Bank of Lake Mills: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.29% (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: 5.29% (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 12.81% +6.31 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 | $60.3M | 60,288 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $470.5M | 470,545 | RCOAA223 |
| Recomputed ratio | 12.81% | numerator / denominator | |
| Filed ratio | 12.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.31 pp | $29.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.81% +4.81 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 | $60.3M | 60,288 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $470.5M | 470,545 | RCOAA223 |
| Recomputed ratio | 12.81% | numerator / denominator | |
| Filed ratio | 12.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.81 pp | $22.6M | capital that could be lost first |
Total risk-based capital ratio 13.29% +3.29 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 | $62.5M | 62,518 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $470.5M | 470,545 | RCOAA223 |
| Recomputed ratio | 13.29% | numerator / denominator | |
| Filed ratio | 13.29% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.29 pp | $15.5M | capital that could be lost first |
Tier 1 leverage ratio 11.24% +6.24 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 | $60.3M | 60,288 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $536.2M | 536,175 | RCOAA224 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.24 pp | $33.5M | 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 | 3,943 | 3,943 | 3,943 | 3,943 | 3,943 | 3,943 | RCOAP742 |
| Retained earnings | 56,345 | 51,764 | 52,888 | 50,621 | 48,448 | 47,867 | RCOAKW00 |
| Accumulated other comprehensive income | (2,942) | (3,285) | (2,702) | (3,529) | (4,565) | (4,531) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 57,346 | 52,422 | 54,129 | 51,035 | 47,826 | 47,279 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,942 | 3,285 | 2,702 | 3,529 | 4,565 | 4,531 | P859 - P840 |
| Common equity Tier 1 capital | 60,288 | 55,707 | 56,831 | 54,564 | 52,391 | 51,810 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,288 | 55,707 | 56,831 | 54,564 | 52,391 | 51,810 | RCOA8274 |
| Tier 2 capital | 2,230 | 2,237 | 2,240 | 2,234 | 2,240 | 2,240 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,230 | 2,237 | 2,240 | 2,234 | 2,240 | 2,240 | RCOA5310 |
| Total capital | 62,518 | 57,944 | 59,071 | 56,798 | 54,631 | 54,050 | RCOA3792 |
| Total risk-weighted assets | 470,545 | 491,903 | 453,046 | 395,928 | 303,335 | 410,196 | RCOAA223 |
| Average total assets for the leverage ratio | 536,175 | 553,449 | 492,765 | 456,734 | 447,915 | 495,564 | 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 | $12.9M | $1.8M | 13.70% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.9M | $8.4M | 20.40% | 1.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1K | $200 | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $140.3M | $81.8M | 58.30% | 17.38% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.8M | $4.2M | 150.00% | 0.89% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $318.6M | $318.6M | 100.00% | 67.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.3M | $23.0M | 98.52% | 4.89% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.8M | $32.8M | 99.98% | 6.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $470.5M | ties to item 31 ($470.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $470.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $470.5M | 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 | 12.81% | 12.81% | 13.29% | 11.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.32% | 11.32% | 11.78% | 10.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.54% | 12.54% | 13.04% | 11.53% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.78% | 13.78% | 14.35% | 11.95% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.27% | 17.27% | 18.01% | 11.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.63% | 12.63% | 13.18% | 10.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.60% | 14.60% | 15.27% | 11.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.82% | 13.82% | 14.49% | 12.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.23% | 18.23% | 19.13% | 12.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.79% | 15.79% | 16.60% | 11.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.80% | 18.80% | 19.79% | 13.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.19% | 16.19% | 17.05% | 12.32% | 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 |
|---|---|---|---|---|---|---|
| Bank of Lake Mills (this bank) | Risk-based | 12.81% | 12.81% | 13.29% | 11.24% | |
| Southern Bank of Tennessee | $533.4M | CBLR | NA | NA | NA | 9.01% |
| The Murray Bank | $534.1M | CBLR | NA | NA | NA | 9.96% |
| Profinium, Inc. | $533.1M | Risk-based | 13.17% | 13.17% | 14.42% | 10.17% |
| American Bank, N.A. | $533.0M | Risk-based | 11.95% | 11.95% | 13.13% | 10.68% |
| Shoreham Bank | $534.8M | Risk-based | 12.73% | 12.73% | 13.99% | 10.65% |
| Enterprise Bank of South Carolina | $535.1M | Risk-based | 15.47% | 15.47% | 16.13% | 9.26% |
| First State Bank of St. Charles, Missouri | $535.2M | Risk-based | 15.77% | 15.77% | 17.01% | 15.65% |
| Huntington Federal Savings Bank | $532.3M | CBLR | NA | NA | NA | 15.07% |
| Fifth District Savings Bank | $531.8M | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% |
| Triad Business Bank | $536.0M | Risk-based | 11.54% | 11.54% | 12.29% | 10.86% |
| Peer 25th percentile | 12.34% | 12.34% | 13.56% | 10.01% | ||
| Peer median | 13.17% | 13.17% | 14.42% | 10.66% | ||
| Peer 75th percentile | 15.62% | 15.62% | 16.57% | 14.02% | ||
| This bank's percentile | 43 | 43 | 29 | 70 |
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/477349/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.