Pioneer State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 16.80% +7.80 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $23.0M | 22,951 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $136.6M | 136,604 | RCOAA224 |
| Recomputed ratio | 16.80% | numerator / denominator | |
| Filed ratio | 16.80% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +7.80 pp | $10.7M | 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 | 5,412 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 17,308 | 18,426 | 18,656 | 18,676 | 18,653 | 18,591 | RCOAKW00 |
| Accumulated other comprehensive income | (196) | (193) | (182) | (233) | (260) | (317) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,524 | 18,233 | 18,474 | 18,443 | 18,393 | 18,274 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 427 | 422 | 408 | 477 | 575 | 651 | P859 - P840 |
| Common equity Tier 1 capital | 22,951 | 18,655 | 18,882 | 18,920 | 18,968 | 18,925 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,951 | 18,655 | 18,882 | 18,920 | 18,968 | 18,925 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 136,604 | 118,970 | 117,636 | 113,698 | 111,777 | 111,938 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 16.80% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 16.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 16.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 16.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 16.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 16.99% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 16.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 17.08% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 16.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 16.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 17.33% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 16.80% | |
| County Bank | $133.7M | Risk-based | 12.49% | 12.49% | 13.74% | 8.29% |
| The First National Bank of Moose Lake | $133.7M | CBLR | NA | NA | NA | 15.98% |
| Community Bank of Pleasant Hill | $133.4M | Risk-based | 25.14% | 25.14% | 25.43% | 10.37% |
| The Citizens National Bank of Quitman | $133.7M | Risk-based | 17.94% | 17.94% | 19.20% | 11.56% |
| First Community Bank of Hillsboro | $133.3M | CBLR | NA | NA | NA | 11.59% |
| The First National Bank of Aspermont | $133.9M | CBLR | NA | NA | NA | 9.07% |
| The Southern Bank Company | $133.1M | CBLR | NA | NA | NA | 15.05% |
| The Iuka State Bank | $133.0M | CBLR | NA | NA | NA | 10.25% |
| Peer 25th percentile | 15.22% | 15.22% | 16.47% | 9.96% | ||
| Peer median | 17.94% | 17.94% | 19.20% | 10.96% | ||
| Peer 75th percentile | 21.54% | 21.54% | 22.31% | 12.46% | ||
| This bank's percentile | NA | NA | NA | 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/445674/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.