Legends Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.10% (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: 5.10% (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 12.09% +5.59 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 | $93.9M | 93,916 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $777.0M | 777,003 | RCOAA223 |
| Recomputed ratio | 12.09% | numerator / denominator | |
| Filed ratio | 12.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.59 pp | $43.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.09% +4.09 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 | $93.9M | 93,916 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $777.0M | 777,003 | RCOAA223 |
| Recomputed ratio | 12.09% | numerator / denominator | |
| Filed ratio | 12.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.09 pp | $31.8M | capital that could be lost first |
Total risk-based capital ratio 13.10% +3.10 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 | $101.8M | 101,819 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $777.0M | 777,003 | RCOAA223 |
| Recomputed ratio | 13.10% | numerator / denominator | |
| Filed ratio | 13.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.10 pp | $24.1M | capital that could be lost first |
Tier 1 leverage ratio 9.98% +4.98 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 | $93.9M | 93,916 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $940.9M | 940,867 | RCOAA224 |
| Recomputed ratio | 9.98% | numerator / denominator | |
| Filed ratio | 9.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.98 pp | $46.9M | 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 | 21,226 | 21,226 | 21,226 | 21,226 | 21,226 | 21,226 | RCOAP742 |
| Retained earnings | 72,690 | 74,312 | 71,874 | 69,785 | 67,480 | 68,194 | RCOAKW00 |
| Accumulated other comprehensive income | (5,260) | (5,804) | (5,026) | (5,584) | (7,762) | (6,920) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 88,656 | 89,734 | 88,074 | 85,427 | 80,944 | 82,500 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,260 | 5,804 | 5,026 | 5,584 | 7,762 | 6,920 | P859 - P840 |
| Common equity Tier 1 capital | 93,916 | 95,538 | 93,100 | 91,011 | 88,706 | 89,420 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 93,916 | 95,538 | 93,100 | 91,011 | 88,706 | 89,420 | RCOA8274 |
| Tier 2 capital | 7,903 | 7,600 | 7,331 | 6,704 | 6,282 | 6,168 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,903 | 7,600 | 7,331 | 6,704 | 6,282 | 6,168 | RCOA5310 |
| Total capital | 101,819 | 103,138 | 100,431 | 97,715 | 94,988 | 95,588 | RCOA3792 |
| Total risk-weighted assets | 777,003 | 776,417 | 761,380 | 749,909 | 736,882 | 707,491 | RCOAA223 |
| Average total assets for the leverage ratio | 940,867 | 923,267 | 926,624 | 902,271 | 882,245 | 866,418 | 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 | $24.3M | $2.3M | 9.65% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $193.4M | $48.4M | 25.00% | 6.22% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.1M | $1.0M | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $97.6M | $48.8M | 50.00% | 6.28% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $15.0M | $22.5M | 150.00% | 2.89% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $557.1M | $555.2M | 99.66% | 71.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $49.7M | $48.8M | 98.14% | 6.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $49.8M | $49.8M | 100.00% | 6.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $322K | $226K | 70.34% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $300 | 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 | $777.0M | ties to item 31 ($777.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $777.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $777.0M | 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 | 12.09% | 12.09% | 13.10% | 9.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.30% | 12.30% | 13.28% | 10.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.23% | 12.23% | 13.19% | 10.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.14% | 12.14% | 13.03% | 10.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.04% | 12.04% | 12.89% | 10.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.64% | 12.64% | 13.51% | 10.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.63% | 12.63% | 13.52% | 10.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.61% | 12.61% | 13.43% | 10.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.55% | 12.55% | 13.39% | 9.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.33% | 12.33% | 13.16% | 9.62% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.12% | 12.12% | 12.96% | 9.38% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.85% | 11.85% | 12.66% | 9.12% | 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 |
|---|---|---|---|---|---|---|
| Legends Bank (this bank) | Risk-based | 12.09% | 12.09% | 13.10% | 9.98% | |
| West Alabama Bank & Trust | $929.0M | CBLR | NA | NA | NA | 12.22% |
| First National Bank of Waterloo | $929.3M | Risk-based | 12.88% | 12.88% | 14.13% | 9.21% |
| Greenfield Banking Company | $930.5M | CBLR | NA | NA | NA | 13.92% |
| Oxford Bank | $930.5M | Risk-based | 13.19% | 13.19% | 14.39% | 11.93% |
| American Bank & Trust Company Inc. | $924.4M | Risk-based | 11.44% | 11.44% | 12.39% | 9.88% |
| Vermillion State Bank | $931.4M | CBLR | NA | NA | NA | 13.40% |
| Franklin Savings Bank | $931.4M | CBLR | NA | NA | NA | 9.75% |
| Valliance Bank | $923.3M | CBLR | NA | NA | NA | 9.31% |
| Bank of Eastern Oregon | $933.6M | CBLR | NA | NA | NA | 11.59% |
| First Northern Bank and Trust Company | $921.5M | CBLR | NA | NA | NA | 15.29% |
| Peer 25th percentile | 12.16% | 12.16% | 13.26% | 9.79% | ||
| Peer median | 12.88% | 12.88% | 14.13% | 11.76% | ||
| Peer 75th percentile | 13.03% | 13.03% | 14.26% | 13.11% | ||
| This bank's percentile | 33 | 33 | 33 | 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/2745426/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.