Home State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.71% (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: 8.71% (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 15.89% +9.39 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 | $26.9M | 26,857 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.1M | 169,058 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.39 pp | $15.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.89% +7.89 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 | $26.9M | 26,857 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.1M | 169,058 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.89 pp | $13.3M | capital that could be lost first |
Total risk-based capital ratio 16.71% +6.71 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 | $28.3M | 28,254 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.1M | 169,058 | RCOAA223 |
| Recomputed ratio | 16.71% | numerator / denominator | |
| Filed ratio | 16.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.71 pp | $11.3M | capital that could be lost first |
Tier 1 leverage ratio 11.81% +6.81 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 | $26.9M | 26,857 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $227.4M | 227,365 | RCOAA224 |
| Recomputed ratio | 11.81% | numerator / denominator | |
| Filed ratio | 11.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.81 pp | $15.5M | 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 | 12,882 | 12,882 | 12,882 | 12,882 | 12,882 | 12,882 | RCOAP742 |
| Retained earnings | 13,975 | 13,630 | 13,001 | 12,599 | 12,173 | 11,843 | RCOAKW00 |
| Accumulated other comprehensive income | (9,570) | (10,413) | (9,500) | (10,636) | (12,464) | (13,284) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,287 | 16,099 | 16,383 | 14,845 | 12,591 | 11,441 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,570 | 10,413 | 9,500 | 10,636 | 12,464 | 13,284 | P859 - P840 |
| Common equity Tier 1 capital | 26,857 | 26,512 | 25,883 | 25,481 | 25,055 | 24,725 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,857 | 26,512 | 25,883 | 25,481 | 25,055 | 24,725 | RCOA8274 |
| Tier 2 capital | 1,397 | 1,387 | 1,369 | 1,388 | 1,366 | 1,404 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,397 | 1,387 | 1,369 | 1,388 | 1,366 | 1,404 | RCOA5310 |
| Total capital | 28,254 | 27,899 | 27,252 | 26,869 | 26,421 | 26,129 | RCOA3792 |
| Total risk-weighted assets | 169,058 | 171,437 | 167,006 | 170,833 | 170,165 | 162,709 | RCOAA223 |
| Average total assets for the leverage ratio | 227,365 | 223,637 | 222,615 | 222,249 | 222,494 | 221,828 | 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 | $15.8M | $2.6M | 16.53% | 1.55% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.5M | $32.5M | 39.42% | 19.24% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.6M | $5.6M | 99.50% | 3.31% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $38.2M | $25.3M | 66.32% | 14.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $100K | $150K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $83.9M | $83.2M | 99.07% | 49.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.3M | $8.3M | 100.00% | 4.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.7M | $9.7M | 100.00% | 5.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.98% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $167.4M | does not tie to item 31 ($168.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $169.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $169.1M | 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 | 15.89% | 15.89% | 16.71% | 11.81% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.46% | 15.46% | 16.27% | 11.85% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.50% | 15.50% | 16.32% | 11.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.92% | 14.92% | 15.73% | 11.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.72% | 14.72% | 15.53% | 11.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.20% | 15.20% | 16.06% | 11.15% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.78% | 14.78% | 15.63% | 11.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.17% | 15.17% | 16.04% | 11.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.16% | 15.16% | 16.03% | 10.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.72% | 14.72% | 15.57% | 10.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.33% | 14.33% | 15.16% | 11.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.33% | 14.33% | 15.20% | 11.16% | 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 | 15.89% | 15.89% | 16.71% | 11.81% | |
| United Citizens Bank & Trust Company | $219.3M | CBLR | NA | NA | NA | 10.02% |
| First National Bank of Lake Jackson | $218.4M | Risk-based | 34.17% | 34.17% | 34.94% | 11.73% |
| Lakeview Bank | $218.3M | Risk-based | 12.98% | 12.98% | 14.23% | 8.91% |
| Plaquemine Bank and Trust Company | $218.3M | Risk-based | 27.91% | 27.91% | 29.15% | 12.16% |
| First Peoples Bank of Tennessee | $219.5M | Risk-based | 13.94% | 13.94% | 15.20% | 11.41% |
| Merchants State Bank | $219.6M | CBLR | NA | NA | NA | 17.26% |
| Valley Bank of Kalispell | $218.1M | CBLR | NA | NA | NA | 9.49% |
| Valley Bank of Ronan | $218.1M | Risk-based | 12.81% | 12.81% | 14.06% | 9.29% |
| Peer 25th percentile | 12.98% | 12.98% | 14.23% | 9.44% | ||
| Peer median | 13.94% | 13.94% | 15.20% | 10.71% | ||
| Peer 75th percentile | 27.91% | 27.91% | 29.15% | 11.84% | ||
| This bank's percentile | 60 | 60 | 60 | 75 |
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/983550/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.