Horizon Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.78% +1.78 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $21.9M | 21,856 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $202.7M | 202,702 | RCOAA224 |
| Recomputed ratio | 10.78% | numerator / denominator | |
| Filed ratio | 10.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.78 pp | $3.6M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 17,856 | 17,338 | 18,870 | 18,217 | 17,710 | 17,188 | RCOAKW00 |
| Accumulated other comprehensive income | (650) | (612) | (461) | (575) | (756) | (933) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,206 | 20,726 | 22,409 | 21,642 | 20,954 | 20,255 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 650 | 612 | 461 | 575 | 756 | 933 | P859 - P840 |
| Common equity Tier 1 capital | 21,856 | 21,338 | 22,870 | 22,217 | 21,710 | 21,188 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,856 | 21,338 | 22,870 | 22,217 | 21,710 | 21,188 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 202,702 | 205,214 | 201,806 | 199,008 | 203,042 | 203,259 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.55% | 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 Financial Bank (this bank) | CBLR | NA | NA | NA | 10.78% | |
| Bank of Delight | $201.0M | CBLR | NA | NA | NA | 13.39% |
| Keen Bank, N.A. | $201.1M | Risk-based | 12.21% | 12.21% | 13.46% | 8.43% |
| State Bank & Trust of Kenmare | $201.1M | Risk-based | 16.93% | 16.93% | 17.78% | 9.25% |
| Peoplestrust Bank | $201.2M | CBLR | NA | NA | NA | 11.11% |
| The First National Bank of Louisburg | $201.3M | CBLR | NA | NA | NA | 10.88% |
| Keystone Savings Bank | $200.8M | Risk-based | 15.37% | 15.37% | 16.47% | 11.29% |
| Smartbiz Bank, N.A. | $200.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.42% |
| Millennial Bank | $201.3M | Risk-based | 9.52% | 9.52% | 10.45% | 8.78% |
| The Citizens Bank of Cochran | $201.4M | Risk-based | 21.00% | 21.00% | 22.26% | 14.76% |
| Minden Exchange Bank & Trust Company | $201.4M | CBLR | NA | NA | NA | 19.84% |
| Peer 25th percentile | 10.73% | 10.73% | 11.99% | 8.89% | ||
| Peer median | 13.79% | 13.79% | 14.96% | 10.99% | ||
| Peer 75th percentile | 16.54% | 16.54% | 17.46% | 12.86% | ||
| This bank's percentile | NA | NA | NA | 40 |
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/877350/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.