Pennian Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.52% (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: 8.52% (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 15.27% +8.77 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 | $63.1M | 63,120 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $413.4M | 413,437 | RCOAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.77 pp | $36.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.27% +7.27 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 | $63.1M | 63,120 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $413.4M | 413,437 | RCOAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.27 pp | $30.0M | capital that could be lost first |
Total risk-based capital ratio 16.52% +6.52 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 | $68.3M | 68,292 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $413.4M | 413,437 | RCOAA223 |
| Recomputed ratio | 16.52% | numerator / denominator | |
| Filed ratio | 16.52% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.52 pp | $26.9M | capital that could be lost first |
Tier 1 leverage ratio 9.24% +4.24 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 | $63.1M | 63,120 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $683.1M | 683,089 | RCOAA224 |
| Recomputed ratio | 9.24% | numerator / denominator | |
| Filed ratio | 9.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.24 pp | $29.0M | 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 | 8,615 | 8,615 | 8,615 | 8,615 | 8,615 | 8,615 | RCOAP742 |
| Retained earnings | 54,505 | 54,087 | 53,466 | 52,873 | 53,262 | 52,554 | RCOAKW00 |
| Accumulated other comprehensive income | (13,364) | (14,362) | (12,935) | (14,057) | (17,679) | (16,521) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,756 | 48,340 | 49,146 | 47,431 | 44,198 | 44,648 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,364 | 14,362 | 12,935 | 14,057 | 17,679 | 16,521 | P859 - P840 |
| Common equity Tier 1 capital | 63,120 | 62,702 | 62,081 | 61,488 | 61,877 | 61,169 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 63,120 | 62,702 | 62,081 | 61,488 | 61,877 | 61,169 | RCOA8274 |
| Tier 2 capital | 5,172 | 4,975 | 5,020 | 5,094 | 5,149 | 5,208 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,172 | 4,975 | 5,020 | 5,094 | 5,149 | 5,208 | RCOA5310 |
| Total capital | 68,292 | 67,677 | 67,101 | 66,582 | 67,026 | 66,377 | RCOA3792 |
| Total risk-weighted assets | 413,437 | 397,407 | 401,192 | 407,019 | 411,620 | 416,348 | RCOAA223 |
| Average total assets for the leverage ratio | 683,089 | 671,860 | 695,873 | 708,318 | 696,780 | 691,087 | 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 | $32.4M | $2.0M | 6.09% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $172.5M | $28.5M | 16.50% | 6.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.3M | $669K | 20.00% | 0.16% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $216.0M | $129.3M | 59.85% | 31.24% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.8M | $5.6M | 115.52% | 1.35% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $226.5M | $208.8M | 92.20% | 50.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.3M | $29.5M | 91.43% | 7.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $488K | $488K | 100.00% | 0.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.3M | $3.3M | 100.00% | 0.80% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $5.6M | NA | 1.36% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $408.2M | does not tie to item 31 ($408.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $413.8M | RCONB704 |
| Less: excess allowance for credit losses | $350K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $413.4M | 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 | 15.27% | 15.27% | 16.52% | 9.24% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.78% | 15.78% | 17.03% | 9.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.47% | 15.47% | 16.73% | 8.92% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.11% | 15.11% | 16.36% | 8.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.03% | 15.03% | 16.28% | 8.88% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.69% | 14.69% | 15.94% | 8.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.36% | 14.36% | 15.61% | 8.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.18% | 14.18% | 15.43% | 8.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.75% | 13.75% | 15.00% | 8.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.49% | 13.49% | 14.74% | 8.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.62% | 13.62% | 14.88% | 8.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.77% | 13.77% | 15.02% | 8.26% | 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 |
|---|---|---|---|---|---|---|
| Pennian Bank (this bank) | Risk-based | 15.27% | 15.27% | 16.52% | 9.24% | |
| First State Bank of Blakely | $668.2M | Risk-based | 27.02% | 27.02% | 28.27% | 19.19% |
| Community State Bank | $667.5M | CBLR | NA | NA | NA | 9.62% |
| Bank of Odessa | $667.1M | Risk-based | 24.51% | 24.51% | 25.77% | 13.67% |
| Concordia Bank & Trust Company | $667.0M | CBLR | NA | NA | NA | 11.12% |
| TXN Bank | $669.2M | CBLR | NA | NA | NA | 9.68% |
| The Poca Valley Bank, Inc. | $666.2M | Risk-based | 11.36% | 11.36% | 12.02% | 7.78% |
| Metairie Bank & Trust Company | $666.0M | CBLR | NA | NA | NA | 11.49% |
| Citizens Bank of Kentucky, Inc | $669.9M | Risk-based | 23.49% | 23.49% | 24.74% | 13.51% |
| Peer 25th percentile | 20.46% | 20.46% | 21.56% | 9.67% | ||
| Peer median | 24.00% | 24.00% | 25.26% | 11.30% | ||
| Peer 75th percentile | 25.14% | 25.14% | 26.40% | 13.55% | ||
| This bank's percentile | 25 | 25 | 25 | 12 |
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/212018/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.