secwatch.observer — SEC 8-K summary
======================================

Issuer:     HILLS BANCORPORATION (HBIA)
CIK:        0000732417
Form:       8-K
Filed at:   2026-04-24T23:59:59+00:00
Accession:  0000732417-26-000037
Event type: earnings
Sentiment:  neutral
Materiality: 0.50
Item codes: 2.02, 7.01
LLM model:  deepseek-v4-flash:cloud@v2

Hills Bancorporation Q1 2026 net income $21.9M; capital ratio 11.7%
-------------------------------------------------------------------

- Unaudited net income of $21.9M for quarter ended March 31, 2026.
- Management-defined capital ratio of 11.7% (non-regulatory, ESOP-adjusted).
- Community Bank Leverage Ratio (primary regulatory metric) approximately 13.15% as of March 31, 2026.
- Results announced on April 20, 2026; no comparative prior-period figures provided.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/732417/000073241726000037/0000732417-26-000037-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/732417/000073241726000037/hbia-20260420.htm
  HTML page:      https://secwatch.observer/filing/0000732417-26-000037

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer