Liberty Savings Bank, F.S.B.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.08% (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: 11.08% (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 17.83% +11.33 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 | $107.3M | 107,303 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $601.8M | 601,845 | RCOAA223 |
| Recomputed ratio | 17.83% | numerator / denominator | |
| Filed ratio | 17.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.33 pp | $68.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.83% +9.83 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 | $107.3M | 107,303 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $601.8M | 601,845 | RCOAA223 |
| Recomputed ratio | 17.83% | numerator / denominator | |
| Filed ratio | 17.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.83 pp | $59.2M | capital that could be lost first |
Total risk-based capital ratio 19.08% +9.08 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 | $114.8M | 114,830 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $601.8M | 601,845 | RCOAA223 |
| Recomputed ratio | 19.08% | numerator / denominator | |
| Filed ratio | 19.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.08 pp | $54.6M | capital that could be lost first |
Tier 1 leverage ratio 9.61% +4.61 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 | $107.3M | 107,303 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.12B | 1,116,128 | RCOAA224 |
| Recomputed ratio | 9.61% | numerator / denominator | |
| Filed ratio | 9.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.61 pp | $51.5M | 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 | 18,710 | 18,710 | 18,710 | 18,710 | 18,710 | 18,710 | RCOAP742 |
| Retained earnings | 88,593 | 86,257 | 86,571 | 86,756 | 86,522 | 85,758 | RCOAKW00 |
| Accumulated other comprehensive income | (22,210) | (22,167) | (22,261) | (23,907) | (27,451) | (29,639) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 85,093 | 82,800 | 83,020 | 81,559 | 77,781 | 74,829 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 22,210 | 22,167 | 22,261 | 23,907 | 27,451 | 29,639 | P859 - P840 |
| Common equity Tier 1 capital | 107,303 | 104,967 | 105,281 | 105,466 | 105,232 | 104,468 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 107,303 | 104,967 | 105,281 | 105,466 | 105,232 | 104,468 | RCOA8274 |
| Tier 2 capital | 7,527 | 7,552 | 7,453 | 7,712 | 7,469 | 7,765 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,527 | 7,552 | 7,453 | 7,712 | 7,469 | 7,765 | RCOA5310 |
| Total capital | 114,830 | 112,519 | 112,734 | 113,178 | 112,701 | 112,233 | RCOA3792 |
| Total risk-weighted assets | 601,845 | 603,708 | 595,810 | 616,644 | 597,170 | 621,141 | RCOAA223 |
| Average total assets for the leverage ratio | 1,116,128 | 1,112,662 | 1,117,801 | 1,141,588 | 1,176,683 | 1,238,685 | 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 | $43.3M | $5.8M | 13.50% | 0.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $242.3M | $86.3M | 35.61% | 14.32% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $699.7M | $398.4M | 56.94% | 66.15% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $282K | $423K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $80.4M | $80.4M | 100.00% | 13.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.0M | $20.5M | 76.04% | 3.41% | RC-R Part II, item 8 |
| Derivatives (over the counter and centrally cleared) | $441K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $10.4M | NA | 1.73% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $591.8M | ties to item 31 ($591.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $602.2M | RCONB704 |
| Less: excess allowance for credit losses | $387K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $601.8M | 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 | 17.83% | 17.83% | 19.08% | 9.61% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.39% | 17.39% | 18.64% | 9.43% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.67% | 17.67% | 18.92% | 9.42% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.10% | 17.10% | 18.35% | 9.24% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.62% | 17.62% | 18.87% | 8.94% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.82% | 16.82% | 18.07% | 8.43% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.72% | 16.72% | 17.96% | 8.35% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.28% | 16.28% | 17.46% | 8.32% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.91% | 16.91% | 18.10% | 8.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.76% | 16.76% | 17.90% | 8.36% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.21% | 16.21% | 17.29% | 8.03% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.78% | 15.78% | 16.82% | 7.96% | 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 |
|---|---|---|---|---|---|---|
| Liberty Savings Bank, F.S.B. (this bank) | Risk-based | 17.83% | 17.83% | 19.08% | 9.61% | |
| First Federal Bank | $1.11B | CBLR | NA | NA | NA | 10.48% |
| First National Bank Ames, Iowa | $1.11B | Risk-based | 14.97% | 14.97% | 16.21% | 9.86% |
| American Bank | $1.11B | Risk-based | 12.07% | 12.07% | 12.99% | 10.60% |
| Bank of Labor | $1.11B | Risk-based | 14.19% | 14.19% | 15.14% | 7.99% |
| Thread Bank | $1.11B | Risk-based | 23.36% | 23.36% | 24.49% | 9.75% |
| Jackson County Bank | $1.11B | Risk-based | 10.97% | 10.97% | 12.17% | 8.46% |
| The Evangeline Bank and Trust Company | $1.11B | CBLR | NA | NA | NA | 14.22% |
| Saint Louis Bank | $1.11B | Risk-based | 10.02% | 10.02% | 11.25% | 8.81% |
| Trailwest Bank | $1.11B | Risk-based | 10.89% | 10.89% | 12.15% | 8.62% |
| Triad Bank | $1.11B | Risk-based | 13.09% | 13.09% | 14.34% | 10.74% |
| Peer 25th percentile | 10.95% | 10.95% | 12.16% | 8.67% | ||
| Peer median | 12.58% | 12.58% | 13.67% | 9.81% | ||
| Peer 75th percentile | 14.39% | 14.39% | 15.41% | 10.57% | ||
| This bank's percentile | 88 | 88 | 88 | 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/839572/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.