Houghton State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.19% (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: 13.19% (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 19.94% +13.44 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 | $31.4M | 31,390 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.4M | 157,443 | RCOAA223 |
| Recomputed ratio | 19.94% | numerator / denominator | |
| Filed ratio | 19.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.44 pp | $21.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.94% +11.94 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 | $31.4M | 31,390 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.4M | 157,443 | RCOAA223 |
| Recomputed ratio | 19.94% | numerator / denominator | |
| Filed ratio | 19.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.94 pp | $18.8M | capital that could be lost first |
Total risk-based capital ratio 21.19% +11.19 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 | $33.4M | 33,359 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.4M | 157,443 | RCOAA223 |
| Recomputed ratio | 21.19% | numerator / denominator | |
| Filed ratio | 21.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.19 pp | $17.6M | capital that could be lost first |
Tier 1 leverage ratio 15.41% +10.41 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 | $31.4M | 31,390 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $203.7M | 203,665 | RCOAA224 |
| Recomputed ratio | 15.41% | numerator / denominator | |
| Filed ratio | 15.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.41 pp | $21.2M | 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 | 12,815 | 12,815 | 12,815 | 12,815 | 12,815 | 12,815 | RCOAP742 |
| Retained earnings | 23,593 | 23,129 | 22,659 | 22,241 | 21,782 | 21,258 | RCOAKW00 |
| Accumulated other comprehensive income | (1,241) | (1,180) | (1,063) | (1,191) | (1,359) | (1,554) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,167 | 34,764 | 34,411 | 33,865 | 33,238 | 32,519 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,777) | (3,838) | (3,955) | (3,827) | (3,659) | (3,464) | P859 - P840 |
| Common equity Tier 1 capital | 31,390 | 30,926 | 30,456 | 30,038 | 29,579 | 29,055 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,390 | 30,926 | 30,456 | 30,038 | 29,579 | 29,055 | RCOA8274 |
| Tier 2 capital | 1,969 | 2,013 | 2,119 | 1,982 | 1,984 | 2,027 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,969 | 2,013 | 2,119 | 1,982 | 1,984 | 2,027 | RCOA5310 |
| Total capital | 33,359 | 32,939 | 32,575 | 32,020 | 31,563 | 31,082 | RCOA3792 |
| Total risk-weighted assets | 157,443 | 160,915 | 169,517 | 166,278 | 169,061 | 168,291 | RCOAA223 |
| Average total assets for the leverage ratio | 203,665 | 211,858 | 205,627 | 200,430 | 205,715 | 214,701 | 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 | $11.4M | $538K | 4.73% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.4M | $5.7M | 17.13% | 3.63% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $13.5M | $6.7M | 50.00% | 4.27% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $133.6M | $131.8M | 98.65% | 83.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.7M | $11.4M | 97.19% | 7.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 0.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $157.6M | ties to item 31 ($157.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $157.6M | RCONB704 |
| Less: excess allowance for credit losses | $131K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $157.4M | 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 | 19.94% | 19.94% | 21.19% | 15.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.22% | 19.22% | 20.47% | 14.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.97% | 17.97% | 19.22% | 14.81% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.06% | 18.06% | 19.26% | 14.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.50% | 17.50% | 18.67% | 14.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.26% | 17.26% | 18.47% | 13.53% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.62% | 16.62% | 17.81% | 13.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.47% | 15.47% | 16.61% | 12.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.03% | 15.03% | 16.17% | 12.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.08% | 14.08% | 15.17% | 11.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.67% | 13.67% | 14.77% | 11.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.57% | 14.57% | 15.70% | 12.02% | 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 |
|---|---|---|---|---|---|---|
| Houghton State Bank (this bank) | Risk-based | 19.94% | 19.94% | 21.19% | 15.41% | |
| Commonwealth Cooperative Bank | $205.0M | CBLR | NA | NA | NA | 16.31% |
| First Cahawba Bank | $205.7M | CBLR | NA | NA | NA | 10.81% |
| Minnstar Bank N.A. | $204.0M | Risk-based | 13.42% | 13.42% | 14.67% | 10.38% |
| Legacy State Bank | $205.9M | CBLR | NA | NA | NA | 12.05% |
| The First National Bank of Groton | $203.9M | CBLR | NA | NA | NA | 14.58% |
| The Halstead Bank | $205.9M | Risk-based | 11.32% | 11.32% | 12.57% | 8.56% |
| The First National Bank of Dryden | $203.9M | CBLR | NA | NA | NA | 13.55% |
| Greeneville Federal Bank, F.S.B. | $203.9M | Risk-based | 22.14% | 22.14% | 23.39% | 15.59% |
| Liberty Bank | $206.0M | Risk-based | 12.41% | 12.41% | 13.29% | 9.35% |
| Badger Bank | $206.0M | CBLR | NA | NA | NA | 12.40% |
| Peer 25th percentile | 12.13% | 12.13% | 13.11% | 10.48% | ||
| Peer median | 12.91% | 12.91% | 13.98% | 12.23% | ||
| Peer 75th percentile | 15.60% | 15.60% | 16.85% | 14.32% | ||
| This bank's percentile | 75 | 75 | 75 | 80 |
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/528241/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.