Hearthside Bank Corporation: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.52% (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: 7.52% (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 14.27% +7.77 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 | $60.7M | 60,723 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $425.6M | 425,572 | RCOAA223 |
| Recomputed ratio | 14.27% | numerator / denominator | |
| Filed ratio | 14.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.77 pp | $33.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.27% +6.27 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 | $60.7M | 60,723 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $425.6M | 425,572 | RCOAA223 |
| Recomputed ratio | 14.27% | numerator / denominator | |
| Filed ratio | 14.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.27 pp | $26.7M | capital that could be lost first |
Total risk-based capital ratio 15.52% +5.52 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 | $66.1M | 66,052 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $425.6M | 425,572 | RCOAA223 |
| Recomputed ratio | 15.52% | numerator / denominator | |
| Filed ratio | 15.52% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.52 pp | $23.5M | capital that could be lost first |
Tier 1 leverage ratio 10.07% +5.07 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 | $60.7M | 60,723 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $603.1M | 603,148 | RCOAA224 |
| Recomputed ratio | 10.07% | numerator / denominator | |
| Filed ratio | 10.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.07 pp | $30.6M | 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 | 2,997 | 3,092 | 3,092 | 3,092 | 3,186 | 3,354 | RCOAP742 |
| Retained earnings | 57,726 | 56,363 | 55,801 | 54,388 | 53,919 | 52,770 | RCOAKW00 |
| Accumulated other comprehensive income | (5,740) | (6,303) | (5,927) | (6,692) | (8,131) | (8,213) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 54,983 | 53,152 | 52,966 | 50,788 | 48,974 | 47,911 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,740 | 6,303 | 5,927 | 6,692 | 8,131 | 8,213 | P859 - P840 |
| Common equity Tier 1 capital | 60,723 | 59,455 | 58,893 | 57,480 | 57,105 | 56,124 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,723 | 59,455 | 58,893 | 57,480 | 57,105 | 56,124 | RCOA8274 |
| Tier 2 capital | 5,329 | 5,333 | 5,174 | 5,174 | 5,092 | 5,221 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,329 | 5,333 | 5,174 | 5,174 | 5,092 | 5,221 | RCOA5310 |
| Total capital | 66,052 | 64,788 | 64,067 | 62,654 | 62,197 | 61,345 | RCOA3792 |
| Total risk-weighted assets | 425,572 | 426,181 | 413,392 | 413,680 | 407,352 | 417,686 | RCOAA223 |
| Average total assets for the leverage ratio | 603,148 | 591,495 | 593,229 | 581,795 | 572,809 | 573,338 | 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 | $30.4M | $525K | 1.73% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $101.6M | $28.0M | 27.61% | 6.58% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $232.6M | $116.3M | 50.02% | 27.29% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.1M | $6.2M | 150.00% | 1.46% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $220.2M | $217.2M | 98.64% | 50.96% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $560K | $560K | 100.00% | 0.13% | RC-R Part II, item 7 |
| All other assets | $32.8M | $32.2M | 98.20% | 7.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.0M | $25.0M | 100.00% | 5.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $163K | NA | 0.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $426.1M | ties to item 31 ($426.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $426.3M | RCONB704 |
| Less: excess allowance for credit losses | $715K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $425.6M | 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 | 14.27% | 14.27% | 15.52% | 10.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.95% | 13.95% | 15.20% | 10.05% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.25% | 14.25% | 15.50% | 9.93% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.89% | 13.89% | 15.15% | 9.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.02% | 14.02% | 15.27% | 9.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.44% | 13.44% | 14.69% | 9.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.42% | 13.42% | 14.61% | 9.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.43% | 13.43% | 14.68% | 10.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.60% | 13.60% | 14.84% | 10.17% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.92% | 13.92% | 15.18% | 10.40% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.17% | 14.17% | 15.42% | 10.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.19% | 14.19% | 15.43% | 10.73% | 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 |
|---|---|---|---|---|---|---|
| Hearthside Bank Corporation (this bank) | Risk-based | 14.27% | 14.27% | 15.52% | 10.07% | |
| Frontier State Bank | $608.6M | CBLR | NA | NA | NA | 11.54% |
| Peoples Exchange Bank, Inc. | $609.8M | CBLR | NA | NA | NA | 9.97% |
| Peoples Savings Bank | $610.4M | Risk-based | 13.67% | 13.67% | 14.58% | 9.95% |
| Mercer County State Bank | $611.3M | CBLR | NA | NA | NA | 10.27% |
| Commercial Capital Bank | $611.4M | CBLR | NA | NA | NA | 11.45% |
| All America Bank | $611.5M | Risk-based | 14.11% | 14.11% | 15.35% | 10.47% |
| Heritage Bank | $611.6M | CBLR | NA | NA | NA | 23.01% |
| Andrew Johnson Bank | $611.9M | Risk-based | 16.10% | 16.10% | 17.36% | 11.24% |
| Avb Bank | $612.3M | Risk-based | 11.80% | 11.80% | 13.05% | 9.46% |
| Belmont Savings Bank | $612.9M | CBLR | NA | NA | NA | 13.63% |
| Peer 25th percentile | 13.20% | 13.20% | 14.20% | 10.05% | ||
| Peer median | 13.89% | 13.89% | 14.96% | 10.86% | ||
| Peer 75th percentile | 14.61% | 14.61% | 15.85% | 11.52% | ||
| This bank's percentile | 75 | 75 | 75 | 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/902672/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.