Lee 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 9.63% +0.63 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 | $56.6M | 56,599 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $588.0M | 588,027 | RCOAA224 |
| Recomputed ratio | 9.63% | numerator / denominator | |
| Filed ratio | 9.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.63 pp | $3.7M | 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 | 11,160 | 11,160 | 11,160 | 11,160 | 11,160 | 11,160 | RCOAP742 |
| Retained earnings | 45,439 | 43,850 | 42,523 | 41,338 | 40,255 | 39,198 | RCOAKW00 |
| Accumulated other comprehensive income | (4,489) | (4,905) | (4,795) | (5,236) | (6,204) | (6,723) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,110 | 50,105 | 48,888 | 47,262 | 45,211 | 43,635 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,489 | 4,905 | 4,795 | 5,236 | 6,204 | 6,723 | P859 - P840 |
| Common equity Tier 1 capital | 56,599 | 55,010 | 53,683 | 52,498 | 51,415 | 50,358 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 56,599 | 55,010 | 53,683 | 52,498 | 51,415 | 50,358 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | 4,522 | 4,476 | 4,444 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | 4,522 | 4,476 | 4,444 | |
| Total capital | NA | NA | NA | 57,020 | 55,891 | 54,802 | |
| Total risk-weighted assets | NA | NA | NA | 381,061 | 371,145 | 366,435 | |
| Average total assets for the leverage ratio | 588,027 | 584,284 | 580,801 | 567,778 | 557,240 | 560,298 | 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 | 9.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.78% | 13.78% | 14.96% | 9.25% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.85% | 13.85% | 15.06% | 9.23% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.74% | 13.74% | 14.96% | 8.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.56% | 13.56% | 14.73% | 8.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.82% | 13.82% | 15.01% | 8.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.57% | 13.57% | 14.74% | 8.83% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.30% | 13.30% | 14.46% | 8.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.24% | 13.24% | 14.43% | 8.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.16% | 13.16% | 14.32% | 8.41% | 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 |
|---|---|---|---|---|---|---|
| Lee Bank (this bank) | CBLR | NA | NA | NA | 9.63% | |
| First United Bank and Trust Company, Inc. | $591.4M | Risk-based | 14.22% | 14.22% | 15.37% | 9.53% |
| Insouth Bank | $591.9M | Risk-based | 10.19% | 10.19% | 11.24% | 8.48% |
| Highpoint Community Bank | $592.4M | Risk-based | 14.68% | 14.68% | 15.93% | 8.45% |
| First National Bank of Eastern Arkansas | $589.5M | CBLR | NA | NA | NA | 10.95% |
| Riverstone Bank | $593.4M | CBLR | NA | NA | NA | 9.74% |
| Cross Bank | $593.5M | CBLR | NA | NA | NA | 10.45% |
| Pyramax Bank, F.S.B. | $588.7M | Risk-based | 14.91% | 14.91% | 16.09% | 11.22% |
| MNB Bank | $594.1M | CBLR | NA | NA | NA | 11.09% |
| Crest Savings Bank | $594.2M | Risk-based | 14.45% | 14.45% | 15.32% | 8.85% |
| Citizens State Bank | $594.4M | CBLR | NA | NA | NA | 11.48% |
| Peer 25th percentile | 14.22% | 14.22% | 15.32% | 9.02% | ||
| Peer median | 14.45% | 14.45% | 15.37% | 10.10% | ||
| Peer 75th percentile | 14.68% | 14.68% | 15.93% | 11.05% | ||
| This bank's percentile | NA | NA | NA | 40 |
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/790703/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.