Pine River State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.61% (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: 9.61% (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 16.36% +9.86 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 | $15.6M | 15,564 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $95.1M | 95,129 | RCOAA223 |
| Recomputed ratio | 16.36% | numerator / denominator | |
| Filed ratio | 16.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.86 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.36% +8.36 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 | $15.6M | 15,564 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $95.1M | 95,129 | RCOAA223 |
| Recomputed ratio | 16.36% | numerator / denominator | |
| Filed ratio | 16.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.36 pp | $8.0M | capital that could be lost first |
Total risk-based capital ratio 17.61% +7.61 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 | $16.8M | 16,753 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $95.1M | 95,129 | RCOAA223 |
| Recomputed ratio | 17.61% | numerator / denominator | |
| Filed ratio | 17.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.61 pp | $7.2M | capital that could be lost first |
Tier 1 leverage ratio 8.48% +3.48 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 | $15.6M | 15,564 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $183.6M | 183,601 | RCOAA224 |
| Recomputed ratio | 8.48% | numerator / denominator | |
| Filed ratio | 8.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.48 pp | $6.4M | 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 | 8,000 | 8,000 | 7,500 | 7,500 | 7,500 | 7,500 | RCOAP742 |
| Retained earnings | 7,564 | 7,319 | 7,902 | 7,370 | 7,048 | 6,793 | RCOAKW00 |
| Accumulated other comprehensive income | (431) | (466) | (42) | (254) | (529) | (934) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,133 | 14,853 | 15,360 | 14,616 | 14,019 | 13,359 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 431 | 466 | 42 | 254 | 529 | 934 | P859 - P840 |
| Common equity Tier 1 capital | 15,564 | 15,319 | 15,402 | 14,870 | 14,548 | 14,293 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,564 | 15,319 | 15,402 | 14,870 | 14,548 | 14,293 | RCOA8274 |
| Tier 2 capital | 1,189 | 1,123 | 1,138 | 1,155 | 1,192 | 1,173 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,189 | 1,123 | 1,138 | 1,155 | 1,192 | 1,173 | RCOA5310 |
| Total capital | 16,753 | 16,442 | 16,540 | 16,025 | 15,740 | 15,466 | RCOA3792 |
| Total risk-weighted assets | 95,129 | 89,813 | 90,964 | 92,416 | 102,573 | 93,841 | RCOAA223 |
| Average total assets for the leverage ratio | 183,601 | 186,277 | 188,136 | 184,173 | 176,185 | 171,215 | 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 | $17.3M | $284K | 1.64% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $56.1M | $2.9M | 5.24% | 3.09% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.6M | $525K | 20.00% | 0.55% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $51.1M | $30.6M | 59.90% | 32.19% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $368K | $552K | 150.00% | 0.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $55.2M | $55.2M | 100.00% | 58.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.0M | $3.9M | 97.76% | 4.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $323K | $323K | 100.00% | 0.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Unsettled transactions | $205K | $41K | 20.00% | 0.04% | RC-R Part II, item 22 |
| Market risk and other approaches | NA | $720K | NA | 0.76% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $94.4M | does not tie to item 31 ($95.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $95.2M | RCONB704 |
| Less: excess allowance for credit losses | $36K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $95.1M | 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 | 16.36% | 16.36% | 17.61% | 8.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.06% | 17.06% | 18.31% | 8.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.93% | 16.93% | 18.18% | 8.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.09% | 16.09% | 17.34% | 8.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.18% | 14.18% | 15.35% | 8.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.23% | 15.23% | 16.48% | 8.35% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.36% | 15.36% | 16.61% | 8.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.89% | 14.89% | 16.14% | 7.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.73% | 14.73% | 15.98% | 8.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.81% | 14.81% | 16.06% | 8.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.15% | 14.15% | 15.35% | 7.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.17% | 14.17% | 15.39% | 7.32% | 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 River State Bank (this bank) | Risk-based | 16.36% | 16.36% | 17.61% | 8.48% | |
| Peoples Bank | $185.4M | CBLR | NA | NA | NA | 9.56% |
| Tensas State Bank | $185.5M | CBLR | NA | NA | NA | 13.87% |
| Citizens' Bank of Charleston | $185.1M | CBLR | NA | NA | NA | 20.51% |
| First State Bank of Ben Wheeler, Texas | $185.1M | CBLR | NA | NA | NA | 15.66% |
| Mission Bank | $185.1M | Risk-based | 19.02% | 19.02% | 19.97% | 9.45% |
| The Home National Bank of Thorntown | $185.6M | CBLR | NA | NA | NA | 10.37% |
| State Bank of Bement | $185.6M | CBLR | NA | NA | NA | 10.19% |
| United Republic Bank | $185.8M | CBLR | NA | NA | NA | 11.57% |
| Bank of Richmondville | $185.9M | Risk-based | 27.52% | 27.52% | 28.78% | 11.54% |
| Citizens Federal Savings & Loan Association | $186.1M | Risk-based | 20.15% | 20.15% | 20.45% | 10.90% |
| Peer 25th percentile | 19.58% | 19.58% | 20.21% | 10.23% | ||
| Peer median | 20.15% | 20.15% | 20.45% | 11.22% | ||
| Peer 75th percentile | 23.83% | 23.83% | 24.61% | 13.29% | ||
| 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/729057/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.