,457 | 376,207 | 380,514 | 380,548 | 383,035 | RCOAA223 |
| Average total assets for the leverage ratio | 547,058 | 518,615 | 517,530 | 521,082 | 536,339 | 542,135 | 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 | $50.2M | $9.0M | 17.92% | 2.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $167.1M | $51.0M | 30.55% | 13.15% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $131.3M | $68.4M | 52.10% | 17.63% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.1M | $3.2M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $190.9M | $190.5M | 99.76% | 49.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.2M | $19.9M | 89.69% | 5.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.0M | $32.9M | 99.82% | 8.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $13.2M | NA | 3.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $374.9M | ties to item 31 ($374.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $388.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $388.1M | 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 | 18.33% | 18.33% | 19.24% | 13.00% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.22% | 18.22% | 19.12% | 13.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.30% | 18.30% | 19.21% | 13.30% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.80% | 17.80% | 18.65% | 13.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.46% | 17.46% | 18.37% | 12.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.98% | 16.98% | 17.87% | 12.00% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.79% | 16.79% | 17.68% | 11.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.39% | 17.39% | 18.25% | 12.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.39% | 17.39% | 18.38% | 12.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.17% | 17.17% | 18.08% | 12.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.21% | 17.21% | 18.11% | 11.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.26% | 17.26% | 18.17% | 11.76% | 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 |
|---|---|---|---|---|---|---|
| South Ottumwa Savings Bank (this bank) | Risk-based | 18.33% | 18.33% | 19.24% | 13.00% | |
| Capitol Bank | $565.3M | Risk-based | 15.76% | 15.76% | 17.01% | 12.42% |
| Farmers and Merchants Bank | $565.8M | CBLR | NA | NA | NA | 14.19% |
| First Commercial Bank, N.A. | $565.9M | Risk-based | 19.05% | 19.05% | 20.30% | 10.25% |
| Peoples Bank of Kentucky, Inc. | $564.9M | Risk-based | 16.27% | 16.27% | 17.54% | 11.13% |
| Redwood Capital Bank | $566.0M | Risk-based | 14.41% | 14.41% | 15.66% | 10.96% |
| Jefferson Security Bank | $566.1M | Risk-based | 12.97% | 12.97% | 14.22% | 8.39% |
| Century Bank | $566.2M | CBLR | NA | NA | NA | 10.12% |
| Citizens Bank & Trust Company | $566.4M | CBLR | NA | NA | NA | 11.78% |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Peoples Bank & Trust | $563.3M | CBLR | NA | NA | NA | 10.81% |
| Peer 25th percentile | 14.41% | 14.41% | 15.66% | 10.39% | ||
| Peer median | 15.76% | 15.76% | 17.01% | 11.05% | ||
| Peer 75th percentile | 16.27% | 16.27% | 17.54% | 12.26% | ||
| This bank's percentile | 80 | 80 | 80 | 90 |
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/75446/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.