Hebron Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.30% (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: 9.30% (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 16.05% +9.55 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 | $112.5M | 112,451 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $700.7M | 700,696 | RCOAA223 |
| Recomputed ratio | 16.05% | numerator / denominator | |
| Filed ratio | 16.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.55 pp | $66.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.05% +8.05 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 | $112.5M | 112,451 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $700.7M | 700,696 | RCOAA223 |
| Recomputed ratio | 16.05% | numerator / denominator | |
| Filed ratio | 16.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.05 pp | $56.4M | capital that could be lost first |
Total risk-based capital ratio 17.30% +7.30 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 | $121.2M | 121,211 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $700.7M | 700,696 | RCOAA223 |
| Recomputed ratio | 17.30% | numerator / denominator | |
| Filed ratio | 17.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.30 pp | $51.1M | capital that could be lost first |
Tier 1 leverage ratio 13.35% +8.35 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 | $112.5M | 112,451 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $842.2M | 842,184 | RCOAA224 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.35 pp | $70.3M | 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 | 10,546 | 10,528 | 10,510 | 10,510 | 10,510 | 10,509 | RCOAP742 |
| Retained earnings | 101,905 | 99,760 | 96,564 | 94,639 | 91,537 | 89,216 | RCOAKW00 |
| Accumulated other comprehensive income | (5,229) | (5,127) | (4,770) | (5,035) | (5,926) | (6,505) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 107,222 | 105,161 | 102,304 | 100,114 | 96,121 | 93,220 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,229 | 5,127 | 4,770 | 5,035 | 5,926 | 6,505 | P859 - P840 |
| Common equity Tier 1 capital | 112,451 | 110,288 | 107,074 | 105,149 | 102,047 | 99,725 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 112,451 | 110,288 | 107,074 | 105,149 | 102,047 | 99,725 | RCOA8274 |
| Tier 2 capital | 8,760 | 8,547 | 8,573 | 8,033 | 7,520 | 7,443 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,760 | 8,547 | 8,573 | 8,033 | 7,520 | 7,443 | RCOA5310 |
| Total capital | 121,211 | 118,835 | 115,647 | 113,182 | 109,567 | 107,168 | RCOA3792 |
| Total risk-weighted assets | 700,696 | 684,441 | 685,578 | 641,945 | 600,551 | 594,345 | RCOAA223 |
| Average total assets for the leverage ratio | 842,184 | 820,316 | 815,575 | 794,793 | 775,001 | 767,267 | 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 | $90.0M | $5.2M | 5.72% | 0.73% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.7M | $13.8M | 16.67% | 1.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $123.0M | $63.8M | 51.89% | 9.11% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $20.6M | $30.8M | 150.00% | 4.40% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $121K | $121K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $494.8M | $491.5M | 99.32% | 70.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.6M | $39.0M | 98.53% | 5.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $45.5M | $52.9M | 116.36% | 7.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.7M | NA | 0.52% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $697.1M | ties to item 31 ($697.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $700.8M | RCONB704 |
| Less: excess allowance for credit losses | $105K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $700.7M | 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 | 16.05% | 16.05% | 17.30% | 13.35% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.11% | 16.11% | 17.36% | 13.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.62% | 15.62% | 16.87% | 13.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.38% | 16.38% | 17.63% | 13.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.99% | 16.99% | 18.24% | 13.17% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.78% | 16.78% | 18.03% | 13.00% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.94% | 15.94% | 17.20% | 12.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.61% | 15.61% | 16.86% | 12.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.64% | 14.64% | 15.89% | 12.38% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.99% | 14.99% | 16.25% | 12.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.37% | 14.37% | 15.62% | 11.58% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.39% | 14.39% | 15.64% | 11.06% | 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 |
|---|---|---|---|---|---|---|
| Hebron Savings Bank (this bank) | Risk-based | 16.05% | 16.05% | 17.30% | 13.35% | |
| Freedom Bank | $838.3M | Risk-based | 11.95% | 11.95% | 12.62% | 9.78% |
| Prairie State Bank & Trust | $840.1M | CBLR | NA | NA | NA | 12.39% |
| Northeast Bank | $837.3M | Risk-based | 12.31% | 12.31% | 13.17% | 10.13% |
| First Utah Bank | $840.3M | CBLR | NA | NA | NA | 10.22% |
| First Resource Bank | $840.9M | Risk-based | 10.94% | 10.94% | 11.83% | 8.62% |
| Bank of Sun Prairie | $841.2M | Risk-based | 13.27% | 13.27% | 14.52% | 9.99% |
| First State Bank of Middlebury | $836.2M | Risk-based | 16.45% | 16.45% | 17.70% | 13.37% |
| Hana Bank USA, N.A. | $835.2M | Risk-based | 42.21% | 42.21% | 43.06% | 25.41% |
| DMB Community Bank | $835.0M | Risk-based | 16.15% | 16.15% | 17.40% | 10.98% |
| United Southern Bank | $843.0M | CBLR | NA | NA | NA | 10.77% |
| Peer 25th percentile | 12.13% | 12.13% | 12.89% | 10.03% | ||
| Peer median | 13.27% | 13.27% | 14.52% | 10.49% | ||
| Peer 75th percentile | 16.30% | 16.30% | 17.55% | 12.04% | ||
| This bank's percentile | 57 | 57 | 57 | 80 |
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/780722/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.