Harpeth Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.17% (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: 13.17% (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 19.91% +13.41 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 | $29.3M | 29,345 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $147.4M | 147,361 | RCOAA223 |
| Recomputed ratio | 19.91% | numerator / denominator | |
| Filed ratio | 19.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.41 pp | $19.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.91% +11.91 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 | $29.3M | 29,345 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $147.4M | 147,361 | RCOAA223 |
| Recomputed ratio | 19.91% | numerator / denominator | |
| Filed ratio | 19.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.91 pp | $17.6M | capital that could be lost first |
Total risk-based capital ratio 21.17% +11.17 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 | $31.2M | 31,194 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $147.4M | 147,361 | RCOAA223 |
| Recomputed ratio | 21.17% | numerator / denominator | |
| Filed ratio | 21.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.17 pp | $16.5M | capital that could be lost first |
Tier 1 leverage ratio 15.18% +10.18 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 | $29.3M | 29,345 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $193.3M | 193,286 | RCOAA224 |
| Recomputed ratio | 15.18% | numerator / denominator | |
| Filed ratio | 15.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.18 pp | $19.7M | 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 | 55,614 | 46,314 | 32,969 | 32,813 | 32,657 | 32,486 | RCOAP742 |
| Retained earnings | (26,269) | (23,901) | (21,607) | (20,428) | (19,044) | (17,417) | RCOAKW00 |
| Accumulated other comprehensive income | (4,209) | (4,230) | (4,125) | (4,320) | (4,825) | (5,088) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,136 | 18,183 | 7,237 | 8,065 | 8,788 | 9,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,209 | 4,230 | 4,125 | 4,320 | 4,825 | 5,088 | P859 - P840 |
| Common equity Tier 1 capital | 29,345 | 22,413 | 11,362 | 12,385 | 13,613 | 15,069 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,345 | 22,413 | 11,362 | 12,385 | 13,613 | 15,069 | RCOA8274 |
| Tier 2 capital | 1,849 | 1,544 | 1,361 | 1,321 | 1,338 | 1,222 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,849 | 1,544 | 1,361 | 1,321 | 1,338 | 1,222 | RCOA5310 |
| Total capital | 31,194 | 23,957 | 12,723 | 13,706 | 14,951 | 16,291 | RCOA3792 |
| Total risk-weighted assets | 147,361 | 129,488 | 127,906 | 129,175 | 130,416 | 123,936 | RCOAA223 |
| Average total assets for the leverage ratio | 193,286 | 173,981 | 177,923 | 186,800 | 200,424 | 208,507 | 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 | $40.6M | $1.8M | 4.33% | 1.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $32.5M | $11.9M | 36.55% | 8.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $58.8M | $37.0M | 62.93% | 24.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $877K | $1.3M | 150.00% | 0.89% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $65.2M | $64.5M | 99.00% | 43.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.4M | 86.22% | 1.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.9M | $20.9M | 100.00% | 14.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.2M | NA | 5.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $139.8M | ties to item 31 ($139.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $147.9M | RCONB704 |
| Less: excess allowance for credit losses | $585K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $147.4M | 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 | 19.91% | 19.91% | 21.17% | 15.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.31% | 17.31% | 18.50% | 12.88% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 8.88% | 8.88% | 9.95% | 6.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.59% | 9.59% | 10.61% | 6.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.44% | 10.44% | 11.46% | 6.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.16% | 12.16% | 13.14% | 7.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.02% | 15.02% | 15.92% | 8.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.97% | 16.97% | 17.70% | 8.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.48% | 16.48% | 17.29% | 7.77% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.66% | 16.66% | 17.53% | 7.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.08% | 15.08% | 15.95% | 9.70% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.70% | 15.70% | 16.54% | 10.57% | 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 |
|---|---|---|---|---|---|---|
| Harpeth Bank & Trust (this bank) | Risk-based | 19.91% | 19.91% | 21.17% | 15.18% | |
| State Bank & Trust Co. | $197.6M | Risk-based | 17.50% | 17.50% | 18.72% | 11.03% |
| Lyons Federal Bank | $197.6M | CBLR | NA | NA | NA | 12.70% |
| Commerce Bank & Trust | $197.9M | Risk-based | 14.12% | 14.12% | 15.38% | 10.46% |
| First Federal Savings and Loan Association of Van Wert, Oh | $197.4M | CBLR | NA | NA | NA | 13.52% |
| Vermilion Valley Bank | $198.2M | Risk-based | 26.59% | 26.59% | 27.61% | 16.70% |
| The Goldman Sachs Trust Company, N.A. | $198.2M | Risk-based | 242.56% | 242.56% | 242.56% | 82.94% |
| Farmers State Bank of Hamel | $198.3M | CBLR | NA | NA | NA | 9.52% |
| Simmesport State Bank | $198.5M | CBLR | NA | NA | NA | 12.28% |
| Chelsea Savings Bank | $196.9M | CBLR | NA | NA | NA | 16.01% |
| Fidelity Bank | $198.6M | Risk-based | 11.02% | 11.02% | 11.78% | 7.97% |
| Peer 25th percentile | 14.12% | 14.12% | 15.38% | 10.60% | ||
| Peer median | 17.50% | 17.50% | 18.72% | 12.49% | ||
| Peer 75th percentile | 26.59% | 26.59% | 27.61% | 15.39% | ||
| This bank's percentile | 60 | 60 | 60 | 70 |
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/321152/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.