Pikes Peak National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.26% (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: 15.26% (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 22.01% +15.51 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 | $17.1M | 17,112 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.8M | 77,761 | RCOAA223 |
| Recomputed ratio | 22.01% | numerator / denominator | |
| Filed ratio | 22.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.51 pp | $12.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.01% +14.01 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 | $17.1M | 17,112 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.8M | 77,761 | RCOAA223 |
| Recomputed ratio | 22.01% | numerator / denominator | |
| Filed ratio | 22.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.01 pp | $10.9M | capital that could be lost first |
Total risk-based capital ratio 23.26% +13.26 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 | $18.1M | 18,088 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.8M | 77,761 | RCOAA223 |
| Recomputed ratio | 23.26% | numerator / denominator | |
| Filed ratio | 23.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.26 pp | $10.3M | capital that could be lost first |
Tier 1 leverage ratio 15.56% +10.56 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 | $17.1M | 17,112 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $110.0M | 109,954 | RCOAA224 |
| Recomputed ratio | 15.56% | numerator / denominator | |
| Filed ratio | 15.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.56 pp | $11.6M | 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 | 4,257 | 4,257 | 4,257 | 4,257 | 4,257 | 4,257 | RCOAP742 |
| Retained earnings | 12,960 | 12,781 | 12,634 | 12,466 | 12,280 | 12,093 | RCOAKW00 |
| Accumulated other comprehensive income | (255) | (184) | (111) | (137) | (263) | (276) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,962 | 16,854 | 16,780 | 16,586 | 16,274 | 16,074 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 150 | (18) | (91) | (115) | (45) | (90) | P859 - P840 |
| Common equity Tier 1 capital | 17,112 | 16,836 | 16,689 | 16,471 | 16,229 | 15,984 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,112 | 16,836 | 16,689 | 16,471 | 16,229 | 15,984 | RCOA8274 |
| Tier 2 capital | 976 | 913 | 896 | 899 | 894 | 859 | RCOA5311 |
| Allowance includable in Tier 2 capital | 976 | 913 | 896 | 899 | 894 | 859 | RCOA5310 |
| Total capital | 18,088 | 17,749 | 17,585 | 17,370 | 17,123 | 16,843 | RCOA3792 |
| Total risk-weighted assets | 77,761 | 72,626 | 71,357 | 71,610 | 71,204 | 68,403 | RCOAA223 |
| Average total assets for the leverage ratio | 109,954 | 108,371 | 111,046 | 109,778 | 105,564 | 101,919 | 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 | $19.2M | $0 | 0.00% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.6M | $2.0M | 13.82% | 2.58% | RC-R Part II, item 2.a, 2.b |
| Loans: all other | $74.1M | $68.7M | 92.74% | 88.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $3.7M | 88.88% | 4.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.5M | $3.5M | 100.00% | 4.51% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $78.0M | ties to item 31 ($78.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $78.0M | RCONB704 |
| Less: excess allowance for credit losses | $237K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $77.8M | 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 | 22.01% | 22.01% | 23.26% | 15.56% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.18% | 23.18% | 24.44% | 15.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.39% | 23.39% | 24.64% | 15.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.00% | 23.00% | 24.26% | 15.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.79% | 22.79% | 24.05% | 15.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.37% | 23.37% | 24.62% | 15.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.13% | 23.13% | 24.38% | 15.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.81% | 22.81% | 24.07% | 15.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.41% | 23.41% | 24.67% | 15.46% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.88% | 22.88% | 24.13% | 14.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.43% | 22.43% | 23.69% | 14.36% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.14% | 22.14% | 23.39% | 14.30% | 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 |
|---|---|---|---|---|---|---|
| Pikes Peak National Bank (this bank) | Risk-based | 22.01% | 22.01% | 23.26% | 15.56% | |
| The Bank of Grain Valley | $110.6M | CBLR | NA | NA | NA | 23.96% |
| First State Bank of Le Center | $110.4M | Risk-based | 13.68% | 13.68% | 14.74% | 11.15% |
| Bank of Louisiana | $110.3M | Risk-based | 29.37% | 29.37% | 30.64% | 17.77% |
| Carver State Bank | $111.2M | CBLR | NA | NA | NA | 14.99% |
| Midland Federal Savings and Loan Association | $111.2M | Risk-based | 24.04% | 24.04% | 25.14% | 8.50% |
| Red River State Bank | $110.2M | CBLR | NA | NA | NA | 15.24% |
| Local Bank | $111.3M | CBLR | NA | NA | NA | 14.29% |
| The State Bank of Wynnewood | $111.4M | CBLR | NA | NA | NA | 15.63% |
| The Peoples Savings and Loan Company | $109.9M | Risk-based | 14.26% | 14.26% | 15.44% | 8.99% |
| First Mutual Bank, FSB | $109.9M | Risk-based | 18.65% | 18.65% | 19.61% | 9.60% |
| Peer 25th percentile | 14.26% | 14.26% | 15.44% | 9.99% | ||
| Peer median | 18.65% | 18.65% | 19.61% | 14.64% | ||
| Peer 75th percentile | 24.04% | 24.04% | 25.14% | 15.53% | ||
| This bank's percentile | 60 | 60 | 60 | 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/643658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.