The Pleasants County 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 9.44% +0.44 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 | $7.8M | 7,796 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $82.6M | 82,604 | RCOAA224 |
| Recomputed ratio | 9.44% | numerator / denominator | |
| Filed ratio | 9.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.44 pp | $362K | 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 | 1,300 | 1,300 | 1,300 | 1,300 | 1,300 | 1,300 | RCOAP742 |
| Retained earnings | 6,496 | 6,373 | 6,305 | 6,298 | 6,208 | 6,146 | RCOAKW00 |
| Accumulated other comprehensive income | (589) | (600) | (564) | (523) | (709) | (853) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,207 | 7,073 | 7,041 | 7,075 | 6,799 | 6,593 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 589 | 600 | 564 | 523 | 709 | 853 | P859 - P840 |
| Common equity Tier 1 capital | 7,796 | 7,673 | 7,605 | 7,598 | 7,508 | 7,446 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,796 | 7,673 | 7,605 | 7,598 | 7,508 | 7,446 | 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 | 82,604 | 79,517 | 78,905 | 77,906 | 76,773 | 75,031 | 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 | 9.44% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 9.65% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 9.64% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 9.75% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 9.78% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 9.92% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 9.81% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 10.04% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 9.92% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 9.82% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 9.88% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 10.09% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| The Pleasants County Bank (this bank) | CBLR | NA | NA | NA | 9.44% | |
| Farmers State Bank | $84.7M | CBLR | NA | NA | NA | 13.64% |
| The First National Bank of Peterstown | $84.9M | Risk-based | 29.70% | 29.70% | 30.95% | 13.90% |
| Allnations Bank | $84.5M | Risk-based | 13.99% | 13.99% | 15.25% | 8.31% |
| Vantage Bank | $85.0M | Risk-based | 10.12% | 10.12% | 11.37% | 8.47% |
| First Security Bank - Canby | $85.2M | Risk-based | 24.90% | 24.90% | 25.87% | 14.06% |
| The First State Bank | $84.3M | Risk-based | 21.34% | 21.34% | 22.59% | 15.27% |
| Bank of Hancock County | $85.2M | CBLR | NA | NA | NA | 20.15% |
| Independence State Bank | $84.2M | Risk-based | 12.43% | 12.43% | 13.43% | 10.38% |
| Mayville Savings Bank | $84.2M | Risk-based | 26.49% | 26.49% | 27.62% | 13.44% |
| Lowry State Bank | $84.1M | Risk-based | 12.06% | 12.06% | 13.31% | 9.58% |
| Peer 25th percentile | 12.33% | 12.33% | 13.40% | 9.78% | ||
| Peer median | 17.67% | 17.67% | 18.92% | 13.54% | ||
| Peer 75th percentile | 25.30% | 25.30% | 26.31% | 14.02% | ||
| This bank's percentile | NA | NA | NA | 20 |
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/8631/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.