Helm Bank USA: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.53% (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: 22.53% (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 29.27% +22.77 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 | $139.2M | 139,208 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $475.6M | 475,597 | RCOAA223 |
| Recomputed ratio | 29.27% | numerator / denominator | |
| Filed ratio | 29.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.77 pp | $108.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.27% +21.27 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 | $139.2M | 139,208 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $475.6M | 475,597 | RCOAA223 |
| Recomputed ratio | 29.27% | numerator / denominator | |
| Filed ratio | 29.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.27 pp | $101.2M | capital that could be lost first |
Total risk-based capital ratio 30.53% +20.53 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 | $145.2M | 145,215 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $475.6M | 475,597 | RCOAA223 |
| Recomputed ratio | 30.53% | numerator / denominator | |
| Filed ratio | 30.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.53 pp | $97.7M | capital that could be lost first |
Tier 1 leverage ratio 11.18% +6.18 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 | $139.2M | 139,208 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.24B | 1,244,641 | RCOAA224 |
| Recomputed ratio | 11.18% | numerator / denominator | |
| Filed ratio | 11.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.18 pp | $77.0M | 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 | 17,800 | 17,800 | 17,800 | 17,800 | 17,800 | 17,800 | RCOAP742 |
| Retained earnings | 121,408 | 118,255 | 115,066 | 117,363 | 114,415 | 111,694 | RCOAKW00 |
| Accumulated other comprehensive income | (29,108) | (28,742) | (26,573) | (28,366) | (32,349) | (33,561) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 110,100 | 107,313 | 106,293 | 106,797 | 99,866 | 95,933 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,108 | 28,742 | 26,573 | 28,366 | 32,349 | 33,561 | P859 - P840 |
| Common equity Tier 1 capital | 139,208 | 136,055 | 132,866 | 135,163 | 132,215 | 129,494 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 139,208 | 136,055 | 132,866 | 135,163 | 132,215 | 129,494 | RCOA8274 |
| Tier 2 capital | 6,007 | 5,827 | 5,763 | 5,757 | 5,514 | 5,336 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,007 | 5,827 | 5,763 | 5,757 | 5,514 | 5,336 | RCOA5310 |
| Total capital | 145,215 | 141,882 | 138,629 | 140,920 | 137,729 | 134,830 | RCOA3792 |
| Total risk-weighted assets | 475,597 | 460,990 | 455,901 | 455,260 | 435,789 | 421,363 | RCOAA223 |
| Average total assets for the leverage ratio | 1,244,641 | 1,209,572 | 1,194,752 | 1,165,161 | 1,125,044 | 1,106,956 | 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 | $102.6M | $10.9M | 10.59% | 2.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $449.3M | $88.3M | 19.65% | 18.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $628.3M | $319.6M | 50.86% | 66.50% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $208K | $312K | 150.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $41.3M | $41.3M | 100.00% | 8.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.9M | $20.3M | 96.92% | 4.22% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $400 | 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 | $480.6M | ties to item 31 ($480.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $480.6M | RCONB704 |
| Less: excess allowance for credit losses | $5.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $475.6M | 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 | 29.27% | 29.27% | 30.53% | 11.18% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 29.51% | 29.51% | 30.78% | 11.25% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 29.14% | 29.14% | 30.41% | 11.12% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 29.69% | 29.69% | 30.95% | 11.60% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 30.34% | 30.34% | 31.60% | 11.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 30.73% | 30.73% | 32.00% | 11.70% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 30.35% | 30.35% | 31.62% | 11.88% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 30.08% | 30.08% | 31.34% | 11.50% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 29.08% | 29.08% | 30.35% | 11.33% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 28.95% | 28.95% | 30.21% | 10.93% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 28.55% | 28.55% | 29.81% | 10.79% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 29.76% | 29.76% | 31.02% | 10.61% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Helm Bank USA (this bank) | Risk-based | 29.27% | 29.27% | 30.53% | 11.18% | |
| Middletown Valley Bank | $1.19B | Risk-based | 11.72% | 11.72% | 12.89% | 9.18% |
| The Dime Bank | $1.19B | Risk-based | 13.95% | 13.95% | 15.20% | 11.74% |
| Commercewest Bank | $1.20B | Risk-based | 16.46% | 16.46% | 17.71% | 11.14% |
| Somerset Regal Bank | $1.19B | CBLR | NA | NA | NA | 13.81% |
| Evolve Bank & Trust | $1.19B | Risk-based | 17.72% | 17.72% | 18.97% | 12.88% |
| Solvay Bank | $1.20B | CBLR | NA | NA | NA | 9.53% |
| Reading Co-Operative Bank | $1.19B | Risk-based | 10.61% | 10.61% | 11.33% | 7.35% |
| First State Bank | $1.18B | Risk-based | 16.00% | 16.00% | 17.25% | 10.32% |
| Peer 25th percentile | 12.28% | 12.28% | 13.47% | 9.44% | ||
| Peer median | 14.97% | 14.97% | 16.23% | 10.73% | ||
| Peer 75th percentile | 16.34% | 16.34% | 17.59% | 12.03% | ||
| This bank's percentile | 100 | 100 | 100 | 62 |
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/1414819/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.