Pioneer Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.60% (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: 11.60% (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 18.59% +12.09 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 | $116.3M | 116,269 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $625.4M | 625,351 | RCOAA223 |
| Recomputed ratio | 18.59% | numerator / denominator | |
| Filed ratio | 18.59% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.09 pp | $75.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.59% +10.59 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 | $116.3M | 116,269 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $625.4M | 625,351 | RCOAA223 |
| Recomputed ratio | 18.59% | numerator / denominator | |
| Filed ratio | 18.59% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.59 pp | $66.2M | capital that could be lost first |
Total risk-based capital ratio 19.60% +9.60 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 | $122.6M | 122,566 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $625.4M | 625,351 | RCOAA223 |
| Recomputed ratio | 19.60% | numerator / denominator | |
| Filed ratio | 19.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.60 pp | $60.0M | capital that could be lost first |
Tier 1 leverage ratio 11.61% +6.61 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 | $116.3M | 116,269 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.00B | 1,001,388 | RCOAA224 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.61 pp | $66.2M | 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 | 33,000 | 33,000 | 33,000 | 33,000 | 33,000 | 33,000 | RCOAP742 |
| Retained earnings | 83,269 | 80,876 | 77,475 | 79,204 | 76,181 | 73,788 | RCOAKW00 |
| Accumulated other comprehensive income | (11,082) | (12,003) | (12,034) | (14,502) | (18,028) | (21,013) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 105,187 | 101,873 | 98,441 | 97,702 | 91,153 | 85,775 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,082 | 12,003 | 12,034 | 14,502 | 18,028 | 21,013 | P859 - P840 |
| Common equity Tier 1 capital | 116,269 | 113,876 | 110,475 | 112,204 | 109,181 | 106,788 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 116,269 | 113,876 | 110,475 | 112,204 | 109,181 | 106,788 | RCOA8274 |
| Tier 2 capital | 6,297 | 5,767 | 5,877 | 5,879 | 5,778 | 5,635 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,297 | 5,767 | 5,877 | 5,879 | 5,778 | 5,635 | RCOA5310 |
| Total capital | 122,566 | 119,643 | 116,352 | 118,083 | 114,959 | 112,423 | RCOA3792 |
| Total risk-weighted assets | 625,351 | 626,156 | 649,014 | 621,200 | 610,160 | 615,918 | RCOAA223 |
| Average total assets for the leverage ratio | 1,001,388 | 1,007,306 | 1,012,388 | 987,307 | 979,619 | 977,148 | 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 | $92.0M | $790K | 0.86% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $341.2M | $71.1M | 20.85% | 11.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $78.4M | $39.2M | 50.00% | 6.27% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.9M | $13.3M | 150.00% | 2.13% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $778K | $1.2M | 150.00% | 0.19% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $460.8M | $393.5M | 85.39% | 62.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $48.5M | $47.1M | 97.09% | 7.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $59.2M | $59.2M | 100.00% | 9.47% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $625.4M | ties to item 31 ($625.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $625.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $625.4M | 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 | 18.59% | 18.59% | 19.60% | 11.61% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 18.19% | 18.19% | 19.11% | 11.30% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.02% | 17.02% | 17.93% | 10.91% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 18.06% | 18.06% | 19.01% | 11.36% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.89% | 17.89% | 18.84% | 11.15% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 17.34% | 17.34% | 18.25% | 10.93% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.28% | 17.28% | 18.19% | 10.35% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.18% | 17.18% | 18.11% | 10.27% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.85% | 16.85% | 17.72% | 10.03% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.96% | 16.96% | 17.82% | 9.58% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.02% | 17.02% | 17.89% | 9.42% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.56% | 16.56% | 17.40% | 9.70% | 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 & Trust (this bank) | Risk-based | 18.59% | 18.59% | 19.60% | 11.61% | |
| Story Bank dba Story Financial Partners | $1.01B | Risk-based | 12.23% | 12.23% | 13.24% | 10.81% |
| The Port Washington State Bank | $1.01B | Risk-based | 11.93% | 11.93% | 12.84% | 8.97% |
| Cornerstone National Bank & Trust Company | $1.01B | Risk-based | 11.97% | 11.97% | 13.10% | 10.36% |
| Maplemark Bank | $1.01B | Risk-based | 14.14% | 14.14% | 15.39% | 11.63% |
| Adams Community Bank | $1.01B | Risk-based | 16.33% | 16.33% | 17.16% | 10.34% |
| Presidential Bank, FSB | $1.01B | Risk-based | 13.50% | 13.50% | 14.75% | 9.63% |
| First Metro Bank | $1.01B | CBLR | NA | NA | NA | 12.98% |
| Adirondack Bank | $1.01B | Risk-based | 11.76% | 11.76% | 12.54% | 7.25% |
| Jonestown Bank and Trust Company of Jonestown, Pennsylvania | $1.01B | CBLR | NA | NA | NA | 10.24% |
| Kirkpatrick Bank | $1.00B | Risk-based | 15.28% | 15.28% | 16.54% | 10.67% |
| Peer 25th percentile | 11.96% | 11.96% | 13.04% | 9.78% | ||
| Peer median | 12.86% | 12.86% | 13.99% | 10.35% | ||
| Peer 75th percentile | 14.42% | 14.42% | 15.68% | 10.77% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/65559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.