Pentucket 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 11.67% +2.67 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 | $131.3M | 131,336 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.13B | 1,125,660 | RCOAA224 |
| Recomputed ratio | 11.67% | numerator / denominator | |
| Filed ratio | 11.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.67 pp | $30.0M | 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 131,336 | 128,240 | 126,780 | 125,784 | 124,445 | 123,053 | RCOAKW00 |
| Accumulated other comprehensive income | (11,495) | (11,523) | (11,360) | (13,264) | (14,686) | (14,888) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 119,842 | 116,718 | 115,421 | 112,521 | 109,760 | 108,166 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,494 | 11,523 | 11,360 | 13,264 | 14,686 | 14,888 | P859 - P840 |
| Common equity Tier 1 capital | 131,336 | 128,241 | 126,781 | 125,785 | 124,446 | 123,054 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 131,336 | 128,241 | 126,781 | 125,785 | 124,446 | 123,054 | 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 | 1,125,660 | 1,120,788 | 1,123,185 | 1,106,431 | 1,097,291 | 1,087,834 | 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 | 11.67% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 11.44% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 11.29% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 11.37% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 11.34% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 11.31% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 11.34% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 11.40% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 11.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 11.64% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 11.66% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 12.00% | 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 |
|---|---|---|---|---|---|---|
| Pentucket Bank (this bank) | CBLR | NA | NA | NA | 11.67% | |
| Financial Federal Bank | $1.12B | CBLR | NA | NA | NA | 9.92% |
| Farmers State Bank | $1.12B | CBLR | NA | NA | NA | 14.37% |
| First Reliance Bank | $1.13B | Risk-based | 13.16% | 13.16% | 14.26% | 10.53% |
| Evertrust Bank | $1.13B | CBLR | NA | NA | NA | 21.71% |
| The Evangeline Bank and Trust Company | $1.11B | CBLR | NA | NA | NA | 14.22% |
| Liberty Bank and Trust Company | $1.13B | Risk-based | 15.43% | 19.25% | 20.36% | 11.35% |
| Bank Forward | $1.13B | CBLR | NA | NA | NA | 10.17% |
| American Bank | $1.11B | Risk-based | 12.07% | 12.07% | 12.99% | 10.60% |
| First Federal Bank | $1.11B | CBLR | NA | NA | NA | 10.48% |
| Liberty Savings Bank, F.S.B. | $1.11B | Risk-based | 17.83% | 17.83% | 19.08% | 9.61% |
| Peer 25th percentile | 12.88% | 12.88% | 13.95% | 10.25% | ||
| Peer median | 14.30% | 15.49% | 16.67% | 10.56% | ||
| Peer 75th percentile | 16.03% | 18.18% | 19.40% | 13.51% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/635907/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.