Pine Country Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.30% (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: 7.30% (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 14.31% +7.81 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 | $38.0M | 38,049 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.8M | 265,808 | RCOAA223 |
| Recomputed ratio | 14.31% | numerator / denominator | |
| Filed ratio | 14.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.81 pp | $20.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.31% +6.31 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 | $38.0M | 38,049 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.8M | 265,808 | RCOAA223 |
| Recomputed ratio | 14.31% | numerator / denominator | |
| Filed ratio | 14.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.31 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 15.30% +5.30 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 | $40.7M | 40,669 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.8M | 265,808 | RCOAA223 |
| Recomputed ratio | 15.30% | numerator / denominator | |
| Filed ratio | 15.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.30 pp | $14.1M | capital that could be lost first |
Tier 1 leverage ratio 10.24% +5.24 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 | $38.0M | 38,049 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $371.6M | 371,615 | RCOAA224 |
| Recomputed ratio | 10.24% | numerator / denominator | |
| Filed ratio | 10.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.24 pp | $19.5M | 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 | 39,577 | 39,577 | 39,577 | 39,577 | 39,577 | 39,577 | RCOAP742 |
| Retained earnings | 7,725 | 8,781 | 7,537 | 6,156 | 5,146 | 5,509 | RCOAKW00 |
| Accumulated other comprehensive income | (3,433) | (1,813) | (1,675) | (1,665) | (3,180) | (3,261) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,869 | 46,545 | 45,439 | 44,068 | 41,543 | 41,825 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,820) | (7,459) | (7,615) | (7,648) | (6,155) | (6,096) | P859 - P840 |
| Common equity Tier 1 capital | 38,049 | 39,086 | 37,824 | 36,420 | 35,388 | 35,729 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,049 | 39,086 | 37,824 | 36,420 | 35,388 | 35,729 | RCOA8274 |
| Tier 2 capital | 2,620 | 2,620 | 2,617 | 2,722 | 2,723 | 2,723 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,620 | 2,620 | 2,617 | 2,722 | 2,723 | 2,723 | RCOA5310 |
| Total capital | 40,669 | 41,706 | 40,441 | 39,142 | 38,111 | 38,452 | RCOA3792 |
| Total risk-weighted assets | 265,808 | 261,703 | 261,307 | 257,087 | 250,714 | 251,403 | RCOAA223 |
| Average total assets for the leverage ratio | 371,615 | 373,728 | 383,053 | 376,469 | 374,831 | 375,306 | 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 | $593K | 3.09% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $104.1M | $19.5M | 18.75% | 7.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $39.0M | $24.5M | 62.73% | 9.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $157K | $236K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $205.7M | $202.9M | 98.66% | 76.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.3M | $9.3M | 90.10% | 3.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.8M | $8.8M | 100.00% | 3.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $265.8M | ties to item 31 ($265.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $265.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $265.8M | 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 | 14.31% | 14.31% | 15.30% | 10.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.94% | 14.94% | 15.94% | 10.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.47% | 14.47% | 15.48% | 9.87% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.17% | 14.17% | 15.23% | 9.67% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.11% | 14.11% | 15.20% | 9.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.21% | 14.21% | 15.29% | 9.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.12% | 13.12% | 14.23% | 9.13% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.93% | 14.93% | 16.03% | 10.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.48% | 14.48% | 15.58% | 10.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.13% | 14.13% | 15.25% | 9.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.57% | 14.57% | 15.70% | 9.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.04% | 14.04% | 15.16% | 9.69% | 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 |
|---|---|---|---|---|---|---|
| Pine Country Bank (this bank) | Risk-based | 14.31% | 14.31% | 15.30% | 10.24% | |
| Crossroads Bank | $380.7M | CBLR | NA | NA | NA | 11.64% |
| Banner Capital Bank | $379.8M | Risk-based | 11.96% | 11.96% | 13.21% | 10.96% |
| RSNB Bank | $381.0M | CBLR | NA | NA | NA | 11.85% |
| United Roosevelt Savings Bank | $381.2M | Risk-based | 13.29% | 13.29% | 14.27% | 9.11% |
| Merchants & Planters Bank | $379.4M | CBLR | NA | NA | NA | 10.15% |
| Esb Financial | $381.3M | Risk-based | 12.44% | 12.44% | 13.40% | 9.07% |
| Bank of Hays | $379.2M | CBLR | NA | NA | NA | 9.97% |
| Guaranty State Bank and Trust Company | $381.4M | CBLR | NA | NA | NA | 11.60% |
| First Federal Savings & Loan Association of Pascagoula-Moss Point | $381.4M | CBLR | NA | NA | NA | 9.72% |
| Peer 25th percentile | 12.20% | 12.20% | 13.30% | 9.72% | ||
| Peer median | 12.44% | 12.44% | 13.40% | 10.15% | ||
| Peer 75th percentile | 12.87% | 12.87% | 13.83% | 11.60% | ||
| This bank's percentile | 100 | 100 | 100 | 56 |
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/761459/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.