Regulatory Capital Matters

12 Months Ended

Dec. 31, 2025

Banking And Thrift, Regulatory Capital Requirements [Abstract]

HomeTrust Bancshares, Inc. is a bank holding company subject to regulation by the Federal Reserve. As a bank holding company, we are subject to capital adequacy requirements of the Federal Reserve under the Bank Holding Company Act of 1956, as amended and the regulations of the Federal Reserve. The Company's subsidiary, the Bank, an FDIC-insured, North Carolina state-chartered bank and a member of the Federal Reserve System, is supervised and regulated by the Federal Reserve and the NCCOB and is subject to minimum capital requirements applicable to state member banks established by the Federal Reserve that are calculated in a manner similar to those applicable to bank holding companies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by bank regulators that, if undertaken, could have a direct material effect on the Company's financial statements.

Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.

At December 31, 2025, HomeTrust Bancshares, Inc. and the Bank each exceeded all regulatory capital requirements. Consistent with the Company's goals to operate a sound and profitable organization, its policy is for the Bank to maintain a “well-capitalized” status under the regulatory capital categories of the Federal Reserve. The Bank was categorized as "well-capitalized" at December 31, 2025 under applicable regulatory requirements.

HomeTrust Bancshares, Inc. and the Bank's actual and required minimum capital amounts and ratios are as follows:


					Regulatory Requirements
	Actual				Minimum for Capital Adequacy Purposes				Minimum to Be Well Capitalized
	Amount		Ratio		Amount		Ratio		Amount		Ratio
HomeTrust Bancshares, Inc.
December 31, 2025
CET1 Capital (to risk-weighted assets)	$	560,919	13.83	%	$	182,491	4.50	%	$	263,598	6.50	%
Tier 1 Capital (to total adjusted assets)	571,139		12.99		175,853		4.00		219,816		5.00
Tier 1 Capital (to risk-weighted assets)	571,139		14.08		243,321		6.00		324,429		8.00
Total Risk-based Capital (to risk-weighted assets)	617,238		15.22		324,429		8.00		405,536		10.00

December 31, 2024
CET1 Capital (to risk-weighted assets)	$	515,455	12.71	%	$	182,537	4.50	%	$	263,664	6.50	%
Tier 1 Capital (to total adjusted assets)	525,575		11.88		176,978		4.00		221,222		5.00
Tier 1 Capital (to risk-weighted assets)	525,575		12.96		243,382		6.00		324,509		8.00
Total Risk-based Capital (to risk-weighted assets)	570,119		14.06		324,509		8.00		405,637		10.00

HomeTrust Bank
December 31, 2025
CET1 Capital (to risk-weighted assets)	$	555,807	13.71	%	$	182,427	4.50	%	$	263,506	6.50	%
Tier 1 Capital (to total adjusted assets)	555,807		12.65		175,795		4.00		219,743		5.00
Tier 1 Capital (to risk-weighted assets)	555,807		13.71		243,236		6.00		324,315		8.00
Total Risk-based Capital (to risk-weighted assets)	601,906		14.85		324,315		8.00		405,394		10.00

December 31, 2024
CET1 Capital (to risk-weighted assets)	$	516,762	12.74	%	$	182,528	4.50	%	$	263,652	6.50	%
Tier 1 Capital (to total adjusted assets)	516,762		11.68		176,943		4.00		221,179		5.00
Tier 1 Capital (to risk-weighted assets)	516,762		12.74		243,371		6.00		324,494		8.00
Total Risk-based Capital (to risk-weighted assets)	561,306		13.84		324,494		8.00		405,618		10.00

As permitted by the interim final rule issued on March 27, 2020 by the federal banking regulatory agencies, the Company has elected the option to delay the estimated impact on regulatory capital of ASU 2016-13, which was adopted on July 1, 2020. The initial adoption of ASU 2016-13 as well as 25% of the quarterly increases in the ACL subsequent to adoption (collectively the “transition adjustments”) were delayed for two years. After two years, the cumulative amount of the transition adjustments became fixed and were phased out of the regulatory capital calculations evenly over a three-year period, with 75% recognized in year three, 50% recognized in year four, and 25% recognized in year five. Starting with the quarter ended March 31, 2025, the temporary regulatory capital benefits have been fully reversed.

In addition to the minimum CET1, Tier 1 and total risk-based capital ratios, both HomeTrust Bancshares, Inc. and the Bank have to maintain a capital conservation buffer consisting of additional CET1 capital of more than 2.50% above the required minimum levels in order to avoid limitations on paying dividends, engaging in share repurchases, and paying discretionary bonuses based on percentages of eligible retained income that could be utilized for such actions. As of December 31, 2025, the Company's and Bank's risk-based capital exceeded the required capital contribution buffer.

Dividends paid by HomeTrust Bank are limited, without prior regulatory approval, to current year earnings and earnings less dividends paid during the preceding two years.

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References + Details

HomeTrust Bancshares, Inc. 10-K