The Lowell Five Cent Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.07% (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: 10.07% (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 16.81% +10.31 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 | $241.5M | 241,549 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.44B | 1,436,581 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.31 pp | $148.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.81% +8.81 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 | $241.5M | 241,549 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.44B | 1,436,581 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.81 pp | $126.6M | capital that could be lost first |
Total risk-based capital ratio 18.07% +8.07 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 | $259.5M | 259,537 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.44B | 1,436,581 | RCOAA223 |
| Recomputed ratio | 18.07% | numerator / denominator | |
| Filed ratio | 18.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.07 pp | $115.9M | capital that could be lost first |
Tier 1 leverage ratio 12.68% +7.68 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 | $241.5M | 241,549 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.90B | 1,904,485 | RCOAA224 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.68 pp | $146.3M | 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 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 241,548 | 237,508 | 234,378 | 227,491 | 225,191 | 221,122 | RCOAKW00 |
| Accumulated other comprehensive income | (6,997) | (6,711) | (6,233) | (9,373) | (10,475) | (11,672) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 234,552 | 230,798 | 228,146 | 218,119 | 214,717 | 209,451 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,997 | 6,711 | 6,233 | 9,373 | 10,475 | 11,672 | P859 - P840 |
| Common equity Tier 1 capital | 241,549 | 237,509 | 234,379 | 227,492 | 225,192 | 221,123 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 241,549 | 237,509 | 234,379 | 227,492 | 225,192 | 221,123 | RCOA8274 |
| Tier 2 capital | 17,988 | 18,232 | 16,933 | 16,214 | 16,694 | 16,423 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,988 | 18,232 | 16,933 | 16,214 | 16,694 | 16,423 | RCOA5310 |
| Total capital | 259,537 | 255,741 | 251,312 | 243,706 | 241,886 | 237,546 | RCOA3792 |
| Total risk-weighted assets | 1,436,581 | 1,458,201 | 1,415,100 | 1,381,992 | 1,364,540 | 1,349,823 | RCOAA223 |
| Average total assets for the leverage ratio | 1,904,485 | 1,839,155 | 1,800,297 | 1,757,246 | 1,758,513 | 1,700,753 | 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 | $118.2M | $177K | 0.15% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $218.8M | $34.2M | 15.65% | 2.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6K | $1K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $561.3M | $281.4M | 50.14% | 19.56% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $14.2M | $21.3M | 150.00% | 1.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $900.5M | $898.9M | 99.82% | 62.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $110.8M | $109.0M | 98.33% | 7.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $90.0M | $90.0M | 100.00% | 6.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.2M | NA | 0.29% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.43B | ties to item 31 ($1.43B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.44B | RCONB704 |
| Less: excess allowance for credit losses | $2.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.44B | 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 | 16.81% | 16.81% | 18.07% | 12.68% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.29% | 16.29% | 17.54% | 12.91% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.56% | 16.56% | 17.76% | 13.02% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.46% | 16.46% | 17.63% | 12.95% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.50% | 16.50% | 17.73% | 12.81% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.38% | 16.38% | 17.60% | 13.00% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.39% | 16.39% | 17.59% | 12.97% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.54% | 16.54% | 17.74% | 12.90% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.78% | 16.78% | 17.98% | 12.69% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.47% | 16.47% | 17.64% | 12.70% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.38% | 16.38% | 17.54% | 12.65% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.27% | 16.27% | 17.40% | 12.62% | 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 |
|---|---|---|---|---|---|---|
| The Lowell Five Cent Savings Bank (this bank) | Risk-based | 16.81% | 16.81% | 18.07% | 12.68% | |
| Bank of Bird-In-Hand | $1.91B | Risk-based | 10.76% | 10.76% | 11.39% | 9.82% |
| Blue Foundry Bank | $1.89B | Risk-based | 18.94% | 18.94% | 19.93% | 14.64% |
| BTC Bank | $1.91B | CBLR | NA | NA | NA | 9.35% |
| The Citizens National Bank of Meridian | $1.89B | Risk-based | 13.60% | 13.60% | 14.63% | 11.28% |
| BANK7 | $1.91B | Risk-based | 15.18% | 15.18% | 16.36% | 13.88% |
| First American Bank | $1.91B | Risk-based | 17.94% | 17.94% | 19.19% | 11.79% |
| Fairfield County Bank | $1.92B | CBLR | NA | NA | NA | 14.32% |
| FirstBank Southwest | $1.88B | Risk-based | 14.03% | 14.03% | 15.13% | 11.16% |
| First Northern Bank of Dixon | $1.93B | Risk-based | 17.75% | 17.75% | 18.97% | 11.95% |
| Peer 25th percentile | 13.81% | 13.81% | 14.88% | 11.16% | ||
| Peer median | 15.18% | 15.18% | 16.36% | 11.79% | ||
| Peer 75th percentile | 17.84% | 17.84% | 19.08% | 13.88% | ||
| This bank's percentile | 57 | 57 | 57 | 67 |
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/923707/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.