PiBank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.33% (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 CET1. The bank clears the requirement. Filed figure: 6.33% (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 10.83% +4.33 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 | $136.7M | 136,692 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.26B | 1,261,838 | RCOAA223 |
| Recomputed ratio | 10.83% | numerator / denominator | |
| Filed ratio | 10.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.33 pp | $54.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.27% +9.27 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 | $217.9M | 217,892 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.26B | 1,261,838 | RCOAA223 |
| Recomputed ratio | 17.27% | numerator / denominator | |
| Filed ratio | 17.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.27 pp | $116.9M | capital that could be lost first |
Total risk-based capital ratio 18.52% +8.52 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 | $233.7M | 233,688 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.26B | 1,261,838 | RCOAA223 |
| Recomputed ratio | 18.52% | numerator / denominator | |
| Filed ratio | 18.52% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.52 pp | $107.5M | capital that could be lost first |
Tier 1 leverage ratio 9.71% +4.71 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 | $217.9M | 217,892 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.24B | 2,243,957 | RCOAA224 |
| Recomputed ratio | 9.71% | numerator / denominator | |
| Filed ratio | 9.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.71 pp | $105.7M | 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 | 186,202 | 176,702 | 171,901 | 151,901 | 151,901 | 151,900 | RCOAP742 |
| Retained earnings | (42,175) | (39,460) | (37,312) | (31,745) | (30,505) | (29,226) | RCOAKW00 |
| Accumulated other comprehensive income | (12,992) | (8,758) | (5,312) | (5,494) | (8,503) | (7,814) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 131,035 | 128,484 | 129,277 | 114,662 | 112,893 | 114,860 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,657 | 2,126 | (424) | 110 | 3,575 | 3,546 | P859 - P840 |
| Common equity Tier 1 capital | 136,692 | 130,610 | 128,853 | 114,772 | 116,468 | 118,406 | RCOAP859 |
| Additional Tier 1 capital | 81,200 | 46,700 | 15,000 | 15,000 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 217,892 | 177,310 | 143,853 | 129,772 | 116,468 | 118,406 | RCOA8274 |
| Tier 2 capital | 15,796 | 12,865 | 10,980 | 8,731 | 8,300 | 7,794 | RCOA5311 |
| Allowance includable in Tier 2 capital | 15,796 | 12,865 | 10,980 | 8,731 | 8,300 | 7,794 | RCOA5310 |
| Total capital | 233,688 | 190,175 | 154,833 | 138,503 | 124,768 | 126,200 | RCOA3792 |
| Total risk-weighted assets | 1,261,838 | 1,027,132 | 875,163 | 696,438 | 662,048 | 621,795 | RCOAA223 |
| Average total assets for the leverage ratio | 2,243,957 | 1,802,720 | 1,390,327 | 1,290,980 | 1,218,660 | 1,133,318 | 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 | $80.3M | $11.0M | 13.73% | 0.87% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.13B | $182.6M | 16.13% | 14.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $285.6M | $171.5M | 60.06% | 13.57% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.2M | 100.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $855.2M | $847.7M | 99.12% | 67.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.1M | $30.9M | 68.45% | 2.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $31.5M | $18.5M | 58.80% | 1.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.7M | $340K | 20.00% | 0.03% | RC-R Part II, item 20, 21 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.26B | ties to item 31 ($1.26B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.26B | RCONB704 |
| Less: excess allowance for credit losses | $1.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.26B | 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 | 10.83% | 17.27% | 18.52% | 9.71% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.72% | 17.26% | 18.52% | 9.84% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.72% | 16.44% | 17.69% | 10.35% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.48% | 18.63% | 19.89% | 10.05% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.59% | 17.59% | 18.85% | 9.56% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 19.04% | 19.04% | 20.30% | 10.45% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.62% | 15.62% | 16.87% | 9.82% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.99% | 13.99% | 15.25% | 9.99% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.71% | 14.71% | 15.97% | 9.83% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.00% | 13.00% | 14.26% | 9.13% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.05% | 13.05% | 14.31% | 9.17% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.05% | 13.05% | 14.31% | 9.25% | 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 |
|---|---|---|---|---|---|---|
| PiBank, N.A. (this bank) | Risk-based | 10.83% | 17.27% | 18.52% | 9.71% | |
| QNB Bank | $2.37B | Risk-based | 12.45% | 12.45% | 13.13% | 9.84% |
| Anderson Brothers Bank | $2.38B | Risk-based | 11.24% | 11.24% | 12.49% | 9.29% |
| First Community Bank | $2.38B | Risk-based | 12.98% | 12.98% | 14.13% | 9.29% |
| Guaranty Bank | $2.38B | Risk-based | 13.19% | 13.19% | 14.44% | 12.34% |
| FVCbank | $2.36B | Risk-based | 15.41% | 15.41% | 16.46% | 12.94% |
| Bessemer Trust Company | $2.36B | Risk-based | 56.09% | 56.09% | 56.09% | 6.66% |
| First Western Bank and Trust | $2.39B | CBLR | NA | NA | NA | 9.61% |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Ephrata National Bank | $2.39B | Risk-based | 13.24% | 13.24% | 14.34% | 9.63% |
| Peer 25th percentile | 12.15% | 12.15% | 12.97% | 9.29% | ||
| Peer median | 13.09% | 13.09% | 14.23% | 9.61% | ||
| Peer 75th percentile | 13.78% | 13.78% | 14.95% | 9.84% | ||
| This bank's percentile | 12 | 88 | 88 | 67 |
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/44433/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.