Hyden Citizens Bank, Inc: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.35% (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: 6.35% (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 13.58% +7.08 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 | $14.0M | 13,995 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.0M | 103,034 | RCOAA223 |
| Recomputed ratio | 13.58% | numerator / denominator | |
| Filed ratio | 13.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.08 pp | $7.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.58% +5.58 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 | $14.0M | 13,995 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.0M | 103,034 | RCOAA223 |
| Recomputed ratio | 13.58% | numerator / denominator | |
| Filed ratio | 13.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.58 pp | $5.8M | capital that could be lost first |
Total risk-based capital ratio 14.35% +4.35 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 | $14.8M | 14,782 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.0M | 103,034 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.35 pp | $4.5M | capital that could be lost first |
Tier 1 leverage ratio 9.18% +4.18 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 | $14.0M | 13,995 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $152.5M | 152,523 | RCOAA224 |
| Recomputed ratio | 9.18% | numerator / denominator | |
| Filed ratio | 9.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.18 pp | $6.4M | 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 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | RCOAP742 |
| Retained earnings | 7,295 | 6,840 | 6,921 | 6,550 | 6,599 | 6,487 | RCOAKW00 |
| Accumulated other comprehensive income | (4,081) | (4,177) | (3,902) | (4,280) | (5,036) | (5,355) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,914 | 9,363 | 9,719 | 8,970 | 8,263 | 7,832 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,081 | 4,177 | 3,902 | 4,280 | 5,036 | 5,355 | P859 - P840 |
| Common equity Tier 1 capital | 13,995 | 13,540 | 13,621 | 13,250 | 13,299 | 13,187 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,995 | 13,540 | 13,621 | 13,250 | 13,299 | 13,187 | RCOA8274 |
| Tier 2 capital | 787 | 795 | 800 | 793 | 805 | 810 | RCOA5311 |
| Allowance includable in Tier 2 capital | 787 | 795 | 800 | 793 | 805 | 810 | RCOA5310 |
| Total capital | 14,782 | 14,335 | 14,421 | 14,043 | 14,104 | 13,997 | RCOA3792 |
| Total risk-weighted assets | 103,034 | 107,303 | 108,533 | 105,157 | 107,129 | 112,345 | RCOAA223 |
| Average total assets for the leverage ratio | 152,523 | 149,343 | 150,011 | 148,763 | 150,399 | 150,529 | 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 | $4.8M | $543K | 11.23% | 0.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $59.9M | $28.6M | 47.76% | 27.75% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.5M | $304K | 20.00% | 0.30% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $29.0M | $14.5M | 50.00% | 14.07% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $53.0M | $49.9M | 94.27% | 48.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.3M | $5.0M | 94.84% | 4.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.1M | $4.1M | 100.00% | 4.01% | 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 | $103.0M | ties to item 31 ($103.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $103.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $103.0M | 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 | 13.58% | 13.58% | 14.35% | 9.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.62% | 12.62% | 13.36% | 9.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.55% | 12.55% | 13.29% | 9.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.60% | 12.60% | 13.35% | 8.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.41% | 12.41% | 13.17% | 8.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.74% | 11.74% | 12.46% | 8.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.98% | 11.98% | 12.70% | 8.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.48% | 11.48% | 12.19% | 8.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.72% | 11.72% | 12.46% | 8.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.86% | 11.86% | 12.58% | 8.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.73% | 11.73% | 12.49% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.74% | 11.74% | 12.52% | 8.74% | 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 |
|---|---|---|---|---|---|---|
| Hyden Citizens Bank, Inc (this bank) | Risk-based | 13.58% | 13.58% | 14.35% | 9.18% | |
| Carmine State Bank | $148.8M | CBLR | NA | NA | NA | 10.00% |
| Peoples Bank of Wyaconda | $148.5M | CBLR | NA | NA | NA | 10.56% |
| Miami Savings Bank | $148.3M | CBLR | NA | NA | NA | 21.29% |
| The Readlyn Savings Bank | $148.3M | Risk-based | 26.80% | 26.80% | 28.02% | 19.30% |
| The Farmers Bank | $148.3M | Risk-based | 18.25% | 18.25% | 19.50% | 11.21% |
| Du Quoin State Bank | $148.2M | Risk-based | 25.11% | 25.11% | 26.23% | 10.78% |
| Farmers Trust & Savings Bank | $148.1M | Risk-based | 13.31% | 13.31% | 14.32% | 9.00% |
| The Pineries Bank | $149.1M | Risk-based | 21.83% | 21.83% | 22.70% | 11.34% |
| State Bank of Downs | $148.0M | CBLR | NA | NA | NA | 12.64% |
| BANK19 | $147.8M | Risk-based | 33.25% | 33.25% | 33.97% | 15.33% |
| Peer 25th percentile | 19.15% | 19.15% | 20.30% | 10.61% | ||
| Peer median | 23.47% | 23.47% | 24.46% | 11.28% | ||
| Peer 75th percentile | 26.38% | 26.38% | 27.57% | 14.66% | ||
| This bank's percentile | 17 | 17 | 17 | 10 |
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/211114/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.