Pioneer Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.77% (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: 10.77% (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 17.51% +11.01 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 | $135.2M | 135,222 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $772.1M | 772,103 | RCOAA223 |
| Recomputed ratio | 17.51% | numerator / denominator | |
| Filed ratio | 17.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.01 pp | $85.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.51% +9.51 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 | $135.2M | 135,222 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $772.1M | 772,103 | RCOAA223 |
| Recomputed ratio | 17.51% | numerator / denominator | |
| Filed ratio | 17.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.51 pp | $73.5M | capital that could be lost first |
Total risk-based capital ratio 18.77% +8.77 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 | $144.9M | 144,921 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $772.1M | 772,103 | RCOAA223 |
| Recomputed ratio | 18.77% | numerator / denominator | |
| Filed ratio | 18.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.77 pp | $67.7M | capital that could be lost first |
Tier 1 leverage ratio 12.32% +7.32 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 | $135.2M | 135,222 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.10B | 1,097,863 | RCOAA224 |
| Recomputed ratio | 12.32% | numerator / denominator | |
| Filed ratio | 12.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.32 pp | $80.3M | 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 | 2,512 | 2,445 | 2,378 | 2,304 | 2,231 | 2,157 | RCOAP742 |
| Retained earnings | 132,710 | 127,779 | 127,553 | 124,543 | 122,032 | 118,248 | RCOAKW00 |
| Accumulated other comprehensive income | (18,988) | (18,865) | (17,242) | (19,775) | (22,969) | (25,511) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 116,234 | 111,359 | 112,689 | 107,072 | 101,294 | 94,894 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 18,988 | 18,865 | 17,242 | 19,775 | 22,969 | 25,511 | P859 - P840 |
| Common equity Tier 1 capital | 135,222 | 130,224 | 129,931 | 126,847 | 124,263 | 120,405 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 135,222 | 130,224 | 129,931 | 126,847 | 124,263 | 120,405 | RCOA8274 |
| Tier 2 capital | 9,699 | 10,175 | 10,190 | 9,883 | 9,307 | 9,147 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,699 | 10,175 | 10,190 | 9,883 | 9,307 | 9,147 | RCOA5310 |
| Total capital | 144,921 | 140,399 | 140,121 | 136,730 | 133,570 | 129,552 | RCOA3792 |
| Total risk-weighted assets | 772,103 | 810,740 | 812,806 | 788,602 | 743,369 | 731,176 | RCOAA223 |
| Average total assets for the leverage ratio | 1,097,863 | 1,107,917 | 1,130,972 | 1,120,648 | 1,098,667 | 1,059,225 | 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 | $78.5M | $1.6M | 2.03% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $344.6M | $67.0M | 19.44% | 8.63% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $92.9M | $44.9M | 48.34% | 5.78% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $51.0M | $76.4M | 150.00% | 9.85% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.3M | $15.4M | 150.00% | 1.98% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $473.9M | $472.2M | 99.63% | 60.85% | RC-R Part II, item 4.d, 5.d |
| All other assets | $75.2M | $74.2M | 98.65% | 9.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.5M | $24.3M | 95.15% | 3.13% | 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 | $776.0M | ties to item 31 ($776.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $776.0M | RCONB704 |
| Less: excess allowance for credit losses | $3.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $772.1M | 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 | 17.51% | 17.51% | 18.77% | 12.32% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.06% | 16.06% | 17.32% | 11.75% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.99% | 15.99% | 17.24% | 11.49% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.09% | 16.09% | 17.34% | 11.32% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.72% | 16.72% | 17.97% | 11.31% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.47% | 16.47% | 17.72% | 11.37% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.54% | 16.54% | 17.79% | 11.40% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.79% | 17.79% | 19.04% | 10.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.24% | 16.24% | 17.45% | 10.91% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.46% | 15.46% | 16.65% | 10.84% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.46% | 15.46% | 16.65% | 10.58% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.98% | 14.98% | 16.14% | 10.62% | 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 |
|---|---|---|---|---|---|---|
| Pioneer Bank (this bank) | Risk-based | 17.51% | 17.51% | 18.77% | 12.32% | |
| The Converse County Bank | $1.09B | Risk-based | 27.51% | 27.51% | 28.45% | 9.57% |
| Generations Bank | $1.09B | Risk-based | 11.71% | 11.71% | 12.42% | 11.51% |
| First Palmetto Bank | $1.10B | Risk-based | 13.63% | 13.63% | 14.89% | 9.42% |
| Winchester Savings Bank | $1.09B | CBLR | NA | NA | NA | 9.63% |
| First Bank of Berne | $1.09B | Risk-based | 12.23% | 12.23% | 13.44% | 9.92% |
| Partners Bank of New England | $1.09B | Risk-based | 14.68% | 14.68% | 15.80% | 10.99% |
| T Bank, N.A. | $1.10B | Risk-based | 16.28% | 16.28% | 17.54% | 10.67% |
| Access Bank | $1.10B | Risk-based | 12.02% | 12.02% | 13.27% | 10.65% |
| Prime Alliance Bank | $1.09B | Risk-based | 12.73% | 12.73% | 14.00% | 11.53% |
| The Citizens National Bank of Bluffton | $1.10B | CBLR | NA | NA | NA | 11.02% |
| Peer 25th percentile | 12.18% | 12.18% | 13.40% | 9.70% | ||
| Peer median | 13.18% | 13.18% | 14.44% | 10.66% | ||
| Peer 75th percentile | 15.08% | 15.08% | 16.23% | 11.01% | ||
| This bank's percentile | 88 | 88 | 88 | 100 |
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/606176/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.