Pioneer Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.53% (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: 8.53% (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 15.67% +9.17 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 | $44.3M | 44,302 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $282.7M | 282,716 | RCOAA223 |
| Recomputed ratio | 15.67% | numerator / denominator | |
| Filed ratio | 15.67% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.17 pp | $25.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.67% +7.67 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 | $44.3M | 44,302 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $282.7M | 282,716 | RCOAA223 |
| Recomputed ratio | 15.67% | numerator / denominator | |
| Filed ratio | 15.67% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.67 pp | $21.7M | capital that could be lost first |
Total risk-based capital ratio 16.53% +6.53 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 | $46.7M | 46,720 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $282.7M | 282,716 | RCOAA223 |
| Recomputed ratio | 16.53% | numerator / denominator | |
| Filed ratio | 16.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.53 pp | $18.4M | capital that could be lost first |
Tier 1 leverage ratio 11.96% +6.96 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 | $44.3M | 44,302 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $370.5M | 370,494 | RCOAA224 |
| Recomputed ratio | 11.96% | numerator / denominator | |
| Filed ratio | 11.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.96 pp | $25.8M | 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 | 2,529 | 2,529 | 2,529 | 2,529 | 2,529 | 2,529 | RCOAP742 |
| Retained earnings | 41,773 | 38,483 | 37,364 | 36,752 | 35,964 | 35,320 | RCOAKW00 |
| Accumulated other comprehensive income | (787) | (818) | (866) | (1,211) | (1,599) | (1,879) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,515 | 40,194 | 39,027 | 38,070 | 36,894 | 35,970 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 787 | 818 | 866 | 851 | 1,239 | 1,519 | P859 - P840 |
| Common equity Tier 1 capital | 44,302 | 41,012 | 39,893 | 38,921 | 38,133 | 37,489 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,302 | 41,012 | 39,893 | 38,921 | 38,133 | 37,489 | RCOA8274 |
| Tier 2 capital | 2,418 | 2,561 | 2,523 | 2,650 | 2,593 | 2,462 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,418 | 2,561 | 2,523 | 2,650 | 2,593 | 2,462 | RCOA5310 |
| Total capital | 46,720 | 43,573 | 42,416 | 41,571 | 40,726 | 39,951 | RCOA3792 |
| Total risk-weighted assets | 282,716 | 279,745 | 286,838 | 281,159 | 268,740 | 257,277 | RCOAA223 |
| Average total assets for the leverage ratio | 370,494 | 358,370 | 349,901 | 340,636 | 345,491 | 350,743 | 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 | $13.7M | $270K | 1.97% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $61.7M | $11.7M | 18.97% | 4.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $637K | $127K | 20.00% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $99.9M | $54.6M | 54.62% | 19.31% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $15.3M | $23.0M | 150.00% | 8.13% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $174.6M | $174.4M | 99.86% | 61.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.2M | $8.6M | 92.71% | 3.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.9M | $9.9M | 100.00% | 3.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $192K | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $282.5M | does not tie to item 31 ($282.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $282.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $282.7M | 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 | 15.67% | 15.67% | 16.53% | 11.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.66% | 14.66% | 15.58% | 11.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.91% | 13.91% | 14.79% | 11.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.84% | 13.84% | 14.79% | 11.43% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.19% | 14.19% | 15.15% | 11.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.57% | 14.57% | 15.53% | 10.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.22% | 14.22% | 15.19% | 10.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.23% | 14.23% | 15.21% | 9.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.04% | 14.04% | 14.99% | 10.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.62% | 14.62% | 15.57% | 10.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.69% | 14.69% | 15.65% | 10.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.29% | 15.29% | 16.29% | 11.43% | 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 |
|---|---|---|---|---|---|---|
| Pioneer Bank (this bank) | Risk-based | 15.67% | 15.67% | 16.53% | 11.96% | |
| Upper Peninsula State Bank | $371.7M | CBLR | NA | NA | NA | 13.42% |
| The First National Bank of Grayson | $371.9M | CBLR | NA | NA | NA | 12.98% |
| First State Bank | $371.9M | CBLR | NA | NA | NA | 12.58% |
| First Nebraska Bank | $371.4M | CBLR | NA | NA | NA | 10.32% |
| First National Bank | $372.7M | CBLR | NA | NA | NA | 18.99% |
| Premier Bank of the South | $370.6M | Risk-based | 16.07% | 16.07% | 17.29% | 9.37% |
| Flatirons Bank | $370.3M | Risk-based | 12.87% | 12.87% | 14.12% | 8.88% |
| Piscataqua Savings Bank | $373.4M | CBLR | NA | NA | NA | 13.67% |
| The North Country Savings Bank | $373.5M | Risk-based | 23.61% | 23.61% | 24.23% | 14.53% |
| Golden Belt Bank, FSA | $373.5M | CBLR | NA | NA | NA | 10.07% |
| Peer 25th percentile | 14.47% | 14.47% | 15.71% | 10.13% | ||
| Peer median | 16.07% | 16.07% | 17.29% | 12.78% | ||
| Peer 75th percentile | 19.84% | 19.84% | 20.76% | 13.61% | ||
| This bank's percentile | 33 | 33 | 33 | 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/41629/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.