Horizon Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.60% (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: 5.60% (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 12.60% +6.10 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 | $667.7M | 667,651 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.30B | 5,298,773 | RCOAA223 |
| Recomputed ratio | 12.60% | numerator / denominator | |
| Filed ratio | 12.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.10 pp | $323.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.60% +4.60 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 | $667.7M | 667,651 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.30B | 5,298,773 | RCOAA223 |
| Recomputed ratio | 12.60% | numerator / denominator | |
| Filed ratio | 12.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.60 pp | $243.7M | capital that could be lost first |
Total risk-based capital ratio 13.60% +3.60 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 | $720.9M | 720,864 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.30B | 5,298,773 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.60 pp | $191.0M | capital that could be lost first |
Tier 1 leverage ratio 10.52% +5.52 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 | $667.7M | 667,651 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.34B | 6,343,798 | RCOAA224 |
| Recomputed ratio | 10.52% | numerator / denominator | |
| Filed ratio | 10.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.52 pp | $350.5M | 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 | 666,613 | 666,613 | 666,613 | 666,613 | 528,662 | 528,662 | RCOAP742 |
| Retained earnings | 161,248 | 145,323 | 128,312 | 108,585 | 337,952 | 320,427 | RCOAKW00 |
| Accumulated other comprehensive income | (24,015) | (33,713) | (25,996) | (34,275) | (36,403) | (37,406) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 803,846 | 778,223 | 768,929 | 740,923 | 830,211 | 811,683 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (136,195) | (127,015) | (134,753) | (128,618) | (129,066) | (128,655) | P859 - P840 |
| Common equity Tier 1 capital | 667,651 | 651,208 | 634,176 | 612,305 | 701,145 | 683,028 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 667,651 | 651,208 | 634,176 | 612,305 | 701,145 | 683,028 | RCOA8274 |
| Tier 2 capital | 53,213 | 52,901 | 53,140 | 52,449 | 56,853 | 54,795 | RCOA5311 |
| Allowance includable in Tier 2 capital | 53,213 | 52,901 | 53,140 | 52,449 | 56,853 | 54,795 | RCOA5310 |
| Total capital | 720,864 | 704,109 | 687,316 | 664,754 | 757,998 | 737,823 | RCOA3792 |
| Total risk-weighted assets | 5,298,773 | 5,274,331 | 5,290,109 | 5,215,464 | 5,738,216 | 5,706,372 | RCOAA223 |
| Average total assets for the leverage ratio | 6,343,798 | 6,376,874 | 6,382,056 | 7,158,295 | 7,487,762 | 7,607,195 | 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 | $214.3M | $8.5M | 3.96% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $930.8M | $155.4M | 16.70% | 2.93% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $75.8M | $75.8M | 100.00% | 1.43% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.53B | $1.06B | 69.57% | 20.03% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $33.7M | $50.5M | 150.00% | 0.95% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $11.0M | $11.3M | 103.17% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.39B | $3.31B | 97.49% | 62.44% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $3.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 7 |
| All other assets | $337.5M | $532.1M | 157.68% | 10.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $65.5M | $65.5M | 100.00% | 1.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $8.7M | $8.7M | 100.00% | 0.16% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $20.7M | NA | 0.39% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.28B | ties to item 31 ($5.28B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.30B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.30B | 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 | 12.60% | 12.60% | 13.60% | 10.52% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.35% | 12.35% | 13.35% | 10.21% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.99% | 11.99% | 12.99% | 9.94% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.74% | 11.74% | 12.75% | 8.55% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.22% | 12.22% | 13.21% | 9.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.97% | 11.97% | 12.93% | 8.98% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.70% | 11.70% | 12.64% | 8.64% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.43% | 11.43% | 12.33% | 8.84% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.38% | 11.38% | 12.26% | 8.84% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.70% | 11.70% | 12.59% | 8.63% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.96% | 11.96% | 12.87% | 8.41% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.22% | 12.22% | 13.11% | 8.77% | 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 |
|---|---|---|---|---|---|---|
| Horizon Bank (this bank) | Risk-based | 12.60% | 12.60% | 13.60% | 10.52% | |
| The Washington Trust Company, of Westerly | $6.55B | Risk-based | 12.22% | 12.22% | 13.15% | 8.92% |
| TrustCo Bank | $6.52B | Risk-based | 14.48% | 14.48% | 15.73% | 8.38% |
| SMBC Manubank | $6.60B | Risk-based | 23.92% | 23.92% | 24.05% | 9.63% |
| United Fidelity Bank, FSB | $6.49B | Risk-based | 11.08% | 13.26% | 15.09% | 10.16% |
| First Bank | $6.65B | Risk-based | 13.06% | 13.06% | 13.98% | 9.67% |
| Midland States Bank | $6.69B | Risk-based | 13.59% | 13.59% | 14.84% | 10.08% |
| Alpine Bank | $6.69B | Risk-based | 15.21% | 15.21% | 16.42% | 11.02% |
| Choice Financial Group | $6.38B | CBLR | NA | NA | NA | 10.84% |
| Heartland Bank and Trust Company | $6.72B | Risk-based | 14.75% | 14.75% | 15.80% | 11.94% |
| Third Coast Bank | $6.73B | Risk-based | 12.10% | 12.10% | 12.91% | 11.44% |
| Peer 25th percentile | 12.22% | 13.06% | 13.98% | 9.64% | ||
| Peer median | 13.59% | 13.59% | 15.09% | 10.12% | ||
| Peer 75th percentile | 14.75% | 14.75% | 15.80% | 10.97% | ||
| This bank's percentile | 33 | 22 | 22 | 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/130541/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.