Lamont Bank of St. John: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: -4.03% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 0.00% (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 2.67% -3.83 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 | $1.3M | 1,285 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.1M | 48,078 | RCOAA223 |
| Recomputed ratio | 2.67% | numerator / denominator | |
| Filed ratio | 2.67% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | -3.83 pp | -$1.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 2.67% -5.33 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 | $1.3M | 1,285 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.1M | 48,078 | RCOAA223 |
| Recomputed ratio | 2.67% | numerator / denominator | |
| Filed ratio | 2.67% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | -5.33 pp | -$2.6M | capital that could be lost first |
Total risk-based capital ratio 3.97% -6.03 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 | $1.9M | 1,909 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.1M | 48,078 | RCOAA223 |
| Recomputed ratio | 3.97% | numerator / denominator | |
| Filed ratio | 3.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | -6.03 pp | -$2.9M | capital that could be lost first |
Tier 1 leverage ratio 2.44% -2.56 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 | $1.3M | 1,285 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $52.7M | 52,733 | RCOAA224 |
| Recomputed ratio | 2.44% | numerator / denominator | |
| Filed ratio | 2.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | -2.56 pp | -$1.4M | 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 | 1,050 | 1,050 | 1,050 | 1,050 | 1,050 | 1,050 | RCOAP742 |
| Retained earnings | 235 | 500 | 2,205 | 3,833 | 4,272 | 5,208 | RCOAKW00 |
| Accumulated other comprehensive income | (638) | (658) | (614) | (664) | (872) | (903) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 647 | 892 | 2,641 | 4,219 | 4,450 | 5,355 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 638 | 658 | 614 | 664 | 872 | 903 | P859 - P840 |
| Common equity Tier 1 capital | 1,285 | 1,550 | 3,255 | 4,883 | 5,322 | 6,258 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,285 | 1,550 | 3,255 | 4,883 | 5,322 | 6,258 | RCOA8274 |
| Tier 2 capital | 624 | 556 | 566 | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 624 | 556 | 566 | NA | NA | NA | RCOA5310 |
| Total capital | 1,909 | 2,106 | 3,821 | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 48,078 | 42,595 | 43,921 | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 52,733 | 55,904 | 58,542 | 60,871 | 65,401 | 68,928 | 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 | $2.0M | $95K | 4.81% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.1M | $4.8M | 34.00% | 9.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.5M | $300K | 20.00% | 0.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.5M | $958K | 62.81% | 1.92% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17.1M | $25.7M | 150.00% | 51.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $16.5M | $16.5M | 100.00% | 33.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.4M | $1.4M | 97.10% | 2.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $311K | $311K | 100.00% | 0.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $50.0M | does not tie to item 31 ($50.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $50.0M | RCONB704 |
| Less: excess allowance for credit losses | $1.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $48.1M | 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 | 2.67% | 2.67% | 3.97% | 2.44% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 3.64% | 3.64% | 4.94% | 2.77% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 7.41% | 7.41% | 8.70% | 5.56% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 8.02% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 8.14% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 9.08% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 8.79% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 9.60% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 9.70% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 8.69% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 9.13% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 11.77% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Lamont Bank of St. John (this bank) | Risk-based | 2.67% | 2.67% | 3.97% | 2.44% | |
| Benton County State Bank | $50.8M | CBLR | NA | NA | NA | 15.22% |
| Peoples Bank of Deer Lodge | $50.8M | CBLR | NA | NA | NA | 10.50% |
| Rayne Building & Loan Association | $50.8M | CBLR | NA | NA | NA | 29.06% |
| The State Exchange Bank | $50.9M | CBLR | NA | NA | NA | 12.25% |
| The Northern State Bank of Gonvick | $50.6M | Risk-based | 46.18% | 46.18% | 47.46% | 15.75% |
| FMB Bank | $51.2M | Risk-based | 14.55% | 14.55% | 15.10% | 7.49% |
| Cowboy State Bank | $50.3M | Risk-based | 14.39% | 14.39% | 15.65% | 12.44% |
| Brighton Bank | $51.3M | Risk-based | 26.08% | 26.08% | 27.35% | 10.11% |
| The Merchants & Planters Bank | $51.3M | CBLR | NA | NA | NA | 11.30% |
| Peer 25th percentile | 14.51% | 14.51% | 15.51% | 10.50% | ||
| Peer median | 20.32% | 20.32% | 21.50% | 12.25% | ||
| Peer 75th percentile | 31.11% | 31.11% | 32.38% | 15.22% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/519874/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.