Bank of Lindsay: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.92% (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: 3.92% (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 11.04% +4.54 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 | $9.7M | 9,698 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.8M | 87,819 | RCOAA223 |
| Recomputed ratio | 11.04% | numerator / denominator | |
| Filed ratio | 11.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.54 pp | $4.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.04% +3.04 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 | $9.7M | 9,698 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.8M | 87,819 | RCOAA223 |
| Recomputed ratio | 11.04% | numerator / denominator | |
| Filed ratio | 11.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.04 pp | $2.7M | capital that could be lost first |
Total risk-based capital ratio 11.92% +1.92 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 | $10.5M | 10,468 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.8M | 87,819 | RCOAA223 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.92 pp | $1.7M | capital that could be lost first |
Tier 1 leverage ratio 10.09% +5.09 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 | $9.7M | 9,698 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $96.1M | 96,108 | RCOAA224 |
| Recomputed ratio | 10.09% | numerator / denominator | |
| Filed ratio | 10.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.09 pp | $4.9M | 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 | 6,250 | 6,250 | 6,250 | 6,250 | 6,250 | 6,250 | RCOAP742 |
| Retained earnings | 3,448 | 3,282 | 3,415 | 3,125 | 2,940 | 2,791 | RCOAKW00 |
| Accumulated other comprehensive income | (316) | (322) | (314) | (326) | (381) | (367) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,382 | 9,210 | 9,351 | 9,049 | 8,809 | 8,674 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 316 | 322 | 314 | 326 | 381 | 367 | P859 - P840 |
| Common equity Tier 1 capital | 9,698 | 9,532 | 9,665 | 9,375 | 9,190 | 9,041 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,698 | 9,532 | 9,665 | 9,375 | 9,190 | 9,041 | RCOA8274 |
| Tier 2 capital | 770 | 770 | 770 | 770 | 770 | 770 | RCOA5311 |
| Allowance includable in Tier 2 capital | 770 | 770 | 770 | 770 | 770 | 770 | RCOA5310 |
| Total capital | 10,468 | 10,302 | 10,435 | 10,145 | 9,960 | 9,811 | RCOA3792 |
| Total risk-weighted assets | 87,819 | 87,096 | 90,480 | 92,271 | 81,272 | 86,170 | RCOAA223 |
| Average total assets for the leverage ratio | 96,108 | 97,992 | 98,046 | 93,684 | 93,080 | 94,254 | 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 | $10.2M | $1.7M | 16.63% | 1.93% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.3M | $466K | 20.00% | 0.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $361K | $180K | 50.00% | 0.21% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $78.6M | $78.5M | 99.86% | 89.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.6M | $7.0M | 92.11% | 8.00% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $900 | 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 | $87.8M | ties to item 31 ($87.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $87.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $87.8M | 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 | 11.04% | 11.04% | 11.92% | 10.09% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 10.94% | 10.94% | 11.83% | 9.73% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 10.68% | 10.68% | 11.53% | 9.86% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 10.16% | 10.16% | 10.99% | 10.01% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 11.31% | 11.31% | 12.26% | 9.87% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 10.49% | 10.49% | 11.39% | 9.59% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 9.86% | 9.86% | 10.66% | 9.63% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 10.60% | 10.60% | 11.47% | 10.25% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 10.86% | 10.86% | 11.77% | 10.28% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.21% | 11.21% | 12.17% | 10.27% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 10.72% | 10.72% | 11.61% | 10.39% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 11.52% | 11.52% | 12.47% | 11.80% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Lindsay (this bank) | Risk-based | 11.04% | 11.04% | 11.92% | 10.09% | |
| Union Bank & Trust Company | $98.1M | CBLR | NA | NA | NA | 12.87% |
| Community First Bank | $97.6M | CBLR | NA | NA | NA | 11.02% |
| Silex Banking Company | $98.2M | CBLR | NA | NA | NA | 14.67% |
| The First National Bank of Osakis | $97.6M | Risk-based | 10.77% | 10.77% | 11.74% | 8.67% |
| Farmers & Merchants Bank | $98.3M | CBLR | NA | NA | NA | 17.03% |
| BANK419 | $98.3M | Risk-based | 13.61% | 13.61% | 14.86% | 9.27% |
| American Exchange Bank, Lindsay, Oklahoma | $97.4M | CBLR | NA | NA | NA | 11.84% |
| Senath State Bank | $97.3M | CBLR | NA | NA | NA | 15.45% |
| Peer 25th percentile | 11.48% | 11.48% | 12.52% | 10.58% | ||
| Peer median | 12.19% | 12.19% | 13.30% | 12.35% | ||
| Peer 75th percentile | 12.90% | 12.90% | 14.08% | 14.86% | ||
| This bank's percentile | 50 | 50 | 50 | 25 |
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/111157/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.