Pinnacle Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.89% (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: 12.89% (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 20.01% +13.51 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 | $45.8M | 45,762 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.7M | 228,681 | RCOAA223 |
| Recomputed ratio | 20.01% | numerator / denominator | |
| Filed ratio | 20.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.51 pp | $30.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.01% +12.01 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 | $45.8M | 45,762 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.7M | 228,681 | RCOAA223 |
| Recomputed ratio | 20.01% | numerator / denominator | |
| Filed ratio | 20.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.01 pp | $27.5M | capital that could be lost first |
Total risk-based capital ratio 20.89% +10.89 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 | $47.8M | 47,774 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.7M | 228,681 | RCOAA223 |
| Recomputed ratio | 20.89% | numerator / denominator | |
| Filed ratio | 20.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.89 pp | $24.9M | capital that could be lost first |
Tier 1 leverage ratio 11.30% +6.30 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 | $45.8M | 45,762 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $404.9M | 404,889 | RCOAA224 |
| Recomputed ratio | 11.30% | numerator / denominator | |
| Filed ratio | 11.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.30 pp | $25.5M | 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 | 8,040 | 8,040 | 8,040 | 8,040 | 8,040 | 8,040 | RCOAP742 |
| Retained earnings | 38,028 | 37,290 | 36,499 | 35,670 | 34,898 | 34,205 | RCOAKW00 |
| Accumulated other comprehensive income | (23,053) | (23,912) | (22,772) | (23,775) | (26,679) | (26,057) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,015 | 21,418 | 21,767 | 19,935 | 16,259 | 16,188 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 22,747 | 23,606 | 22,466 | 23,469 | 26,373 | 25,751 | P859 - P840 |
| Common equity Tier 1 capital | 45,762 | 45,024 | 44,233 | 43,404 | 42,632 | 41,939 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,762 | 45,024 | 44,233 | 43,404 | 42,632 | 41,939 | RCOA8274 |
| Tier 2 capital | 2,012 | 1,991 | 2,013 | 2,277 | 2,270 | 2,277 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,012 | 1,991 | 2,013 | 2,277 | 2,270 | 2,277 | RCOA5310 |
| Total capital | 47,774 | 47,015 | 46,246 | 45,681 | 44,902 | 44,216 | RCOA3792 |
| Total risk-weighted assets | 228,681 | 231,330 | 222,487 | 213,575 | 213,520 | 222,320 | RCOAA223 |
| Average total assets for the leverage ratio | 404,889 | 396,103 | 383,067 | 387,259 | 382,970 | 382,695 | 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 | $32.1M | $167K | 0.52% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $216.7M | $65.7M | 30.30% | 28.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $29.9M | $17.7M | 59.18% | 7.74% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $21K | $32K | 150.00% | 0.01% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $106.1M | $106.1M | 100.00% | 46.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.5M | $31.4M | 96.71% | 13.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.5M | $7.5M | 100.00% | 3.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $228.7M | ties to item 31 ($228.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $228.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $228.7M | 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 | 20.01% | 20.01% | 20.89% | 11.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.46% | 19.46% | 20.32% | 11.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.88% | 19.88% | 20.79% | 11.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.32% | 20.32% | 21.39% | 11.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.97% | 19.97% | 21.03% | 11.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.86% | 18.86% | 19.89% | 10.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.97% | 18.97% | 20.05% | 11.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.78% | 18.78% | 19.90% | 10.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.58% | 18.58% | 19.71% | 11.63% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.68% | 18.68% | 19.84% | 11.34% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.12% | 18.12% | 19.29% | 11.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.82% | 17.82% | 18.99% | 11.20% | 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 |
|---|---|---|---|---|---|---|
| Pinnacle Bank (this bank) | Risk-based | 20.01% | 20.01% | 20.89% | 11.30% | |
| Rockpointbank, N.A. | $384.5M | Risk-based | 13.83% | 13.83% | 14.89% | 12.13% |
| First FarmBank | $384.4M | Risk-based | 14.56% | 14.56% | 15.42% | 12.29% |
| Byron Bank | $384.4M | CBLR | NA | NA | NA | 10.23% |
| The Fahey Banking Company | $384.7M | CBLR | NA | NA | NA | 16.11% |
| Cattaraugus County Bank | $384.7M | Risk-based | 15.47% | 15.47% | 16.43% | 11.26% |
| The Riddell National Bank | $384.3M | Risk-based | 11.00% | 11.00% | 12.22% | 8.49% |
| First State Bank | $384.2M | CBLR | NA | NA | NA | 9.77% |
| McCurtain County National Bank | $384.2M | CBLR | NA | NA | NA | 15.65% |
| Libertyville Savings Bank | $384.1M | Risk-based | 15.62% | 15.62% | 16.56% | 11.04% |
| The Delaware National Bank of Delhi | $384.1M | CBLR | NA | NA | NA | 9.61% |
| Peer 25th percentile | 13.83% | 13.83% | 14.89% | 9.89% | ||
| Peer median | 14.56% | 14.56% | 15.42% | 11.15% | ||
| Peer 75th percentile | 15.47% | 15.47% | 16.43% | 12.25% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/288376/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.