Lake Central Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.25% (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: 7.25% (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 14.18% +7.68 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 | $32.4M | 32,362 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.3M | 228,293 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.68 pp | $17.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.18% +6.18 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 | $32.4M | 32,362 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.3M | 228,293 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.18 pp | $14.1M | capital that could be lost first |
Total risk-based capital ratio 15.26% +5.25 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 | $34.8M | 34,826 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.3M | 228,293 | RCOAA223 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.25 pp | $12.0M | capital that could be lost first |
Tier 1 leverage ratio 11.15% +6.15 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 | $32.4M | 32,362 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $290.1M | 290,115 | RCOAA224 |
| Recomputed ratio | 11.15% | numerator / denominator | |
| Filed ratio | 11.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.15 pp | $17.9M | 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 | 25,000 | 25,000 | 25,000 | 25,000 | 23,350 | 23,350 | RCOAP742 |
| Retained earnings | 9,953 | 8,347 | 10,038 | 8,753 | 10,080 | 9,289 | RCOAKW00 |
| Accumulated other comprehensive income | (4,500) | (4,243) | (4,349) | (4,997) | (7,271) | (6,804) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,453 | 29,104 | 30,689 | 28,756 | 26,159 | 25,835 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,909 | 1,614 | 1,681 | 2,291 | 4,527 | 4,021 | P859 - P840 |
| Common equity Tier 1 capital | 32,362 | 30,718 | 32,370 | 31,047 | 30,686 | 29,856 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,362 | 30,718 | 32,370 | 31,047 | 30,686 | 29,856 | RCOA8274 |
| Tier 2 capital | 2,464 | 2,348 | 2,224 | 2,187 | 2,166 | 2,192 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,464 | 2,348 | 2,224 | 2,187 | 2,166 | 2,192 | RCOA5310 |
| Total capital | 34,826 | 33,066 | 34,594 | 33,234 | 32,852 | 32,048 | RCOA3792 |
| Total risk-weighted assets | 228,293 | 226,562 | 227,087 | 222,492 | 220,388 | 211,373 | RCOAA223 |
| Average total assets for the leverage ratio | 290,115 | 281,937 | 287,123 | 288,550 | 284,543 | 280,672 | 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 | $4.0M | $178K | 4.41% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $85.5M | $17.4M | 20.37% | 7.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.0M | $2.0M | 20.00% | 0.88% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $51.4M | $35.6M | 69.26% | 15.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $80K | $120K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $134.7M | $130.1M | 96.56% | 56.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.9M | $7.9M | 79.41% | 3.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.8M | $19.8M | 100.00% | 8.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $15.2M | NA | 6.66% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $213.1M | ties to item 31 ($213.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $228.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $228.3M | 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 | 14.18% | 14.18% | 15.26% | 11.15% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.56% | 13.56% | 14.59% | 10.90% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.25% | 14.25% | 15.23% | 11.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.95% | 13.95% | 14.94% | 10.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.92% | 13.92% | 14.91% | 10.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.12% | 14.12% | 15.16% | 10.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.89% | 13.89% | 14.77% | 10.14% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.77% | 13.77% | 14.64% | 9.81% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.89% | 13.89% | 14.92% | 9.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.47% | 13.47% | 14.49% | 9.06% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.57% | 13.57% | 14.59% | 9.34% | 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 |
|---|---|---|---|---|---|---|
| Lake Central Bank (this bank) | Risk-based | 14.18% | 14.18% | 15.26% | 11.15% | |
| First Colony Bank of Florida | $291.1M | Risk-based | 13.32% | 13.32% | 14.58% | 9.94% |
| Bank of Dickson | $291.0M | CBLR | NA | NA | NA | 11.53% |
| Citizens State Bank of Roseau | $290.9M | CBLR | NA | NA | NA | 13.30% |
| Sundance State Bank | $290.9M | Risk-based | 15.07% | 15.07% | 16.32% | 11.90% |
| Georgia First Bank | $290.8M | Risk-based | 13.65% | 13.65% | 14.91% | 9.52% |
| State Savings Bank | $291.9M | Risk-based | 10.79% | 10.79% | 12.05% | 8.67% |
| Huron Valley State Bank | $291.9M | Risk-based | 10.56% | 10.56% | 11.68% | 9.96% |
| Somerville Bank | $290.6M | CBLR | NA | NA | NA | 9.54% |
| 22nd State Banking Company | $292.2M | Risk-based | 13.12% | 13.12% | 14.38% | 11.12% |
| Charter Bank | $292.3M | Risk-based | 17.52% | 17.52% | 18.78% | 11.30% |
| Peer 25th percentile | 11.96% | 11.96% | 13.22% | 9.64% | ||
| Peer median | 13.32% | 13.32% | 14.58% | 10.54% | ||
| Peer 75th percentile | 14.36% | 14.36% | 15.62% | 11.48% | ||
| This bank's percentile | 71 | 71 | 71 | 60 |
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/269058/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.