PNB Community 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 10.32% +1.32 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 | $16.2M | 16,167 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $156.7M | 156,701 | RCOAA224 |
| Recomputed ratio | 10.32% | numerator / denominator | |
| Filed ratio | 10.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.32 pp | $2.1M | 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 | 2,398 | 2,398 | 2,398 | 2,398 | 2,398 | 2,398 | RCOAP742 |
| Retained earnings | 13,769 | 13,572 | 13,036 | 13,372 | 13,330 | 13,063 | RCOAKW00 |
| Accumulated other comprehensive income | (2,338) | (2,122) | (2,072) | (2,219) | (2,688) | (2,657) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,829 | 13,848 | 13,362 | 13,551 | 13,040 | 12,804 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,338 | 2,122 | 2,072 | 2,219 | 2,688 | 2,657 | P859 - P840 |
| Common equity Tier 1 capital | 16,167 | 15,970 | 15,434 | 15,770 | 15,728 | 15,461 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,167 | 15,970 | 15,434 | 15,770 | 15,728 | 15,461 | 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 | 156,701 | 160,338 | 158,304 | 159,463 | 160,741 | 161,770 | 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 | 10.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.37% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.55% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.25% | 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 |
|---|---|---|---|---|---|---|
| PNB Community Bank (this bank) | CBLR | NA | NA | NA | 10.32% | |
| Graham Savings and Loan, SSB | $155.1M | Risk-based | 20.66% | 20.66% | 21.91% | 11.73% |
| Security Bank of the Ozarks | $155.1M | Risk-based | 10.40% | 10.40% | 11.40% | 7.62% |
| Del Norte Bank, a Savings and Loan Association | $155.3M | CBLR | NA | NA | NA | 10.69% |
| Audubon State Bank | $155.3M | Risk-based | 14.41% | 14.41% | 15.57% | 10.46% |
| Citizens Bank & Trust Company | $155.4M | Risk-based | 14.95% | 14.95% | 16.21% | 9.92% |
| Icon Business Bank | $155.5M | CBLR | NA | NA | NA | 11.94% |
| Canton Co-Operative Bank | $154.8M | Risk-based | 22.29% | 22.29% | 22.96% | 15.25% |
| The First National Bank of Tom Bean | $155.6M | CBLR | NA | NA | NA | 12.15% |
| The First State Bank | $154.6M | CBLR | NA | NA | NA | 16.34% |
| Peer 25th percentile | 14.41% | 14.41% | 15.57% | 10.46% | ||
| Peer median | 14.95% | 14.95% | 16.21% | 11.73% | ||
| Peer 75th percentile | 20.66% | 20.66% | 21.91% | 12.15% | ||
| This bank's percentile | NA | NA | NA | 22 |
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/483537/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.