The Home Trust & Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.33% (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: 8.33% (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 15.11% +8.61 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 | $32.0M | 32,020 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.9M | 211,866 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.61 pp | $18.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.11% +7.11 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 | $32.0M | 32,020 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.9M | 211,866 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.11 pp | $15.1M | capital that could be lost first |
Total risk-based capital ratio 16.33% +6.33 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 | $34.6M | 34,590 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.9M | 211,866 | RCOAA223 |
| Recomputed ratio | 16.33% | numerator / denominator | |
| Filed ratio | 16.33% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.33 pp | $13.4M | capital that could be lost first |
Tier 1 leverage ratio 10.83% +5.83 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 | $32.0M | 32,020 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $295.8M | 295,763 | RCOAA224 |
| Recomputed ratio | 10.83% | numerator / denominator | |
| Filed ratio | 10.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.83 pp | $17.2M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 28,020 | 27,470 | 26,933 | 26,748 | 26,305 | 25,965 | RCOAKW00 |
| Accumulated other comprehensive income | (3,659) | (4,109) | (3,878) | (3,809) | (5,758) | (5,774) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,361 | 27,361 | 27,055 | 26,939 | 24,547 | 24,191 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,659 | 4,109 | 4,043 | 3,960 | 5,985 | 5,983 | P859 - P840 |
| Common equity Tier 1 capital | 32,020 | 31,470 | 31,098 | 30,899 | 30,532 | 30,174 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,020 | 31,470 | 31,098 | 30,899 | 30,532 | 30,174 | RCOA8274 |
| Tier 2 capital | 2,570 | 2,570 | 2,454 | 2,455 | 2,442 | 2,404 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,570 | 2,570 | 2,454 | 2,455 | 2,442 | 2,404 | RCOA5310 |
| Total capital | 34,590 | 34,040 | 33,552 | 33,354 | 32,974 | 32,578 | RCOA3792 |
| Total risk-weighted assets | 211,866 | 213,359 | 210,252 | 206,796 | 206,806 | 211,998 | RCOAA223 |
| Average total assets for the leverage ratio | 295,763 | 295,122 | 291,215 | 290,897 | 293,031 | 296,095 | 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 | $6.6M | $996K | 15.07% | 0.47% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.8M | $13.3M | 18.79% | 6.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $201K | $40K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $59.2M | $30.2M | 51.08% | 14.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 1.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $151.4M | $150.4M | 99.33% | 70.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.4M | $3.5M | 78.79% | 1.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.3M | $11.3M | 99.39% | 5.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $211.9M | ties to item 31 ($211.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $211.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $211.9M | 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 | 15.11% | 15.11% | 16.33% | 10.83% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.75% | 14.75% | 15.95% | 10.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.79% | 14.79% | 15.96% | 10.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.94% | 14.94% | 16.13% | 10.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.76% | 14.76% | 15.94% | 10.42% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.23% | 14.23% | 15.37% | 10.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.22% | 14.22% | 15.30% | 10.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.51% | 14.51% | 15.63% | 10.13% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.38% | 14.38% | 15.49% | 10.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.34% | 14.34% | 15.48% | 9.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.57% | 14.57% | 15.74% | 10.05% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.00% | 15.00% | 15.00% | 10.44% | 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 |
|---|---|---|---|---|---|---|
| The Home Trust & Savings Bank (this bank) | Risk-based | 15.11% | 15.11% | 16.33% | 10.83% | |
| First Whitney Bank and Trust | $287.5M | Risk-based | 14.41% | 14.41% | 14.60% | 11.53% |
| Gateway Bank, F.S.B. | $288.2M | CBLR | NA | NA | NA | 13.84% |
| Manhattan Bank | $287.1M | Risk-based | 17.25% | 17.25% | 18.51% | 9.90% |
| Community Partners Savings Bank | $288.4M | Risk-based | 24.71% | 24.71% | 25.29% | 11.88% |
| Interstate Bank | $288.4M | CBLR | NA | NA | NA | 9.36% |
| Fairfax State Savings Bank | $287.0M | CBLR | NA | NA | NA | 9.46% |
| Vintage Bank Kansas | $288.6M | CBLR | NA | NA | NA | 11.56% |
| Catalyst Bank | $286.8M | Risk-based | 43.37% | 43.37% | 44.62% | 26.55% |
| Farmers Bank | $288.7M | CBLR | NA | NA | NA | 16.23% |
| Nantahala Bank & Trust Company | $288.8M | Risk-based | 14.38% | 14.93% | 16.00% | 9.43% |
| Peer 25th percentile | 14.41% | 14.93% | 16.00% | 9.57% | ||
| Peer median | 17.25% | 17.25% | 18.51% | 11.55% | ||
| Peer 75th percentile | 24.71% | 24.71% | 25.29% | 13.35% | ||
| This bank's percentile | 40 | 40 | 40 | 40 |
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/60545/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.