LCNB National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.40% (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: 4.40% (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 11.62% +5.12 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 | $200.5M | 200,479 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.73B | 1,725,696 | RCOAA223 |
| Recomputed ratio | 11.62% | numerator / denominator | |
| Filed ratio | 11.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.12 pp | $88.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.62% +3.62 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 | $200.5M | 200,479 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.73B | 1,725,696 | RCOAA223 |
| Recomputed ratio | 11.62% | numerator / denominator | |
| Filed ratio | 11.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.62 pp | $62.4M | capital that could be lost first |
Total risk-based capital ratio 12.40% +2.40 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 | $214.0M | 213,981 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.73B | 1,725,696 | RCOAA223 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.40 pp | $41.4M | capital that could be lost first |
Tier 1 leverage ratio 9.30% +4.30 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 | $200.5M | 200,479 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.16B | 2,156,401 | RCOAA224 |
| Recomputed ratio | 9.30% | numerator / denominator | |
| Filed ratio | 9.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.30 pp | $92.7M | 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 | 213,509 | 213,509 | 213,509 | 213,509 | 213,509 | 213,509 | RCOAP742 |
| Retained earnings | 81,835 | 77,713 | 74,997 | 72,145 | 68,435 | 66,096 | RCOAKW00 |
| Accumulated other comprehensive income | (9,773) | (9,967) | (10,150) | (11,419) | (13,729) | (15,527) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 285,571 | 281,255 | 278,356 | 274,235 | 268,215 | 264,078 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (85,092) | (87,160) | (87,351) | (87,043) | (85,959) | (85,226) | P859 - P840 |
| Common equity Tier 1 capital | 200,479 | 194,095 | 191,005 | 187,192 | 182,256 | 178,852 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 200,479 | 194,095 | 191,005 | 187,192 | 182,256 | 178,852 | RCOA8274 |
| Tier 2 capital | 13,502 | 13,224 | 13,613 | 12,063 | 12,020 | 12,070 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,502 | 13,224 | 13,613 | 12,063 | 12,020 | 12,070 | RCOA5310 |
| Total capital | 213,981 | 207,319 | 204,618 | 199,255 | 194,276 | 190,922 | RCOA3792 |
| Total risk-weighted assets | 1,725,696 | 1,721,230 | 1,733,045 | 1,710,355 | 1,784,987 | 1,791,584 | RCOAA223 |
| Average total assets for the leverage ratio | 2,156,401 | 2,168,832 | 2,137,673 | 2,195,559 | 2,190,597 | 2,217,093 | 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 | $23.8M | $2.3M | 9.83% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $245.7M | $52.6M | 21.40% | 3.05% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $528.4M | $302.3M | 57.20% | 17.52% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $318K | $477K | 150.00% | 0.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.2M | $7.8M | 150.00% | 0.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.17B | $1.17B | 100.00% | 67.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $173.3M | $152.7M | 88.11% | 8.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.3M | $33.8M | 98.69% | 1.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.5M | NA | 0.26% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.72B | ties to item 31 ($1.72B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.73B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.73B | 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 | 11.62% | 11.62% | 12.40% | 9.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.28% | 11.28% | 12.04% | 8.95% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.02% | 11.02% | 11.81% | 8.94% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.94% | 10.94% | 11.65% | 8.53% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.21% | 10.21% | 10.88% | 8.32% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.98% | 9.98% | 10.66% | 8.07% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.94% | 9.94% | 10.60% | 7.94% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.81% | 9.81% | 10.46% | 7.74% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.45% | 9.45% | 10.06% | 7.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.34% | 10.34% | 10.94% | 8.08% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.17% | 10.17% | 10.75% | 8.05% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.72% | 11.72% | 12.25% | 9.32% | 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 |
|---|---|---|---|---|---|---|
| LCNB National Bank (this bank) | Risk-based | 11.62% | 11.62% | 12.40% | 9.30% | |
| Maspeth Federal Savings and Loan Association | $2.21B | CBLR | NA | NA | NA | 34.89% |
| First Bank Chicago | $2.23B | CBLR | NA | NA | NA | 9.09% |
| Think Mutual Bank | $2.23B | CBLR | NA | NA | NA | 16.25% |
| National Bank of Commerce | $2.23B | Risk-based | 11.10% | 11.10% | 12.03% | 9.33% |
| Texas Community Bank | $2.20B | Risk-based | 25.01% | 25.01% | 26.27% | 12.78% |
| Shinhan Bank America | $2.23B | Risk-based | 17.53% | 17.53% | 18.46% | 12.47% |
| Country Bank for Savings | $2.24B | CBLR | NA | NA | NA | 14.84% |
| MainStreet Bank | $2.24B | Risk-based | 14.14% | 14.14% | 15.14% | 12.78% |
| Regent Bank | $2.24B | Risk-based | 9.93% | 9.93% | 11.07% | 9.85% |
| Peer 25th percentile | 11.10% | 11.10% | 12.03% | 9.85% | ||
| Peer median | 14.14% | 14.14% | 15.14% | 12.78% | ||
| Peer 75th percentile | 17.53% | 17.53% | 18.46% | 14.84% | ||
| This bank's percentile | 40 | 40 | 40 | 11 |
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/785923/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.