The Lyons National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.85% (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: 5.85% (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 12.59% +6.09 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 | $190.4M | 190,365 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.51B | 1,511,538 | RCOAA223 |
| Recomputed ratio | 12.59% | numerator / denominator | |
| Filed ratio | 12.59% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.09 pp | $92.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.59% +4.59 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 | $190.4M | 190,365 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.51B | 1,511,538 | RCOAA223 |
| Recomputed ratio | 12.59% | numerator / denominator | |
| Filed ratio | 12.59% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.59 pp | $69.4M | capital that could be lost first |
Total risk-based capital ratio 13.85% +3.85 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 | $209.4M | 209,375 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.51B | 1,511,538 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.85 pp | $58.2M | capital that could be lost first |
Tier 1 leverage ratio 9.02% +4.02 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 | $190.4M | 190,365 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.11B | 2,111,465 | RCOAA224 |
| Recomputed ratio | 9.02% | numerator / denominator | |
| Filed ratio | 9.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.02 pp | $84.8M | 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 | 45,283 | 45,284 | 45,283 | 45,283 | 45,283 | 45,283 | RCOAP742 |
| Retained earnings | 145,083 | 140,886 | 137,896 | 132,785 | 129,298 | 125,717 | RCOAKW00 |
| Accumulated other comprehensive income | (25,796) | (26,163) | (25,338) | (26,589) | (30,828) | (33,263) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 164,570 | 160,007 | 157,841 | 151,479 | 143,753 | 137,737 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 25,795 | 26,162 | 25,338 | 26,589 | 30,829 | 33,264 | P859 - P840 |
| Common equity Tier 1 capital | 190,365 | 186,169 | 183,179 | 178,068 | 174,582 | 171,001 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 190,365 | 186,169 | 183,179 | 178,068 | 174,582 | 171,001 | RCOA8274 |
| Tier 2 capital | 19,010 | 18,984 | 18,746 | 18,682 | 18,270 | 18,072 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,954 | 18,928 | 18,690 | 18,626 | 18,214 | 18,016 | RCOA5310 |
| Total capital | 209,375 | 205,153 | 201,925 | 196,750 | 192,852 | 189,073 | RCOA3792 |
| Total risk-weighted assets | 1,511,538 | 1,509,837 | 1,490,873 | 1,486,308 | 1,453,188 | 1,437,654 | RCOAA223 |
| Average total assets for the leverage ratio | 2,111,465 | 2,129,131 | 2,081,014 | 2,063,368 | 2,022,856 | 1,983,108 | 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 | $183.7M | $3.9M | 2.11% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $337.2M | $69.5M | 20.62% | 4.58% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $778.2M | $454.2M | 58.36% | 29.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.5M | $11.3M | 150.00% | 0.74% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $785.2M | $757.0M | 96.40% | 49.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $96.6M | $90.2M | 93.36% | 5.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $122.8M | $121.2M | 98.69% | 7.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9.1M | NA | 0.60% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.51B | ties to item 31 ($1.51B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.52B | RCONB704 |
| Less: excess allowance for credit losses | $4.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.51B | 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 | 12.59% | 12.59% | 13.85% | 9.02% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.33% | 12.33% | 13.59% | 8.74% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.29% | 12.29% | 13.54% | 8.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.98% | 11.98% | 13.24% | 8.63% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.01% | 12.01% | 13.27% | 8.63% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.89% | 11.89% | 13.15% | 8.62% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.31% | 12.31% | 13.56% | 8.83% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.18% | 12.18% | 13.44% | 8.62% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.12% | 12.12% | 13.38% | 8.70% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.16% | 12.16% | 13.41% | 8.89% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.33% | 12.33% | 13.59% | 8.90% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.30% | 12.30% | 13.56% | 8.84% | 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 Lyons National Bank (this bank) | Risk-based | 12.59% | 12.59% | 13.85% | 9.02% | |
| Oakworth Capital Bank | $2.13B | Risk-based | 10.73% | 10.73% | 11.92% | 9.60% |
| Mizuho Bank (USA) | $2.14B | Risk-based | 33.27% | 33.27% | 33.56% | 7.05% |
| Opportunity Bank of Montana | $2.12B | Risk-based | 13.10% | 13.10% | 14.23% | 10.93% |
| The First National Bank in Sioux Falls | $2.12B | Risk-based | 13.96% | 13.96% | 15.21% | 10.34% |
| Norway Savings Bank | $2.16B | CBLR | NA | NA | NA | 14.07% |
| Northeast Community Bank | $2.11B | Risk-based | 15.05% | 15.05% | 15.31% | 17.32% |
| United Bank | $2.16B | Risk-based | 24.35% | 24.35% | 25.61% | 12.75% |
| First Fed Bank | $2.11B | Risk-based | 12.40% | 12.40% | 13.44% | 9.64% |
| Peer 25th percentile | 12.75% | 12.75% | 13.84% | 9.63% | ||
| Peer median | 13.96% | 13.96% | 15.21% | 10.63% | ||
| Peer 75th percentile | 19.70% | 19.70% | 20.46% | 13.08% | ||
| This bank's percentile | 29 | 29 | 29 | 12 |
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/323204/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.