LSB Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.99% (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: 27.99% (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 34.73% +28.23 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 | $62.2M | 62,153 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.9M | 178,936 | RCOAA223 |
| Recomputed ratio | 34.73% | numerator / denominator | |
| Filed ratio | 34.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +28.23 pp | $50.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.73% +26.73 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 | $62.2M | 62,153 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.9M | 178,936 | RCOAA223 |
| Recomputed ratio | 34.73% | numerator / denominator | |
| Filed ratio | 34.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.73 pp | $47.8M | capital that could be lost first |
Total risk-based capital ratio 35.99% +25.99 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 | $64.4M | 64,395 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $178.9M | 178,936 | RCOAA223 |
| Recomputed ratio | 35.99% | numerator / denominator | |
| Filed ratio | 35.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.99 pp | $46.5M | capital that could be lost first |
Tier 1 leverage ratio 14.97% +9.97 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 | $62.2M | 62,153 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $415.3M | 415,291 | RCOAA224 |
| Recomputed ratio | 14.97% | numerator / denominator | |
| Filed ratio | 14.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.97 pp | $41.4M | 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 | 600 | 600 | 600 | 600 | 600 | 600 | RCOAP742 |
| Retained earnings | 61,553 | 61,059 | 60,573 | 60,345 | 59,810 | 59,438 | RCOAKW00 |
| Accumulated other comprehensive income | (2,115) | (2,033) | (1,970) | (2,062) | (2,435) | (2,599) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,038 | 59,626 | 59,203 | 58,883 | 57,975 | 57,439 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,115 | 2,033 | 1,970 | 2,062 | 2,435 | 2,599 | P859 - P840 |
| Common equity Tier 1 capital | 62,153 | 61,659 | 61,173 | 60,945 | 60,410 | 60,038 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,153 | 61,659 | 61,173 | 60,945 | 60,410 | 60,038 | RCOA8274 |
| Tier 2 capital | 2,242 | 2,199 | 2,182 | 2,253 | 2,315 | 2,302 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,242 | 2,199 | 2,182 | 2,253 | 2,315 | 2,302 | RCOA5310 |
| Total capital | 64,395 | 63,858 | 63,355 | 63,198 | 62,725 | 62,340 | RCOA3792 |
| Total risk-weighted assets | 178,936 | 175,472 | 174,120 | 179,931 | 184,956 | 183,888 | RCOAA223 |
| Average total assets for the leverage ratio | 415,291 | 409,671 | 401,922 | 396,033 | 394,755 | 387,303 | 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 | $39.5M | $2.6M | 6.59% | 1.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $132.7M | $29.4M | 22.14% | 16.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $215.0M | $109.0M | 50.71% | 60.76% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $13.8M | $13.8M | 100.00% | 7.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.3M | $20.2M | 95.25% | 11.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.9M | $2.9M | 100.00% | 1.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.5M | NA | 0.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $177.9M | ties to item 31 ($177.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $179.4M | RCONB704 |
| Less: excess allowance for credit losses | $471K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $178.9M | 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 | 34.73% | 34.73% | 35.99% | 14.97% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 35.14% | 35.14% | 36.39% | 15.05% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 35.13% | 35.13% | 36.39% | 15.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 33.87% | 33.87% | 35.12% | 15.39% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.66% | 32.66% | 33.91% | 15.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.65% | 32.65% | 33.90% | 15.50% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 32.81% | 32.81% | 34.06% | 15.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 32.54% | 32.54% | 33.79% | 15.35% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 31.96% | 31.96% | 33.22% | 15.41% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 33.50% | 33.50% | 34.75% | 15.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 34.82% | 34.82% | 36.07% | 15.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 36.70% | 36.70% | 37.95% | 15.38% | 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 |
|---|---|---|---|---|---|---|
| LSB Community Bank (this bank) | Risk-based | 34.73% | 34.73% | 35.99% | 14.97% | |
| Heritage Bank & Trust | $417.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.48% |
| First National Bank | $418.5M | Risk-based | 16.70% | 16.70% | 17.96% | 9.50% |
| Devon Bank | $418.6M | Risk-based | 9.96% | 9.96% | 10.65% | 6.27% |
| Ma Bank | $417.3M | CBLR | NA | NA | NA | 9.54% |
| First National Bank in Deridder | $419.0M | Risk-based | 17.24% | 17.24% | 18.36% | 9.84% |
| The Bank of Landisburg | $417.1M | CBLR | NA | NA | NA | 16.97% |
| Partners Bank | $417.1M | Risk-based | 15.70% | 15.70% | 16.96% | 13.73% |
| Central State Bank | $419.3M | Risk-based | 14.42% | 14.42% | 15.68% | 10.27% |
| Touchmark National Bank | $416.9M | Risk-based | 44.24% | 44.24% | 45.50% | 13.11% |
| Kentland Bank | $419.4M | CBLR | NA | NA | NA | 12.54% |
| Peer 25th percentile | 12.33% | 12.33% | 13.59% | 9.51% | ||
| Peer median | 15.70% | 15.70% | 16.96% | 10.05% | ||
| Peer 75th percentile | 16.97% | 16.97% | 18.16% | 12.97% | ||
| This bank's percentile | 86 | 86 | 86 | 90 |
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/385686/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.