Pathfinder Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.62% (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: 6.62% (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 13.36% +6.86 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 | $138.8M | 138,753 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.04B | 1,038,944 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.86 pp | $71.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.36% +5.36 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 | $138.8M | 138,753 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.04B | 1,038,944 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.36 pp | $55.6M | capital that could be lost first |
Total risk-based capital ratio 14.62% +4.62 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 | $151.9M | 151,921 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.04B | 1,038,944 | RCOAA223 |
| Recomputed ratio | 14.62% | numerator / denominator | |
| Filed ratio | 14.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.62 pp | $48.0M | capital that could be lost first |
Tier 1 leverage ratio 9.64% +4.64 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 | $138.8M | 138,753 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.44B | 1,439,996 | RCOAA224 |
| Recomputed ratio | 9.64% | numerator / denominator | |
| Filed ratio | 9.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.64 pp | $66.8M | 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 | 45,791 | 45,791 | 45,791 | 45,791 | 45,791 | 45,791 | RCOAP742 |
| Retained earnings | 103,066 | 100,641 | 97,801 | 105,784 | 105,666 | 106,366 | RCOAKW00 |
| Accumulated other comprehensive income | (7,123) | (6,715) | (5,367) | (7,257) | (8,858) | (8,432) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 141,734 | 139,717 | 138,225 | 144,318 | 142,599 | 143,725 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,981) | (3,546) | (5,051) | (3,317) | (1,873) | (2,456) | P859 - P840 |
| Common equity Tier 1 capital | 138,753 | 136,171 | 133,174 | 141,001 | 140,726 | 141,269 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 138,753 | 136,171 | 133,174 | 141,001 | 140,726 | 141,269 | RCOA8274 |
| Tier 2 capital | 13,168 | 12,733 | 12,654 | 13,501 | 12,965 | 13,041 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,168 | 12,733 | 12,654 | 13,501 | 12,965 | 13,041 | RCOA5310 |
| Total capital | 151,921 | 148,904 | 145,828 | 154,502 | 153,691 | 154,310 | RCOA3792 |
| Total risk-weighted assets | 1,038,944 | 1,001,651 | 994,844 | 1,074,030 | 1,033,465 | 1,038,170 | RCOAA223 |
| Average total assets for the leverage ratio | 1,439,996 | 1,390,457 | 1,423,171 | 1,450,853 | 1,453,232 | 1,441,155 | 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 | $26.0M | $2.3M | 8.98% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $485.5M | $121.7M | 25.06% | 11.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $331.0M | $196.3M | 59.29% | 18.63% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $33.1M | $49.6M | 150.00% | 4.71% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $35.0M | $52.2M | 149.18% | 4.95% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $495.6M | $495.6M | 99.99% | 47.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $104.7M | $99.2M | 94.76% | 9.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $36.7M | $36.7M | 100.00% | 3.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.05B | ties to item 31 ($1.05B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.05B | RCONB704 |
| Less: excess allowance for credit losses | $14.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.04B | 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 | 13.36% | 13.36% | 14.62% | 9.64% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.59% | 13.59% | 14.87% | 9.79% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.39% | 13.39% | 14.66% | 9.36% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.13% | 13.13% | 14.39% | 9.72% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.62% | 13.62% | 14.87% | 9.68% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.61% | 13.61% | 14.86% | 9.80% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.40% | 13.40% | 14.65% | 9.64% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.26% | 13.26% | 14.52% | 9.13% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.82% | 14.82% | 16.07% | 10.30% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.39% | 14.39% | 15.65% | 10.13% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.80% | 13.80% | 15.05% | 10.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.51% | 13.51% | 14.76% | 10.11% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Pathfinder Bank (this bank) | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% | |
| American Heritage Bank | $1.48B | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% |
| Elkhorn Valley Bank & Trust | $1.49B | Risk-based | 12.90% | 12.90% | 14.15% | 10.49% |
| United Bank | $1.48B | Risk-based | 20.70% | 20.70% | 21.86% | 15.79% |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Park State Bank | $1.49B | Risk-based | 14.94% | 14.94% | 15.80% | 9.89% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| Ascend Bank | $1.49B | CBLR | NA | NA | NA | 9.65% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| Peer 25th percentile | 12.77% | 12.77% | 13.97% | 9.57% | ||
| Peer median | 14.94% | 14.94% | 15.79% | 9.89% | ||
| Peer 75th percentile | 18.12% | 18.12% | 18.83% | 10.29% | ||
| This bank's percentile | 43 | 43 | 43 | 33 |
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/729310/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.