PB&T Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.87% (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: 5.87% (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 12.67% +6.17 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 | $85.3M | 85,334 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $673.5M | 673,499 | RCOAA223 |
| Recomputed ratio | 12.67% | numerator / denominator | |
| Filed ratio | 12.67% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.17 pp | $41.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.67% +4.67 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 | $85.3M | 85,334 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $673.5M | 673,499 | RCOAA223 |
| Recomputed ratio | 12.67% | numerator / denominator | |
| Filed ratio | 12.67% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.67 pp | $31.5M | capital that could be lost first |
Total risk-based capital ratio 13.87% +3.87 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 | $93.4M | 93,431 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $673.5M | 673,499 | RCOAA223 |
| Recomputed ratio | 13.87% | numerator / denominator | |
| Filed ratio | 13.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.87 pp | $26.1M | capital that could be lost first |
Tier 1 leverage ratio 10.64% +5.64 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 | $85.3M | 85,334 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $801.7M | 801,695 | RCOAA224 |
| Recomputed ratio | 10.64% | numerator / denominator | |
| Filed ratio | 10.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.64 pp | $45.2M | 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 | 45,394 | 45,394 | 29,094 | 29,078 | 29,078 | 29,078 | RCOAP742 |
| Retained earnings | 44,588 | 42,484 | 56,440 | 54,744 | 51,875 | 50,558 | RCOAKW00 |
| Accumulated other comprehensive income | (2,975) | (2,602) | (2,464) | (2,874) | (3,919) | (4,177) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 87,007 | 85,276 | 83,070 | 80,948 | 77,034 | 75,459 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,673) | (2,288) | 747 | 1,098 | 2,084 | 2,282 | P859 - P840 |
| Common equity Tier 1 capital | 85,334 | 82,988 | 83,817 | 82,046 | 79,118 | 77,741 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 85,334 | 82,988 | 83,817 | 82,046 | 79,118 | 77,741 | RCOA8274 |
| Tier 2 capital | 8,097 | 7,794 | 7,193 | 7,319 | 6,915 | 6,431 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,097 | 7,794 | 7,193 | 7,319 | 6,915 | 6,431 | RCOA5310 |
| Total capital | 93,431 | 90,782 | 91,010 | 89,365 | 86,033 | 84,172 | RCOA3792 |
| Total risk-weighted assets | 673,499 | 675,624 | 575,276 | 587,750 | 552,843 | 514,396 | RCOAA223 |
| Average total assets for the leverage ratio | 801,695 | 808,685 | 665,395 | 660,790 | 638,509 | 618,781 | 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 | $55.9M | $1.3M | 2.41% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $128.1M | $22.3M | 17.37% | 3.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.5M | $1.9M | 25.01% | 0.28% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $64.3M | $36.8M | 57.16% | 5.46% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $3.3M | 100.00% | 0.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $543.4M | $542.1M | 99.75% | 80.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.3M | $24.1M | 95.34% | 3.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $42.3M | $41.7M | 98.70% | 6.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $673.5M | ties to item 31 ($673.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $673.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $673.5M | 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 | 12.67% | 12.67% | 13.87% | 10.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.28% | 12.28% | 13.44% | 10.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.57% | 14.57% | 15.82% | 12.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.96% | 13.96% | 15.20% | 12.42% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.31% | 14.31% | 15.56% | 12.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.11% | 15.11% | 16.36% | 12.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.51% | 15.51% | 16.77% | 12.13% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.60% | 15.60% | 16.85% | 11.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.36% | 15.36% | 16.61% | 11.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.79% | 14.79% | 16.04% | 11.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.41% | 14.41% | 15.66% | 10.98% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.68% | 13.68% | 14.93% | 10.78% | 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 |
|---|---|---|---|---|---|---|
| PB&T Bank (this bank) | Risk-based | 12.67% | 12.67% | 13.87% | 10.64% | |
| Cumberland Valley National Bank & Trust Company | $816.1M | CBLR | NA | NA | NA | 9.49% |
| Royal Bank | $816.1M | Risk-based | 15.48% | 15.48% | 16.73% | 10.53% |
| Rollstone Bank & Trust | $816.3M | Risk-based | 13.47% | 13.47% | 14.28% | 10.13% |
| CNB St. Louis Bank | $812.9M | CBLR | NA | NA | NA | 9.29% |
| First Option Bank | $817.6M | Risk-based | 15.76% | 15.76% | 16.65% | 8.18% |
| First Freedom Bank | $817.8M | CBLR | NA | NA | NA | 12.46% |
| FCN Bank, N.A. | $812.5M | Risk-based | 14.01% | 14.01% | 15.18% | 9.92% |
| The First Bank of Greenwich | $812.3M | Risk-based | 11.10% | 11.10% | 12.34% | 9.26% |
| Promiseone Bank | $812.2M | Risk-based | 15.70% | 15.70% | 16.82% | 10.12% |
| Cusb Bank | $812.1M | CBLR | NA | NA | NA | 12.27% |
| Peer 25th percentile | 13.60% | 13.60% | 14.51% | 9.34% | ||
| Peer median | 14.74% | 14.74% | 15.92% | 10.02% | ||
| Peer 75th percentile | 15.64% | 15.64% | 16.71% | 10.43% | ||
| This bank's percentile | 17 | 17 | 17 | 80 |
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/106452/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.