Home Savings and Loan Association of Carroll County, F.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.23% (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: 17.23% (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 23.98% +17.48 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 | $19.2M | 19,163 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $79.9M | 79,911 | RCOAA223 |
| Recomputed ratio | 23.98% | numerator / denominator | |
| Filed ratio | 23.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.48 pp | $14.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.98% +15.98 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 | $19.2M | 19,163 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $79.9M | 79,911 | RCOAA223 |
| Recomputed ratio | 23.98% | numerator / denominator | |
| Filed ratio | 23.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.98 pp | $12.8M | capital that could be lost first |
Total risk-based capital ratio 25.23% +15.23 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 | $20.2M | 20,162 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $79.9M | 79,911 | RCOAA223 |
| Recomputed ratio | 25.23% | numerator / denominator | |
| Filed ratio | 25.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.23 pp | $12.2M | capital that could be lost first |
Tier 1 leverage ratio 14.53% +9.53 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 | $19.2M | 19,163 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $131.9M | 131,852 | RCOAA224 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.53 pp | $12.6M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 19,796 | 19,410 | 19,163 | 18,991 | 18,713 | 18,502 | RCOAKW00 |
| Accumulated other comprehensive income | (496) | (535) | (479) | (641) | (901) | (946) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,300 | 18,875 | 18,684 | 18,350 | 17,812 | 17,556 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (137) | (98) | (154) | 8 | 268 | 313 | P859 - P840 |
| Common equity Tier 1 capital | 19,163 | 18,777 | 18,530 | 18,358 | 18,080 | 17,869 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,163 | 18,777 | 18,530 | 18,358 | 18,080 | 17,869 | RCOA8274 |
| Tier 2 capital | 999 | 997 | 975 | 984 | 970 | 929 | RCOA5311 |
| Allowance includable in Tier 2 capital | 999 | 997 | 975 | 984 | 970 | 929 | RCOA5310 |
| Total capital | 20,162 | 19,774 | 19,505 | 19,342 | 19,050 | 18,798 | RCOA3792 |
| Total risk-weighted assets | 79,911 | 79,692 | 77,919 | 78,686 | 77,585 | 74,287 | RCOAA223 |
| Average total assets for the leverage ratio | 131,852 | 131,505 | 129,252 | 126,900 | 126,252 | 125,957 | 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 | $8.9M | $1.8M | 20.00% | 2.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.9M | $6.2M | 21.37% | 7.73% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $49.6M | $25.6M | 51.65% | 32.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $156K | $234K | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $39.4M | $39.4M | 100.00% | 49.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.0M | $5.0M | 100.00% | 6.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $80K | $80K | 100.00% | 0.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 2.10% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $78.3M | does not tie to item 31 ($80.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $80.0M | RCONB704 |
| Less: excess allowance for credit losses | $69K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $79.9M | 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 | 23.98% | 23.98% | 25.23% | 14.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.56% | 23.56% | 24.81% | 14.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.78% | 23.78% | 25.03% | 14.34% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.33% | 23.33% | 24.58% | 14.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.30% | 23.30% | 24.55% | 14.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.05% | 24.05% | 25.30% | 14.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.58% | 23.58% | 24.83% | 14.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.37% | 23.37% | 24.62% | 14.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.03% | 23.03% | 24.28% | 14.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.09% | 23.09% | 24.34% | 14.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.66% | 23.66% | 24.91% | 14.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.74% | 23.74% | 24.99% | 14.40% | 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 Savings and Loan Association of Carroll County, F.A. (this bank) | Risk-based | 23.98% | 23.98% | 25.23% | 14.53% | |
| Bendena State Bank | $131.5M | Risk-based | 14.76% | 14.76% | 15.81% | 9.96% |
| Fidelity Federal Savings and Loan Association of Delaware | $131.6M | CBLR | NA | NA | NA | 17.02% |
| Spencer County Bank | $131.2M | CBLR | NA | NA | NA | 14.57% |
| The Riley State Bank of Riley Kansas | $132.0M | CBLR | NA | NA | NA | 10.51% |
| American Interstate Bank | $132.0M | CBLR | NA | NA | NA | 20.06% |
| Bonduel State Bank | $132.1M | Risk-based | 21.55% | 21.55% | 22.46% | 14.04% |
| First State Bank of the South, Inc. | $130.7M | CBLR | NA | NA | NA | 16.38% |
| Farmers Savings Bank | $130.5M | CBLR | NA | NA | NA | 13.71% |
| Peer 25th percentile | 16.45% | 16.45% | 17.47% | 12.91% | ||
| Peer median | 18.15% | 18.15% | 19.14% | 14.30% | ||
| Peer 75th percentile | 19.85% | 19.85% | 20.80% | 16.54% | ||
| This bank's percentile | 100 | 100 | 100 | 50 |
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/612878/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.