Pegasus Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.51% (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: 9.51% (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 16.40% +9.90 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 | $166.2M | 166,203 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.01B | 1,013,506 | RCOAA223 |
| Recomputed ratio | 16.40% | numerator / denominator | |
| Filed ratio | 16.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.90 pp | $100.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.40% +8.40 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 | $166.2M | 166,203 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.01B | 1,013,506 | RCOAA223 |
| Recomputed ratio | 16.40% | numerator / denominator | |
| Filed ratio | 16.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.40 pp | $85.1M | capital that could be lost first |
Total risk-based capital ratio 17.51% +7.51 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 | $177.5M | 177,508 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.01B | 1,013,506 | RCOAA223 |
| Recomputed ratio | 17.51% | numerator / denominator | |
| Filed ratio | 17.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.51 pp | $76.2M | capital that could be lost first |
Tier 1 leverage ratio 11.41% +6.41 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 | $166.2M | 166,203 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.46B | 1,456,965 | RCOAA224 |
| Recomputed ratio | 11.41% | numerator / denominator | |
| Filed ratio | 11.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.41 pp | $93.4M | 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 | 58,539 | 58,413 | 58,286 | 58,212 | 58,097 | 57,977 | RCOAP742 |
| Retained earnings | 107,664 | 110,326 | 104,655 | 98,714 | 92,635 | 92,785 | RCOAKW00 |
| Accumulated other comprehensive income | (1,114) | (1,304) | (1,190) | (1,609) | (2,128) | (2,763) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 165,089 | 167,435 | 161,751 | 155,317 | 148,604 | 147,999 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,114 | 1,304 | 1,190 | 1,609 | 2,128 | 2,763 | P859 - P840 |
| Common equity Tier 1 capital | 166,203 | 168,739 | 162,941 | 156,926 | 150,732 | 150,762 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 166,203 | 168,739 | 162,941 | 156,926 | 150,732 | 150,762 | RCOA8274 |
| Tier 2 capital | 11,305 | 11,081 | 10,888 | 10,349 | 9,979 | 9,891 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,305 | 11,081 | 10,888 | 10,349 | 9,979 | 9,891 | RCOA5310 |
| Total capital | 177,508 | 179,820 | 173,829 | 167,275 | 160,711 | 160,653 | RCOA3792 |
| Total risk-weighted assets | 1,013,506 | 1,021,970 | 1,026,650 | 1,009,040 | 952,233 | 964,392 | RCOAA223 |
| Average total assets for the leverage ratio | 1,456,965 | 1,497,846 | 1,593,495 | 1,469,865 | 1,398,137 | 1,356,854 | 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 | $403.8M | $792K | 0.20% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $94.2M | $878K | 0.93% | 0.09% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $125.3M | $62.6M | 50.00% | 6.18% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $23.7M | $35.5M | 150.00% | 3.51% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $774.5M | $773.1M | 99.82% | 76.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $49.3M | $47.6M | 96.45% | 4.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $98.8M | $93.0M | 94.10% | 9.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $1.01B | ties to item 31 ($1.01B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.01B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.01B | 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 | 16.40% | 16.40% | 17.51% | 11.41% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.51% | 16.51% | 17.60% | 11.27% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.87% | 15.87% | 16.93% | 10.23% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.55% | 15.55% | 16.58% | 10.68% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.83% | 15.83% | 16.88% | 10.78% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.63% | 15.63% | 16.66% | 11.11% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.11% | 15.11% | 16.12% | 10.75% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.78% | 14.78% | 15.77% | 10.55% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.86% | 14.86% | 15.85% | 10.59% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.86% | 15.86% | 17.11% | 10.64% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.92% | 15.92% | 16.98% | 10.56% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.10% | 17.10% | 18.16% | 11.26% | 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 |
|---|---|---|---|---|---|---|
| Pegasus Bank (this bank) | Risk-based | 16.40% | 16.40% | 17.51% | 11.41% | |
| Ameriserv Financial Bank | $1.46B | CBLR | NA | NA | NA | 9.46% |
| Apex Bank | $1.46B | Risk-based | 23.20% | 23.20% | 24.46% | 14.46% |
| North State Bank | $1.46B | Risk-based | 11.34% | 11.34% | 12.07% | 8.50% |
| Central Bank Illinois | $1.46B | CBLR | NA | NA | NA | 10.39% |
| Northwest Bank | $1.45B | CBLR | NA | NA | NA | 16.57% |
| Malaga Bank, FSB | $1.45B | Risk-based | 27.47% | 27.47% | 27.91% | 16.76% |
| Riverview Bank | $1.47B | Risk-based | 14.39% | 14.39% | 15.64% | 10.96% |
| American State Bank | $1.45B | Risk-based | 11.78% | 11.78% | 13.03% | 10.81% |
| Bankers' Bank | $1.47B | Risk-based | 15.86% | 15.86% | 17.02% | 14.70% |
| Peer 25th percentile | 12.43% | 12.43% | 13.69% | 10.39% | ||
| Peer median | 15.13% | 15.13% | 16.33% | 10.96% | ||
| Peer 75th percentile | 21.37% | 21.37% | 22.60% | 14.70% | ||
| This bank's percentile | 67 | 67 | 67 | 56 |
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/3465392/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.