The Lyndon State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.37% (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: 5.37% (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 12.44% +5.94 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 | $10.8M | 10,823 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.0M | 87,033 | RCOAA223 |
| Recomputed ratio | 12.44% | numerator / denominator | |
| Filed ratio | 12.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.94 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.44% +4.44 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 | $10.8M | 10,823 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.0M | 87,033 | RCOAA223 |
| Recomputed ratio | 12.44% | numerator / denominator | |
| Filed ratio | 12.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.44 pp | $3.9M | capital that could be lost first |
Total risk-based capital ratio 13.37% +3.37 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 | $11.6M | 11,632 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.0M | 87,033 | RCOAA223 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.37 pp | $2.9M | capital that could be lost first |
Tier 1 leverage ratio 9.51% +4.51 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 | $10.8M | 10,823 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $113.8M | 113,818 | RCOAA224 |
| Recomputed ratio | 9.51% | numerator / denominator | |
| Filed ratio | 9.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.51 pp | $5.1M | 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 | 2,229 | 2,229 | 2,229 | 2,229 | 2,229 | 2,229 | RCOAP742 |
| Retained earnings | 9,083 | 8,873 | 8,514 | 8,265 | 8,087 | 7,978 | RCOAKW00 |
| Accumulated other comprehensive income | (1,005) | (1,039) | (1,027) | (1,097) | (1,258) | (1,336) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,307 | 10,063 | 9,716 | 9,397 | 9,058 | 8,871 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 516 | 550 | 511 | 580 | 739 | 816 | P859 - P840 |
| Common equity Tier 1 capital | 10,823 | 10,613 | 10,227 | 9,977 | 9,797 | 9,687 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,823 | 10,613 | 10,227 | 9,977 | 9,797 | 9,687 | RCOA8274 |
| Tier 2 capital | 809 | 803 | 812 | 806 | 806 | 806 | RCOA5311 |
| Allowance includable in Tier 2 capital | 809 | 803 | 812 | 806 | 806 | 806 | RCOA5310 |
| Total capital | 11,632 | 11,416 | 11,039 | 10,783 | 10,603 | 10,493 | RCOA3792 |
| Total risk-weighted assets | 87,033 | 83,531 | 78,447 | 76,369 | 77,829 | 75,485 | RCOAA223 |
| Average total assets for the leverage ratio | 113,818 | 107,141 | 104,428 | 104,259 | 103,156 | 102,808 | 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 | $1.3M | $109K | 8.37% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.7M | $1.4M | 14.10% | 1.58% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $471K | 20.00% | 0.54% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $42.4M | $21.5M | 50.70% | 24.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17K | $26K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $55.5M | $55.3M | 99.63% | 63.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.3M | $5.3M | 100.00% | 6.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.8M | NA | 2.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $85.2M | ties to item 31 ($85.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $87.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $87.0M | 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 | 12.44% | 12.44% | 13.37% | 9.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.71% | 12.71% | 13.67% | 9.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.04% | 13.04% | 14.07% | 9.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.06% | 13.06% | 14.12% | 9.57% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.59% | 12.59% | 13.62% | 9.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.83% | 12.83% | 13.90% | 9.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.66% | 12.66% | 13.74% | 9.62% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.91% | 12.91% | 14.02% | 9.42% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.48% | 12.48% | 13.57% | 9.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.72% | 12.72% | 13.83% | 9.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.28% | 13.28% | 14.43% | 9.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.34% | 13.34% | 14.52% | 9.57% | 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 |
|---|---|---|---|---|---|---|
| The Lyndon State Bank (this bank) | Risk-based | 12.44% | 12.44% | 13.37% | 9.51% | |
| The Commercial Bank of Ozark | $115.2M | Risk-based | 18.33% | 18.33% | 19.28% | 9.09% |
| Home Savings Bank | $115.1M | Risk-based | 29.28% | 29.28% | 30.54% | 16.73% |
| State Bank | $115.4M | CBLR | NA | NA | NA | 9.54% |
| The Baldwin State Bank | $115.5M | CBLR | NA | NA | NA | 10.14% |
| Peoples Bank of Greensboro | $115.5M | Risk-based | 17.19% | 17.19% | 18.20% | 8.91% |
| Rushford State Bank (Incorporated) | $114.7M | Risk-based | 13.33% | 13.33% | 14.19% | 6.77% |
| The National Bank of Adams County of West Union | $114.7M | CBLR | NA | NA | NA | 10.82% |
| Neighbors Bank | $115.6M | CBLR | NA | NA | NA | 11.06% |
| The Commercial Bank | $114.6M | CBLR | NA | NA | NA | 9.95% |
| The Lytle State Bank of Lytle, Texas | $114.6M | CBLR | NA | NA | NA | 14.59% |
| Peer 25th percentile | 16.23% | 16.23% | 17.19% | 9.20% | ||
| Peer median | 17.76% | 17.76% | 18.74% | 10.04% | ||
| Peer 75th percentile | 21.07% | 21.07% | 22.09% | 11.00% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/136655/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.