PBT Bancorp: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.49% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 2.49% (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 9.35% +2.85 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 | $34.8M | 34,849 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $372.5M | 372,533 | RCOAA223 |
| Recomputed ratio | 9.35% | numerator / denominator | |
| Filed ratio | 9.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +2.85 pp | $10.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.35% +1.35 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 | $34.8M | 34,849 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $372.5M | 372,533 | RCOAA223 |
| Recomputed ratio | 9.35% | numerator / denominator | |
| Filed ratio | 9.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.35 pp | $5.0M | capital that could be lost first |
Total risk-based capital ratio 10.49% +0.49 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 | $39.1M | 39,074 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $372.5M | 372,533 | RCOAA223 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.49 pp | $1.8M | capital that could be lost first |
Tier 1 leverage ratio 8.15% +3.15 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 | $34.8M | 34,849 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $427.5M | 427,531 | RCOAA224 |
| Recomputed ratio | 8.15% | numerator / denominator | |
| Filed ratio | 8.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.15 pp | $13.5M | 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 | 34,125 | 34,125 | 34,125 | 34,125 | 34,125 | 34,125 | RCOAP742 |
| Retained earnings | 724 | 647 | 1,044 | (3,543) | (4,485) | (4,874) | RCOAKW00 |
| Accumulated other comprehensive income | (10,890) | (11,618) | (11,149) | (11,610) | (12,729) | (12,180) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,959 | 23,154 | 24,020 | 18,972 | 16,911 | 17,071 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,890 | 11,618 | 11,149 | 11,610 | 12,729 | 12,180 | P859 - P840 |
| Common equity Tier 1 capital | 34,849 | 34,772 | 35,169 | 30,582 | 29,640 | 29,251 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,849 | 34,772 | 35,169 | 30,582 | 29,640 | 29,251 | RCOA8274 |
| Tier 2 capital | 4,225 | 3,862 | 3,191 | 2,935 | 2,977 | 2,994 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,225 | 3,862 | 3,191 | 2,935 | 2,977 | 2,994 | RCOA5310 |
| Total capital | 39,074 | 38,634 | 38,360 | 33,517 | 32,617 | 32,245 | RCOA3792 |
| Total risk-weighted assets | 372,533 | 337,501 | 308,075 | 270,650 | 274,772 | 258,270 | RCOAA223 |
| Average total assets for the leverage ratio | 427,531 | 400,968 | 370,477 | 347,217 | 343,623 | 330,457 | 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 | $32.7M | $4.3M | 13.06% | 1.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.4M | $14.0M | 26.71% | 3.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $133.0M | $71.4M | 53.67% | 19.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $8.8M | $13.2M | 150.00% | 3.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $229.9M | $219.7M | 95.55% | 58.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.4M | $31.1M | 95.93% | 8.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.2M | $16.2M | 100.00% | 4.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 0.72% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $369.9M | ties to item 31 ($369.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $372.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $372.5M | 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 | 9.35% | 9.35% | 10.49% | 8.15% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.30% | 10.30% | 11.45% | 8.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.42% | 11.42% | 12.45% | 9.49% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.30% | 11.30% | 12.38% | 8.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.79% | 10.79% | 11.87% | 8.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.33% | 11.33% | 12.48% | 8.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.50% | 11.50% | 12.69% | 9.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.23% | 12.23% | 13.48% | 8.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.75% | 11.75% | 13.00% | 8.97% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.80% | 11.80% | 13.05% | 8.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.92% | 11.92% | 13.17% | 8.43% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.65% | 11.65% | 12.90% | 8.63% | 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 |
|---|---|---|---|---|---|---|
| PBT Bancorp (this bank) | Risk-based | 9.35% | 9.35% | 10.49% | 8.15% | |
| American National Bank of Minnesota | $473.2M | Risk-based | 14.32% | 14.32% | 15.58% | 10.85% |
| Community State Bank of Orbisonia | $473.5M | CBLR | NA | NA | NA | 9.99% |
| First Northeast Bank of Nebraska | $472.6M | CBLR | NA | NA | NA | 13.51% |
| Louisiana National Bank | $474.0M | CBLR | NA | NA | NA | 10.49% |
| The Farmers Bank and Savings Company | $472.0M | CBLR | NA | NA | NA | 9.25% |
| The First National Bank of Russell Springs | $475.2M | CBLR | NA | NA | NA | 10.52% |
| BLC Community Bank | $475.5M | Risk-based | 12.28% | 12.28% | 13.35% | 10.22% |
| Citizens National Bank of Cheboygan | $471.0M | Risk-based | 14.29% | 14.29% | 15.45% | 8.49% |
| The Neffs National Bank | $470.8M | CBLR | NA | NA | NA | 16.82% |
| Iowa State Bank | $470.7M | Risk-based | 15.83% | 15.83% | 17.05% | 11.17% |
| Peer 25th percentile | 13.79% | 13.79% | 14.92% | 10.05% | ||
| Peer median | 14.31% | 14.31% | 15.51% | 10.51% | ||
| Peer 75th percentile | 14.70% | 14.70% | 15.94% | 11.09% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/814711/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.