Home State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.31% (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: 3.31% (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 10.04% +3.54 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 | $43.1M | 43,150 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $429.6M | 429,645 | RCOAA223 |
| Recomputed ratio | 10.04% | numerator / denominator | |
| Filed ratio | 10.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.54 pp | $15.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.04% +2.04 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 | $43.1M | 43,150 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $429.6M | 429,645 | RCOAA223 |
| Recomputed ratio | 10.04% | numerator / denominator | |
| Filed ratio | 10.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.04 pp | $8.8M | capital that could be lost first |
Total risk-based capital ratio 11.31% +1.31 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 | $48.6M | 48,579 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $429.6M | 429,645 | RCOAA223 |
| Recomputed ratio | 11.31% | numerator / denominator | |
| Filed ratio | 11.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.31 pp | $5.6M | capital that could be lost first |
Tier 1 leverage ratio 8.91% +3.91 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 | $43.1M | 43,150 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $484.1M | 484,120 | RCOAA224 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.91 pp | $18.9M | 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 | 12,417 | 12,417 | 9,917 | 9,917 | 9,917 | 9,917 | RCOAP742 |
| Retained earnings | 31,648 | 31,640 | 33,139 | 32,959 | 32,230 | 31,564 | RCOAKW00 |
| Accumulated other comprehensive income | (2,550) | (2,436) | (2,381) | (2,671) | (3,816) | (3,536) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,515 | 41,621 | 40,675 | 40,205 | 38,331 | 37,945 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,635 | 1,498 | 1,420 | 1,687 | 2,809 | 2,505 | P859 - P840 |
| Common equity Tier 1 capital | 43,150 | 43,119 | 42,095 | 41,892 | 41,140 | 40,450 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 43,150 | 43,119 | 42,095 | 41,892 | 41,140 | 40,450 | RCOA8274 |
| Tier 2 capital | 5,429 | 5,367 | 5,239 | 5,027 | 4,677 | 4,527 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,429 | 5,367 | 5,239 | 5,027 | 4,677 | 4,527 | RCOA5310 |
| Total capital | 48,579 | 48,486 | 47,334 | 46,919 | 45,817 | 44,977 | RCOA3792 |
| Total risk-weighted assets | 429,645 | 425,419 | 418,652 | 414,020 | 395,287 | 395,829 | RCOAA223 |
| Average total assets for the leverage ratio | 484,120 | 473,363 | 459,652 | 441,599 | 441,338 | 428,976 | 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 | $31.6M | $326K | 1.03% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $53.4M | $10.6M | 19.78% | 2.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $16.1M | $10.4M | 64.86% | 2.40% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.7M | $4.1M | 150.00% | 0.94% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.6M | $12.9M | 150.00% | 2.96% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $361.2M | $354.0M | 98.01% | 81.50% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.1M | $17.0M | 89.34% | 3.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.8M | $6.8M | 100.00% | 1.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $18.3M | NA | 4.22% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $416.0M | ties to item 31 ($416.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $434.4M | RCONB704 |
| Less: excess allowance for credit losses | $4.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $429.6M | 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 | 10.04% | 10.04% | 11.31% | 8.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.14% | 10.14% | 11.40% | 9.11% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.05% | 10.05% | 11.31% | 9.16% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.12% | 10.12% | 11.33% | 9.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.41% | 10.41% | 11.59% | 9.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.22% | 10.22% | 11.36% | 9.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.24% | 10.24% | 11.34% | 9.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.98% | 9.98% | 11.09% | 9.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.13% | 10.13% | 11.24% | 9.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.00% | 10.00% | 11.07% | 8.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.81% | 9.81% | 10.82% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.19% | 10.19% | 11.19% | 9.07% | 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 State Bank (this bank) | Risk-based | 10.04% | 10.04% | 11.31% | 8.91% | |
| Citizens Bank and Trust Company | $480.8M | Risk-based | 13.97% | 13.97% | 14.94% | 11.93% |
| American Bank and Trust Company, N.A. | $480.9M | Risk-based | 14.18% | 14.18% | 15.43% | 10.06% |
| Iowa State Bank | $480.5M | CBLR | NA | NA | NA | 15.92% |
| F & C Bank | $481.0M | CBLR | NA | NA | NA | 11.01% |
| FNB Community Bank | $480.2M | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| Sterling Federal Bank, Federal Savings Bank | $481.6M | Risk-based | 10.61% | 10.61% | 11.80% | 7.67% |
| Southwest Capital Bank | $482.9M | Risk-based | 15.73% | 15.73% | 16.72% | 10.82% |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| FSNB, N.A. | $478.3M | CBLR | NA | NA | NA | 17.51% |
| Peer 25th percentile | 13.97% | 13.97% | 14.94% | 10.61% | ||
| Peer median | 14.18% | 14.18% | 15.43% | 11.47% | ||
| Peer 75th percentile | 15.73% | 15.73% | 16.72% | 15.08% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/653947/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.