Bank of Lexington, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.88% (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: 8.88% (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 16.25% +9.75 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 | $46.1M | 46,125 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $283.9M | 283,914 | RCOAA223 |
| Recomputed ratio | 16.25% | numerator / denominator | |
| Filed ratio | 16.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.75 pp | $27.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.25% +8.25 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 | $46.1M | 46,125 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $283.9M | 283,914 | RCOAA223 |
| Recomputed ratio | 16.25% | numerator / denominator | |
| Filed ratio | 16.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.25 pp | $23.4M | capital that could be lost first |
Total risk-based capital ratio 16.88% +6.88 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 | $47.9M | 47,914 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $283.9M | 283,914 | RCOAA223 |
| Recomputed ratio | 16.88% | numerator / denominator | |
| Filed ratio | 16.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.88 pp | $19.5M | capital that could be lost first |
Tier 1 leverage ratio 11.50% +6.50 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 | $46.1M | 46,125 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $401.2M | 401,177 | RCOAA224 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.50 pp | $26.1M | 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 | 17,372 | 17,372 | 17,372 | 17,372 | 17,372 | 17,372 | RCOAP742 |
| Retained earnings | 28,753 | 27,938 | 26,811 | 25,463 | 24,010 | 22,865 | RCOAKW00 |
| Accumulated other comprehensive income | (1,129) | (1,112) | (1,066) | (1,119) | (1,229) | (1,264) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,996 | 44,198 | 43,117 | 41,716 | 40,153 | 38,973 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,129 | 1,112 | 1,066 | 1,119 | 1,229 | 1,264 | P859 - P840 |
| Common equity Tier 1 capital | 46,125 | 45,310 | 44,183 | 42,835 | 41,382 | 40,237 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,125 | 45,310 | 44,183 | 42,835 | 41,382 | 40,237 | RCOA8274 |
| Tier 2 capital | 1,789 | 1,774 | 1,777 | 1,756 | 1,749 | 1,736 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,789 | 1,774 | 1,777 | 1,756 | 1,749 | 1,736 | RCOA5310 |
| Total capital | 47,914 | 47,084 | 45,960 | 44,591 | 43,131 | 41,973 | RCOA3792 |
| Total risk-weighted assets | 283,914 | 277,424 | 266,827 | 265,066 | 264,592 | 269,663 | RCOAA223 |
| Average total assets for the leverage ratio | 401,177 | 407,621 | 424,893 | 431,256 | 435,475 | 459,951 | 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 | $54.5M | $10.5M | 19.24% | 3.69% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $13.1M | $1.6M | 12.23% | 0.56% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $169.6M | $95.9M | 56.53% | 33.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $42K | $21K | 50.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $153.4M | $148.3M | 96.69% | 52.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.5M | $12.7M | 87.58% | 4.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.1M | $13.1M | 100.00% | 4.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.8M | NA | 0.63% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $282.1M | ties to item 31 ($282.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $283.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $283.9M | 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 | 16.25% | 16.25% | 16.88% | 11.50% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.33% | 16.33% | 16.97% | 11.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.56% | 16.56% | 17.22% | 10.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.16% | 16.16% | 16.82% | 9.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.64% | 15.64% | 16.30% | 9.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.92% | 14.92% | 15.56% | 8.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.85% | 15.85% | 16.53% | 11.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.18% | 16.18% | 16.86% | 11.35% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.84% | 16.84% | 17.55% | 11.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.14% | 18.14% | 18.88% | 11.86% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.85% | 17.85% | 18.58% | 10.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.55% | 17.55% | 18.26% | 10.36% | 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 Lexington, Inc. (this bank) | Risk-based | 16.25% | 16.25% | 16.88% | 11.50% | |
| Exchange Bank | $410.3M | CBLR | NA | NA | NA | 11.93% |
| Central Bank of Kansas City | $410.2M | CBLR | NA | NA | NA | 11.95% |
| Community Savings Bank | $410.2M | CBLR | NA | NA | NA | 13.50% |
| First State Bank Southwest | $409.9M | Risk-based | 16.28% | 16.28% | 17.53% | 9.69% |
| Waterfall Bank | $409.9M | Risk-based | 13.45% | 13.45% | 14.27% | 12.64% |
| Village Bank | $411.9M | Risk-based | 12.43% | 12.43% | 13.58% | 8.98% |
| The Bank of Tioga | $412.1M | Risk-based | 15.38% | 15.38% | 15.89% | 9.39% |
| Commercial Banking Company | $409.5M | Risk-based | 14.43% | 14.43% | 15.68% | 10.32% |
| Little Horn State Bank | $412.6M | Risk-based | 11.34% | 11.34% | 12.59% | 10.34% |
| Peer 25th percentile | 12.68% | 12.68% | 13.75% | 9.69% | ||
| Peer median | 13.94% | 13.94% | 14.97% | 10.34% | ||
| Peer 75th percentile | 15.14% | 15.14% | 15.84% | 11.95% | ||
| This bank's percentile | 83 | 83 | 83 | 56 |
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/3410141/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.