Pittsfield Co-Operative Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.37% (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: 11.37% (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 18.63% +12.13 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 | $60.7M | 60,732 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $326.0M | 325,954 | RCOAA223 |
| Recomputed ratio | 18.63% | numerator / denominator | |
| Filed ratio | 18.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.13 pp | $39.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.63% +10.63 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 | $60.7M | 60,732 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $326.0M | 325,954 | RCOAA223 |
| Recomputed ratio | 18.63% | numerator / denominator | |
| Filed ratio | 18.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.63 pp | $34.7M | capital that could be lost first |
Total risk-based capital ratio 19.36% +9.37 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 | $63.1M | 63,121 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $326.0M | 325,954 | RCOAA223 |
| Recomputed ratio | 19.36% | numerator / denominator | |
| Filed ratio | 19.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.37 pp | $30.5M | capital that could be lost first |
Tier 1 leverage ratio 13.41% +8.41 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 | $60.7M | 60,732 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $453.0M | 452,964 | RCOAA224 |
| Recomputed ratio | 13.41% | numerator / denominator | |
| Filed ratio | 13.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.41 pp | $38.1M | 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 | 3,871 | 3,871 | 3,871 | 3,871 | 3,871 | 3,871 | RCOAP742 |
| Retained earnings | 56,861 | 56,559 | 56,489 | 57,731 | 57,947 | 57,817 | RCOAKW00 |
| Accumulated other comprehensive income | (5,087) | (5,172) | (4,948) | (5,934) | (6,733) | (7,132) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 55,645 | 55,258 | 55,412 | 55,668 | 55,085 | 54,556 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,087 | 5,172 | 4,948 | 5,934 | 6,733 | 7,132 | P859 - P840 |
| Common equity Tier 1 capital | 60,732 | 60,430 | 60,360 | 61,602 | 61,818 | 61,688 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,732 | 60,430 | 60,360 | 61,602 | 61,818 | 61,688 | RCOA8274 |
| Tier 2 capital | 2,389 | 2,389 | 2,322 | 2,241 | 2,237 | 2,484 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,389 | 2,389 | 2,322 | 2,241 | 2,237 | 2,484 | RCOA5310 |
| Total capital | 63,121 | 62,819 | 62,682 | 63,843 | 64,055 | 64,172 | RCOA3792 |
| Total risk-weighted assets | 325,954 | 316,534 | 311,991 | 301,275 | 285,040 | 297,231 | RCOAA223 |
| Average total assets for the leverage ratio | 452,964 | 440,636 | 427,820 | 422,563 | 416,264 | 414,104 | 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 | $9.3M | $785K | 8.44% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $74.0M | $24.9M | 33.61% | 7.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.1M | $422K | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $242.6M | $134.7M | 55.54% | 41.34% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $57K | $86K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $103.6M | $103.6M | 100.00% | 31.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.8M | $26.4M | 91.87% | 8.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $35.0M | $35.0M | 100.00% | 10.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $326.0M | ties to item 31 ($326.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $326.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $326.0M | 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 | 18.63% | 18.63% | 19.36% | 13.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.09% | 19.09% | 19.85% | 13.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.35% | 19.35% | 20.09% | 14.11% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.45% | 20.45% | 21.19% | 14.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.69% | 21.69% | 22.47% | 14.85% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.75% | 20.75% | 21.59% | 14.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.77% | 21.77% | 22.63% | 15.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.32% | 21.32% | 22.15% | 15.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.96% | 22.96% | 23.85% | 15.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.79% | 21.79% | 22.64% | 15.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.84% | 21.84% | 22.68% | 15.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.45% | 18.45% | 19.38% | 13.49% | 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 |
|---|---|---|---|---|---|---|
| Pittsfield Co-Operative Bank (this bank) | Risk-based | 18.63% | 18.63% | 19.36% | 13.41% | |
| Patriot Bank | $451.2M | Risk-based | 12.39% | 12.39% | 13.12% | 9.89% |
| The Liberty National Bank in Paris | $452.1M | CBLR | NA | NA | NA | 12.76% |
| The Citizens State Bank | $450.6M | CBLR | NA | NA | NA | 14.45% |
| The City National Bank of Colorado City | $452.4M | CBLR | NA | NA | NA | 10.97% |
| Watermark Bank | $450.5M | Risk-based | 14.11% | 14.11% | 15.36% | 13.29% |
| First National Bank | $452.8M | CBLR | NA | NA | NA | 10.31% |
| Greatamerica Bank N.A. | $450.0M | CBLR | NA | NA | NA | 61.62% |
| New Era Bank | $453.1M | CBLR | NA | NA | NA | 13.98% |
| Welch State Bank of Welch, Okla. | $449.8M | CBLR | NA | NA | NA | 10.20% |
| Peer 25th percentile | 12.82% | 12.82% | 13.68% | 10.31% | ||
| Peer median | 13.25% | 13.25% | 14.24% | 12.76% | ||
| Peer 75th percentile | 13.68% | 13.68% | 14.80% | 13.98% | ||
| This bank's percentile | 100 | 100 | 100 | 67 |
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/1000276/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.