Howard State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.96% (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: 8.96% (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 15.86% +9.36 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 | $9.8M | 9,753 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.5M | 61,496 | RCOAA223 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.36 pp | $5.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.86% +7.86 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 | $9.8M | 9,753 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.5M | 61,496 | RCOAA223 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.86 pp | $4.8M | capital that could be lost first |
Total risk-based capital ratio 16.96% +6.96 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 | $10.4M | 10,431 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.5M | 61,496 | RCOAA223 |
| Recomputed ratio | 16.96% | numerator / denominator | |
| Filed ratio | 16.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.96 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 12.21% +7.21 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 | $9.8M | 9,753 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $79.9M | 79,901 | RCOAA224 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.21 pp | $5.8M | 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 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | 1,450 | RCOAP742 |
| Retained earnings | 8,303 | 8,161 | 7,627 | 7,606 | 7,462 | 7,203 | RCOAKW00 |
| Accumulated other comprehensive income | (2,344) | (2,239) | (2,309) | (2,520) | (3,216) | (2,944) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,409 | 7,372 | 6,768 | 6,536 | 5,696 | 5,709 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,344 | 2,239 | 2,309 | 2,520 | 3,216 | 2,944 | P859 - P840 |
| Common equity Tier 1 capital | 9,753 | 9,611 | 9,077 | 9,056 | 8,912 | 8,653 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,753 | 9,611 | 9,077 | 9,056 | 8,912 | 8,653 | RCOA8274 |
| Tier 2 capital | 678 | 674 | 676 | 675 | 586 | 584 | RCOA5311 |
| Allowance includable in Tier 2 capital | 678 | 674 | 676 | 675 | 586 | 584 | RCOA5310 |
| Total capital | 10,431 | 10,285 | 9,753 | 9,731 | 9,498 | 9,237 | RCOA3792 |
| Total risk-weighted assets | 61,496 | 60,437 | 63,358 | 60,653 | 59,714 | 55,459 | RCOAA223 |
| Average total assets for the leverage ratio | 79,901 | 81,477 | 78,678 | 76,469 | 74,415 | 73,447 | 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 | $1.5M | $306K | 20.00% | 0.50% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.7M | $10.4M | 40.35% | 16.89% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $13.5M | $6.9M | 51.33% | 11.29% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $13K | $20K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $40.6M | $40.6M | 100.00% | 65.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.4M | $1.4M | 100.00% | 2.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $162K | $81K | 50.00% | 0.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.8M | NA | 2.90% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $59.7M | does not tie to item 31 ($61.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $61.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $61.5M | 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 | 15.86% | 15.86% | 16.96% | 12.21% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.90% | 15.90% | 17.02% | 11.80% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 14.33% | 14.33% | 15.39% | 11.54% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 14.93% | 14.93% | 16.04% | 11.84% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 14.92% | 14.92% | 15.91% | 11.98% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.60% | 15.60% | 16.66% | 11.78% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 14.82% | 14.82% | 15.90% | 11.85% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.64% | 15.64% | 16.85% | 11.81% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.10% | 15.10% | 16.30% | 11.45% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.22% | 15.22% | 16.45% | 10.75% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 14.62% | 14.62% | 15.86% | 10.50% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 15.53% | 15.53% | 16.78% | 10.80% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Howard State Bank (this bank) | Risk-based | 15.86% | 15.86% | 16.96% | 12.21% | |
| The Citizens State Bank at Mohall | $80.2M | Risk-based | 16.01% | 16.01% | 16.69% | 11.78% |
| State Bank of Eagle Butte | $80.3M | Risk-based | 23.47% | 23.47% | 24.73% | 12.37% |
| Farmers and Merchants Bank | $80.3M | CBLR | NA | NA | NA | 13.00% |
| Hustisford State Bank | $80.3M | CBLR | NA | NA | NA | 15.24% |
| Kinmundy Bank | $80.1M | Risk-based | 21.50% | 21.50% | 22.36% | 13.04% |
| The City National Bank of San Saba | $80.0M | CBLR | NA | NA | NA | 12.02% |
| CBW Bank | $80.5M | Risk-based | 146.86% | 146.86% | 147.87% | 28.35% |
| Citizens State Bank | $80.7M | CBLR | NA | NA | NA | 15.98% |
| Associated Trust Company, N.A. | $79.7M | Risk-based | 171.77% | 171.77% | 171.77% | 84.07% |
| Beardstown Savings, S.B. | $79.5M | Risk-based | 20.08% | 20.08% | 20.72% | 10.55% |
| Peer 25th percentile | 20.43% | 20.43% | 21.13% | 12.10% | ||
| Peer median | 22.49% | 22.49% | 23.55% | 13.02% | ||
| Peer 75th percentile | 116.02% | 116.02% | 117.09% | 15.80% | ||
| This bank's percentile | 0 | 0 | 17 | 30 |
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/998358/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.