Lake Forest Bank & Trust Company, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.02% (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: 4.02% (RCFAH311).
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 11.16% +4.66 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 | $887.4M | 887,407 | RCFAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.95B | 7,950,908 | RCFAA223 |
| Recomputed ratio | 11.16% | numerator / denominator | |
| Filed ratio | 11.16% | RCFAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.66 pp | $370.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.16% +3.16 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 | $887.4M | 887,407 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.95B | 7,950,908 | RCFAA223 |
| Recomputed ratio | 11.16% | numerator / denominator | |
| Filed ratio | 11.16% | RCFA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.16 pp | $251.3M | capital that could be lost first |
Total risk-based capital ratio 12.02% +2.02 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 | $956.0M | 956,033 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.95B | 7,950,908 | RCFAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCFA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.02 pp | $160.9M | capital that could be lost first |
Tier 1 leverage ratio 9.93% +4.93 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 | $887.4M | 887,407 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $8.93B | 8,933,127 | RCFAA224 |
| Recomputed ratio | 9.93% | numerator / denominator | |
| Filed ratio | 9.93% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.93 pp | $440.8M | 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 | 199,362 | 198,415 | 197,101 | 196,238 | 195,295 | 194,308 | RCFAP742 |
| Retained earnings | 789,826 | 763,335 | 753,256 | 733,302 | 741,990 | 735,989 | RCFAKW00 |
| Accumulated other comprehensive income | (110,364) | (98,649) | (88,978) | (94,936) | (94,244) | (116,428) | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 878,824 | 863,101 | 861,379 | 834,604 | 843,041 | 813,869 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,583 | 3,051 | (2,439) | (937) | 5,274 | 11,083 | P859 - P840 |
| Common equity Tier 1 capital | 887,407 | 866,152 | 858,940 | 833,667 | 848,315 | 824,952 | RCFAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 887,407 | 866,152 | 858,940 | 833,667 | 848,315 | 824,952 | RCFA8274 |
| Tier 2 capital | 68,626 | 66,311 | 54,468 | 49,920 | 53,668 | 57,137 | RCFA5311 |
| Allowance includable in Tier 2 capital | 68,626 | 66,311 | 54,468 | 49,920 | 53,668 | 57,137 | RCFA5310 |
| Total capital | 956,033 | 932,463 | 913,408 | 883,587 | 901,983 | 882,089 | RCFA3792 |
| Total risk-weighted assets | 7,950,908 | 7,842,078 | 7,805,903 | 7,503,268 | 7,526,056 | 7,150,046 | RCFAA223 |
| Average total assets for the leverage ratio | 8,933,127 | 9,054,941 | 9,448,513 | 9,075,765 | 8,906,814 | 8,588,084 | RCFAA224 |
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 | $777.8M | $51.0M | 6.56% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.15B | $256.4M | 22.34% | 3.22% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4K | $800 | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $426.3M | $226.4M | 53.10% | 2.85% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.2M | $10.8M | 150.00% | 0.14% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $23.6M | $35.5M | 150.00% | 0.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.46B | $6.40B | 99.07% | 80.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $400.5M | $333.9M | 83.38% | 4.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $678.9M | $621.4M | 91.53% | 7.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $137.8M | $15.4M | 11.15% | 0.19% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.8M | NA | 0.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $7.95B | ties to item 31 ($7.95B) |
|---|---|---|
| Risk-weighted assets before deductions | $7.95B | RCFDB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $7.95B | RCFDG641, 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 | 11.16% | 11.16% | 12.02% | 9.93% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.04% | 11.04% | 11.89% | 9.57% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.00% | 11.00% | 11.70% | 9.09% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.11% | 11.11% | 11.78% | 9.19% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.27% | 11.27% | 11.98% | 9.52% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.54% | 11.54% | 12.34% | 9.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.09% | 11.09% | 11.77% | 9.70% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.57% | 11.57% | 12.24% | 10.13% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.12% | 11.12% | 11.80% | 9.76% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.19% | 11.19% | 11.93% | 10.04% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.76% | 11.76% | 12.47% | 9.93% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.42% | 11.42% | 12.03% | 9.69% | 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 Forest Bank & Trust Company, N.A. (this bank) | Risk-based | 11.16% | 11.16% | 12.02% | 9.93% | |
| 1st Source Bank | $9.26B | Risk-based | 14.84% | 15.36% | 16.62% | 13.72% |
| Union Bank and Trust Company | $9.24B | Risk-based | 12.70% | 12.71% | 13.96% | 10.65% |
| First American Trust, FSB | $9.23B | Risk-based | 33.45% | 33.45% | 33.45% | 7.89% |
| The Bancorp Bank N.A. | $9.21B | Risk-based | 14.27% | 14.27% | 15.32% | 9.09% |
| Pinnacle Bank | $9.18B | Risk-based | 12.35% | 12.35% | 13.48% | 9.92% |
| First Mid Bank & Trust, N.A. | $9.14B | Risk-based | 13.58% | 13.58% | 14.66% | 10.70% |
| Merrick Bank | $9.13B | Risk-based | 16.80% | 16.80% | 18.21% | 16.59% |
| Liberty Bank | $9.38B | Risk-based | 13.66% | 13.66% | 14.65% | 13.37% |
| Amalgamated Bank | $9.41B | Risk-based | 14.78% | 14.78% | 15.96% | 9.60% |
| American Savings Bank, N.A. | $9.05B | Risk-based | 13.49% | 13.49% | 14.59% | 9.10% |
| Peer 25th percentile | 13.52% | 13.52% | 14.60% | 9.23% | ||
| Peer median | 13.96% | 13.96% | 14.99% | 10.28% | ||
| Peer 75th percentile | 14.82% | 15.21% | 16.45% | 12.70% | ||
| This bank's percentile | 0 | 0 | 0 | 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/1917301/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.