Pioneer Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.48% (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: 6.48% (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 13.22% +6.72 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 | $223.6M | 223,620 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.69B | 1,691,033 | RCOAA223 |
| Recomputed ratio | 13.22% | numerator / denominator | |
| Filed ratio | 13.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.72 pp | $113.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.22% +5.22 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 | $223.6M | 223,620 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.69B | 1,691,033 | RCOAA223 |
| Recomputed ratio | 13.22% | numerator / denominator | |
| Filed ratio | 13.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.22 pp | $88.3M | capital that could be lost first |
Total risk-based capital ratio 14.48% +4.48 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 | $244.9M | 244,879 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.69B | 1,691,033 | RCOAA223 |
| Recomputed ratio | 14.48% | numerator / denominator | |
| Filed ratio | 14.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.48 pp | $75.8M | capital that could be lost first |
Tier 1 leverage ratio 9.97% +4.97 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 | $223.6M | 223,620 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.24B | 2,242,061 | RCOAA224 |
| Recomputed ratio | 9.97% | numerator / denominator | |
| Filed ratio | 9.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.97 pp | $111.5M | 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 | 56,631 | 56,460 | 56,290 | 56,119 | 55,948 | 55,778 | RCOAP742 |
| Retained earnings | 216,779 | 213,891 | 208,458 | 204,878 | 200,659 | 194,535 | RCOAKW00 |
| Accumulated other comprehensive income | 12,138 | 12,881 | 14,033 | 8,221 | 7,052 | 7,001 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 285,548 | 283,232 | 278,781 | 269,218 | 263,659 | 257,314 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (61,928) | (37,455) | (38,134) | (33,292) | (20,396) | (20,464) | P859 - P840 |
| Common equity Tier 1 capital | 223,620 | 245,777 | 240,647 | 235,926 | 243,263 | 236,850 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 223,620 | 245,777 | 240,647 | 235,926 | 243,263 | 236,850 | RCOA8274 |
| Tier 2 capital | 21,259 | 19,086 | 18,571 | 18,599 | 17,707 | 16,676 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,259 | 19,086 | 18,571 | 18,599 | 17,707 | 16,676 | RCOA5310 |
| Total capital | 244,879 | 264,863 | 259,218 | 254,525 | 260,970 | 253,526 | RCOA3792 |
| Total risk-weighted assets | 1,691,033 | 1,517,447 | 1,476,468 | 1,479,355 | 1,407,823 | 1,325,794 | RCOAA223 |
| Average total assets for the leverage ratio | 2,242,061 | 2,125,561 | 2,087,303 | 2,060,826 | 2,039,138 | 2,017,798 | 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 | $80.0M | $2.7M | 3.38% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $246.3M | $65.0M | 26.39% | 3.82% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $1.9M | 20.00% | 0.11% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.00B | $542.7M | 54.09% | 31.91% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.5M | $14.3M | 150.00% | 0.84% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $884.0M | $882.2M | 99.79% | 51.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $68.8M | $63.4M | 92.13% | 3.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $129.6M | $119.1M | 91.93% | 7.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $11.0M | $3.4M | 31.12% | 0.20% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.1M | NA | 0.18% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.70B | ties to item 31 ($1.70B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.70B | RCONB704 |
| Less: excess allowance for credit losses | $9.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.69B | 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 | 13.22% | 13.22% | 14.48% | 9.97% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.20% | 16.20% | 17.45% | 11.56% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.30% | 16.30% | 17.56% | 11.53% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.95% | 15.95% | 17.21% | 11.45% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.28% | 17.28% | 18.54% | 11.93% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 17.86% | 17.86% | 19.12% | 11.74% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.99% | 17.99% | 19.24% | 12.07% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.19% | 18.19% | 19.45% | 12.13% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 18.40% | 18.40% | 19.66% | 11.65% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.56% | 18.56% | 19.82% | 11.39% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.31% | 18.31% | 19.57% | 11.30% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.31% | 18.31% | 19.57% | 11.39% | 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, N.A. (this bank) | Risk-based | 13.22% | 13.22% | 14.48% | 9.97% | |
| Luana Savings Bank | $2.34B | CBLR | NA | NA | NA | 9.70% |
| The Bank of Commerce | $2.34B | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| Farmers and Merchants Trust Company of Chambersburg | $2.34B | Risk-based | 12.47% | 12.47% | 13.73% | 8.83% |
| First Bank of the Lake | $2.34B | Risk-based | 15.90% | 15.90% | 17.16% | 7.08% |
| Hanover Community Bank | $2.33B | Risk-based | 13.59% | 13.59% | 14.84% | 9.76% |
| Crews Bank & Trust | $2.33B | CBLR | NA | NA | NA | 10.69% |
| Bank Iowa | $2.35B | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% |
| Commercial Bank | $2.36B | Risk-based | 13.02% | 13.02% | 13.97% | 11.58% |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Peer 25th percentile | 11.67% | 11.67% | 12.91% | 8.99% | ||
| Peer median | 13.02% | 13.02% | 13.97% | 9.73% | ||
| Peer 75th percentile | 14.75% | 14.75% | 16.00% | 10.51% | ||
| This bank's percentile | 57 | 57 | 57 | 70 |
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/237619/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.