The Pineries Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.70% (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: 14.70% (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 21.83% +15.33 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 | $16.8M | 16,826 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.1M | 77,078 | RCOAA223 |
| Recomputed ratio | 21.83% | numerator / denominator | |
| Filed ratio | 21.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.33 pp | $11.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.83% +13.83 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 | $16.8M | 16,826 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.1M | 77,078 | RCOAA223 |
| Recomputed ratio | 21.83% | numerator / denominator | |
| Filed ratio | 21.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.83 pp | $10.7M | capital that could be lost first |
Total risk-based capital ratio 22.70% +12.70 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 | $17.5M | 17,493 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.1M | 77,078 | RCOAA223 |
| Recomputed ratio | 22.70% | numerator / denominator | |
| Filed ratio | 22.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.70 pp | $9.8M | capital that could be lost first |
Tier 1 leverage ratio 11.34% +6.34 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 | $16.8M | 16,826 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $148.4M | 148,379 | RCOAA224 |
| Recomputed ratio | 11.34% | numerator / denominator | |
| Filed ratio | 11.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.34 pp | $9.4M | 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 | 1,790 | 1,790 | 1,790 | 1,790 | 1,790 | 1,790 | RCOAP742 |
| Retained earnings | 15,401 | 14,961 | 14,575 | 14,345 | 13,976 | 13,578 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,191 | 16,751 | 16,365 | 16,135 | 15,766 | 15,368 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (365) | (365) | (365) | (365) | (365) | (365) | P859 - P840 |
| Common equity Tier 1 capital | 16,826 | 16,386 | 16,000 | 15,770 | 15,401 | 15,003 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,826 | 16,386 | 16,000 | 15,770 | 15,401 | 15,003 | RCOA8274 |
| Tier 2 capital | 667 | 663 | 658 | 655 | 651 | 648 | RCOA5311 |
| Allowance includable in Tier 2 capital | 667 | 663 | 658 | 655 | 651 | 648 | RCOA5310 |
| Total capital | 17,493 | 17,049 | 16,658 | 16,425 | 16,052 | 15,651 | RCOA3792 |
| Total risk-weighted assets | 77,078 | 75,880 | 74,414 | 71,593 | 69,373 | 70,397 | RCOAA223 |
| Average total assets for the leverage ratio | 148,379 | 147,875 | 147,290 | 146,897 | 142,495 | 138,920 | 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 | $35.8M | $189K | 0.53% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.6M | $1.2M | 21.19% | 1.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.3M | $267K | 20.00% | 0.35% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $66.7M | $33.4M | 50.00% | 43.28% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $298K | $447K | 150.00% | 0.58% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1K | $2K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $33.0M | $32.8M | 99.42% | 42.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.6M | $6.2M | 94.25% | 8.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $2.6M | 77.00% | 3.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $77.1M | ties to item 31 ($77.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $77.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $77.1M | 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 | 21.83% | 21.83% | 22.70% | 11.34% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.59% | 21.59% | 22.47% | 11.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.50% | 21.50% | 22.39% | 10.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.03% | 22.03% | 22.94% | 10.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.20% | 22.20% | 23.14% | 10.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.31% | 21.31% | 22.23% | 10.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.42% | 20.42% | 21.32% | 10.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.44% | 20.44% | 21.35% | 10.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.69% | 20.69% | 21.62% | 10.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.12% | 20.12% | 21.05% | 10.43% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.69% | 19.69% | 20.61% | 9.94% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.75% | 19.75% | 20.68% | 9.95% | 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 |
|---|---|---|---|---|---|---|
| The Pineries Bank (this bank) | Risk-based | 21.83% | 21.83% | 22.70% | 11.34% | |
| Carmine State Bank | $148.8M | CBLR | NA | NA | NA | 10.00% |
| Hyden Citizens Bank, Inc | $148.6M | Risk-based | 13.58% | 13.58% | 14.35% | 9.18% |
| Peoples Bank of Wyaconda | $148.5M | CBLR | NA | NA | NA | 10.56% |
| The Sacramento Deposit Bank | $149.8M | Risk-based | 14.69% | 14.69% | 15.59% | 9.46% |
| Heritage Bank of Schaumburg | $150.0M | Risk-based | 19.35% | 19.35% | 20.50% | 10.86% |
| Miami Savings Bank | $148.3M | CBLR | NA | NA | NA | 21.29% |
| The Readlyn Savings Bank | $148.3M | Risk-based | 26.80% | 26.80% | 28.02% | 19.30% |
| Sweet Water State Bank | $150.0M | CBLR | NA | NA | NA | 9.74% |
| The Farmers Bank | $148.3M | Risk-based | 18.25% | 18.25% | 19.50% | 11.21% |
| Du Quoin State Bank | $148.2M | Risk-based | 25.11% | 25.11% | 26.23% | 10.78% |
| Peer 25th percentile | 15.58% | 15.58% | 16.57% | 9.80% | ||
| Peer median | 18.80% | 18.80% | 20.00% | 10.67% | ||
| Peer 75th percentile | 23.67% | 23.67% | 24.80% | 11.13% | ||
| This bank's percentile | 67 | 67 | 67 | 80 |
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/674344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.