Pilot Grove Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.09% (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: 3.09% (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 10.22% +3.72 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 | $105.0M | 104,979 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.03B | 1,027,546 | RCOAA223 |
| Recomputed ratio | 10.22% | numerator / denominator | |
| Filed ratio | 10.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.72 pp | $38.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.22% +2.22 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 | $105.0M | 104,979 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.03B | 1,027,546 | RCOAA223 |
| Recomputed ratio | 10.22% | numerator / denominator | |
| Filed ratio | 10.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.22 pp | $22.8M | capital that could be lost first |
Total risk-based capital ratio 11.09% +1.09 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 | $114.0M | 113,968 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.03B | 1,027,546 | RCOAA223 |
| Recomputed ratio | 11.09% | numerator / denominator | |
| Filed ratio | 11.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.09 pp | $11.2M | capital that could be lost first |
Tier 1 leverage ratio 8.82% +3.82 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 | $105.0M | 104,979 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.19B | 1,190,044 | RCOAA224 |
| Recomputed ratio | 8.82% | numerator / denominator | |
| Filed ratio | 8.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.82 pp | $45.5M | 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 | 22,800 | 22,800 | 22,800 | 22,800 | 22,800 | 22,800 | RCOAP742 |
| Retained earnings | 100,053 | 97,196 | 90,575 | 87,305 | 84,084 | 83,228 | RCOAKW00 |
| Accumulated other comprehensive income | (786) | (1,145) | 2,255 | 1,325 | (390) | (2,354) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 122,067 | 118,851 | 115,630 | 111,430 | 106,494 | 103,674 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (17,088) | (17,034) | (20,838) | (20,258) | (18,915) | (17,346) | P859 - P840 |
| Common equity Tier 1 capital | 104,979 | 101,817 | 94,792 | 91,172 | 87,579 | 86,328 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 104,979 | 101,817 | 94,792 | 91,172 | 87,579 | 86,328 | RCOA8274 |
| Tier 2 capital | 8,989 | 8,800 | 8,592 | 8,367 | 8,421 | 8,131 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,989 | 8,800 | 8,592 | 8,367 | 8,421 | 8,131 | RCOA5310 |
| Total capital | 113,968 | 110,617 | 103,384 | 99,539 | 96,000 | 94,459 | RCOA3792 |
| Total risk-weighted assets | 1,027,546 | 980,562 | 946,971 | 912,593 | 881,370 | 872,437 | RCOAA223 |
| Average total assets for the leverage ratio | 1,190,044 | 1,143,724 | 1,111,897 | 1,070,357 | 1,045,390 | 1,029,006 | 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 | $31.9M | $2.8M | 8.67% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $243.5M | $220.0M | 90.34% | 21.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $336.2M | $168.5M | 50.11% | 16.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $516K | $774K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $570.4M | $568.6M | 99.69% | 55.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.4M | $30.7M | 94.82% | 2.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $36.1M | $36.1M | 100.00% | 3.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $1.03B | ties to item 31 ($1.03B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.03B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.03B | 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 | 10.22% | 10.22% | 11.09% | 8.82% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.38% | 10.38% | 11.28% | 8.90% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.01% | 10.01% | 10.92% | 8.53% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.99% | 9.99% | 10.91% | 8.52% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 9.94% | 9.94% | 10.89% | 8.38% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.89% | 9.89% | 10.83% | 8.39% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.60% | 9.60% | 10.56% | 8.01% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.45% | 10.45% | 11.41% | 8.74% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.06% | 13.06% | 14.18% | 10.67% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.15% | 13.15% | 14.30% | 10.79% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.02% | 13.02% | 14.20% | 10.47% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.88% | 12.88% | 14.08% | 10.39% | 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 |
|---|---|---|---|---|---|---|
| Pilot Grove Savings Bank (this bank) | Risk-based | 10.22% | 10.22% | 11.09% | 8.82% | |
| First Bankers Trust Company, N.A. | $1.22B | Risk-based | 16.13% | 16.13% | 17.08% | 10.00% |
| Uwharrie Bank | $1.22B | Risk-based | 13.79% | 15.09% | 15.85% | 10.07% |
| Fidelity Bank | $1.23B | Risk-based | 29.16% | 29.16% | 29.96% | 20.32% |
| Citizens State Bank | $1.22B | CBLR | NA | NA | NA | 12.95% |
| Mutualone Bank | $1.22B | CBLR | NA | NA | NA | 21.09% |
| Texas National Bank | $1.22B | Risk-based | 15.07% | 15.07% | 16.33% | 10.17% |
| Dayspring Bank | $1.23B | CBLR | NA | NA | NA | 10.71% |
| Peoplessouth Bank | $1.21B | CBLR | NA | NA | NA | 10.45% |
| Bank of the Orient | $1.21B | CBLR | NA | NA | NA | 11.65% |
| Peer 25th percentile | 14.75% | 15.09% | 16.21% | 10.17% | ||
| Peer median | 15.60% | 15.61% | 16.70% | 10.71% | ||
| Peer 75th percentile | 19.39% | 19.39% | 20.30% | 12.95% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/585749/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.