Hoosier Heartland State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.47% (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: 3.47% (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 10.35% +3.85 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 | $30.8M | 30,832 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $297.9M | 297,932 | RCOAA223 |
| Recomputed ratio | 10.35% | numerator / denominator | |
| Filed ratio | 10.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.85 pp | $11.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.35% +2.35 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 | $30.8M | 30,832 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $297.9M | 297,932 | RCOAA223 |
| Recomputed ratio | 10.35% | numerator / denominator | |
| Filed ratio | 10.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.35 pp | $7.0M | capital that could be lost first |
Total risk-based capital ratio 11.47% +1.47 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 | $34.2M | 34,186 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $297.9M | 297,932 | RCOAA223 |
| Recomputed ratio | 11.47% | numerator / denominator | |
| Filed ratio | 11.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.47 pp | $4.4M | capital that could be lost first |
Tier 1 leverage ratio 8.70% +3.70 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 | $30.8M | 30,832 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $354.4M | 354,426 | RCOAA224 |
| Recomputed ratio | 8.70% | numerator / denominator | |
| Filed ratio | 8.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.70 pp | $13.1M | 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 | 15,280 | 15,280 | 15,280 | 15,280 | 15,280 | 15,280 | RCOAP742 |
| Retained earnings | 15,552 | 15,124 | 14,299 | 14,103 | 13,669 | 13,353 | RCOAKW00 |
| Accumulated other comprehensive income | (5,518) | (5,347) | (5,493) | (6,084) | (7,763) | (7,689) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,314 | 25,057 | 24,086 | 23,299 | 21,186 | 20,944 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,518 | 5,347 | 5,493 | 6,084 | 7,763 | 7,689 | P859 - P840 |
| Common equity Tier 1 capital | 30,832 | 30,404 | 29,579 | 29,383 | 28,949 | 28,633 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,832 | 30,404 | 29,579 | 29,383 | 28,949 | 28,633 | RCOA8274 |
| Tier 2 capital | 3,354 | 3,249 | 3,170 | 3,057 | 2,996 | 2,941 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,354 | 3,249 | 3,170 | 3,057 | 2,996 | 2,941 | RCOA5310 |
| Total capital | 34,186 | 33,653 | 32,749 | 32,440 | 31,945 | 31,574 | RCOA3792 |
| Total risk-weighted assets | 297,932 | 293,157 | 296,454 | 285,253 | 272,669 | 267,104 | RCOAA223 |
| Average total assets for the leverage ratio | 354,426 | 354,831 | 350,717 | 344,446 | 339,832 | 335,932 | 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 | $5.7M | $791K | 13.94% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $57.1M | $17.8M | 31.27% | 5.99% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $14.5M | $2.9M | 20.00% | 0.97% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $64.4M | $47.4M | 73.55% | 15.90% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.0M | $1.6M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $199.6M | $199.6M | 100.00% | 66.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.2M | $19.8M | 93.50% | 6.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.4M | $6.4M | 100.00% | 2.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $296.2M | ties to item 31 ($296.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $297.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $297.9M | 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 | 10.35% | 10.35% | 11.47% | 8.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.37% | 10.37% | 11.48% | 8.57% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.98% | 9.98% | 11.05% | 8.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.30% | 10.30% | 11.37% | 8.53% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.62% | 10.62% | 11.72% | 8.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.72% | 10.72% | 11.82% | 8.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.50% | 10.50% | 11.58% | 8.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.70% | 10.70% | 11.77% | 8.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.63% | 10.63% | 11.70% | 8.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.86% | 10.86% | 11.92% | 8.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.66% | 10.66% | 11.69% | 8.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.01% | 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 |
|---|---|---|---|---|---|---|
| Hoosier Heartland State Bank (this bank) | Risk-based | 10.35% | 10.35% | 11.47% | 8.70% | |
| MCNB Bank and Trust Co. | $356.5M | CBLR | NA | NA | NA | 12.29% |
| First National Bank of Giddings | $356.2M | CBLR | NA | NA | NA | 11.18% |
| The Pauls Valley National Bank | $356.6M | Risk-based | 12.63% | 12.63% | 13.77% | 9.48% |
| Union Bank & Trust Company | $355.8M | CBLR | NA | NA | NA | 10.19% |
| Interamerican Bank, a Federal Savings Bank | $355.7M | Risk-based | 17.88% | 17.88% | 19.14% | 11.21% |
| Osb Community Bank | $355.6M | Risk-based | 15.79% | 15.79% | 17.04% | 11.64% |
| State Street Bank and Trust Company | $357.1M | Risk-based | 12.01% | 12.01% | 13.18% | 9.99% |
| Rivers Edge Bank | $357.1M | Risk-based | 10.33% | 10.33% | 11.58% | 8.30% |
| Flint Community Bank | $357.1M | Risk-based | 12.72% | 12.72% | 13.97% | 9.06% |
| Murphy Bank | $357.2M | CBLR | NA | NA | NA | 14.89% |
| Peer 25th percentile | 12.17% | 12.17% | 13.32% | 9.60% | ||
| Peer median | 12.68% | 12.68% | 13.87% | 10.68% | ||
| Peer 75th percentile | 15.02% | 15.02% | 16.28% | 11.53% | ||
| This bank's percentile | 17 | 17 | 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/157744/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.