Bank of Pensacola: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.84% +0.84 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $14.1M | 14,139 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $143.7M | 143,683 | RCOAA224 |
| Recomputed ratio | 9.84% | numerator / denominator | |
| Filed ratio | 9.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.84 pp | $1.2M | 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 | 1,699 | 1,699 | 1,699 | 1,699 | 1,699 | 1,699 | RCOAP742 |
| Retained earnings | 12,440 | 12,055 | 12,023 | 11,728 | 11,492 | 11,256 | 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 | 14,139 | 13,754 | 13,722 | 13,427 | 13,191 | 12,955 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 14,139 | 13,754 | 13,722 | 13,427 | 13,191 | 12,955 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,139 | 13,754 | 13,722 | 13,427 | 13,191 | 12,955 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | 548 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | 548 | |
| Total capital | NA | NA | NA | NA | NA | 13,503 | |
| Total risk-weighted assets | NA | NA | NA | NA | NA | 62,537 | |
| Average total assets for the leverage ratio | 143,683 | 139,844 | 140,878 | 139,938 | 138,334 | 138,869 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.84% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.60% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.72% | 20.72% | 21.59% | 9.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.53% | 18.53% | 19.32% | 8.84% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.77% | 20.77% | 21.68% | 8.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.07% | 21.07% | 22.00% | 8.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.85% | 20.85% | 21.77% | 8.70% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.42% | 19.42% | 20.27% | 8.80% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.75% | 20.75% | 21.66% | 8.72% | 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 |
|---|---|---|---|---|---|---|
| Bank of Pensacola (this bank) | CBLR | NA | NA | NA | 9.84% | |
| Bank of Salem | $147.0M | CBLR | NA | NA | NA | 9.53% |
| Johnson City Bank | $146.8M | CBLR | NA | NA | NA | 12.57% |
| Security Bank of Southwest Missouri | $146.8M | CBLR | NA | NA | NA | 12.74% |
| First New Mexico Bank of Silver City | $147.5M | CBLR | NA | NA | NA | 14.27% |
| First State Bank of Roscoe | $147.5M | Risk-based | 23.95% | 23.95% | 25.05% | 13.84% |
| Mason Bank | $147.5M | CBLR | NA | NA | NA | 19.86% |
| Millbury National Bank | $146.5M | Risk-based | 13.21% | 13.21% | 13.81% | 9.51% |
| Independent Farmers Bank | $146.5M | Risk-based | 16.65% | 16.65% | 17.75% | 10.53% |
| First Independent Bank | $147.6M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 14.93% | 14.93% | 15.78% | 10.53% | ||
| Peer median | 16.65% | 16.65% | 17.75% | 12.57% | ||
| Peer 75th percentile | 20.30% | 20.30% | 21.40% | 13.84% | ||
| This bank's percentile | NA | NA | NA | 22 |
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/581237/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.