Bank of Hindman: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.93% (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: 8.93% (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 15.95% +9.45 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 | $24.9M | 24,928 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $156.3M | 156,255 | RCOAA223 |
| Recomputed ratio | 15.95% | numerator / denominator | |
| Filed ratio | 15.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.45 pp | $14.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.95% +7.95 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 | $24.9M | 24,928 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $156.3M | 156,255 | RCOAA223 |
| Recomputed ratio | 15.95% | numerator / denominator | |
| Filed ratio | 15.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.95 pp | $12.4M | capital that could be lost first |
Total risk-based capital ratio 16.93% +6.93 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 | $26.4M | 26,449 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $156.3M | 156,255 | RCOAA223 |
| Recomputed ratio | 16.93% | numerator / denominator | |
| Filed ratio | 16.93% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.93 pp | $10.8M | capital that could be lost first |
Tier 1 leverage ratio 9.19% +4.19 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 | $24.9M | 24,928 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $271.2M | 271,192 | RCOAA224 |
| Recomputed ratio | 9.19% | numerator / denominator | |
| Filed ratio | 9.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.19 pp | $11.4M | 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 | 21,993 | 21,994 | 21,994 | 21,994 | 21,994 | 21,994 | RCOAP742 |
| Retained earnings | 7,412 | 7,315 | 7,275 | 7,208 | 7,104 | 7,116 | RCOAKW00 |
| Accumulated other comprehensive income | (9,907) | (10,291) | (9,615) | (10,464) | (12,140) | (12,810) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,498 | 19,018 | 19,654 | 18,738 | 16,958 | 16,300 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,430 | 5,814 | 5,138 | 5,970 | 7,646 | 8,316 | P859 - P840 |
| Common equity Tier 1 capital | 24,928 | 24,832 | 24,792 | 24,708 | 24,604 | 24,616 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,928 | 24,832 | 24,792 | 24,708 | 24,604 | 24,616 | RCOA8274 |
| Tier 2 capital | 1,521 | 1,476 | 1,550 | 1,550 | 1,555 | 1,561 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,521 | 1,476 | 1,550 | 1,550 | 1,555 | 1,561 | RCOA5310 |
| Total capital | 26,449 | 26,308 | 26,342 | 26,258 | 26,159 | 26,177 | RCOA3792 |
| Total risk-weighted assets | 156,255 | 158,876 | 162,712 | 159,020 | 162,380 | 161,927 | RCOAA223 |
| Average total assets for the leverage ratio | 271,192 | 273,587 | 272,388 | 265,939 | 270,176 | 269,670 | 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 | $14.4M | $333K | 2.32% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $126.0M | $38.2M | 30.34% | 24.46% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.4M | $282K | 20.00% | 0.18% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $34.4M | $17.5M | 50.91% | 11.21% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.0M | $1.6M | 150.00% | 1.01% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.1M | $1.1M | 100.00% | 0.69% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $82.7M | $79.7M | 96.45% | 51.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.1M | $8.1M | 89.22% | 5.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.7M | $9.4M | 121.83% | 6.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $156.3M | ties to item 31 ($156.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $156.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $156.3M | 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 | 15.95% | 15.95% | 16.93% | 9.19% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.63% | 15.63% | 16.56% | 9.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.24% | 15.24% | 16.19% | 9.10% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.54% | 15.54% | 16.51% | 9.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.15% | 15.15% | 16.11% | 9.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.20% | 15.20% | 16.17% | 9.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.05% | 15.05% | 16.00% | 9.15% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.01% | 15.01% | 15.98% | 9.12% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.16% | 15.16% | 16.15% | 8.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.30% | 15.30% | 16.30% | 8.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.19% | 15.19% | 16.20% | 8.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.59% | 14.59% | 15.59% | 8.81% | 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 |
|---|---|---|---|---|---|---|
| Bank of Hindman (this bank) | Risk-based | 15.95% | 15.95% | 16.93% | 9.19% | |
| Community Point Bank | $259.7M | Risk-based | 9.97% | 9.97% | 11.19% | 8.20% |
| First Texas Bank | $259.7M | Risk-based | 23.25% | 23.25% | 23.63% | 10.14% |
| Petit Jean State Bank | $260.0M | CBLR | NA | NA | NA | 16.93% |
| Commercial State Bank of Wagner | $260.4M | CBLR | NA | NA | NA | 11.82% |
| Community First Bank | $258.9M | Risk-based | 11.83% | 11.83% | 13.09% | 8.57% |
| Liberty Bank | $258.6M | CBLR | NA | NA | NA | 11.30% |
| First Bank of Central Ohio | $260.9M | CBLR | NA | NA | NA | 9.86% |
| Marathon Bank | $261.1M | CBLR | NA | NA | NA | 15.34% |
| Peer 25th percentile | 10.90% | 10.90% | 12.14% | 9.54% | ||
| Peer median | 11.83% | 11.83% | 13.09% | 10.72% | ||
| Peer 75th percentile | 17.54% | 17.54% | 18.36% | 12.70% | ||
| This bank's percentile | 67 | 67 | 67 | 25 |
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/763211/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.