Lee Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 19.44% (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: 19.44% (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 26.17% +19.67 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 | $36.9M | 36,865 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $140.8M | 140,841 | RCOAA223 |
| Recomputed ratio | 26.17% | numerator / denominator | |
| Filed ratio | 26.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.67 pp | $27.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.17% +18.17 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 | $36.9M | 36,865 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $140.8M | 140,841 | RCOAA223 |
| Recomputed ratio | 26.17% | numerator / denominator | |
| Filed ratio | 26.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.17 pp | $25.6M | capital that could be lost first |
Total risk-based capital ratio 27.44% +17.44 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 | $38.6M | 38,640 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $140.8M | 140,841 | RCOAA223 |
| Recomputed ratio | 27.44% | numerator / denominator | |
| Filed ratio | 27.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +17.44 pp | $24.6M | capital that could be lost first |
Tier 1 leverage ratio 14.11% +9.11 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 | $36.9M | 36,865 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $261.3M | 261,261 | RCOAA224 |
| Recomputed ratio | 14.11% | numerator / denominator | |
| Filed ratio | 14.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.11 pp | $23.8M | 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 | (1,015) | (928) | (928) | (928) | (928) | (928) | RCOAP742 |
| Retained earnings | 37,880 | 34,170 | 33,461 | 33,333 | 32,616 | 32,284 | RCOAKW00 |
| Accumulated other comprehensive income | (1,174) | (565) | (398) | (435) | (1,473) | (813) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,691 | 32,677 | 32,135 | 31,970 | 30,215 | 30,543 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,174 | 565 | 398 | 435 | 1,473 | 813 | P859 - P840 |
| Common equity Tier 1 capital | 36,865 | 33,242 | 32,533 | 32,405 | 31,688 | 31,356 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 36,865 | 33,242 | 32,533 | 32,405 | 31,688 | 31,356 | RCOA8274 |
| Tier 2 capital | 1,775 | 1,897 | 1,931 | 1,920 | 1,794 | 1,769 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,775 | 1,897 | 1,931 | 1,920 | 1,794 | 1,769 | RCOA5310 |
| Total capital | 38,640 | 35,139 | 34,464 | 34,325 | 33,482 | 33,125 | RCOA3792 |
| Total risk-weighted assets | 140,841 | 150,791 | 153,615 | 152,728 | 142,566 | 140,446 | RCOAA223 |
| Average total assets for the leverage ratio | 261,261 | 258,729 | 261,737 | 264,911 | 262,038 | 258,394 | 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 | $15.6M | $1.0M | 6.45% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $111.6M | $22.7M | 20.34% | 15.98% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $435K | $87K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $39.4M | $20.5M | 51.99% | 14.42% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $1.9M | 150.00% | 1.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $89.4M | $89.4M | 100.00% | 62.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.9M | $3.6M | 93.20% | 2.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 1.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.0M | NA | 0.71% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $141.0M | does not tie to item 31 ($142.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $142.0M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $140.8M | 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 | 26.17% | 26.17% | 27.44% | 14.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.05% | 22.05% | 23.30% | 12.85% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.18% | 21.18% | 22.44% | 12.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.22% | 21.22% | 22.47% | 12.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.23% | 22.23% | 23.49% | 12.09% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.33% | 22.33% | 23.59% | 12.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.07% | 17.07% | 18.32% | 12.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.79% | 16.79% | 18.05% | 12.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.45% | 16.45% | 17.70% | 12.27% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.53% | 16.53% | 17.78% | 11.98% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.75% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.09% | 17.09% | 18.34% | 11.89% | 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 & Trust Company (this bank) | Risk-based | 26.17% | 26.17% | 27.44% | 14.11% | |
| Western National Bank | $257.4M | CBLR | NA | NA | NA | 9.15% |
| Union State Bank of Hazen | $257.4M | CBLR | NA | NA | NA | 8.96% |
| Cendera Bank | $257.6M | CBLR | NA | NA | NA | 11.25% |
| The Farmers State Bank | $257.7M | CBLR | NA | NA | NA | 13.88% |
| Cypress Bank & Trust | $256.8M | CBLR | NA | NA | NA | 11.76% |
| First National Bank of Kentucky | $258.0M | CBLR | NA | NA | NA | 9.16% |
| Hibernia Bank | $256.6M | CBLR | NA | NA | NA | 11.54% |
| Citizens First National Bank | $256.5M | Risk-based | 27.33% | 27.33% | 28.58% | 15.87% |
| Alliant Bank | $256.4M | Risk-based | 12.40% | 12.40% | 13.65% | 9.03% |
| Peer 25th percentile | 16.13% | 16.13% | 17.38% | 9.15% | ||
| Peer median | 19.86% | 19.86% | 21.12% | 11.25% | ||
| Peer 75th percentile | 23.59% | 23.59% | 24.85% | 11.76% | ||
| This bank's percentile | 50 | 50 | 50 | 89 |
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/661223/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.