Pinnacle Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.19% (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: 7.19% (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 14.07% +7.57 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 | $289.4M | 289,433 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.06B | 2,057,696 | RCOAA223 |
| Recomputed ratio | 14.07% | numerator / denominator | |
| Filed ratio | 14.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.57 pp | $155.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.07% +6.07 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 | $289.4M | 289,433 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.06B | 2,057,696 | RCOAA223 |
| Recomputed ratio | 14.07% | numerator / denominator | |
| Filed ratio | 14.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.07 pp | $124.8M | capital that could be lost first |
Total risk-based capital ratio 15.19% +5.19 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 | $312.5M | 312,495 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.06B | 2,057,696 | RCOAA223 |
| Recomputed ratio | 15.19% | numerator / denominator | |
| Filed ratio | 15.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.19 pp | $106.7M | capital that could be lost first |
Tier 1 leverage ratio 10.93% +5.93 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 | $289.4M | 289,433 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.65B | 2,647,891 | RCOAA224 |
| Recomputed ratio | 10.93% | numerator / denominator | |
| Filed ratio | 10.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.93 pp | $157.0M | 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 | 237,231 | 237,231 | 237,231 | 237,231 | 237,231 | 237,231 | RCOAP742 |
| Retained earnings | 143,446 | 133,580 | 140,268 | 134,906 | 127,045 | 119,508 | RCOAKW00 |
| Accumulated other comprehensive income | (20,158) | (21,622) | (20,037) | (24,523) | (28,186) | (34,781) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 360,519 | 349,189 | 357,462 | 347,614 | 336,090 | 321,958 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (71,086) | (70,558) | (73,080) | (69,580) | (66,929) | (61,344) | P859 - P840 |
| Common equity Tier 1 capital | 289,433 | 278,631 | 284,382 | 278,034 | 269,161 | 260,614 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 289,433 | 278,631 | 284,382 | 278,034 | 269,161 | 260,614 | RCOA8274 |
| Tier 2 capital | 23,062 | 22,985 | 22,844 | 21,065 | 20,194 | 19,772 | RCOA5311 |
| Allowance includable in Tier 2 capital | 23,062 | 22,985 | 22,844 | 21,065 | 20,194 | 19,772 | RCOA5310 |
| Total capital | 312,495 | 301,616 | 307,226 | 299,099 | 289,355 | 280,386 | RCOA3792 |
| Total risk-weighted assets | 2,057,696 | 2,044,786 | 2,020,266 | 1,996,659 | 1,941,839 | 1,858,650 | RCOAA223 |
| Average total assets for the leverage ratio | 2,647,891 | 2,633,802 | 2,680,482 | 2,654,013 | 2,631,041 | 2,645,067 | 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 | $140.1M | $2.3M | 1.67% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $531.7M | $78.8M | 14.81% | 3.83% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $267.8M | $135.2M | 50.49% | 6.57% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $17.6M | $26.3M | 150.00% | 1.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.5M | $3.7M | 150.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.62B | $1.59B | 97.63% | 77.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $88.9M | $94.6M | 106.51% | 4.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $152.6M | $131.5M | 86.16% | 6.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $2.06B | ties to item 31 ($2.06B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.06B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.06B | 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 | 14.07% | 14.07% | 15.19% | 10.93% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.63% | 13.63% | 14.75% | 10.58% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.08% | 14.08% | 15.21% | 10.61% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.93% | 13.93% | 14.98% | 10.48% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.86% | 13.86% | 14.90% | 10.23% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.02% | 14.02% | 15.09% | 9.85% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.89% | 13.89% | 14.95% | 9.62% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.60% | 14.60% | 15.54% | 9.64% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.25% | 14.25% | 15.16% | 9.60% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.12% | 14.12% | 15.17% | 9.46% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.37% | 13.37% | 14.39% | 9.56% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.59% | 13.59% | 14.54% | 9.93% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 14.07% | 14.07% | 15.19% | 10.93% | |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Home Federal Bank of Tennessee | $2.73B | CBLR | NA | NA | NA | 17.16% |
| Westfield Bank | $2.73B | Risk-based | 12.47% | 12.47% | 13.47% | 9.37% |
| Cornerstone Bank | $2.73B | CBLR | NA | NA | NA | 9.88% |
| Planters Bank & Trust Company | $2.71B | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% |
| CalPrivate Bank | $2.71B | Risk-based | 13.61% | 13.61% | 14.86% | 11.52% |
| State Bank of Southern Utah | $2.74B | CBLR | NA | NA | NA | 12.04% |
| Open Bank | $2.75B | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| Beverly Bank & Trust Company, N.A. | $2.69B | Risk-based | 11.43% | 11.43% | 12.10% | 9.91% |
| INB, N.A. | $2.68B | Risk-based | 12.19% | 12.19% | 13.28% | 9.44% |
| Peer 25th percentile | 11.76% | 11.76% | 12.69% | 9.55% | ||
| Peer median | 12.19% | 12.19% | 13.35% | 10.03% | ||
| Peer 75th percentile | 13.04% | 13.04% | 14.17% | 11.43% | ||
| This bank's percentile | 86 | 86 | 86 | 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/867650/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.