Independence Bank of Kentucky: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.35% +0.35 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $350.7M | 350,710 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.75B | 3,750,356 | RCOAA224 |
| Recomputed ratio | 9.35% | numerator / denominator | |
| Filed ratio | 9.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.35 pp | $13.2M | 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 | 190,559 | 190,559 | 190,558 | 190,558 | 190,559 | 190,558 | RCOAP742 |
| Retained earnings | 160,151 | 155,298 | 150,800 | 146,247 | 141,787 | 137,894 | RCOAKW00 |
| Accumulated other comprehensive income | (31,886) | (36,508) | (38,505) | (41,429) | (46,298) | (43,118) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 318,824 | 309,349 | 302,853 | 295,376 | 286,048 | 285,334 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 31,886 | 36,508 | 38,505 | 41,429 | 46,298 | 43,118 | P859 - P840 |
| Common equity Tier 1 capital | 350,710 | 345,857 | 341,358 | 336,805 | 332,346 | 328,452 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 350,710 | 345,857 | 341,358 | 336,805 | 332,346 | 328,452 | RCOA8274 |
| Tier 2 capital | NA | NA | 22,092 | 21,189 | 20,249 | 19,516 | |
| Allowance includable in Tier 2 capital | NA | NA | 22,092 | 21,189 | 20,249 | 19,516 | |
| Total capital | NA | NA | 363,450 | 357,994 | 352,595 | 347,968 | |
| Total risk-weighted assets | NA | NA | 2,620,017 | 2,667,812 | 2,625,087 | 2,629,463 | |
| Average total assets for the leverage ratio | 3,750,356 | 3,756,485 | 3,826,665 | 3,806,429 | 3,886,180 | 3,819,529 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.35% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 9.21% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.03% | 13.03% | 13.87% | 8.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.62% | 12.62% | 13.42% | 8.85% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.66% | 12.66% | 13.43% | 8.55% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.49% | 12.49% | 13.23% | 8.60% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.49% | 12.49% | 13.24% | 8.60% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.65% | 12.65% | 13.38% | 8.54% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.41% | 11.41% | 12.15% | 7.68% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.16% | 11.16% | 11.91% | 7.41% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.95% | 10.95% | 11.71% | 7.40% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.26% | 11.26% | 12.03% | 7.58% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Independence Bank of Kentucky (this bank) | CBLR | NA | NA | NA | 9.35% | |
| Capital Bank, N.A. | $3.84B | Risk-based | 11.34% | 11.34% | 12.60% | 8.97% |
| Bravera Bank | $3.81B | Risk-based | 11.74% | 11.74% | 12.83% | 9.73% |
| Investar Bank, N.A. | $3.85B | Risk-based | 13.51% | 13.51% | 14.68% | 10.75% |
| Bank of Marin | $3.86B | Risk-based | 13.69% | 13.69% | 14.61% | 9.16% |
| Gulf Coast Bank and Trust Company | $3.86B | Risk-based | 11.85% | 11.85% | 13.10% | 9.07% |
| Security Bank of Kansas City | $3.86B | CBLR | NA | NA | NA | 12.77% |
| Bank of Utah | $3.79B | Risk-based | 16.36% | 16.36% | 17.61% | 12.74% |
| Carrollton Bank | $3.88B | Risk-based | 9.93% | 9.93% | 11.18% | 8.01% |
| First Guaranty Bank | $3.89B | Risk-based | 14.95% | 14.95% | 16.21% | 7.09% |
| Sumitomo Mitsui Trust Bank (U.S.A.) Limited | $3.92B | Risk-based | 45.25% | 45.25% | 45.25% | 12.72% |
| Peer 25th percentile | 11.74% | 11.74% | 12.83% | 9.00% | ||
| Peer median | 13.51% | 13.51% | 14.61% | 9.45% | ||
| Peer 75th percentile | 14.95% | 14.95% | 16.21% | 12.23% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/648242/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.