Plumas 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 11.77% +2.77 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 | $260.8M | 260,803 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.22B | 2,216,738 | RCOAA224 |
| Recomputed ratio | 11.77% | numerator / denominator | |
| Filed ratio | 11.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.77 pp | $61.3M | 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 | 119,006 | 118,847 | 118,885 | 118,827 | 46,222 | 46,143 | RCOAP742 |
| Retained earnings | 176,125 | 171,412 | 164,506 | 156,192 | 168,710 | 164,680 | RCOAKW00 |
| Accumulated other comprehensive income | (13,582) | (13,114) | (10,491) | (16,491) | (20,678) | (21,262) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 281,549 | 277,145 | 272,900 | 258,528 | 194,254 | 189,561 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (20,746) | (21,798) | (25,153) | (19,773) | 14,233 | 14,749 | P859 - P840 |
| Common equity Tier 1 capital | 260,803 | 255,347 | 247,747 | 238,755 | 208,487 | 204,310 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 260,803 | 255,347 | 247,747 | 238,755 | 208,487 | 204,310 | RCOA8274 |
| Tier 2 capital | NA | 19,971 | 20,539 | 20,534 | 14,542 | 13,939 | |
| Allowance includable in Tier 2 capital | NA | 19,971 | 20,539 | 20,534 | 14,542 | 13,939 | |
| Total capital | NA | 275,318 | 268,286 | 259,289 | 223,029 | 218,249 | |
| Total risk-weighted assets | NA | 1,647,142 | 1,672,566 | 1,673,790 | 1,163,113 | 1,149,272 | |
| Average total assets for the leverage ratio | 2,216,738 | 2,202,952 | 2,230,932 | 2,260,780 | 1,647,243 | 1,655,847 | 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 | 11.77% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.50% | 15.50% | 16.71% | 11.59% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.81% | 14.81% | 16.04% | 11.11% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.26% | 14.26% | 15.49% | 10.56% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.92% | 17.92% | 19.18% | 12.66% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 17.78% | 17.78% | 18.99% | 12.34% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.25% | 17.25% | 18.45% | 11.92% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.93% | 16.93% | 18.18% | 11.31% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.36% | 16.36% | 17.61% | 11.31% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.14% | 16.14% | 17.37% | 11.03% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.72% | 15.72% | 16.92% | 10.80% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.10% | 15.10% | 16.30% | 10.63% | 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 |
|---|---|---|---|---|---|---|
| Plumas Bank (this bank) | CBLR | NA | NA | NA | 11.77% | |
| Golden Bank, N.A. | $2.28B | Risk-based | 15.60% | 15.60% | 16.85% | 13.74% |
| Queensborough National Bank & Trust Company | $2.28B | Risk-based | 12.36% | 12.36% | 13.35% | 8.64% |
| Builtwell Bank | $2.28B | Risk-based | 13.73% | 13.73% | 14.98% | 9.71% |
| Central Bank | $2.29B | Risk-based | 10.60% | 10.60% | 11.55% | 10.09% |
| Crystal Lake Bank & Trust Company, N.A. | $2.26B | Risk-based | 10.79% | 10.79% | 11.63% | 9.65% |
| South Central Bank, Inc. | $2.26B | Risk-based | 12.08% | 12.08% | 13.12% | 9.88% |
| Waterstone Bank | $2.25B | Risk-based | 18.66% | 18.66% | 19.68% | 15.43% |
| Parke Bank | $2.30B | CBLR | NA | NA | NA | 15.88% |
| Bank of Tennessee | $2.25B | Risk-based | 11.31% | 11.31% | 12.29% | 9.63% |
| Peer 25th percentile | 11.18% | 11.18% | 12.12% | 9.65% | ||
| Peer median | 12.22% | 12.22% | 13.24% | 9.88% | ||
| Peer 75th percentile | 14.19% | 14.19% | 15.45% | 13.74% | ||
| This bank's percentile | NA | NA | NA | 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/670467/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.