Penn Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.19% (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: 9.19% (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 16.17% +9.67 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 | $393.9M | 393,889 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.44B | 2,435,742 | RCOAA223 |
| Recomputed ratio | 16.17% | numerator / denominator | |
| Filed ratio | 16.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.67 pp | $235.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.17% +8.17 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 | $393.9M | 393,889 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.44B | 2,435,742 | RCOAA223 |
| Recomputed ratio | 16.17% | numerator / denominator | |
| Filed ratio | 16.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.17 pp | $199.0M | capital that could be lost first |
Total risk-based capital ratio 17.19% +7.19 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 | $418.6M | 418,623 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.44B | 2,435,742 | RCOAA223 |
| Recomputed ratio | 17.19% | numerator / denominator | |
| Filed ratio | 17.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.19 pp | $175.0M | capital that could be lost first |
Tier 1 leverage ratio 12.68% +7.68 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 | $393.9M | 393,889 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.11B | 3,107,514 | RCOAA224 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.68 pp | $238.5M | 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 | 93,489 | 93,489 | 93,489 | 93,489 | 93,489 | 93,489 | RCOAP742 |
| Retained earnings | 303,639 | 299,508 | 294,826 | 290,196 | 287,303 | 284,515 | RCOAKW00 |
| Accumulated other comprehensive income | (61,178) | (61,747) | (60,328) | (64,642) | (72,363) | (76,655) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 335,950 | 331,250 | 327,987 | 319,043 | 308,429 | 301,349 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 57,939 | 58,508 | 57,089 | 61,403 | 69,121 | 73,401 | P859 - P840 |
| Common equity Tier 1 capital | 393,889 | 389,758 | 385,076 | 380,446 | 377,550 | 374,750 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 393,889 | 389,758 | 385,076 | 380,446 | 377,550 | 374,750 | RCOA8274 |
| Tier 2 capital | 24,734 | 23,807 | 23,769 | 25,456 | 22,754 | 21,936 | RCOA5311 |
| Allowance includable in Tier 2 capital | 24,734 | 23,807 | 23,769 | 25,456 | 22,754 | 21,936 | RCOA5310 |
| Total capital | 418,623 | 413,565 | 408,845 | 405,902 | 400,304 | 396,686 | RCOA3792 |
| Total risk-weighted assets | 2,435,742 | 2,365,491 | 2,326,670 | 2,379,392 | 2,245,886 | 2,178,596 | RCOAA223 |
| Average total assets for the leverage ratio | 3,107,514 | 3,082,546 | 3,090,403 | 3,103,195 | 3,032,820 | 2,998,180 | 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 | $127.5M | $4.3M | 3.34% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $649.0M | $141.0M | 21.73% | 5.79% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $750.0M | $375.0M | 50.00% | 15.39% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.5M | $17.2M | 150.00% | 0.71% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $12.4M | $18.6M | 150.00% | 0.77% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.45B | $1.45B | 100.00% | 59.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $150.4M | $142.3M | 94.59% | 5.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $272.4M | $272.4M | 100.00% | 11.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.7M | $1.7M | 100.00% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $11.1M | NA | 0.46% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.42B | ties to item 31 ($2.42B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.44B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.44B | 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 | 16.17% | 16.17% | 17.19% | 12.68% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.48% | 16.48% | 17.48% | 12.64% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.55% | 16.55% | 17.57% | 12.46% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.99% | 15.99% | 17.06% | 12.26% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.81% | 16.81% | 17.82% | 12.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 17.20% | 17.20% | 18.21% | 12.50% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.63% | 17.63% | 18.60% | 12.22% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.56% | 17.56% | 18.46% | 12.16% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.29% | 17.29% | 18.21% | 12.19% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.28% | 17.28% | 18.27% | 12.44% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.08% | 17.08% | 18.09% | 12.27% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.93% | 16.93% | 17.98% | 12.32% | 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 |
|---|---|---|---|---|---|---|
| Penn Community Bank (this bank) | Risk-based | 16.17% | 16.17% | 17.19% | 12.68% | |
| CB&S Bank, Inc. | $3.07B | CBLR | NA | NA | NA | 10.42% |
| Midwest Bankcentre | $3.07B | Risk-based | 13.54% | 13.54% | 14.79% | 12.15% |
| Guaranty Bank and Trust Company | $3.07B | CBLR | NA | NA | NA | 10.42% |
| BankNewport | $3.07B | Risk-based | 12.70% | 12.70% | 13.62% | 10.58% |
| Lawrence Bank | $3.04B | Risk-based | 12.86% | 12.86% | 13.77% | 9.78% |
| The National Bank of Indianapolis | $3.04B | Risk-based | 11.42% | 11.42% | 12.47% | 9.29% |
| Mascoma Bank | $3.03B | Risk-based | 12.01% | 12.01% | 12.87% | 9.09% |
| Unibank for Savings | $3.11B | Risk-based | 14.02% | 14.02% | 15.27% | 8.83% |
| The Bank of Tampa | $3.02B | Risk-based | 14.52% | 14.52% | 15.77% | 10.97% |
| Peer 25th percentile | 12.35% | 12.35% | 13.24% | 9.29% | ||
| Peer median | 12.86% | 12.86% | 13.77% | 10.42% | ||
| Peer 75th percentile | 13.78% | 13.78% | 15.03% | 10.58% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/328777/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.