PCB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.58% (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: 6.58% (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 13.35% +6.85 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 | $393.7M | 393,709 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.95B | 2,949,377 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.85 pp | $202.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.35% +5.35 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 | $393.7M | 393,709 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.95B | 2,949,377 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.35 pp | $157.8M | capital that could be lost first |
Total risk-based capital ratio 14.58% +4.58 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 | $430.0M | 429,968 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.95B | 2,949,377 | RCOAA223 |
| Recomputed ratio | 14.58% | numerator / denominator | |
| Filed ratio | 14.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.58 pp | $135.0M | capital that could be lost first |
Tier 1 leverage ratio 11.54% +6.54 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 | $393.7M | 393,709 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.41B | 3,410,442 | RCOAA224 |
| Recomputed ratio | 11.54% | numerator / denominator | |
| Filed ratio | 11.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.54 pp | $223.2M | 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 | 222,584 | 222,351 | 222,121 | 221,836 | 221,609 | 221,377 | RCOAP742 |
| Retained earnings | 171,934 | 168,334 | 161,193 | 157,133 | 151,007 | 146,696 | RCOAKW00 |
| Accumulated other comprehensive income | (6,129) | (5,750) | (4,856) | (5,408) | (6,527) | (7,044) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 388,389 | 384,935 | 378,458 | 373,561 | 366,089 | 361,029 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,320 | 4,947 | 4,162 | 4,723 | 5,915 | 6,535 | P859 - P840 |
| Common equity Tier 1 capital | 393,709 | 389,882 | 382,620 | 378,284 | 372,004 | 367,564 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 393,709 | 389,882 | 382,620 | 378,284 | 372,004 | 367,564 | RCOA8274 |
| Tier 2 capital | 36,259 | 35,336 | 34,925 | 34,270 | 34,817 | 33,140 | RCOA5311 |
| Allowance includable in Tier 2 capital | 36,259 | 35,336 | 34,925 | 34,270 | 34,817 | 33,140 | RCOA5310 |
| Total capital | 429,968 | 425,218 | 417,545 | 412,554 | 406,821 | 400,704 | RCOA3792 |
| Total risk-weighted assets | 2,949,377 | 2,895,796 | 2,835,907 | 2,778,585 | 2,810,924 | 2,738,742 | RCOAA223 |
| Average total assets for the leverage ratio | 3,410,442 | 3,331,261 | 3,313,497 | 3,362,496 | 3,236,018 | 3,108,899 | 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 | $265.2M | $4.6M | 1.73% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $193.2M | $40.6M | 21.04% | 1.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $654.8M | $429.8M | 65.64% | 14.57% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $4.9M | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.28B | $2.26B | 99.42% | 76.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $118.5M | $111.7M | 94.29% | 3.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $100.0M | $94.0M | 93.99% | 3.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $2.95B | ties to item 31 ($2.95B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.95B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.95B | 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 | 13.35% | 13.35% | 14.58% | 11.54% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.46% | 13.46% | 14.68% | 11.70% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.49% | 13.49% | 14.72% | 11.55% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.61% | 13.61% | 14.85% | 11.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.23% | 13.23% | 14.47% | 11.50% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.42% | 13.42% | 14.63% | 11.82% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.72% | 13.72% | 14.92% | 12.16% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.33% | 14.33% | 15.54% | 12.49% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.38% | 14.38% | 15.60% | 12.37% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.37% | 14.37% | 15.59% | 12.44% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.85% | 14.85% | 16.07% | 13.16% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.87% | 15.87% | 17.11% | 13.44% | 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 |
|---|---|---|---|---|---|---|
| PCB Bank (this bank) | Risk-based | 13.35% | 13.35% | 14.58% | 11.54% | |
| Bankwell Bank | $3.47B | Risk-based | 11.67% | 11.67% | 12.70% | 10.39% |
| Banco do Brasil Americas | $3.47B | Risk-based | 23.30% | 23.30% | 24.56% | 10.90% |
| Ponce Bank, N.A. | $3.49B | Risk-based | 17.87% | 17.87% | 18.88% | 15.81% |
| Cache Valley Bank | $3.49B | Risk-based | 12.04% | 12.04% | 13.19% | 10.68% |
| The Farmers & Merchants State Bank | $3.49B | Risk-based | 11.84% | 11.84% | 12.91% | 9.44% |
| First Farmers Bank & Trust Co. | $3.50B | Risk-based | 12.82% | 12.82% | 14.07% | 10.06% |
| Bank of Ann Arbor | $3.50B | Risk-based | 14.27% | 14.27% | 15.42% | 13.17% |
| MVB Bank, Inc. | $3.50B | CBLR | NA | NA | NA | 10.27% |
| Old Plank Trail Community Bank, N.A. | $3.53B | Risk-based | 10.81% | 10.81% | 11.46% | 8.82% |
| First Carolina Bank | $3.41B | Risk-based | 12.88% | 12.88% | 13.72% | 11.36% |
| Peer 25th percentile | 11.84% | 11.84% | 12.91% | 10.11% | ||
| Peer median | 12.82% | 12.82% | 13.72% | 10.53% | ||
| Peer 75th percentile | 14.27% | 14.27% | 15.42% | 11.25% | ||
| This bank's percentile | 67 | 67 | 67 | 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/3212402/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.