Hancock County Savings Bank, F.S.B.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 28.88% (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: 28.88% (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 35.62% +29.12 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 | $92.5M | 92,473 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.6M | 259,599 | RCOAA223 |
| Recomputed ratio | 35.62% | numerator / denominator | |
| Filed ratio | 35.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +29.12 pp | $75.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 35.62% +27.62 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 | $92.5M | 92,473 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.6M | 259,599 | RCOAA223 |
| Recomputed ratio | 35.62% | numerator / denominator | |
| Filed ratio | 35.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +27.62 pp | $71.7M | capital that could be lost first |
Total risk-based capital ratio 36.88% +26.88 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 | $95.7M | 95,737 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.6M | 259,599 | RCOAA223 |
| Recomputed ratio | 36.88% | numerator / denominator | |
| Filed ratio | 36.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +26.88 pp | $69.8M | capital that could be lost first |
Tier 1 leverage ratio 18.37% +13.37 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 | $92.5M | 92,473 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $503.3M | 503,324 | RCOAA224 |
| Recomputed ratio | 18.37% | numerator / denominator | |
| Filed ratio | 18.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.37 pp | $67.3M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 92,494 | 91,377 | 90,093 | 89,144 | 88,055 | 87,215 | RCOAKW00 |
| Accumulated other comprehensive income | (108) | 54 | 103 | 105 | (51) | (25) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 92,386 | 91,431 | 90,196 | 89,249 | 88,004 | 87,190 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 87 | (77) | (128) | (130) | 23 | (5) | P859 - P840 |
| Common equity Tier 1 capital | 92,473 | 91,354 | 90,068 | 89,119 | 88,027 | 87,185 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 92,473 | 91,354 | 90,068 | 89,119 | 88,027 | 87,185 | RCOA8274 |
| Tier 2 capital | 3,264 | 3,206 | 3,209 | 3,204 | 3,189 | 3,157 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,264 | 3,206 | 3,209 | 3,204 | 3,189 | 3,157 | RCOA5310 |
| Total capital | 95,737 | 94,560 | 93,277 | 92,323 | 91,216 | 90,342 | RCOA3792 |
| Total risk-weighted assets | 259,599 | 255,025 | 255,187 | 254,870 | 253,788 | 251,296 | RCOAA223 |
| Average total assets for the leverage ratio | 503,324 | 488,676 | 481,849 | 486,929 | 494,947 | 485,957 | 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 | $40.1M | $114K | 0.28% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.1M | $6.0M | 22.03% | 2.29% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $404.1M | $216.4M | 53.55% | 82.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $627K | $940K | 150.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $29.2M | $27.0M | 92.59% | 10.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.9M | $10.5M | 88.20% | 4.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $434K | $234K | 53.92% | 0.09% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $261.2M | ties to item 31 ($261.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $261.2M | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $259.6M | 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 | 35.62% | 35.62% | 36.88% | 18.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 35.82% | 35.82% | 37.08% | 18.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 35.29% | 35.29% | 36.55% | 18.69% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 34.97% | 34.97% | 36.22% | 18.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 34.69% | 34.69% | 35.94% | 17.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 34.69% | 34.69% | 35.95% | 17.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 34.69% | 34.69% | 35.94% | 18.04% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 34.67% | 34.67% | 35.92% | 18.16% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 34.89% | 34.89% | 36.15% | 18.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 34.98% | 34.98% | 36.23% | 18.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 35.02% | 35.02% | 36.27% | 18.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 34.94% | 34.94% | 36.19% | 18.04% | 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 |
|---|---|---|---|---|---|---|
| Hancock County Savings Bank, F.S.B. (this bank) | Risk-based | 35.62% | 35.62% | 36.88% | 18.37% | |
| Eagle Rock Bank | $508.2M | Risk-based | 11.55% | 11.55% | 12.07% | 13.80% |
| The Casey County Bank, Inc. | $508.4M | Risk-based | 11.63% | 11.63% | 12.61% | 8.30% |
| Grand River Bank | $507.3M | Risk-based | 12.89% | 12.89% | 14.13% | 10.19% |
| Citizens State Bank | $507.0M | CBLR | NA | NA | NA | 10.35% |
| Stafford Savings Bank | $507.0M | Risk-based | 32.01% | 32.01% | 32.18% | 50.61% |
| Mega Bank | $506.7M | Risk-based | 16.35% | 16.35% | 17.60% | 14.43% |
| The Peoples State Bank | $506.6M | CBLR | NA | NA | NA | 10.47% |
| First State Bank and Trust | $509.6M | Risk-based | 22.37% | 22.37% | 23.51% | 9.25% |
| The Bank of Advance | $509.9M | CBLR | NA | NA | NA | 13.01% |
| First Community Bank of the Heartland, Inc. | $506.0M | Risk-based | 9.61% | 9.61% | 10.45% | 8.12% |
| Peer 25th percentile | 11.59% | 11.59% | 12.34% | 9.48% | ||
| Peer median | 12.89% | 12.89% | 14.13% | 10.41% | ||
| Peer 75th percentile | 19.36% | 19.36% | 20.56% | 13.60% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/888271/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.