Horizon Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.80% (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: 7.80% (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 15.07% +8.57 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 | $77.7M | 77,718 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $515.7M | 515,720 | RCOAA223 |
| Recomputed ratio | 15.07% | numerator / denominator | |
| Filed ratio | 15.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.57 pp | $44.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.07% +7.07 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 | $77.7M | 77,718 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $515.7M | 515,720 | RCOAA223 |
| Recomputed ratio | 15.07% | numerator / denominator | |
| Filed ratio | 15.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.07 pp | $36.5M | capital that could be lost first |
Total risk-based capital ratio 15.80% +5.80 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 | $81.5M | 81,500 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $515.7M | 515,720 | RCOAA223 |
| Recomputed ratio | 15.80% | numerator / denominator | |
| Filed ratio | 15.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.80 pp | $29.9M | capital that could be lost first |
Tier 1 leverage ratio 13.96% +8.96 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 | $77.7M | 77,718 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $556.8M | 556,845 | RCOAA224 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.96 pp | $49.9M | 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 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | RCOAP742 |
| Retained earnings | 69,952 | 66,468 | 62,705 | 64,389 | 61,316 | 58,545 | RCOAKW00 |
| Accumulated other comprehensive income | 4,013 | 3,873 | 3,858 | 3,614 | 3,970 | 4,274 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,965 | 80,341 | 76,563 | 78,003 | 75,286 | 72,819 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (6,247) | (6,217) | (6,313) | (6,183) | (6,653) | (7,071) | P859 - P840 |
| Common equity Tier 1 capital | 77,718 | 74,124 | 70,250 | 71,820 | 68,633 | 65,748 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 77,718 | 74,124 | 70,250 | 71,820 | 68,633 | 65,748 | RCOA8274 |
| Tier 2 capital | 3,782 | 3,692 | 3,704 | 2,744 | 2,910 | 2,850 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,782 | 3,692 | 3,704 | 2,744 | 2,910 | 2,850 | RCOA5310 |
| Total capital | 81,500 | 77,816 | 73,954 | 74,564 | 71,543 | 68,598 | RCOA3792 |
| Total risk-weighted assets | 515,720 | 516,795 | 512,455 | 522,319 | 480,104 | 465,804 | RCOAA223 |
| Average total assets for the leverage ratio | 556,845 | 519,664 | 511,284 | 498,066 | 488,815 | 464,214 | 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 | $90.6M | $3.3M | 3.66% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.8M | $15.0M | 60.53% | 2.91% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $80.5M | $40.8M | 50.71% | 7.91% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $2.8M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $320.6M | $315.4M | 98.36% | 61.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.7M | $33.8M | 97.42% | 6.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $96.1M | $96.1M | 100.00% | 18.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $7.1M | $3.5M | 50.00% | 0.69% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $5.0M | NA | 0.96% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $510.8M | ties to item 31 ($510.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $515.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $515.7M | 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 | 15.07% | 15.07% | 15.80% | 13.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.34% | 14.34% | 15.06% | 14.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.71% | 13.71% | 14.43% | 13.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.75% | 13.75% | 14.28% | 14.42% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.30% | 14.30% | 14.90% | 14.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.11% | 14.11% | 14.73% | 14.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.52% | 13.52% | 14.12% | 13.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.27% | 14.27% | 14.72% | 14.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.40% | 13.40% | 13.80% | 13.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.87% | 13.87% | 14.28% | 13.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.84% | 13.84% | 14.25% | 13.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.69% | 15.69% | 16.11% | 15.17% | 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 |
|---|---|---|---|---|---|---|
| Horizon Bank (this bank) | Risk-based | 15.07% | 15.07% | 15.80% | 13.96% | |
| Gibsland Bank & Trust Company | $574.3M | CBLR | NA | NA | NA | 16.50% |
| Enterprise Bank | $574.0M | Risk-based | 12.78% | 12.78% | 13.90% | 11.15% |
| First Federal Savings and Loan Association of Lorain | $573.8M | Risk-based | 19.68% | 19.68% | 20.34% | 10.36% |
| Unity Bank | $574.8M | Risk-based | 12.16% | 12.16% | 13.44% | 8.78% |
| Mid-America Bank | $573.3M | Risk-based | 12.23% | 12.23% | 13.27% | 10.18% |
| Intracoastal Bank | $573.2M | Risk-based | 11.83% | 11.83% | 13.08% | 9.77% |
| First Federal Savings Bank | $575.6M | CBLR | NA | NA | NA | 9.54% |
| First Seacoast Bank | $576.3M | Risk-based | 14.90% | 14.90% | 15.96% | 8.92% |
| The Bank of South Carolina | $571.2M | CBLR | NA | NA | NA | 11.76% |
| Peer 25th percentile | 12.18% | 12.18% | 13.31% | 9.54% | ||
| Peer median | 12.51% | 12.51% | 13.67% | 10.18% | ||
| Peer 75th percentile | 14.37% | 14.37% | 15.44% | 11.15% | ||
| This bank's percentile | 83 | 83 | 67 | 89 |
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/663955/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.