Spring Hill State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.18% (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: 22.18% (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 28.91% +22.41 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 | $39.9M | 39,870 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $137.9M | 137,930 | RCOAA223 |
| Recomputed ratio | 28.91% | numerator / denominator | |
| Filed ratio | 28.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.41 pp | $30.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 28.91% +20.91 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 | $39.9M | 39,870 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $137.9M | 137,930 | RCOAA223 |
| Recomputed ratio | 28.91% | numerator / denominator | |
| Filed ratio | 28.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +20.91 pp | $28.8M | capital that could be lost first |
Total risk-based capital ratio 30.18% +20.18 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 | $41.6M | 41,623 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $137.9M | 137,930 | RCOAA223 |
| Recomputed ratio | 30.18% | numerator / denominator | |
| Filed ratio | 30.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.18 pp | $27.8M | capital that could be lost first |
Tier 1 leverage ratio 16.65% +11.65 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 | $39.9M | 39,870 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $239.4M | 239,433 | RCOAA224 |
| Recomputed ratio | 16.65% | numerator / denominator | |
| Filed ratio | 16.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.65 pp | $27.9M | 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 | 6,400 | 6,400 | 6,400 | 6,400 | 6,400 | 6,400 | RCOAP742 |
| Retained earnings | 33,470 | 32,735 | 32,087 | 31,237 | 30,272 | 29,477 | RCOAKW00 |
| Accumulated other comprehensive income | (78) | (14) | 28 | 14 | (47) | (79) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,792 | 39,121 | 38,515 | 37,651 | 36,625 | 35,798 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 78 | 14 | (28) | (14) | 47 | 79 | P859 - P840 |
| Common equity Tier 1 capital | 39,870 | 39,135 | 38,487 | 37,637 | 36,672 | 35,877 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,870 | 39,135 | 38,487 | 37,637 | 36,672 | 35,877 | RCOA8274 |
| Tier 2 capital | 1,753 | 1,744 | 1,755 | 1,740 | 1,765 | 1,676 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,753 | 1,744 | 1,755 | 1,740 | 1,765 | 1,676 | RCOA5310 |
| Total capital | 41,623 | 40,879 | 40,242 | 39,377 | 38,437 | 37,553 | RCOA3792 |
| Total risk-weighted assets | 137,930 | 137,299 | 138,273 | 137,037 | 138,829 | 131,568 | RCOAA223 |
| Average total assets for the leverage ratio | 239,433 | 238,570 | 250,562 | 249,641 | 249,888 | 241,425 | 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 | $41.0M | $554K | 1.35% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $103.5M | $52.6M | 50.81% | 37.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.5M | $1.5M | 100.00% | 1.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $81.6M | $79.5M | 97.41% | 56.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.5M | $4.4M | 78.81% | 3.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 1.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $140.3M | ties to item 31 ($140.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $140.3M | RCONB704 |
| Less: excess allowance for credit losses | $2.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $137.9M | 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 | 28.91% | 28.91% | 30.18% | 16.65% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 28.50% | 28.50% | 29.77% | 16.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 27.83% | 27.83% | 29.10% | 15.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 27.46% | 27.46% | 28.73% | 15.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 26.42% | 26.42% | 27.69% | 14.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 27.27% | 27.27% | 28.54% | 14.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 25.98% | 25.98% | 27.26% | 14.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 25.42% | 25.42% | 26.69% | 14.39% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.71% | 24.71% | 25.98% | 14.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 25.14% | 25.14% | 26.41% | 14.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 24.51% | 24.51% | 25.79% | 14.32% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.90% | 23.90% | 25.17% | 13.98% | 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 |
|---|---|---|---|---|---|---|
| Spring Hill State Bank (this bank) | Risk-based | 28.91% | 28.91% | 30.18% | 16.65% | |
| First National Bank and Trust | $238.6M | CBLR | NA | NA | NA | 11.54% |
| Citizens Bank of the Midwest | $238.3M | Risk-based | 11.83% | 11.83% | 13.03% | 8.39% |
| Buckeye Community Bank | $238.3M | CBLR | NA | NA | NA | 12.94% |
| Bankcda | $238.9M | CBLR | NA | NA | NA | 11.45% |
| The First National Bank of Sycamore | $239.4M | Risk-based | 15.54% | 15.54% | 16.63% | 9.96% |
| Compass Bank | $237.6M | Risk-based | 11.77% | 11.77% | 13.03% | 8.77% |
| Marion State Bank | $237.4M | Risk-based | 16.07% | 16.07% | 17.05% | 11.88% |
| Alpine Capital Bank | $237.3M | Risk-based | 22.20% | 22.20% | 23.45% | 13.74% |
| Peer 25th percentile | 11.83% | 11.83% | 13.03% | 9.66% | ||
| Peer median | 15.54% | 15.54% | 16.63% | 11.50% | ||
| Peer 75th percentile | 16.07% | 16.07% | 17.05% | 12.15% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/457060/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.