Pinnacle Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.48% (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: 5.48% (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 12.35% +5.85 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 | $928.1M | 928,077 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.52B | 7,515,621 | RCOAA223 |
| Recomputed ratio | 12.35% | numerator / denominator | |
| Filed ratio | 12.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.85 pp | $439.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.35% +4.35 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 | $928.1M | 928,077 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.52B | 7,515,621 | RCOAA223 |
| Recomputed ratio | 12.35% | numerator / denominator | |
| Filed ratio | 12.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.35 pp | $326.8M | capital that could be lost first |
Total risk-based capital ratio 13.48% +3.48 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 | $1.01B | 1,013,286 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.52B | 7,515,621 | RCOAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.48 pp | $261.7M | capital that could be lost first |
Tier 1 leverage ratio 9.92% +4.92 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 | $928.1M | 928,077 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $9.36B | 9,357,749 | RCOAA224 |
| Recomputed ratio | 9.92% | numerator / denominator | |
| Filed ratio | 9.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.92 pp | $460.2M | 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 | 97,450 | 97,450 | 97,450 | 97,450 | 97,450 | 97,450 | RCOAP742 |
| Retained earnings | 850,237 | 815,449 | 823,936 | 799,850 | 770,868 | 745,912 | RCOAKW00 |
| Accumulated other comprehensive income | (57,819) | (63,249) | (62,371) | (74,662) | (86,398) | (103,076) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 889,868 | 849,650 | 859,015 | 822,638 | 781,920 | 740,286 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 38,209 | 43,626 | 42,735 | 55,006 | 66,717 | 83,370 | P859 - P840 |
| Common equity Tier 1 capital | 928,077 | 893,276 | 901,750 | 877,644 | 848,637 | 823,656 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 928,077 | 893,276 | 901,750 | 877,644 | 848,637 | 823,656 | RCOA8274 |
| Tier 2 capital | 85,209 | 82,280 | 80,299 | 78,989 | 77,331 | 76,039 | RCOA5311 |
| Allowance includable in Tier 2 capital | 85,209 | 82,280 | 80,299 | 78,989 | 77,331 | 76,039 | RCOA5310 |
| Total capital | 1,013,286 | 975,556 | 982,049 | 956,633 | 925,968 | 899,695 | RCOA3792 |
| Total risk-weighted assets | 7,515,621 | 7,391,879 | 7,289,834 | 7,131,303 | 7,010,290 | 6,908,606 | RCOAA223 |
| Average total assets for the leverage ratio | 9,357,749 | 8,926,207 | 8,684,522 | 8,534,059 | 8,526,358 | 8,381,527 | 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 | $862.3M | $17.0M | 1.98% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.36B | $175.7M | 12.88% | 2.34% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $61.0M | $17K | 0.03% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $908.2M | $513.4M | 56.53% | 6.83% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $117.8M | $176.7M | 150.00% | 2.35% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.6M | $6.9M | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $5.80B | $5.71B | 98.47% | 75.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $234.3M | $257.1M | 109.71% | 3.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $830.8M | $659.4M | 79.37% | 8.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $139K | 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 | $7.52B | ties to item 31 ($7.52B) |
|---|---|---|
| Risk-weighted assets before deductions | $7.52B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $7.52B | 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 | 12.35% | 12.35% | 13.48% | 9.92% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.08% | 12.08% | 13.20% | 10.01% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.37% | 12.37% | 13.47% | 10.38% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.31% | 12.31% | 13.41% | 10.28% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.11% | 12.11% | 13.21% | 9.95% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.92% | 11.92% | 13.02% | 9.83% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.67% | 11.67% | 12.77% | 9.31% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.76% | 11.76% | 12.85% | 8.99% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.83% | 11.83% | 12.87% | 9.07% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.76% | 11.76% | 12.82% | 8.98% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.59% | 11.59% | 12.64% | 8.88% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.76% | 11.76% | 12.79% | 9.37% | 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 | 12.35% | 12.35% | 13.48% | 9.92% | |
| The Bancorp Bank N.A. | $9.21B | Risk-based | 14.27% | 14.27% | 15.32% | 9.09% |
| First Mid Bank & Trust, N.A. | $9.14B | Risk-based | 13.58% | 13.58% | 14.66% | 10.70% |
| Merrick Bank | $9.13B | Risk-based | 16.80% | 16.80% | 18.21% | 16.59% |
| First American Trust, FSB | $9.23B | Risk-based | 33.45% | 33.45% | 33.45% | 7.89% |
| Union Bank and Trust Company | $9.24B | Risk-based | 12.70% | 12.71% | 13.96% | 10.65% |
| Lake Forest Bank & Trust Company, N.A. | $9.25B | Risk-based | 11.16% | 11.16% | 12.02% | 9.93% |
| 1st Source Bank | $9.26B | Risk-based | 14.84% | 15.36% | 16.62% | 13.72% |
| American Savings Bank, N.A. | $9.05B | Risk-based | 13.49% | 13.49% | 14.59% | 9.10% |
| Woodforest National Bank | $8.98B | Risk-based | 11.27% | 11.27% | 12.52% | 9.35% |
| Liberty Bank | $9.38B | Risk-based | 13.66% | 13.66% | 14.65% | 13.37% |
| Peer 25th percentile | 12.90% | 12.90% | 14.12% | 9.17% | ||
| Peer median | 13.62% | 13.62% | 14.66% | 10.29% | ||
| Peer 75th percentile | 14.70% | 15.08% | 16.29% | 12.70% | ||
| This bank's percentile | 20 | 20 | 20 | 40 |
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/913856/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.