Lake City Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.27% (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: 7.27% (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 14.13% +7.63 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 | $870.8M | 870,825 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.16B | 6,163,918 | RCOAA223 |
| Recomputed ratio | 14.13% | numerator / denominator | |
| Filed ratio | 14.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.63 pp | $470.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.13% +6.13 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 | $870.8M | 870,825 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.16B | 6,163,918 | RCOAA223 |
| Recomputed ratio | 14.13% | numerator / denominator | |
| Filed ratio | 14.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.13 pp | $377.7M | capital that could be lost first |
Total risk-based capital ratio 15.27% +5.27 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 | $941.5M | 941,512 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.16B | 6,163,918 | RCOAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.27 pp | $325.1M | capital that could be lost first |
Tier 1 leverage ratio 11.89% +6.89 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 | $870.8M | 870,825 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $7.33B | 7,325,611 | RCOAA224 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.89 pp | $504.5M | 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 | 113,989 | 113,989 | 113,989 | 113,989 | 113,989 | 113,989 | RCOAP742 |
| Retained earnings | 761,806 | 780,465 | 782,291 | 768,037 | 753,408 | 737,533 | RCOAKW00 |
| Accumulated other comprehensive income | (124,463) | (135,622) | (127,136) | (140,702) | (161,121) | (163,879) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 751,332 | 758,832 | 769,144 | 741,324 | 706,276 | 687,643 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 119,493 | 130,652 | 122,166 | 135,732 | 156,151 | 158,909 | P859 - P840 |
| Common equity Tier 1 capital | 870,825 | 889,484 | 891,310 | 877,056 | 862,427 | 846,552 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 870,825 | 889,484 | 891,310 | 877,056 | 862,427 | 846,552 | RCOA8274 |
| Tier 2 capital | 70,687 | 69,002 | 69,083 | 68,257 | 66,641 | 73,775 | RCOA5311 |
| Allowance includable in Tier 2 capital | 70,598 | 68,913 | 68,994 | 68,168 | 66,552 | 73,686 | RCOA5310 |
| Total capital | 941,512 | 958,486 | 960,393 | 945,313 | 929,068 | 920,327 | RCOA3792 |
| Total risk-weighted assets | 6,163,918 | 6,081,692 | 5,984,185 | 5,864,372 | 5,875,882 | 5,876,127 | RCOAA223 |
| Average total assets for the leverage ratio | 7,325,611 | 7,204,005 | 7,132,245 | 7,027,097 | 7,084,983 | 6,935,748 | 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 | $189.9M | $16.3M | 8.60% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.31B | $325.7M | 24.84% | 5.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.5M | $503K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $594.2M | $374.5M | 63.02% | 6.08% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $119.2M | $178.8M | 150.00% | 2.90% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $16.0M | $24.0M | 150.00% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.85B | $4.84B | 99.80% | 78.59% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $14.9M | $14.9M | 100.00% | 0.24% | RC-R Part II, item 7 |
| All other assets | $341.8M | $324.9M | 95.06% | 5.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $60.9M | $54.5M | 89.58% | 0.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $19.2M | $5.6M | 29.12% | 0.09% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $200 | 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 | $6.16B | ties to item 31 ($6.16B) |
|---|---|---|
| Risk-weighted assets before deductions | $6.16B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.16B | 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 | 14.13% | 14.13% | 15.27% | 11.89% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.63% | 14.63% | 15.76% | 12.35% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.89% | 14.89% | 16.05% | 12.50% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.96% | 14.96% | 16.12% | 12.48% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.68% | 14.68% | 15.81% | 12.17% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.41% | 14.41% | 15.66% | 12.21% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.50% | 14.50% | 15.76% | 12.03% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.42% | 14.42% | 15.67% | 12.12% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.21% | 14.21% | 15.46% | 11.92% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.11% | 14.11% | 15.36% | 11.93% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.91% | 13.91% | 15.16% | 11.58% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.52% | 13.52% | 14.77% | 11.35% | 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 |
|---|---|---|---|---|---|---|
| Lake City Bank (this bank) | Risk-based | 14.13% | 14.13% | 15.27% | 11.89% | |
| Pathward, N.A. | $7.31B | Risk-based | 12.05% | 12.05% | 13.31% | 9.91% |
| The Farmers National Bank of Canfield | $7.16B | Risk-based | 12.64% | 12.64% | 13.69% | 9.55% |
| Comenity Bank | $7.37B | Risk-based | 15.53% | 15.53% | 16.90% | 13.38% |
| TBK Bank, SSB | $7.40B | Risk-based | 11.36% | 11.36% | 11.97% | 9.91% |
| Johnson Bank | $7.07B | Risk-based | 15.62% | 15.62% | 16.87% | 12.33% |
| Needham Bank | $7.42B | Risk-based | 11.50% | 11.50% | 12.31% | 10.89% |
| Republic Bank & Trust Company | $7.05B | Risk-based | 16.55% | 16.55% | 17.80% | 14.82% |
| Mid Penn Bank | $7.04B | Risk-based | 12.55% | 12.55% | 13.30% | 10.43% |
| Cambridge Savings Bank | $6.98B | Risk-based | 12.63% | 12.63% | 13.71% | 10.25% |
| Peer 25th percentile | 12.05% | 12.05% | 13.30% | 9.91% | ||
| Peer median | 12.63% | 12.63% | 13.69% | 10.43% | ||
| Peer 75th percentile | 15.53% | 15.53% | 16.87% | 12.33% | ||
| This bank's percentile | 67 | 67 | 67 | 67 |
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/874845/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.