Lake Shore Bank: Asset Quality
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Data as of · Call Report Schedules RC-N and RI-B How we update
On its Q3 2026 filing, Lake Shore Bank reported 30 of the 33 line items on this page. It did not report credit card noncurrent rate, net charge-offs, credit cards and net charge-offs, automobile loans. Nonperforming loans to total loans was 0.29% in Q3 2026, down 0.03 percentage points from 0.33% in Q3 2025. Across the 12 quarters shown it ranged from 0.25% (Q2 2026) to 0.74% (Q3 2024).
The standout move of Q3 2026 was in Reserve coverage of nonperforming loans: 23.98 percentage points lower than in Q2 2026, at 307.98%. Lake Shore Bank has the 23rd-lowest nonperforming loan ratio (nonaccrual plus 90+ days past due) of the 101 banks headquartered in New York, 0.29% as of Q3 2026; a lower figure is better here. The median for banks in the $100M-1B asset tier is 0.43% on nonperforming loan ratio (nonaccrual plus 90+ days past due). Lake Shore Bank sits 0.14 points lower, at 0.29% (Q3 2026).
Nonperforming assets
Nonperforming loans to total loans changed the most here, up 0.04 points to 0.29% in Q3 2026 from 0.25% in Q2 2026.
| Line item | Q3 2026 |
|---|---|
| Nonperforming loans to total loans | 0.29% |
| Nonaccrual loans to loans | 0.29% |
| Loans 90+ days past due to loans | 0.00% |
| Nonperforming assets ratio | 0.24% |
| Nonperforming assets to total assets | 0.24% |
| Other real estate owned | $57K |
| Other real estate owned to assets | 0.01% |
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Reserves and coverage
| Line item | Q3 2026 |
|---|---|
| Allowance for credit losses on loans | $5.3M |
| Allowance to total loans | 0.91% |
| Reserve coverage of nonperforming loans | 307.98% |
| Reserve coverage of nonperforming assets | 298.01% |
| Provision for credit losses | $291K |
Commercial real estate credit
Largest change in this table: commercial property nonaccrual rate, down 0.01 points to 0.04% in Q3 2026 after 0.05% in Q2 2026.
| Line item | Q3 2026 |
|---|---|
| Multifamily loans on nonaccrual | $0 |
| Multifamily nonaccrual rate | 0.00% |
| Multifamily noncurrent rate | 0.00% |
| Multifamily loans past due or nonaccrual | $0 |
| Commercial property loans on nonaccrual | $76K |
| Commercial property nonaccrual rate | 0.04% |
| Commercial property noncurrent rate | 0.04% |
| Commercial property loans past due or nonaccrual | $76K |
| Construction and land loans on nonaccrual | $0 |
| Construction and land nonaccrual rate | 0.00% |
Nonaccrual loans have stopped accruing interest. Noncurrent adds loans 90 or more days past due and still accruing. Past due and nonaccrual adds loans 30 or more days late, which includes loans past their maturity date and not repaid. Rates are over each property type's own loan balance.
Charge-offs
Largest change in this table: net charge-off ratio, up 0.01 points to 0.01% in Q3 2026 after 0.00% in Q2 2026.
| Line item | Q3 2026 |
|---|---|
| Net charge-off ratio | 0.01% |
| Net charge-offs to average loans | 0.01% |
| Net charge-offs, credit cards | — |
| Net charge-offs, automobile loans | — |
| Net charge-offs, consumer | 0.48% |
| Net charge-offs, construction and development | 0.00% |
| Net charge-offs, multifamily | 0.00% |
Capital at risk
Nonperforming assets to equity moved most in this table, up 0.23 points: 1.23% in Q2 2026, 1.46% in Q3 2026.
| Line item | Q3 2026 |
|---|---|
| Texas ratio | 1.40% |
| Nonperforming assets to equity | 1.46% |
| Nonperforming assets to tangible equity and reserves | 1.40% |
Asset Quality trend
Above 100% means reserves fully cover recognized nonperforming loans.
A line with no points means the bank holds no loans of that type.
Readings above 100% have historically signaled acute distress.
Asset Quality by quarter
| Quarter | NPL ratio | Net charge-off ratio | Reserve coverage | Multifamily | Commercial property |
|---|---|---|---|---|---|
| Q4 2023 | 0.60% | 0.01% | 191.38% | 0.00% | 0.00% |
| Q1 2024 | 0.70% | 0.00% | 157.62% | 0.00% | 0.00% |
| Q2 2024 | 0.73% | 0.00% | 148.20% | 0.00% | 0.00% |
| Q3 2024 | 0.74% | 0.01% | 136.94% | 0.00% | 0.00% |
| Q4 2024 | 0.69% | 0.01% | 134.94% | 0.00% | 0.00% |
| Q1 2025 | 0.62% | 0.00% | 148.91% | 0.00% | 0.05% |
| Q2 2025 | 0.32% | 0.00% | 290.60% | 0.00% | 0.05% |
| Q3 2025 | 0.33% | 0.01% | 265.49% | 0.00% | 0.05% |
| Q4 2025 | 0.30% | 0.01% | 290.71% | 0.00% | 0.05% |
| Q1 2026 | 0.28% | 0.01% | 302.78% | 0.00% | 0.05% |
| Q2 2026 | 0.25% | 0.00% | 331.96% | 0.00% | 0.05% |
| Q3 2026 | 0.29% | 0.01% | 307.98% | 0.00% | 0.04% |
Lake Shore Bank asset quality, quarter by quarter
Asset Quality since Q3 2021 · peer percentiles on every line item · watchlist alerts
Unlock this bank, freeSource: Call Report Schedules RC-N and RI-B, Q3 2026. Open the filed call report for Q3 2026 on the FFIEC CDR. How this page is built. See the full Lake Shore Bank profile or its peer group comparison.
Regulator records: FDIC BankFind (cert 30530) · FFIEC NIC profile (RSSD 301574)