Hardin County Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.06% (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: 6.06% (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 13.38% +6.88 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 | $38.9M | 38,900 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $290.6M | 290,640 | RCOAA223 |
| Recomputed ratio | 13.38% | numerator / denominator | |
| Filed ratio | 13.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.88 pp | $20.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.38% +5.38 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 | $38.9M | 38,900 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $290.6M | 290,640 | RCOAA223 |
| Recomputed ratio | 13.38% | numerator / denominator | |
| Filed ratio | 13.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.38 pp | $15.6M | capital that could be lost first |
Total risk-based capital ratio 14.06% +4.06 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 | $40.9M | 40,855 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $290.6M | 290,640 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.06 pp | $11.8M | capital that could be lost first |
Tier 1 leverage ratio 9.79% +4.79 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 | $38.9M | 38,900 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $397.5M | 397,519 | RCOAA224 |
| Recomputed ratio | 9.79% | numerator / denominator | |
| Filed ratio | 9.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.79 pp | $19.0M | 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 | 12,364 | 12,364 | 12,336 | 11,399 | 11,399 | 11,399 | RCOAP742 |
| Retained earnings | 26,537 | 25,821 | 25,190 | 24,525 | 24,127 | 23,648 | RCOAKW00 |
| Accumulated other comprehensive income | (14,397) | (16,928) | (16,083) | (17,232) | (19,971) | (17,138) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,504 | 21,257 | 21,443 | 18,692 | 15,555 | 17,909 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 14,396 | 16,928 | 16,082 | 17,233 | 19,971 | 17,139 | P859 - P840 |
| Common equity Tier 1 capital | 38,900 | 38,185 | 37,525 | 35,925 | 35,526 | 35,048 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,900 | 38,185 | 37,525 | 35,925 | 35,526 | 35,048 | RCOA8274 |
| Tier 2 capital | 1,955 | 1,886 | 1,792 | 1,636 | 1,546 | 1,439 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,955 | 1,886 | 1,792 | 1,636 | 1,546 | 1,439 | RCOA5310 |
| Total capital | 40,855 | 40,071 | 39,317 | 37,561 | 37,072 | 36,487 | RCOA3792 |
| Total risk-weighted assets | 290,640 | 287,138 | 291,551 | 277,511 | 270,425 | 257,742 | RCOAA223 |
| Average total assets for the leverage ratio | 397,519 | 396,462 | 390,149 | 382,946 | 362,979 | 347,685 | 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 | $2.5M | $135K | 5.50% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $144.8M | $37.6M | 25.93% | 12.92% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.3M | $963K | 13.12% | 0.33% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $78.5M | $39.3M | 50.09% | 13.53% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $209K | $314K | 150.00% | 0.11% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.9M | $4.3M | 150.00% | 1.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $168.2M | $166.8M | 99.21% | 57.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.6M | $18.1M | 87.89% | 6.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.3M | $19.3M | 100.00% | 6.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.7M | $3.7M | 100.00% | 1.29% | RC-R Part II, item 20, 21 |
| 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 | $290.6M | ties to item 31 ($290.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $290.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $290.6M | 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 | 13.38% | 13.38% | 14.06% | 9.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.30% | 13.30% | 13.96% | 9.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.87% | 12.87% | 13.49% | 9.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.95% | 12.95% | 13.54% | 9.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.14% | 13.14% | 13.71% | 9.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.60% | 13.60% | 14.16% | 10.08% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.38% | 13.38% | 13.89% | 9.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.01% | 14.01% | 14.53% | 10.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.00% | 14.00% | 14.54% | 9.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.57% | 13.57% | 14.32% | 9.90% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.22% | 13.22% | 14.07% | 9.95% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.46% | 13.46% | 14.29% | 9.55% | 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 |
|---|---|---|---|---|---|---|
| Hardin County Savings Bank (this bank) | Risk-based | 13.38% | 13.38% | 14.06% | 9.79% | |
| Greenway Bank | $402.3M | Risk-based | 14.33% | 14.33% | 15.21% | 8.50% |
| Crown Bank | $402.0M | Risk-based | 11.04% | 11.04% | 12.19% | 8.43% |
| First State Bank | $402.0M | Risk-based | 16.50% | 16.50% | 16.76% | 11.23% |
| First Citizens Bank | $402.6M | CBLR | NA | NA | NA | 14.30% |
| Bankcherokee | $401.9M | Risk-based | 15.52% | 15.52% | 16.77% | 11.01% |
| Homebank Texas | $403.0M | Risk-based | 15.19% | 15.19% | 16.37% | 11.59% |
| The Security National Bank of Enid | $400.4M | Risk-based | 17.22% | 17.22% | 18.48% | 8.74% |
| Forte Bank | $404.5M | Risk-based | 12.96% | 12.96% | 14.10% | 10.56% |
| Anchor D Bank | $404.5M | Risk-based | 12.02% | 12.02% | 12.97% | 10.53% |
| Big Horn Federal Savings Bank | $399.8M | Risk-based | 22.38% | 22.38% | 23.63% | 11.32% |
| Peer 25th percentile | 12.96% | 12.96% | 14.10% | 9.19% | ||
| Peer median | 15.19% | 15.19% | 16.37% | 10.79% | ||
| Peer 75th percentile | 16.50% | 16.50% | 16.77% | 11.30% | ||
| This bank's percentile | 33 | 33 | 22 | 30 |
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/647245/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.