Penncrest Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.48% +4.48 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $33.9M | 33,896 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $251.4M | 251,430 | RCOAA224 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.48 pp | $11.3M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 34,094 | 33,755 | 33,523 | 33,310 | 33,022 | 32,721 | RCOAKW00 |
| Accumulated other comprehensive income | (3,940) | (4,078) | (3,385) | (3,782) | (4,874) | (4,891) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,154 | 29,677 | 30,138 | 29,528 | 28,148 | 27,830 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,742 | 3,869 | 3,161 | 3,542 | 4,616 | 4,616 | P859 - P840 |
| Common equity Tier 1 capital | 33,896 | 33,546 | 33,299 | 33,070 | 32,764 | 32,446 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,896 | 33,546 | 33,299 | 33,070 | 32,764 | 32,446 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 251,430 | 244,556 | 240,493 | 239,357 | 238,899 | 234,544 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.82% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.83% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.14% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.09% | 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 |
|---|---|---|---|---|---|---|
| Penncrest Bank (this bank) | CBLR | NA | NA | NA | 13.48% | |
| 1st National Bank | $247.2M | Risk-based | 14.71% | 14.71% | 15.96% | 9.56% |
| Bodcaw Bank | $247.3M | CBLR | NA | NA | NA | 10.89% |
| Citizens Bank of Eldon | $247.3M | CBLR | NA | NA | NA | 11.53% |
| Union Bank | $247.0M | Risk-based | 21.26% | 21.26% | 21.88% | 10.68% |
| Cornerstone State Bank | $247.0M | CBLR | NA | NA | NA | 10.60% |
| Hendricks County Bank and Trust Company | $247.4M | CBLR | NA | NA | NA | 9.96% |
| Drake Bank | $247.4M | Risk-based | 9.80% | 9.80% | 11.07% | 7.27% |
| Bridge City State Bank | $246.8M | Risk-based | 20.16% | 20.16% | 21.03% | 11.71% |
| Farmers Bank and Trust Company | $247.8M | CBLR | NA | NA | NA | 9.46% |
| Bank of Weston | $246.5M | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% |
| Peer 25th percentile | 12.53% | 12.53% | 13.78% | 9.48% | ||
| Peer median | 14.71% | 14.71% | 15.96% | 10.28% | ||
| Peer 75th percentile | 20.16% | 20.16% | 21.03% | 10.84% | ||
| This bank's percentile | NA | NA | NA | 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/805876/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.