Hills Bancorporation (HBIA) posts $21.9M profit and 13.15% CBLR
Filing Impact
Filing Sentiment
Form Type
8-K
Rhea-AI Filing Summary
Hills Bancorporation reported unaudited net income of $21.9 million for the quarter ended March 31, 2026, giving shareholders an early look at its quarterly performance.
The company highlighted an unaudited capital ratio of 11.7%, calculated as total stockholders’ equity minus the maximum cash obligation related to ESOP shares, divided by total assets. This is a management-defined, non-regulatory measure.
Hills Bancorporation also noted that its primary regulatory capital metric is the Community Bank Leverage Ratio (CBLR), which was approximately 13.15% as of March 31, 2026, indicating a solid buffer above typical minimum regulatory capital levels.
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8-K Event Classification
2 items: 2.02, 7.01
2 items
Item 2.02
Results of Operations and Financial Condition
Financial
Disclosure of earnings results, typically an earnings press release or preliminary financials.
Item 7.01
Regulation FD Disclosure
Disclosure
Material non-public information disclosed under Regulation Fair Disclosure, often investor presentations or guidance.
Key Figures
Net income: $21.9 million
Capital ratio: 11.7%
Community Bank Leverage Ratio (CBLR): 13.15%
3 metrics
Net income
$21.9 million
Unaudited, quarter ended March 31, 2026
Capital ratio
11.7%
Management-defined, non-regulatory measure for quarter ended March 31, 2026
Community Bank Leverage Ratio (CBLR)
13.15%
Primary regulatory capital metric as of March 31, 2026
Key Terms
Community Bank Leverage Ratio, Regulation FD Disclosure, ESOP shares, non‑regulatory measure
4 terms
Community Bank Leverage Ratio financial
"The Company’s primary regulatory capital metric is the Community Bank Leverage Ratio (“CBLR”), which was approximately 13.15% as of March 31, 2026."
Community bank leverage ratio is a regulatory measure that compares a bank’s core capital (its safety cushion) to the size of its balance sheet, showing what share of assets is backed by tangible equity rather than borrowed money. Investors use it like a health check: a higher ratio means the bank has more buffer to absorb losses, support lending and dividends, and face fewer regulatory limits, while a lower ratio signals greater risk.
Regulation FD Disclosure regulatory
"Item 7.01 Regulation FD Disclosure On April 20, 2026, Hills Bancorporation announced to its shareholders unaudited net income..."
Regulation FD disclosure requires public companies to share important, market-moving information with everyone at the same time instead of tipping off analysts or large investors first. Think of it as making sure all players on a field hear the same announcement simultaneously; that fairness helps investors trust that stock prices reflect the same information and reduces the risk of sudden, unfair trading advantages or regulatory penalties for selective leaks.
non‑regulatory measure financial
"This ratio is a management-defined, non‑regulatory measure and is not a regulatory capital ratio."
Earnings Snapshot
Net income: $21.9 million
quarter ended March 31, 2026
Net income
$21.9 million
Capital ratio (management-defined)
11.7%
Community Bank Leverage Ratio (CBLR)
13.15%
FAQ
What net income did Hills Bancorporation (HBIA) report for the March 31, 2026 quarter?
Hills Bancorporation reported unaudited net income of $21.9 million for the quarter ended March 31, 2026. This figure reflects the company’s profitability for the period as communicated to shareholders under Items 2.02 and 7.01.
What capital ratio did Hills Bancorporation (HBIA) disclose for March 31, 2026?
The company disclosed an unaudited capital ratio of 11.7% for the quarter ended March 31, 2026. This measure is calculated using stockholders’ equity minus maximum ESOP cash obligations, divided by total assets, and is a management-defined, non-regulatory metric.
How does Hills Bancorporation (HBIA) calculate its 11.7% capital ratio?
The 11.7% capital ratio is calculated as total stockholders’ equity, less the maximum cash obligation related to ESOP shares, divided by total assets. Hills Bancorporation notes this is a management-defined measure and not a regulatory capital ratio.
What is Hills Bancorporation’s (HBIA) primary regulatory capital metric?
Hills Bancorporation’s primary regulatory capital metric is the Community Bank Leverage Ratio (CBLR). As of March 31, 2026, the CBLR was approximately 13.15%, providing a key regulatory view of the bank’s capitalization level.
Did Hills Bancorporation (HBIA) repeat the same financial disclosure under multiple 8-K items?
Yes. The company disclosed the same figures—$21.9 million unaudited net income and an 11.7% capital ratio—for the quarter ended March 31, 2026 under both Item 2.02 (Results of Operations and Financial Condition) and Item 7.01 (Regulation FD Disclosure).