Legence Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.73% (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: 7.73% (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 14.61% +8.11 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 | $61.6M | 61,622 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $421.8M | 421,793 | RCOAA223 |
| Recomputed ratio | 14.61% | numerator / denominator | |
| Filed ratio | 14.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.11 pp | $34.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.61% +6.61 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 | $61.6M | 61,622 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $421.8M | 421,793 | RCOAA223 |
| Recomputed ratio | 14.61% | numerator / denominator | |
| Filed ratio | 14.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.61 pp | $27.9M | capital that could be lost first |
Total risk-based capital ratio 15.73% +5.73 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 | $66.3M | 66,346 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $421.8M | 421,793 | RCOAA223 |
| Recomputed ratio | 15.73% | numerator / denominator | |
| Filed ratio | 15.73% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.73 pp | $24.2M | capital that could be lost first |
Tier 1 leverage ratio 9.55% +4.55 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 | $61.6M | 61,622 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $645.3M | 645,291 | RCOAA224 |
| Recomputed ratio | 9.55% | numerator / denominator | |
| Filed ratio | 9.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.55 pp | $29.4M | 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 | 30,123 | 30,123 | 30,123 | 30,123 | 30,123 | 30,123 | RCOAP742 |
| Retained earnings | 37,026 | 37,434 | 36,190 | 36,788 | 36,440 | 35,166 | RCOAKW00 |
| Accumulated other comprehensive income | (2,264) | (4,592) | (3,062) | (5,406) | (7,807) | (8,461) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 64,885 | 62,965 | 63,251 | 61,505 | 58,756 | 56,828 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,263) | (935) | (2,465) | (121) | 2,280 | 2,934 | P859 - P840 |
| Common equity Tier 1 capital | 61,622 | 62,030 | 60,786 | 61,384 | 61,036 | 59,762 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 61,622 | 62,030 | 60,786 | 61,384 | 61,036 | 59,762 | RCOA8274 |
| Tier 2 capital | 4,724 | 5,059 | 5,319 | 4,420 | 4,215 | 4,675 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,724 | 5,059 | 5,319 | 4,420 | 4,215 | 4,675 | RCOA5310 |
| Total capital | 66,346 | 67,089 | 66,105 | 65,804 | 65,251 | 64,437 | RCOA3792 |
| Total risk-weighted assets | 421,793 | 433,665 | 442,929 | 433,734 | 443,353 | 446,798 | RCOAA223 |
| Average total assets for the leverage ratio | 645,291 | 645,325 | 646,606 | 649,471 | 655,141 | 655,975 | 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 | $20.3M | $2.6M | 12.86% | 0.62% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $94.4M | $33.6M | 35.61% | 7.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $36.2M | $19.7M | 54.55% | 4.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.5M | $6.8M | 150.00% | 1.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $359.5M | $296.5M | 82.49% | 70.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.6M | $22.6M | 61.68% | 5.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.8M | $20.8M | 100.00% | 4.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.3M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $19.2M | NA | 4.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $402.6M | ties to item 31 ($402.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $421.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $421.8M | 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 | 14.61% | 14.61% | 15.73% | 9.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.30% | 14.30% | 15.47% | 9.61% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.72% | 13.72% | 14.92% | 9.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.15% | 14.15% | 15.17% | 9.45% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.77% | 13.77% | 14.72% | 9.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.38% | 13.38% | 14.42% | 9.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.18% | 13.18% | 14.14% | 9.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.27% | 13.27% | 14.35% | 9.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.00% | 13.00% | 14.18% | 9.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.93% | 12.93% | 14.09% | 9.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.61% | 12.61% | 13.70% | 9.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.19% | 12.19% | 13.24% | 9.05% | 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 |
|---|---|---|---|---|---|---|
| Legence Bank (this bank) | Risk-based | 14.61% | 14.61% | 15.73% | 9.55% | |
| Mauch Chunk Trust Company | $642.8M | Risk-based | 15.14% | 15.14% | 16.40% | 7.94% |
| High Plains Bank | $643.1M | CBLR | NA | NA | NA | 9.60% |
| American State Bank & Trust Company of Williston | $643.5M | Risk-based | 19.81% | 19.81% | 21.06% | 12.06% |
| Home Federal Bank | $644.0M | Risk-based | 13.11% | 13.11% | 14.20% | 9.29% |
| Greenville National Bank | $641.5M | CBLR | NA | NA | NA | 13.02% |
| Bank & Trust Company | $641.3M | Risk-based | 16.19% | 16.19% | 17.44% | 11.27% |
| Spring Bank | $641.0M | CBLR | NA | NA | NA | 14.59% |
| Woodlands Bank | $640.3M | Risk-based | 11.73% | 11.73% | 12.83% | 8.86% |
| Peer 25th percentile | 13.11% | 13.11% | 14.20% | 9.18% | ||
| Peer median | 15.14% | 15.14% | 16.40% | 10.43% | ||
| Peer 75th percentile | 16.19% | 16.19% | 17.44% | 12.30% | ||
| This bank's percentile | 40 | 40 | 40 | 38 |
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/635840/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.