Home State BANK/N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.85% (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: 10.85% (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 17.60% +11.10 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 | $93.4M | 93,435 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $530.9M | 530,896 | RCOAA223 |
| Recomputed ratio | 17.60% | numerator / denominator | |
| Filed ratio | 17.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.10 pp | $58.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.60% +9.60 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 | $93.4M | 93,435 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $530.9M | 530,896 | RCOAA223 |
| Recomputed ratio | 17.60% | numerator / denominator | |
| Filed ratio | 17.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.60 pp | $51.0M | capital that could be lost first |
Total risk-based capital ratio 18.85% +8.85 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 | $100.1M | 100,072 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $530.9M | 530,896 | RCOAA223 |
| Recomputed ratio | 18.85% | numerator / denominator | |
| Filed ratio | 18.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.85 pp | $47.0M | capital that could be lost first |
Tier 1 leverage ratio 11.79% +6.79 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 | $93.4M | 93,435 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $792.5M | 792,501 | RCOAA224 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.79 pp | $53.8M | 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 | 25,500 | 25,500 | 25,500 | 25,500 | 25,500 | 25,500 | RCOAP742 |
| Retained earnings | 67,978 | 69,832 | 67,572 | 66,401 | 64,541 | 66,644 | RCOAKW00 |
| Accumulated other comprehensive income | (11,580) | (11,954) | (11,027) | (12,511) | (14,725) | (16,360) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 81,898 | 83,378 | 82,045 | 79,390 | 75,316 | 75,784 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,537 | 11,909 | 10,980 | 12,462 | 14,674 | 16,307 | P859 - P840 |
| Common equity Tier 1 capital | 93,435 | 95,287 | 93,025 | 91,852 | 89,990 | 92,091 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 93,435 | 95,287 | 93,025 | 91,852 | 89,990 | 92,091 | RCOA8274 |
| Tier 2 capital | 6,637 | 6,370 | 6,297 | 6,052 | 5,928 | 6,049 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,637 | 6,370 | 6,297 | 6,052 | 5,928 | 6,049 | RCOA5310 |
| Total capital | 100,072 | 101,657 | 99,322 | 97,904 | 95,918 | 98,140 | RCOA3792 |
| Total risk-weighted assets | 530,896 | 509,310 | 503,523 | 500,758 | 492,099 | 483,585 | RCOAA223 |
| Average total assets for the leverage ratio | 792,501 | 783,858 | 785,614 | 773,523 | 768,494 | 757,842 | 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 | $51.6M | $1.9M | 3.77% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $181.2M | $31.9M | 17.58% | 6.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $222.3M | $122.7M | 55.17% | 23.10% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.7M | $4.1M | 150.00% | 0.77% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $159K | $159K | 100.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $292.5M | $288.2M | 98.51% | 54.27% | RC-R Part II, item 4.d, 5.d |
| All other assets | $41.9M | $44.8M | 106.73% | 8.43% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.3M | $15.3M | 100.00% | 2.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $22.1M | NA | 4.16% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $508.9M | ties to item 31 ($508.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $531.0M | RCONB704 |
| Less: excess allowance for credit losses | $101K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $530.9M | 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 | 17.60% | 17.60% | 18.85% | 11.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.71% | 18.71% | 19.96% | 12.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.47% | 18.47% | 19.73% | 11.84% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.34% | 18.34% | 19.55% | 11.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.29% | 18.29% | 19.49% | 11.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.04% | 19.04% | 20.29% | 12.15% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.66% | 18.66% | 19.91% | 11.95% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.38% | 18.38% | 19.63% | 11.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.07% | 18.07% | 19.26% | 11.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.78% | 18.78% | 19.96% | 12.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.61% | 18.61% | 19.78% | 11.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.03% | 19.03% | 20.16% | 11.57% | 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/N.A. (this bank) | Risk-based | 17.60% | 17.60% | 18.85% | 11.79% | |
| Highland Bank | $775.9M | Risk-based | 10.10% | 10.10% | 11.36% | 8.58% |
| Harford Bank | $776.6M | Risk-based | 13.05% | 13.05% | 14.30% | 9.95% |
| People's Bank of Commerce | $776.7M | CBLR | NA | NA | NA | 15.33% |
| Industrial Bank | $774.2M | Risk-based | 25.63% | 25.63% | 26.89% | 15.23% |
| American Bank, N.A. | $773.8M | CBLR | NA | NA | NA | 10.75% |
| Cfsbank | $773.4M | Risk-based | 19.55% | 19.55% | 20.10% | 10.96% |
| Citizens Bank of West Virginia, Inc. | $772.5M | CBLR | NA | NA | NA | 10.00% |
| First Central State Bank | $772.4M | CBLR | NA | NA | NA | 13.39% |
| Wilmington Trust, N.A. | $772.1M | Risk-based | 274.44% | 274.44% | 274.58% | 86.89% |
| Westbury Bank | $771.9M | Risk-based | 11.76% | 11.76% | 12.80% | 9.20% |
| Peer 25th percentile | 12.09% | 12.09% | 13.17% | 9.96% | ||
| Peer median | 16.30% | 16.30% | 17.20% | 10.86% | ||
| Peer 75th percentile | 24.11% | 24.11% | 25.20% | 14.77% | ||
| This bank's percentile | 50 | 50 | 50 | 60 |
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/696430/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.