Home Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.54% (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: 22.54% (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 29.28% +22.78 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 | $19.1M | 19,086 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.2M | 65,194 | RCOAA223 |
| Recomputed ratio | 29.28% | numerator / denominator | |
| Filed ratio | 29.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.78 pp | $14.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.28% +21.28 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 | $19.1M | 19,086 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.2M | 65,194 | RCOAA223 |
| Recomputed ratio | 29.28% | numerator / denominator | |
| Filed ratio | 29.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.28 pp | $13.9M | capital that could be lost first |
Total risk-based capital ratio 30.54% +20.54 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 | $19.9M | 19,910 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.2M | 65,194 | RCOAA223 |
| Recomputed ratio | 30.54% | numerator / denominator | |
| Filed ratio | 30.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.54 pp | $13.4M | capital that could be lost first |
Tier 1 leverage ratio 16.73% +11.73 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 | $19.1M | 19,086 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $114.1M | 114,114 | RCOAA224 |
| Recomputed ratio | 16.73% | numerator / denominator | |
| Filed ratio | 16.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.73 pp | $13.4M | 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 | 20,064 | 19,772 | 19,496 | 19,202 | 18,758 | 18,543 | RCOAKW00 |
| Accumulated other comprehensive income | (507) | (405) | (265) | (370) | (591) | (641) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,557 | 19,367 | 19,231 | 18,832 | 18,167 | 17,902 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (471) | (557) | (646) | (582) | (433) | (438) | P859 - P840 |
| Common equity Tier 1 capital | 19,086 | 18,810 | 18,585 | 18,250 | 17,734 | 17,464 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,086 | 18,810 | 18,585 | 18,250 | 17,734 | 17,464 | RCOA8274 |
| Tier 2 capital | 824 | 845 | 856 | 859 | 869 | 873 | RCOA5311 |
| Allowance includable in Tier 2 capital | 824 | 845 | 856 | 859 | 869 | 873 | RCOA5310 |
| Total capital | 19,910 | 19,655 | 19,441 | 19,109 | 18,603 | 18,337 | RCOA3792 |
| Total risk-weighted assets | 65,194 | 67,420 | 67,787 | 68,619 | 68,876 | 69,786 | RCOAA223 |
| Average total assets for the leverage ratio | 114,114 | 112,793 | 111,303 | 107,924 | 109,678 | 106,021 | 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 | $1.1M | $79K | 7.15% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.3M | $7.7M | 22.49% | 11.81% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.2M | $236K | 20.00% | 0.36% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $39.2M | $19.7M | 50.10% | 30.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5K | $8K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $33.5M | $30.9M | 92.28% | 47.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.4M | 93.33% | 9.74% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $393K | NA | 0.60% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $65.0M | does not tie to item 31 ($65.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $65.4M | RCONB704 |
| Less: excess allowance for credit losses | $209K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $65.2M | 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 | 29.28% | 29.28% | 30.54% | 16.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 27.90% | 27.90% | 29.15% | 16.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 27.42% | 27.42% | 28.68% | 16.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 26.60% | 26.60% | 27.85% | 16.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.75% | 25.75% | 27.01% | 16.17% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 25.03% | 25.03% | 26.28% | 16.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.75% | 23.75% | 25.01% | 16.42% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.45% | 24.45% | 25.70% | 16.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.33% | 24.33% | 25.60% | 16.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.72% | 23.72% | 24.97% | 16.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.96% | 23.96% | 25.22% | 16.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.26% | 23.26% | 24.51% | 16.09% | 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 Bank (this bank) | Risk-based | 29.28% | 29.28% | 30.54% | 16.73% | |
| The Lyndon State Bank | $115.1M | Risk-based | 12.44% | 12.44% | 13.37% | 9.51% |
| The Commercial Bank of Ozark | $115.2M | Risk-based | 18.33% | 18.33% | 19.28% | 9.09% |
| State Bank | $115.4M | CBLR | NA | NA | NA | 9.54% |
| Rushford State Bank (Incorporated) | $114.7M | Risk-based | 13.33% | 13.33% | 14.19% | 6.77% |
| The National Bank of Adams County of West Union | $114.7M | CBLR | NA | NA | NA | 10.82% |
| The Baldwin State Bank | $115.5M | CBLR | NA | NA | NA | 10.14% |
| Peoples Bank of Greensboro | $115.5M | Risk-based | 17.19% | 17.19% | 18.20% | 8.91% |
| The Commercial Bank | $114.6M | CBLR | NA | NA | NA | 9.95% |
| The Lytle State Bank of Lytle, Texas | $114.6M | CBLR | NA | NA | NA | 14.59% |
| Blissfield State Bank | $114.6M | CBLR | NA | NA | NA | 11.29% |
| Peer 25th percentile | 13.11% | 13.11% | 13.98% | 9.19% | ||
| Peer median | 15.26% | 15.26% | 16.19% | 9.74% | ||
| Peer 75th percentile | 17.48% | 17.48% | 18.47% | 10.65% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/765877/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.