Lafayette State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.09% (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: 7.09% (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 13.84% +7.34 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 | $24.7M | 24,677 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.4M | 178,365 | RCOAA223 |
| Recomputed ratio | 13.84% | numerator / denominator | |
| Filed ratio | 13.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.34 pp | $13.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.84% +5.84 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 | $24.7M | 24,677 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.4M | 178,365 | RCOAA223 |
| Recomputed ratio | 13.84% | numerator / denominator | |
| Filed ratio | 13.84% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.84 pp | $10.4M | capital that could be lost first |
Total risk-based capital ratio 15.09% +5.09 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 | $26.9M | 26,924 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.4M | 178,365 | RCOAA223 |
| Recomputed ratio | 15.09% | numerator / denominator | |
| Filed ratio | 15.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.09 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 9.86% +4.86 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 | $24.7M | 24,677 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $250.3M | 250,316 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.86 pp | $12.2M | 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 | 11,693 | 11,693 | 11,693 | 10,967 | 10,967 | 10,967 | RCOAP742 |
| Retained earnings | 13,145 | 12,545 | 11,850 | 11,160 | 10,373 | 9,742 | RCOAKW00 |
| Accumulated other comprehensive income | (4,302) | (4,515) | (4,119) | (4,355) | (5,206) | (5,128) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,536 | 19,723 | 19,424 | 17,772 | 16,134 | 15,581 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,141 | 4,354 | 3,947 | 4,183 | 5,034 | 4,956 | P859 - P840 |
| Common equity Tier 1 capital | 24,677 | 24,077 | 23,371 | 21,955 | 21,168 | 20,537 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,677 | 24,077 | 23,371 | 21,955 | 21,168 | 20,537 | RCOA8274 |
| Tier 2 capital | 2,247 | 2,137 | NA | 2,154 | 1,994 | 1,999 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,247 | 2,137 | NA | 2,154 | 1,994 | 1,999 | RCOA5310 |
| Total capital | 26,924 | 26,214 | NA | 24,109 | 23,162 | 22,536 | RCOA3792 |
| Total risk-weighted assets | 178,365 | 169,530 | NA | 171,534 | 158,701 | 159,168 | RCOAA223 |
| Average total assets for the leverage ratio | 250,316 | 251,434 | 253,461 | 248,895 | 245,052 | 241,287 | 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 | $28.2M | $1.9M | 6.58% | 1.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.1M | $11.6M | 23.61% | 6.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $35.1M | $17.6M | 50.14% | 9.79% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $134.0M | $132.8M | 99.13% | 73.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.9M | $14.6M | 97.77% | 8.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.3M | $1.3M | 100.00% | 0.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $179.8M | ties to item 31 ($179.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $179.8M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $178.4M | 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 | 13.84% | 13.84% | 15.09% | 9.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.20% | 14.20% | 15.46% | 9.58% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.80% | 12.80% | 14.05% | 8.82% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.34% | 13.34% | 14.59% | 8.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.90% | 12.90% | 14.16% | 8.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.06% | 13.06% | 14.32% | 8.78% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.50% | 12.50% | 13.75% | 8.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.05% | 12.05% | 13.30% | 8.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.46% | 10.46% | 11.71% | 7.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.92% | 9.92% | 11.05% | 7.38% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.68% | 9.68% | 10.64% | 7.48% | 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 |
|---|---|---|---|---|---|---|
| Lafayette State Bank (this bank) | Risk-based | 13.84% | 13.84% | 15.09% | 9.86% | |
| The Peoples Bank of Georgia | $252.3M | CBLR | NA | NA | NA | 9.65% |
| Smackover State Bank | $252.4M | CBLR | NA | NA | NA | 11.04% |
| Bank of Little Rock | $252.9M | CBLR | NA | NA | NA | 8.59% |
| Security National Bank of South Dakota | $251.5M | CBLR | NA | NA | NA | 14.12% |
| Auburn State Bank | $251.3M | CBLR | NA | NA | NA | 15.07% |
| Bank of Perry County | $253.1M | Risk-based | 12.76% | 12.76% | 13.91% | 9.11% |
| Gulf Atlantic Bank | $253.2M | Risk-based | 11.05% | 11.05% | 11.84% | 9.38% |
| Malvern Bank | $253.2M | Risk-based | 10.56% | 10.56% | 11.61% | 8.91% |
| Genubank | $253.2M | CBLR | NA | NA | NA | 15.93% |
| The Clay City Banking Co. | $253.3M | Risk-based | 15.72% | 15.72% | 16.70% | 10.24% |
| Peer 25th percentile | 10.93% | 10.93% | 11.78% | 9.18% | ||
| Peer median | 11.91% | 11.91% | 12.88% | 9.95% | ||
| Peer 75th percentile | 13.50% | 13.50% | 14.60% | 13.35% | ||
| This bank's percentile | 75 | 75 | 75 | 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/535931/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.