Lake Shore Bancorp (LSBK) Balance Sheet: Assets & Liabilities

Lake Shore Bancorp (LSBK) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), Lake Shore Bancorp reported total assets of $727.32M and total liabilities of $585.68M. Shareholders' equity was $141.64M, up 57.6% from $89.87M a year earlier. Total debt stood at $1.33M against $116.82M in cash and short-term investments, a net cash position of $115.49M. That puts debt-to-equity at 0.01, compared with 0.11 a year earlier.

Lake Shore Bancorp Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Lake Shore Bancorp, Inc. (LSBK) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Current Assets
Cash and Cash Equivalents	64.28	33.13	53.73	9.63	67.59	42.98	30.29	12.12	14.28
Short-Term Investments	52.54	56.50	60.44	73.05	88.80	79.23	71.20	86.19	80.42
Cash & Short-Term Investments	116.82	89.63	114.17	82.68	156.38	122.21	101.49	98.32	94.70
Accounts Receivable	3.01	2.82	2.84	2.80	2.48	2.99	2.15	1.91	1.80
Inventory	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Current Assets	-55.55	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Current Assets	64.28	92.45	117.01	85.48	158.87	125.20	103.64	100.23	96.50
Non-Current Assets
Property, Plant & Equipment (Net)	7.05	7.22	7.87	8.29	8.74	8.97	9.42	9.42	9.37
Long-Term Investments	31.53	544.62	29.36	573.54	22.88	524.20	470.82	392.47	365.06
Intangible Assets	0.00	0.18	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Non-Current Assets	107.60	41.04	44.41	32.62	28.91	27.84	27.00	43.59	48.04
Total Non-Current Assets	663.04	593.06	608.11	614.44	554.87	561.01	507.23	445.48	422.48
Total Assets	727.32	685.50	725.12	699.91	713.74	686.20	610.87	545.71	518.98
Current Liabilities
Accounts Payable	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Short-Term Debt	0.00	0.00	0.00	12.60	0.00	0.00	0.00	0.00	0.00
Deferred Revenue	0.00	0.00	0.00	0.00	0.00	0.00	3.23	0.00	0.00
Other Current Liabilities	0.32	572.98	590.92	570.12	593.18	560.26	480.24	432.46	405.15
Total Current Liabilities	0.32	572.98	590.92	582.72	593.18	560.26	483.48	432.46	405.15
Non-Current Liabilities
Long-Term Debt	1.33	10.25	35.25	24.95	21.95	29.75	34.65	24.65	26.95
Other Non-Current Liabilities	581.58	12.41	12.67	11.07	10.63	10.27	9.90	8.80	8.50
Total Non-Current Liabilities	585.36	22.66	47.92	36.02	32.58	40.02	44.55	33.45	35.45
Total Liabilities	585.68	595.64	638.85	618.73	625.76	600.28	528.03	465.90	440.60
Stockholders' Equity
Common Stock	0.08	0.07	0.07	0.07	0.07	0.07	0.07	0.07	0.07
Retained Earnings	88.40	82.81	78.96	74.86	70.59	65.49	61.95	59.15	56.18
Accumulated Other Comprehensive Income	-12.41	-9.96	-10.45	-10.33	-0.37	2.15	1.33	0.13	0.79
Treasury Stock	-	13.30	13.76	13.57	13.66	-	-	-	-
Additional Paid-in Capital	60.87	16.96	31.46	16.59	31.35	18.22	19.49	20.46	21.34
Shares Outstanding	7.84	5.58	5.57	5.71	5.69	-	-	-	-
Total Stockholders' Equity	141.64	89.87	86.27	81.18	87.98	85.92	82.84	79.80	78.38
Total Liabilities & Equity	727.32	685.50	725.12	699.91	713.74	686.20	610.87	545.71	518.98

Source: Company financial statements from annual and quarterly filings. Data as of Sep 30, 2026. Data sources and methodology

Frequently Asked Questions About Lake Shore Bancorp Balance Sheet

How much debt does Lake Shore Bancorp have?

Lake Shore Bancorp had total debt of $1.33M as of Dec 31, 2025, against $116.82M in cash and short-term investments. Its debt-to-equity ratio was 0.01. Total debt was $10.25M a year earlier.

What are Lake Shore Bancorp's total assets?

Lake Shore Bancorp reported total assets of $727.32M as of Dec 31, 2025, up 6.1% from $685.50M a year earlier. Total liabilities were $585.68M.

What is Lake Shore Bancorp's shareholders' equity?

Lake Shore Bancorp's shareholders' equity was $141.64M as of Dec 31, 2025, or about $18.08 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition