Lake Shore Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 17.43% +8.43 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $129.1M | 129,085 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $740.5M | 740,452 | RCOAA224 |
| Recomputed ratio | 17.43% | numerator / denominator | |
| Filed ratio | 17.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +8.43 pp | $62.4M | 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 | 33,450 | 33,368 | 33,282 | 33,175 | 13,396 | 13,364 | RCOAP742 |
| Retained earnings | 95,635 | 93,397 | 91,414 | 89,474 | 87,046 | 85,074 | RCOAKW00 |
| Accumulated other comprehensive income | (7,715) | (8,392) | (7,703) | (8,593) | (9,738) | (9,951) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 121,370 | 118,373 | 116,993 | 114,056 | 90,704 | 88,487 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,715 | 8,392 | 7,703 | 8,593 | 9,738 | 9,951 | P859 - P840 |
| Common equity Tier 1 capital | 129,085 | 126,765 | 124,696 | 122,649 | 100,442 | 98,438 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 129,085 | 126,765 | 124,696 | 122,649 | 100,442 | 98,438 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 740,452 | 722,567 | 748,878 | 750,492 | 698,996 | 687,856 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 17.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 17.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 16.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 16.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.49% | 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 Shore Bank (this bank) | CBLR | NA | NA | NA | 17.43% | |
| Chippewa Valley Bank | $735.8M | Risk-based | 12.30% | 12.30% | 13.21% | 8.74% |
| First Neighbor Bank, N.A. | $736.0M | CBLR | NA | NA | NA | 10.62% |
| Nano Banc | $736.2M | Risk-based | 7.83% | 7.83% | 9.11% | 5.04% |
| Midwest Bank | $736.4M | Risk-based | 14.20% | 14.20% | 15.43% | 8.80% |
| Peoples Community Bank | $735.2M | CBLR | NA | NA | NA | 18.54% |
| The Peoples State Bank of Newton, Illinois | $736.7M | CBLR | NA | NA | NA | 13.52% |
| Kleberg Bank, N.A. | $736.8M | Risk-based | 12.91% | 12.91% | 14.14% | 9.45% |
| FNB South | $734.8M | Risk-based | 22.90% | 22.90% | 24.18% | 16.24% |
| Woodtrust Bank | $734.8M | CBLR | NA | NA | NA | 10.94% |
| Manufacturers Bank & Trust Company | $738.2M | Risk-based | 12.88% | 12.88% | 14.13% | 10.44% |
| Peer 25th percentile | 12.44% | 12.44% | 13.44% | 8.96% | ||
| Peer median | 12.89% | 12.89% | 14.14% | 10.53% | ||
| Peer 75th percentile | 13.87% | 13.87% | 15.11% | 12.87% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/301574/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.