The Harvard State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.45% (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: 7.45% (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 14.44% +7.94 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 | $30.5M | 30,461 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.9M | 210,929 | RCOAA223 |
| Recomputed ratio | 14.44% | numerator / denominator | |
| Filed ratio | 14.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.94 pp | $16.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.44% +6.44 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 | $30.5M | 30,461 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.9M | 210,929 | RCOAA223 |
| Recomputed ratio | 14.44% | numerator / denominator | |
| Filed ratio | 14.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.44 pp | $13.6M | capital that could be lost first |
Total risk-based capital ratio 15.45% +5.45 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 | $32.6M | 32,597 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.9M | 210,929 | RCOAA223 |
| Recomputed ratio | 15.45% | numerator / denominator | |
| Filed ratio | 15.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.45 pp | $11.5M | capital that could be lost first |
Tier 1 leverage ratio 8.79% +3.79 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 | $30.5M | 30,461 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $346.4M | 346,394 | RCOAA224 |
| Recomputed ratio | 8.79% | numerator / denominator | |
| Filed ratio | 8.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.79 pp | $13.1M | 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 | 9,448 | 9,448 | 9,448 | 9,448 | 9,448 | 9,448 | RCOAP742 |
| Retained earnings | 23,154 | 22,632 | 22,212 | 21,617 | 21,428 | 20,963 | RCOAKW00 |
| Accumulated other comprehensive income | (5,277) | (6,169) | (4,998) | (6,044) | (7,564) | (8,286) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,325 | 25,911 | 26,662 | 25,021 | 23,312 | 22,125 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,136 | 4,028 | 2,857 | 3,903 | 5,423 | 6,145 | P859 - P840 |
| Common equity Tier 1 capital | 30,461 | 29,939 | 29,519 | 28,924 | 28,735 | 28,270 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,461 | 29,939 | 29,519 | 28,924 | 28,735 | 28,270 | RCOA8274 |
| Tier 2 capital | 2,136 | 2,077 | 2,018 | 1,987 | 1,957 | 1,926 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,136 | 2,077 | 2,018 | 1,987 | 1,957 | 1,926 | RCOA5310 |
| Total capital | 32,597 | 32,016 | 31,537 | 30,911 | 30,692 | 30,196 | RCOA3792 |
| Total risk-weighted assets | 210,929 | 206,763 | 203,103 | 203,044 | 200,029 | 195,799 | RCOAA223 |
| Average total assets for the leverage ratio | 346,394 | 329,552 | 333,105 | 329,936 | 330,462 | 319,365 | 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 | $8.6M | $1.0M | 11.67% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $113.6M | $24.6M | 21.65% | 11.66% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.1M | $1.2M | 20.00% | 0.58% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $72.9M | $36.5M | 50.13% | 17.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $509K | $764K | 150.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $119.8M | $119.8M | 100.00% | 56.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.2M | $13.0M | 91.97% | 6.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.0M | $13.0M | 100.00% | 6.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $982K | NA | 0.47% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $209.9M | ties to item 31 ($209.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $210.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $210.9M | 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 | 14.44% | 14.44% | 15.45% | 8.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.48% | 14.48% | 15.48% | 9.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.53% | 14.53% | 15.53% | 8.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.25% | 14.25% | 15.22% | 8.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.37% | 14.37% | 15.34% | 8.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.44% | 14.44% | 15.42% | 8.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.55% | 14.55% | 15.54% | 8.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.48% | 14.48% | 15.49% | 8.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.62% | 14.62% | 15.63% | 8.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.03% | 15.03% | 16.05% | 8.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.50% | 14.50% | 15.48% | 8.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.89% | 14.89% | 15.94% | 8.67% | 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 |
|---|---|---|---|---|---|---|
| The Harvard State Bank (this bank) | Risk-based | 14.44% | 14.44% | 15.45% | 8.79% | |
| Woodlands National Bank | $331.0M | Risk-based | 23.71% | 23.71% | 24.94% | 11.20% |
| Northern State Bank | $330.8M | Risk-based | 17.11% | 17.11% | 18.08% | 9.92% |
| Patterson State Bank | $330.7M | Risk-based | 17.03% | 17.03% | 18.28% | 8.92% |
| Copiah Bank | $332.2M | CBLR | NA | NA | NA | 11.80% |
| Bank of England | $332.3M | Risk-based | 24.59% | 24.59% | 25.76% | 19.91% |
| Texana Bank, N.A. | $330.6M | CBLR | NA | NA | NA | 9.06% |
| Clare Bank, N.A. | $332.5M | Risk-based | 24.17% | 24.17% | 24.71% | 11.64% |
| New Carlisle Federal Savings Bank | $330.5M | Risk-based | 10.05% | 10.05% | 10.79% | 8.42% |
| O'Bannon Banking Company | $332.6M | CBLR | NA | NA | NA | 9.36% |
| Peer 25th percentile | 17.05% | 17.05% | 18.13% | 9.06% | ||
| Peer median | 20.41% | 20.41% | 21.50% | 9.92% | ||
| Peer 75th percentile | 24.06% | 24.06% | 24.89% | 11.64% | ||
| This bank's percentile | 17 | 17 | 17 | 11 |
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/800134/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.