Horizon Bank, SSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.24% (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: 5.24% (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 11.99% +5.49 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 | $221.1M | 221,141 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.84B | 1,844,681 | RCOAA223 |
| Recomputed ratio | 11.99% | numerator / denominator | |
| Filed ratio | 11.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.49 pp | $101.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.99% +3.99 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 | $221.1M | 221,141 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.84B | 1,844,681 | RCOAA223 |
| Recomputed ratio | 11.99% | numerator / denominator | |
| Filed ratio | 11.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.99 pp | $73.6M | capital that could be lost first |
Total risk-based capital ratio 13.24% +3.24 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 | $244.3M | 244,287 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.84B | 1,844,681 | RCOAA223 |
| Recomputed ratio | 13.24% | numerator / denominator | |
| Filed ratio | 13.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.24 pp | $59.8M | capital that could be lost first |
Tier 1 leverage ratio 8.95% +3.95 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 | $221.1M | 221,141 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.47B | 2,469,939 | RCOAA224 |
| Recomputed ratio | 8.95% | numerator / denominator | |
| Filed ratio | 8.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.95 pp | $97.6M | 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 | 83,871 | 83,873 | 83,873 | 83,873 | 83,873 | 83,873 | RCOAP742 |
| Retained earnings | 139,057 | 137,320 | 140,795 | 143,844 | 142,624 | 141,177 | RCOAKW00 |
| Accumulated other comprehensive income | (18,668) | (17,418) | (16,661) | (17,047) | (21,873) | (19,665) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 204,260 | 203,775 | 208,007 | 210,670 | 204,624 | 205,385 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,881 | 15,631 | 14,874 | 15,260 | 20,086 | 17,878 | P859 - P840 |
| Common equity Tier 1 capital | 221,141 | 219,406 | 222,881 | 225,930 | 224,710 | 223,263 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 221,141 | 219,406 | 222,881 | 225,930 | 224,710 | 223,263 | RCOA8274 |
| Tier 2 capital | 23,146 | 22,888 | 22,373 | 22,027 | 21,894 | 21,754 | RCOA5311 |
| Allowance includable in Tier 2 capital | 23,146 | 22,888 | 22,373 | 22,027 | 21,894 | 21,754 | RCOA5310 |
| Total capital | 244,287 | 242,294 | 245,254 | 247,957 | 246,604 | 245,017 | RCOA3792 |
| Total risk-weighted assets | 1,844,681 | 1,823,691 | 1,782,175 | 1,754,337 | 1,743,667 | 1,732,392 | RCOAA223 |
| Average total assets for the leverage ratio | 2,469,939 | 2,374,544 | 2,450,624 | 2,357,748 | 2,332,142 | 2,380,924 | 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 | $126.6M | $2.4M | 1.92% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $704.5M | $117.2M | 16.63% | 6.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $56.3M | $3.7M | 6.55% | 0.20% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $224.6M | $112.3M | 50.00% | 6.07% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $407K | $610K | 150.00% | 0.03% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $1.41B | $1.38B | 97.93% | 74.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $139.2M | $134.4M | 96.57% | 7.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $119.8M | $101.7M | 84.85% | 5.49% | 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 | $1.85B | ties to item 31 ($1.85B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.85B | RCONB704 |
| Less: excess allowance for credit losses | $7.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.84B | 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 | 11.99% | 11.99% | 13.24% | 8.95% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.03% | 12.03% | 13.29% | 9.24% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.51% | 12.51% | 13.76% | 9.09% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.88% | 12.88% | 14.13% | 9.58% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.89% | 12.89% | 14.14% | 9.64% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.89% | 12.89% | 14.14% | 9.38% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.72% | 12.72% | 13.97% | 8.79% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.70% | 12.70% | 13.96% | 9.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.62% | 12.62% | 13.88% | 9.12% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.79% | 12.79% | 14.05% | 8.95% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.51% | 12.51% | 13.76% | 8.52% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.24% | 12.24% | 13.50% | 8.39% | 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, SSB (this bank) | Risk-based | 11.99% | 11.99% | 13.24% | 8.95% | |
| Schaumburg Bank & Trust Company, N.A. | $2.56B | Risk-based | 11.07% | 11.07% | 11.62% | 9.36% |
| United Business Bank | $2.56B | Risk-based | 13.76% | 13.76% | 14.87% | 11.66% |
| Community National Bank | $2.54B | Risk-based | 17.14% | 17.14% | 18.39% | 12.68% |
| American National Bank & Trust | $2.54B | Risk-based | 12.66% | 12.66% | 13.77% | 10.18% |
| Cornerstone Bank | $2.57B | Risk-based | 11.84% | 11.84% | 12.31% | 9.22% |
| Extraco Banks, N.A. | $2.57B | Risk-based | 15.88% | 15.88% | 17.14% | 8.67% |
| Bank Five Nine | $2.53B | Risk-based | 12.13% | 12.13% | 12.78% | 9.77% |
| Community National Bank & Trust | $2.53B | Risk-based | 13.04% | 13.04% | 14.24% | 8.97% |
| South Shore Bank | $2.52B | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% |
| Peer 25th percentile | 12.13% | 12.13% | 12.78% | 9.22% | ||
| Peer median | 13.04% | 13.04% | 14.24% | 9.77% | ||
| Peer 75th percentile | 13.87% | 13.87% | 14.87% | 10.18% | ||
| This bank's percentile | 22 | 22 | 33 | 11 |
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/703552/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.