Pinnacle Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.17% (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: 11.17% (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 18.22% +11.72 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 | $46.4M | 46,443 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $254.9M | 254,860 | RCOAA223 |
| Recomputed ratio | 18.22% | numerator / denominator | |
| Filed ratio | 18.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.72 pp | $29.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.22% +10.22 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 | $46.4M | 46,443 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $254.9M | 254,860 | RCOAA223 |
| Recomputed ratio | 18.22% | numerator / denominator | |
| Filed ratio | 18.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.22 pp | $26.1M | capital that could be lost first |
Total risk-based capital ratio 19.17% +9.17 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 | $48.9M | 48,854 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $254.9M | 254,860 | RCOAA223 |
| Recomputed ratio | 19.17% | numerator / denominator | |
| Filed ratio | 19.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.17 pp | $23.4M | capital that could be lost first |
Tier 1 leverage ratio 14.66% +9.66 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 | $46.4M | 46,443 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $316.9M | 316,862 | RCOAA224 |
| Recomputed ratio | 14.66% | numerator / denominator | |
| Filed ratio | 14.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.66 pp | $30.6M | 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 | 16,935 | 16,935 | 16,935 | 16,935 | 16,935 | 16,935 | RCOAP742 |
| Retained earnings | 33,295 | 31,846 | 30,581 | 30,664 | 29,277 | 28,201 | RCOAKW00 |
| Accumulated other comprehensive income | (7,814) | (8,681) | (7,997) | (8,452) | (9,960) | (8,991) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,416 | 40,100 | 39,519 | 39,147 | 36,252 | 36,145 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,027 | 4,894 | 4,240 | 4,695 | 6,203 | 5,234 | P859 - P840 |
| Common equity Tier 1 capital | 46,443 | 44,994 | 43,759 | 43,842 | 42,455 | 41,379 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,443 | 44,994 | 43,759 | 43,842 | 42,455 | 41,379 | RCOA8274 |
| Tier 2 capital | 2,411 | 2,350 | 2,480 | 2,336 | 2,328 | 2,267 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,411 | 2,350 | 2,480 | 2,336 | 2,328 | 2,267 | RCOA5310 |
| Total capital | 48,854 | 47,344 | 46,239 | 46,178 | 44,783 | 43,646 | RCOA3792 |
| Total risk-weighted assets | 254,860 | 250,360 | 254,788 | 256,963 | 250,051 | 250,374 | RCOAA223 |
| Average total assets for the leverage ratio | 316,862 | 306,543 | 312,803 | 298,965 | 296,274 | 294,333 | 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 | $20.1M | $3.3M | 16.61% | 1.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $79.9M | $19.3M | 24.14% | 7.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.0M | $2.7M | 34.20% | 1.07% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $40.7M | $23.8M | 58.48% | 9.34% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.7M | $7.1M | 150.00% | 2.79% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.6M | $2.4M | 150.00% | 0.93% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $163.0M | $162.8M | 99.82% | 63.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.7M | $16.3M | 92.39% | 6.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.1M | $17.1M | 100.00% | 6.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $254.9M | ties to item 31 ($254.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $254.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $254.9M | 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 | 18.22% | 18.22% | 19.17% | 14.66% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.97% | 17.97% | 18.91% | 14.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.17% | 17.17% | 18.15% | 13.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.06% | 17.06% | 17.97% | 14.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.98% | 16.98% | 17.91% | 14.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.53% | 16.53% | 17.43% | 14.06% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.63% | 16.63% | 17.55% | 13.93% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.06% | 16.06% | 17.10% | 13.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.51% | 15.51% | 16.42% | 13.41% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.92% | 17.92% | 18.79% | 15.32% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.18% | 17.18% | 18.02% | 15.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.35% | 18.35% | 19.33% | 15.36% | 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 | 18.22% | 18.22% | 19.17% | 14.66% | |
| American Bank and Trust Company | $324.4M | CBLR | NA | NA | NA | 15.32% |
| The First National Bank in Amboy | $324.5M | CBLR | NA | NA | NA | 10.67% |
| FMS Bank | $324.8M | Risk-based | 10.79% | 10.79% | 12.04% | 9.85% |
| Heritage Bank | $324.9M | Risk-based | 12.99% | 12.99% | 14.24% | 9.94% |
| The Peoples Bank | $323.8M | CBLR | NA | NA | NA | 9.32% |
| The First National Bank of River Falls | $325.3M | Risk-based | 16.79% | 16.79% | 18.04% | 10.06% |
| Huron Community Bank | $323.3M | CBLR | NA | NA | NA | 9.12% |
| City Bank & Trust Co. | $323.2M | CBLR | NA | NA | NA | 10.03% |
| Peer 25th percentile | 11.89% | 11.89% | 13.14% | 9.72% | ||
| Peer median | 12.99% | 12.99% | 14.24% | 9.99% | ||
| Peer 75th percentile | 14.89% | 14.89% | 16.14% | 10.21% | ||
| This bank's percentile | 100 | 100 | 100 | 88 |
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/365745/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.