Little Horn State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.59% (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: 4.59% (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 11.34% +4.84 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 | $42.0M | 42,044 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $370.8M | 370,821 | RCOAA223 |
| Recomputed ratio | 11.34% | numerator / denominator | |
| Filed ratio | 11.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.84 pp | $17.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.34% +3.34 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 | $42.0M | 42,044 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $370.8M | 370,821 | RCOAA223 |
| Recomputed ratio | 11.34% | numerator / denominator | |
| Filed ratio | 11.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.34 pp | $12.4M | capital that could be lost first |
Total risk-based capital ratio 12.59% +2.59 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 | $46.7M | 46,685 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $370.8M | 370,821 | RCOAA223 |
| Recomputed ratio | 12.59% | numerator / denominator | |
| Filed ratio | 12.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.59 pp | $9.6M | capital that could be lost first |
Tier 1 leverage ratio 10.34% +5.34 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 | $42.0M | 42,044 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $406.4M | 406,426 | RCOAA224 |
| Recomputed ratio | 10.34% | numerator / denominator | |
| Filed ratio | 10.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.34 pp | $21.7M | 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 | 22,373 | 22,373 | 22,373 | 22,373 | 22,373 | 18,373 | RCOAP742 |
| Retained earnings | 19,671 | 18,483 | 17,018 | 15,737 | 15,114 | 14,763 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,044 | 40,856 | 39,391 | 38,110 | 37,487 | 33,136 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 42,044 | 40,856 | 39,391 | 38,110 | 37,487 | 33,136 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,044 | 40,856 | 39,391 | 38,110 | 37,487 | 33,136 | RCOA8274 |
| Tier 2 capital | 4,641 | 4,430 | 4,380 | 4,235 | 4,121 | 3,804 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,641 | 4,430 | 4,380 | 4,235 | 4,121 | 3,804 | RCOA5310 |
| Total capital | 46,685 | 45,286 | 43,771 | 42,345 | 41,608 | 36,940 | RCOA3792 |
| Total risk-weighted assets | 370,821 | 353,914 | 350,125 | 338,784 | 329,727 | 303,631 | RCOAA223 |
| Average total assets for the leverage ratio | 406,426 | 392,950 | 387,775 | 369,689 | 352,950 | 324,177 | 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 | $4.3M | $507K | 11.84% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15K | $15K | 100.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $41.8M | $8.4M | 20.00% | 2.25% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $80.0M | $49.3M | 61.57% | 13.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.7M | $5.6M | 150.00% | 1.50% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $271.6M | $270.0M | 99.41% | 72.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.3M | $15.4M | 94.40% | 4.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.2M | $22.2M | 100.00% | 5.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $371.3M | ties to item 31 ($371.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $371.3M | RCONB704 |
| Less: excess allowance for credit losses | $463K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $370.8M | 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 | 11.34% | 11.34% | 12.59% | 10.34% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.54% | 11.54% | 12.80% | 10.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.25% | 11.25% | 12.50% | 10.16% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.25% | 11.25% | 12.50% | 10.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.37% | 11.37% | 12.62% | 10.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.91% | 10.91% | 12.17% | 10.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.54% | 10.54% | 11.79% | 9.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.11% | 11.11% | 12.36% | 10.16% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.79% | 10.79% | 12.04% | 10.23% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.80% | 11.80% | 13.05% | 10.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.54% | 12.54% | 13.79% | 11.77% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.46% | 11.46% | 12.71% | 10.23% | 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 |
|---|---|---|---|---|---|---|
| Little Horn State Bank (this bank) | Risk-based | 11.34% | 11.34% | 12.59% | 10.34% | |
| CIBC National Trust Company | $412.8M | Risk-based | 215.65% | 215.65% | 215.86% | 59.61% |
| State Bank & Trust | $413.0M | CBLR | NA | NA | NA | 9.01% |
| The Bank of Tioga | $412.1M | Risk-based | 15.38% | 15.38% | 15.89% | 9.39% |
| Bank of Frankewing | $413.1M | CBLR | NA | NA | NA | 11.25% |
| Village Bank | $411.9M | Risk-based | 12.43% | 12.43% | 13.58% | 8.98% |
| Farmers and Merchants Bank of South Carolina | $413.6M | Risk-based | 42.67% | 42.67% | 43.42% | 16.56% |
| First Community Bank | $413.6M | Risk-based | 11.96% | 11.96% | 13.15% | 9.93% |
| Branson Bank | $414.1M | Risk-based | 11.24% | 11.24% | 12.49% | 9.20% |
| First Vision Bank of Tennessee | $414.2M | Risk-based | 17.72% | 17.72% | 18.97% | 12.40% |
| Peer 25th percentile | 12.19% | 12.19% | 13.37% | 9.20% | ||
| Peer median | 15.38% | 15.38% | 15.89% | 9.93% | ||
| Peer 75th percentile | 30.20% | 30.20% | 31.20% | 12.40% | ||
| This bank's percentile | 14 | 14 | 14 | 56 |
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/537551/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.