Highlands Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 12.63% +3.63 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $23.9M | 23,923 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $189.4M | 189,367 | RCOAA224 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.63 pp | $6.9M | 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 | 6,983 | 6,983 | 6,983 | 7,562 | 7,544 | 7,543 | RCOAP742 |
| Retained earnings | 16,378 | 16,223 | 16,009 | 15,986 | 15,859 | 15,730 | RCOAKW00 |
| Accumulated other comprehensive income | (3,540) | (3,499) | (3,080) | (3,398) | (4,179) | (4,807) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,821 | 19,707 | 19,912 | 20,150 | 19,224 | 18,466 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,522 | 3,480 | 3,060 | 3,377 | 4,157 | 4,784 | P859 - P840 |
| Common equity Tier 1 capital | 23,343 | 23,187 | 22,972 | 23,527 | 23,381 | 23,250 | RCOAP859 |
| Additional Tier 1 capital | 580 | 580 | 580 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,923 | 23,767 | 23,552 | 23,527 | 23,381 | 23,250 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 189,367 | 192,395 | 188,956 | 191,116 | 189,759 | 193,272 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 12.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.46% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.03% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.61% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.60% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.39% | 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 |
|---|---|---|---|---|---|---|
| Highlands Community Bank (this bank) | CBLR | NA | NA | NA | 12.63% | |
| Beach Cities Commercial Bank | $188.9M | CBLR | NA | NA | NA | 9.81% |
| Community Bank | $188.8M | CBLR | NA | NA | NA | 11.49% |
| First Federal Savings and Loan Association of Bath | $189.1M | Risk-based | 25.94% | 25.94% | 27.19% | 14.79% |
| Peoples Savings Bank | $189.1M | CBLR | NA | NA | NA | 9.89% |
| The Bank of Beaver City | $188.6M | CBLR | NA | NA | NA | 8.67% |
| The Peoples Savings Bank | $189.3M | CBLR | NA | NA | NA | 8.96% |
| The First State Bank of Malta | $189.7M | CBLR | NA | NA | NA | 14.36% |
| First Enterprise Bank | $189.7M | CBLR | NA | NA | NA | 10.77% |
| Bank of Camilla | $188.1M | CBLR | NA | NA | NA | 20.79% |
| Peer 25th percentile | NA | NA | NA | 9.81% | ||
| Peer median | 25.94% | 25.94% | 27.19% | 10.77% | ||
| Peer 75th percentile | NA | NA | NA | 14.36% | ||
| This bank's percentile | NA | NA | NA | 67 |
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/3125315/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.