Pioneer Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.66% (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: 6.66% (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 13.65% +7.15 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 | $89.3M | 89,276 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $654.0M | 653,967 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.15 pp | $46.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.65% +5.65 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 | $89.3M | 89,276 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $654.0M | 653,967 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.65 pp | $37.0M | capital that could be lost first |
Total risk-based capital ratio 14.66% +4.66 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 | $95.9M | 95,875 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $654.0M | 653,967 | RCOAA223 |
| Recomputed ratio | 14.66% | numerator / denominator | |
| Filed ratio | 14.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.66 pp | $30.5M | capital that could be lost first |
Tier 1 leverage ratio 10.20% +5.20 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 | $89.3M | 89,276 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $874.9M | 874,853 | RCOAA224 |
| Recomputed ratio | 10.20% | numerator / denominator | |
| Filed ratio | 10.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.20 pp | $45.5M | 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 | 62,500 | 62,500 | 62,500 | 62,500 | 62,500 | 62,500 | RCOAP742 |
| Retained earnings | 36,810 | 36,997 | 33,366 | 32,616 | 30,087 | 30,450 | RCOAKW00 |
| Accumulated other comprehensive income | (9,433) | (10,428) | (9,470) | (11,089) | (12,879) | (15,079) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 89,877 | 89,069 | 86,396 | 84,027 | 79,708 | 77,871 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (601) | 394 | (564) | 1,055 | 2,845 | 5,045 | P859 - P840 |
| Common equity Tier 1 capital | 89,276 | 89,463 | 85,832 | 85,082 | 82,553 | 82,916 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 89,276 | 89,463 | 85,832 | 85,082 | 82,553 | 82,916 | RCOA8274 |
| Tier 2 capital | 6,599 | 6,228 | 6,290 | 6,159 | 6,422 | 5,974 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,599 | 6,228 | 6,290 | 6,159 | 6,422 | 5,974 | RCOA5310 |
| Total capital | 95,875 | 95,691 | 92,122 | 91,241 | 88,975 | 88,890 | RCOA3792 |
| Total risk-weighted assets | 653,967 | 641,660 | 648,615 | 643,571 | 638,782 | 597,000 | RCOAA223 |
| Average total assets for the leverage ratio | 874,853 | 878,783 | 861,280 | 838,036 | 824,161 | 836,899 | 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 | $41.2M | $1.4M | 3.39% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $134.7M | $29.3M | 21.75% | 4.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $22.4M | $4.5M | 20.00% | 0.69% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $122.9M | $82.0M | 66.73% | 12.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.7M | $5.6M | 150.00% | 0.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $522.4M | $492.3M | 94.23% | 75.27% | RC-R Part II, item 4.d, 5.d |
| All other assets | $38.7M | $34.8M | 89.93% | 5.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $870K | $505K | 58.05% | 0.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $16K | $16K | 100.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.6M | NA | 0.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $650.4M | ties to item 31 ($650.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $654.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $654.0M | 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 | 13.65% | 13.65% | 14.66% | 10.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.94% | 13.94% | 14.91% | 10.18% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.23% | 13.23% | 14.20% | 9.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.22% | 13.22% | 14.18% | 10.15% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.92% | 12.92% | 13.93% | 10.02% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.89% | 13.89% | 14.89% | 9.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.42% | 13.42% | 14.42% | 9.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.18% | 13.18% | 14.21% | 9.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.06% | 13.06% | 14.07% | 9.82% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.60% | 13.60% | 14.66% | 9.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.23% | 13.23% | 14.27% | 9.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.37% | 13.37% | 14.46% | 9.65% | 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 | 13.65% | 13.65% | 14.66% | 10.20% | |
| First Liberty Bank | $885.0M | Risk-based | 12.93% | 12.93% | 14.18% | 11.82% |
| Newfield National Bank | $889.1M | Risk-based | 18.68% | 18.68% | 19.93% | 10.07% |
| First Bank | $889.9M | Risk-based | 24.62% | 24.62% | 25.87% | 10.16% |
| Points West Community Bank | $877.6M | CBLR | NA | NA | NA | 9.22% |
| Central State Bank | $890.7M | CBLR | NA | NA | NA | 8.98% |
| Traditions Bank | $890.9M | Risk-based | 13.60% | 13.60% | 14.85% | 10.50% |
| The Savings Bank | $891.0M | CBLR | NA | NA | NA | 9.45% |
| Seattle Bank | $891.4M | Risk-based | 13.25% | 13.25% | 14.51% | 10.29% |
| First Independence Bank | $875.3M | CBLR | NA | NA | NA | 10.82% |
| Peer 25th percentile | 13.25% | 13.25% | 14.51% | 9.45% | ||
| Peer median | 13.60% | 13.60% | 14.85% | 10.16% | ||
| Peer 75th percentile | 18.68% | 18.68% | 19.93% | 10.50% | ||
| This bank's percentile | 60 | 60 | 40 | 56 |
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/920854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.