Piermont Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.53% (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: 6.53% (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 11.03% +4.53 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 | $40.4M | 40,426 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $366.5M | 366,514 | RCOAA223 |
| Recomputed ratio | 11.03% | numerator / denominator | |
| Filed ratio | 11.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.53 pp | $16.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.11% +9.11 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 | $62.7M | 62,717 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $366.5M | 366,514 | RCOAA223 |
| Recomputed ratio | 17.11% | numerator / denominator | |
| Filed ratio | 17.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.11 pp | $33.4M | capital that could be lost first |
Total risk-based capital ratio 17.89% +7.89 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 | $65.6M | 65,563 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $366.5M | 366,514 | RCOAA223 |
| Recomputed ratio | 17.89% | numerator / denominator | |
| Filed ratio | 17.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.89 pp | $28.9M | capital that could be lost first |
Tier 1 leverage ratio 12.70% +7.70 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 | $62.7M | 62,717 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $493.7M | 493,654 | RCOAA224 |
| Recomputed ratio | 12.70% | numerator / denominator | |
| Filed ratio | 12.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.70 pp | $38.0M | 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 | 68,634 | 66,660 | 66,418 | 66,197 | 65,945 | 65,708 | RCOAP742 |
| Retained earnings | (28,208) | (25,623) | (23,085) | (21,096) | (19,011) | (19,291) | RCOAKW00 |
| Accumulated other comprehensive income | (4,079) | (3,844) | (3,619) | (4,125) | (4,696) | (5,179) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,347 | 37,193 | 39,714 | 40,976 | 42,238 | 41,238 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,079 | 3,844 | 3,619 | 4,125 | 4,696 | 5,179 | P859 - P840 |
| Common equity Tier 1 capital | 40,426 | 41,037 | 43,333 | 45,101 | 46,934 | 46,417 | RCOAP859 |
| Additional Tier 1 capital | 22,291 | 22,291 | 22,291 | 22,291 | 22,291 | 22,291 | RCOAP865 |
| Tier 1 capital | 62,717 | 63,328 | 65,624 | 67,392 | 69,225 | 68,708 | RCOA8274 |
| Tier 2 capital | 2,846 | 2,812 | 2,469 | 4,045 | 4,135 | 4,259 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,846 | 2,812 | 2,469 | 4,045 | 4,135 | 4,259 | RCOA5310 |
| Total capital | 65,563 | 66,140 | 68,093 | 71,437 | 73,360 | 72,967 | RCOA3792 |
| Total risk-weighted assets | 366,514 | 340,992 | 333,667 | 322,914 | 329,841 | 340,003 | RCOAA223 |
| Average total assets for the leverage ratio | 493,654 | 501,296 | 494,485 | 480,589 | 498,629 | 510,773 | 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 | $92.6M | $4.4M | 4.76% | 1.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $79.9M | $16.0M | 20.00% | 4.36% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $13.6M | $13.6M | 100.00% | 3.71% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $311.1M | $311.1M | 100.00% | 84.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.3M | $14.0M | 85.77% | 3.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.4M | $7.4M | 100.00% | 2.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $366.5M | ties to item 31 ($366.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $366.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $366.5M | 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 | 11.03% | 17.11% | 17.89% | 12.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.03% | 18.57% | 19.40% | 12.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.99% | 19.67% | 20.41% | 13.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.97% | 20.87% | 22.12% | 14.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.23% | 20.99% | 22.24% | 13.88% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.65% | 20.21% | 21.46% | 13.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.74% | 20.19% | 21.45% | 12.66% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.74% | 20.93% | 22.10% | 12.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.90% | 19.72% | 20.90% | 12.46% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.34% | 20.36% | 21.56% | 12.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.38% | 19.09% | 20.30% | 13.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.09% | 18.75% | 19.94% | 13.42% | 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 |
|---|---|---|---|---|---|---|
| Piermont Bank (this bank) | Risk-based | 11.03% | 17.11% | 17.89% | 12.70% | |
| Cornerstone Bank | $504.9M | CBLR | NA | NA | NA | 9.16% |
| Grundy Bank | $504.7M | Risk-based | 22.43% | 22.43% | 23.68% | 12.62% |
| Eagle Bank and Trust Company | $505.7M | CBLR | NA | NA | NA | 16.35% |
| Merchants Commercial Bank | $506.0M | CBLR | NA | NA | NA | 10.79% |
| First Community Bank of the Heartland, Inc. | $506.0M | Risk-based | 9.61% | 9.61% | 10.45% | 8.12% |
| The Peoples State Bank | $506.6M | CBLR | NA | NA | NA | 10.47% |
| Peoples Bank | $503.5M | Risk-based | 15.25% | 15.25% | 16.50% | 11.72% |
| Mega Bank | $506.7M | Risk-based | 16.35% | 16.35% | 17.60% | 14.43% |
| Hamlin Bank and Trust Company | $503.4M | CBLR | NA | NA | NA | 19.96% |
| Stafford Savings Bank | $507.0M | Risk-based | 32.01% | 32.01% | 32.18% | 50.61% |
| Peer 25th percentile | 15.25% | 15.25% | 16.50% | 10.55% | ||
| Peer median | 16.35% | 16.35% | 17.60% | 12.17% | ||
| Peer 75th percentile | 22.43% | 22.43% | 23.68% | 15.87% | ||
| This bank's percentile | 20 | 60 | 60 | 60 |
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/5342974/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.