Home Federal Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.20% (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: 6.20% (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 13.11% +6.61 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 | $59.4M | 59,433 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.3M | 453,334 | RCOAA223 |
| Recomputed ratio | 13.11% | numerator / denominator | |
| Filed ratio | 13.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.61 pp | $30.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.11% +5.11 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 | $59.4M | 59,433 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.3M | 453,334 | RCOAA223 |
| Recomputed ratio | 13.11% | numerator / denominator | |
| Filed ratio | 13.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.11 pp | $23.2M | capital that could be lost first |
Total risk-based capital ratio 14.20% +4.20 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 | $64.4M | 64,359 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.3M | 453,334 | RCOAA223 |
| Recomputed ratio | 14.20% | numerator / denominator | |
| Filed ratio | 14.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.20 pp | $19.0M | capital that could be lost first |
Tier 1 leverage ratio 9.29% +4.29 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 | $59.4M | 59,433 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $639.6M | 639,603 | RCOAA224 |
| Recomputed ratio | 9.29% | numerator / denominator | |
| Filed ratio | 9.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.29 pp | $27.5M | 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 | 15,304 | 15,304 | 15,304 | 15,304 | 15,304 | 15,304 | RCOAP742 |
| Retained earnings | 47,769 | 47,082 | 46,355 | 45,373 | 44,544 | 44,195 | RCOAKW00 |
| Accumulated other comprehensive income | (1,861) | (1,798) | (1,383) | (1,539) | (1,934) | (2,056) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,212 | 60,588 | 60,276 | 59,138 | 57,914 | 57,443 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,779) | (2,018) | (2,485) | (1,974) | (1,194) | (1,434) | P859 - P840 |
| Common equity Tier 1 capital | 59,433 | 58,570 | 57,791 | 57,164 | 56,720 | 56,009 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 59,433 | 58,570 | 57,791 | 57,164 | 56,720 | 56,009 | RCOA8274 |
| Tier 2 capital | 4,926 | 4,750 | 4,442 | 4,387 | 4,484 | 4,632 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,926 | 4,750 | 4,442 | 4,387 | 4,484 | 4,632 | RCOA5310 |
| Total capital | 64,359 | 63,320 | 62,233 | 61,551 | 61,204 | 60,641 | RCOA3792 |
| Total risk-weighted assets | 453,334 | 448,938 | 431,480 | 428,721 | 417,287 | 417,414 | RCOAA223 |
| Average total assets for the leverage ratio | 639,603 | 620,128 | 617,718 | 611,348 | 603,223 | 606,466 | 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 | $32.4M | $6.0M | 18.44% | 1.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $101.4M | $19.0M | 18.77% | 4.20% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.9M | $385K | 20.00% | 0.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $215.9M | $119.0M | 55.14% | 26.26% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.3M | $13.9M | 150.00% | 3.06% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.0M | $3.0M | 100.00% | 0.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $253.9M | $247.9M | 97.63% | 54.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.5M | $23.0M | 86.78% | 5.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.0M | $14.1M | 88.03% | 3.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.0M | NA | 1.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $446.3M | ties to item 31 ($446.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $453.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $453.3M | 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 | 13.11% | 13.11% | 14.20% | 9.29% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.05% | 13.05% | 14.10% | 9.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.39% | 13.39% | 14.42% | 9.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.33% | 13.33% | 14.36% | 9.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.59% | 13.59% | 14.67% | 9.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.42% | 13.42% | 14.53% | 9.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.23% | 13.23% | 14.37% | 8.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.19% | 13.19% | 14.29% | 9.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.29% | 13.29% | 14.35% | 8.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.97% | 12.97% | 14.05% | 9.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.09% | 13.09% | 14.19% | 9.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.76% | 12.76% | 13.87% | 8.91% | 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 |
|---|---|---|---|---|---|---|
| Home Federal Bank (this bank) | Risk-based | 13.11% | 13.11% | 14.20% | 9.29% | |
| American State Bank & Trust Company of Williston | $643.5M | Risk-based | 19.81% | 19.81% | 21.06% | 12.06% |
| High Plains Bank | $643.1M | CBLR | NA | NA | NA | 9.60% |
| Legence Bank | $642.9M | Risk-based | 14.61% | 14.61% | 15.73% | 9.55% |
| Mauch Chunk Trust Company | $642.8M | Risk-based | 15.14% | 15.14% | 16.40% | 7.94% |
| Stillman Banccorp, N.A. | $645.6M | Risk-based | 18.29% | 18.29% | 19.22% | 9.20% |
| The First National Bank of Jeanerette | $646.5M | Risk-based | 12.05% | 12.05% | 13.31% | 9.96% |
| Walpole Co-Operative Bank | $646.5M | CBLR | NA | NA | NA | 18.82% |
| Greenville National Bank | $641.5M | CBLR | NA | NA | NA | 13.02% |
| Bank & Trust Company | $641.3M | Risk-based | 16.19% | 16.19% | 17.44% | 11.27% |
| Peer 25th percentile | 14.74% | 14.74% | 15.90% | 9.55% | ||
| Peer median | 15.67% | 15.67% | 16.92% | 9.96% | ||
| Peer 75th percentile | 17.77% | 17.77% | 18.78% | 12.06% | ||
| This bank's percentile | 17 | 17 | 17 | 22 |
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/804374/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.