The Lyon County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.31% (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: 12.31% (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 19.05% +12.55 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 | $20.6M | 20,634 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $108.3M | 108,300 | RCOAA223 |
| Recomputed ratio | 19.05% | numerator / denominator | |
| Filed ratio | 19.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.55 pp | $13.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.05% +11.05 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 | $20.6M | 20,634 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $108.3M | 108,300 | RCOAA223 |
| Recomputed ratio | 19.05% | numerator / denominator | |
| Filed ratio | 19.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.05 pp | $12.0M | capital that could be lost first |
Total risk-based capital ratio 20.31% +10.31 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 | $22.0M | 21,996 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $108.3M | 108,300 | RCOAA223 |
| Recomputed ratio | 20.31% | numerator / denominator | |
| Filed ratio | 20.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.31 pp | $11.2M | 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 | $20.6M | 20,634 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $214.8M | 214,812 | 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 | $9.9M | 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 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | RCOAP742 |
| Retained earnings | 15,434 | 14,516 | 14,826 | 13,750 | 13,008 | 12,289 | RCOAKW00 |
| Accumulated other comprehensive income | (2,196) | (2,601) | (2,229) | (2,678) | (3,530) | (3,987) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,438 | 17,115 | 17,797 | 16,272 | 14,678 | 13,502 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,196 | 2,601 | 2,229 | 2,678 | 3,530 | 3,987 | P859 - P840 |
| Common equity Tier 1 capital | 20,634 | 19,716 | 20,026 | 18,950 | 18,208 | 17,489 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,634 | 19,716 | 20,026 | 18,950 | 18,208 | 17,489 | RCOA8274 |
| Tier 2 capital | 1,362 | 1,336 | 1,347 | 1,326 | 1,328 | 1,309 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,362 | 1,336 | 1,347 | 1,326 | 1,328 | 1,309 | RCOA5310 |
| Total capital | 21,996 | 21,052 | 21,373 | 20,276 | 19,536 | 18,798 | RCOA3792 |
| Total risk-weighted assets | 108,300 | 106,214 | 107,127 | 105,474 | 105,709 | 104,175 | RCOAA223 |
| Average total assets for the leverage ratio | 214,812 | 211,972 | 214,433 | 208,713 | 212,422 | 205,530 | 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 | $3.4M | $168K | 4.93% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.2M | $10.0M | 20.35% | 9.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $13.5M | $2.7M | 20.00% | 2.47% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $109.2M | $55.6M | 50.91% | 51.02% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $18K | $27K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $37.6M | $33.6M | 89.48% | 30.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.9M | $3.0M | 76.37% | 2.72% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.9M | $3.9M | 99.98% | 3.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $109.0M | ties to item 31 ($109.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $109.0M | RCONB704 |
| Less: excess allowance for credit losses | $665K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $108.3M | 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 | 19.05% | 19.05% | 20.31% | 9.61% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.56% | 18.56% | 19.82% | 9.30% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.69% | 18.69% | 19.95% | 9.34% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.97% | 17.97% | 19.22% | 9.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.22% | 17.22% | 18.48% | 8.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.79% | 16.79% | 18.04% | 8.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.98% | 16.98% | 18.23% | 8.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.00% | 17.00% | 18.25% | 8.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.65% | 17.65% | 18.91% | 8.53% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.94% | 16.94% | 18.20% | 8.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.34% | 16.34% | 17.60% | 7.84% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.55% | 17.55% | 18.81% | 8.36% | 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 Lyon County State Bank (this bank) | Risk-based | 19.05% | 19.05% | 20.31% | 9.61% | |
| Exchange Bank and Trust Company | $212.5M | CBLR | NA | NA | NA | 11.42% |
| Union State Bank | $212.5M | Risk-based | 13.61% | 13.61% | 14.29% | 9.61% |
| First State Bank of Odem | $212.6M | CBLR | NA | NA | NA | 14.39% |
| The Perryton National Bank | $212.7M | CBLR | NA | NA | NA | 16.40% |
| Farmers Savings Bank & Trust | $212.7M | Risk-based | 18.51% | 18.51% | 19.09% | 10.25% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| The Community Bank | $211.8M | CBLR | NA | NA | NA | 10.55% |
| Producers Bank & Trust | $213.2M | CBLR | NA | NA | NA | 22.09% |
| Calhoun County Bank, Inc. | $211.7M | CBLR | NA | NA | NA | 10.48% |
| Peer 25th percentile | 14.84% | 14.84% | 15.49% | 10.31% | ||
| Peer median | 16.06% | 16.06% | 16.69% | 10.99% | ||
| Peer 75th percentile | 17.28% | 17.28% | 17.89% | 13.80% | ||
| This bank's percentile | 100 | 100 | 100 | 0 |
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/796657/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.