Horicon Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.06% (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: 4.06% (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 10.81% +4.31 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 | $158.9M | 158,877 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.47B | 1,469,095 | RCOAA223 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.31 pp | $63.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.81% +2.81 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 | $158.9M | 158,877 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.47B | 1,469,095 | RCOAA223 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.81 pp | $41.3M | capital that could be lost first |
Total risk-based capital ratio 12.06% +2.06 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 | $177.2M | 177,242 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.47B | 1,469,095 | RCOAA223 |
| Recomputed ratio | 12.06% | numerator / denominator | |
| Filed ratio | 12.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.06 pp | $30.3M | capital that could be lost first |
Tier 1 leverage ratio 9.72% +4.72 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 | $158.9M | 158,877 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.63B | 1,634,147 | RCOAA224 |
| Recomputed ratio | 9.72% | numerator / denominator | |
| Filed ratio | 9.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.72 pp | $77.2M | 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 | 82,467 | 82,467 | 82,467 | 82,467 | 82,467 | 82,467 | RCOAP742 |
| Retained earnings | 90,560 | 89,115 | 86,079 | 82,935 | 79,647 | 74,939 | RCOAKW00 |
| Accumulated other comprehensive income | (2,835) | (2,906) | (2,317) | (2,722) | (3,583) | (4,314) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 170,192 | 168,676 | 166,229 | 162,680 | 158,531 | 153,092 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (11,315) | (11,805) | (12,955) | (13,113) | (12,820) | (12,657) | P859 - P840 |
| Common equity Tier 1 capital | 158,877 | 156,871 | 153,274 | 149,567 | 145,711 | 140,435 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 158,877 | 156,871 | 153,274 | 149,567 | 145,711 | 140,435 | RCOA8274 |
| Tier 2 capital | 18,365 | 17,654 | 16,490 | 15,493 | 15,090 | 16,808 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,365 | 17,654 | 16,490 | 15,493 | 15,090 | 16,808 | RCOA5310 |
| Total capital | 177,242 | 174,525 | 169,764 | 165,060 | 160,801 | 157,243 | RCOA3792 |
| Total risk-weighted assets | 1,469,095 | 1,464,434 | 1,426,419 | 1,412,278 | 1,388,257 | 1,343,781 | RCOAA223 |
| Average total assets for the leverage ratio | 1,634,147 | 1,599,267 | 1,585,639 | 1,545,508 | 1,512,666 | 1,521,199 | 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 | $142.2M | $3.9M | 2.71% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $86.5M | $24.1M | 27.82% | 1.64% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $839K | $168K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $275.5M | $156.7M | 56.88% | 10.66% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $31.2M | $46.8M | 150.00% | 3.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $11.1M | $16.6M | 150.00% | 1.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.06B | $1.04B | 98.09% | 70.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $55.5M | $51.8M | 93.35% | 3.52% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $3.7M | $46.6M | 1250.00% | 3.17% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $92.1M | $85.7M | 93.08% | 5.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.4M | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.47B | ties to item 31 ($1.47B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.47B | RCONB704 |
| Less: excess allowance for credit losses | $179K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.47B | 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 | 10.81% | 10.81% | 12.06% | 9.72% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.71% | 10.71% | 11.92% | 9.81% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.75% | 10.75% | 11.90% | 9.67% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.59% | 10.59% | 11.69% | 9.68% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.50% | 10.50% | 11.58% | 9.63% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.45% | 10.45% | 11.70% | 9.23% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.57% | 10.57% | 11.52% | 8.95% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.20% | 10.20% | 11.08% | 8.97% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.03% | 10.03% | 10.91% | 9.01% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.06% | 10.06% | 10.92% | 8.96% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.98% | 9.98% | 10.79% | 8.89% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.98% | 9.98% | 10.85% | 8.80% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Horicon Bank (this bank) | Risk-based | 10.81% | 10.81% | 12.06% | 9.72% | |
| Community Bank | $1.66B | Risk-based | 14.22% | 14.22% | 15.18% | 9.94% |
| Benchmark Bank | $1.65B | Risk-based | 11.89% | 11.89% | 13.11% | 8.47% |
| The Ohio Valley Bank Company | $1.65B | CBLR | NA | NA | NA | 9.73% |
| Forcht Bank, N.A. | $1.65B | Risk-based | 12.37% | 12.37% | 13.62% | 8.16% |
| Meredith Village Savings Bank | $1.64B | Risk-based | 15.09% | 15.09% | 16.33% | 10.26% |
| East Cambridge Savings Bank | $1.66B | Risk-based | 13.68% | 13.68% | 14.39% | 9.69% |
| Main Street Bank | $1.67B | Risk-based | 17.31% | 17.31% | 18.31% | 12.04% |
| US Metro Bank | $1.64B | Risk-based | 12.35% | 12.35% | 13.60% | 10.42% |
| Citizens Tri-County Bank | $1.64B | CBLR | NA | NA | NA | 9.34% |
| Peer 25th percentile | 12.36% | 12.36% | 13.61% | 9.34% | ||
| Peer median | 13.68% | 13.68% | 14.39% | 9.73% | ||
| Peer 75th percentile | 14.66% | 14.66% | 15.75% | 10.26% | ||
| This bank's percentile | 0 | 0 | 0 | 44 |
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/528849/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.