Lakeside Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.56% (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: 5.56% (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 12.41% +5.91 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 | $314.3M | 314,255 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.53B | 2,532,288 | RCOAA223 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.91 pp | $149.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.41% +4.41 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 | $314.3M | 314,255 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.53B | 2,532,288 | RCOAA223 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.41 pp | $111.7M | capital that could be lost first |
Total risk-based capital ratio 13.56% +3.56 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 | $343.4M | 343,434 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.53B | 2,532,288 | RCOAA223 |
| Recomputed ratio | 13.56% | numerator / denominator | |
| Filed ratio | 13.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.56 pp | $90.2M | capital that could be lost first |
Tier 1 leverage ratio 10.99% +5.99 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 | $314.3M | 314,255 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.86B | 2,858,329 | RCOAA224 |
| Recomputed ratio | 10.99% | numerator / denominator | |
| Filed ratio | 10.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.99 pp | $171.3M | 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 | 65,427 | 65,427 | 65,427 | 65,427 | 65,427 | 65,427 | RCOAP742 |
| Retained earnings | 248,828 | 244,522 | 240,931 | 229,493 | 232,047 | 234,519 | RCOAKW00 |
| Accumulated other comprehensive income | (9,589) | (10,045) | (9,601) | (11,817) | (14,068) | (15,786) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 304,666 | 299,904 | 296,757 | 283,103 | 283,406 | 284,160 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,589 | 10,045 | 9,601 | 11,817 | 14,067 | 15,786 | P859 - P840 |
| Common equity Tier 1 capital | 314,255 | 309,949 | 306,358 | 294,920 | 297,473 | 299,946 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 314,255 | 309,949 | 306,358 | 294,920 | 297,473 | 299,946 | RCOA8274 |
| Tier 2 capital | 29,179 | 28,998 | 28,381 | 27,452 | 26,905 | 26,698 | RCOA5311 |
| Allowance includable in Tier 2 capital | 29,179 | 28,998 | 28,381 | 27,452 | 26,905 | 26,698 | RCOA5310 |
| Total capital | 343,434 | 338,947 | 334,739 | 322,372 | 324,378 | 326,644 | RCOA3792 |
| Total risk-weighted assets | 2,532,288 | 2,518,519 | 2,542,966 | 2,464,143 | 2,376,789 | 2,355,388 | RCOAA223 |
| Average total assets for the leverage ratio | 2,858,329 | 2,884,844 | 2,945,671 | 2,813,200 | 2,698,889 | 2,699,775 | 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 | $233.9M | $2.7M | 1.13% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $192.4M | $35.5M | 18.44% | 1.40% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $510.7M | $402.0M | 78.72% | 15.88% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $25.7M | $38.5M | 150.00% | 1.52% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $777K | $1.2M | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.79B | $1.78B | 99.76% | 70.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $136.9M | $132.5M | 96.75% | 5.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $146.6M | $134.4M | 91.72% | 5.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $557K | $557K | 100.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $800 | 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 | $2.53B | ties to item 31 ($2.53B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.53B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.53B | 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 | 12.41% | 12.41% | 13.56% | 10.99% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.31% | 12.31% | 13.46% | 10.74% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.05% | 12.05% | 13.16% | 10.40% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.97% | 11.97% | 13.08% | 10.48% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.52% | 12.52% | 13.65% | 11.02% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.73% | 12.73% | 13.87% | 11.11% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.87% | 12.87% | 14.03% | 11.00% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.57% | 12.57% | 13.74% | 10.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.32% | 12.32% | 13.47% | 10.56% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.36% | 12.36% | 13.54% | 10.55% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.64% | 12.64% | 13.85% | 10.70% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.61% | 12.61% | 13.83% | 10.71% | 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 |
|---|---|---|---|---|---|---|
| Lakeside Bank (this bank) | Risk-based | 12.41% | 12.41% | 13.56% | 10.99% | |
| American Momentum Bank | $2.85B | Risk-based | 24.90% | 24.90% | 26.06% | 19.24% |
| ANB Bank | $2.85B | Risk-based | 14.59% | 14.59% | 15.43% | 9.52% |
| Armstrong Bank | $2.84B | Risk-based | 13.89% | 13.89% | 14.97% | 10.42% |
| Industrial and Commercial Bank of China (USA), N.A. | $2.86B | Risk-based | 17.53% | 17.53% | 18.27% | 17.26% |
| Bank Independent | $2.86B | Risk-based | 13.22% | 13.22% | 14.42% | 9.82% |
| WebBank | $2.86B | Risk-based | 18.10% | 18.10% | 19.18% | 17.39% |
| Habib American Bank | $2.84B | Risk-based | 12.79% | 12.79% | 14.03% | 8.49% |
| BayCoast Bank | $2.86B | Risk-based | 10.77% | 10.77% | 12.02% | 8.29% |
| Medallion Bank | $2.83B | Risk-based | 13.12% | 16.80% | 18.08% | 16.92% |
| Peer 25th percentile | 13.12% | 13.22% | 14.42% | 9.52% | ||
| Peer median | 13.89% | 14.59% | 15.43% | 10.42% | ||
| Peer 75th percentile | 17.53% | 17.53% | 18.27% | 17.26% | ||
| This bank's percentile | 11 | 11 | 11 | 56 |
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/201834/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.