Bank of the Lowcountry: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.66% (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: 4.66% (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 11.64% +5.14 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 | $39.6M | 39,559 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.0M | 339,965 | RCOAA223 |
| Recomputed ratio | 11.64% | numerator / denominator | |
| Filed ratio | 11.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.14 pp | $17.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.64% +3.64 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 | $39.6M | 39,559 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.0M | 339,965 | RCOAA223 |
| Recomputed ratio | 11.64% | numerator / denominator | |
| Filed ratio | 11.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.64 pp | $12.4M | capital that could be lost first |
Total risk-based capital ratio 12.66% +2.66 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 | $43.0M | 43,030 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.0M | 339,965 | RCOAA223 |
| Recomputed ratio | 12.66% | numerator / denominator | |
| Filed ratio | 12.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.66 pp | $9.0M | capital that could be lost first |
Tier 1 leverage ratio 9.25% +4.25 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 | $39.6M | 39,559 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $427.7M | 427,659 | RCOAA224 |
| Recomputed ratio | 9.25% | numerator / denominator | |
| Filed ratio | 9.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.25 pp | $18.2M | 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 | 15,732 | 15,732 | 15,732 | 15,732 | 10,732 | 10,732 | RCOAP742 |
| Retained earnings | 23,827 | 23,041 | 22,241 | 21,411 | 20,680 | 19,957 | RCOAKW00 |
| Accumulated other comprehensive income | (6,903) | (9,880) | (8,276) | (10,049) | (11,587) | (11,290) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,656 | 28,893 | 29,697 | 27,094 | 19,825 | 19,399 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,903 | 9,880 | 8,276 | 10,049 | 11,587 | 11,290 | P859 - P840 |
| Common equity Tier 1 capital | 39,559 | 38,773 | 37,973 | 37,143 | 31,412 | 30,689 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,559 | 38,773 | 37,973 | 37,143 | 31,412 | 30,689 | RCOA8274 |
| Tier 2 capital | 3,471 | 3,322 | 3,222 | 3,222 | 3,144 | 2,974 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,471 | 3,322 | 3,222 | 3,222 | 3,144 | 2,974 | RCOA5310 |
| Total capital | 43,030 | 42,095 | 41,195 | 40,365 | 34,556 | 33,663 | RCOA3792 |
| Total risk-weighted assets | 339,965 | 327,879 | 322,113 | 321,735 | 292,421 | 286,992 | RCOAA223 |
| Average total assets for the leverage ratio | 427,659 | 426,219 | 412,609 | 383,483 | 366,957 | 371,382 | 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 | $7.6M | $471K | 6.23% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $93.0M | $28.5M | 30.58% | 8.37% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $963K | $193K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $116.0M | $64.3M | 55.39% | 18.90% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $263K | $394K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $210.1M | $207.6M | 98.80% | 61.05% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.0M | $11.5M | 96.52% | 3.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.4M | $18.4M | 100.00% | 5.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $839K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $8.7M | NA | 2.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $331.2M | does not tie to item 31 ($340.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $340.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $340.0M | 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 | 11.64% | 11.64% | 12.66% | 9.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.83% | 11.83% | 12.84% | 9.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.79% | 11.79% | 12.79% | 9.20% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.54% | 11.54% | 12.55% | 9.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.74% | 10.74% | 11.82% | 8.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.69% | 10.69% | 11.73% | 8.26% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.04% | 11.04% | 12.11% | 8.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.09% | 11.09% | 12.18% | 8.04% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.61% | 11.61% | 12.76% | 8.04% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.92% | 11.92% | 13.09% | 8.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.37% | 12.37% | 13.57% | 8.38% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.75% | 12.75% | 13.92% | 9.63% | 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 the Lowcountry (this bank) | Risk-based | 11.64% | 11.64% | 12.66% | 9.25% | |
| SSB Bank | $430.4M | Risk-based | 11.68% | 11.68% | 12.92% | 7.75% |
| The First National Bank of Monterey | $430.5M | CBLR | NA | NA | NA | 13.13% |
| Freedom Bank, Inc. | $429.7M | CBLR | NA | NA | NA | 11.40% |
| State Savings Bank | $431.2M | CBLR | NA | NA | NA | 8.79% |
| Peoples State Bank of Plainview | $429.1M | Risk-based | 12.96% | 12.96% | 14.18% | 8.87% |
| Maquoketa State Bank | $429.0M | CBLR | NA | NA | NA | 16.45% |
| Exchange Bank and Trust Company | $428.7M | Risk-based | 14.69% | 14.69% | 16.04% | 10.75% |
| The Citizens Bank of Edmond | $432.4M | Risk-based | 11.18% | 11.18% | 12.22% | 8.50% |
| American National Bank-Fox Cities | $432.6M | CBLR | NA | NA | NA | 13.59% |
| TS Bank | $432.7M | Risk-based | 12.81% | 12.81% | 13.56% | 10.61% |
| Peer 25th percentile | 11.68% | 11.68% | 12.92% | 8.81% | ||
| Peer median | 12.81% | 12.81% | 13.56% | 10.68% | ||
| Peer 75th percentile | 12.96% | 12.96% | 14.18% | 12.70% | ||
| This bank's percentile | 20 | 20 | 20 | 40 |
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/1404481/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.