Ponce Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.88% (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: 10.88% (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 17.87% +11.37 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 | $535.9M | 535,888 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.00B | 2,999,594 | RCOAA223 |
| Recomputed ratio | 17.87% | numerator / denominator | |
| Filed ratio | 17.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.37 pp | $340.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.87% +9.87 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 | $535.9M | 535,888 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.00B | 2,999,594 | RCOAA223 |
| Recomputed ratio | 17.87% | numerator / denominator | |
| Filed ratio | 17.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.87 pp | $295.9M | capital that could be lost first |
Total risk-based capital ratio 18.88% +8.88 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 | $566.4M | 566,435 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.00B | 2,999,594 | RCOAA223 |
| Recomputed ratio | 18.88% | numerator / denominator | |
| Filed ratio | 18.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.88 pp | $266.5M | capital that could be lost first |
Tier 1 leverage ratio 15.81% +10.81 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 | $535.9M | 535,888 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.39B | 3,390,443 | RCOAA224 |
| Recomputed ratio | 15.81% | numerator / denominator | |
| Filed ratio | 15.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.81 pp | $366.4M | 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 | 347,424 | 346,757 | 346,198 | 345,652 | 345,160 | 344,697 | RCOAP742 |
| Retained earnings | 188,558 | 178,759 | 169,412 | 158,698 | 151,481 | 144,589 | RCOAKW00 |
| Accumulated other comprehensive income | (10,698) | (10,680) | (10,820) | (11,586) | (13,047) | (13,515) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 525,284 | 514,836 | 504,790 | 492,764 | 483,594 | 475,771 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,604 | 10,579 | 10,712 | 11,471 | 12,925 | 13,515 | P859 - P840 |
| Common equity Tier 1 capital | 535,888 | 525,415 | 515,502 | 504,235 | 496,519 | 489,286 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 535,888 | 525,415 | 515,502 | 504,235 | 496,519 | 489,286 | RCOA8274 |
| Tier 2 capital | 30,547 | 28,751 | 27,573 | 27,345 | 26,210 | 24,790 | RCOA5311 |
| Allowance includable in Tier 2 capital | 30,547 | 28,751 | 27,573 | 27,345 | 26,210 | 24,790 | RCOA5310 |
| Total capital | 566,435 | 554,166 | 543,075 | 531,580 | 522,729 | 514,076 | RCOA3792 |
| Total risk-weighted assets | 2,999,594 | 2,770,393 | 2,510,586 | 2,440,082 | 2,463,594 | 2,404,451 | RCOAA223 |
| Average total assets for the leverage ratio | 3,390,443 | 3,264,822 | 3,198,622 | 3,136,663 | 3,106,007 | 3,134,517 | 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 | $140.3M | $4.2M | 3.00% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $352.2M | $71.4M | 20.27% | 2.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $739.3M | $411.3M | 55.64% | 13.71% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17.2M | $17.2M | 100.00% | 0.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.15B | $2.15B | 100.00% | 71.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $123.5M | $85.9M | 69.58% | 2.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $255.7M | $255.7M | 100.00% | 8.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.00B | ties to item 31 ($3.00B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.00B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.00B | 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 | 17.87% | 17.87% | 18.88% | 15.81% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 18.97% | 18.97% | 20.00% | 16.09% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 20.53% | 20.53% | 21.63% | 16.12% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.66% | 20.66% | 21.79% | 16.08% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 20.15% | 20.15% | 21.22% | 15.99% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 20.35% | 20.35% | 21.38% | 15.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.40% | 20.40% | 21.47% | 15.81% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.45% | 20.45% | 21.61% | 16.19% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 21.24% | 21.24% | 22.47% | 16.70% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 21.54% | 21.54% | 22.79% | 16.26% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 22.05% | 22.05% | 23.30% | 17.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 23.85% | 23.85% | 25.10% | 17.51% | 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 |
|---|---|---|---|---|---|---|
| Ponce Bank, N.A. (this bank) | Risk-based | 17.87% | 17.87% | 18.88% | 15.81% | |
| Cache Valley Bank | $3.49B | Risk-based | 12.04% | 12.04% | 13.19% | 10.68% |
| The Farmers & Merchants State Bank | $3.49B | Risk-based | 11.84% | 11.84% | 12.91% | 9.44% |
| First Farmers Bank & Trust Co. | $3.50B | Risk-based | 12.82% | 12.82% | 14.07% | 10.06% |
| Bank of Ann Arbor | $3.50B | Risk-based | 14.27% | 14.27% | 15.42% | 13.17% |
| MVB Bank, Inc. | $3.50B | CBLR | NA | NA | NA | 10.27% |
| Banco do Brasil Americas | $3.47B | Risk-based | 23.30% | 23.30% | 24.56% | 10.90% |
| PCB Bank | $3.47B | Risk-based | 13.35% | 13.35% | 14.58% | 11.54% |
| Bankwell Bank | $3.47B | Risk-based | 11.67% | 11.67% | 12.70% | 10.39% |
| Old Plank Trail Community Bank, N.A. | $3.53B | Risk-based | 10.81% | 10.81% | 11.46% | 8.82% |
| First Carolina Bank | $3.41B | Risk-based | 12.88% | 12.88% | 13.72% | 11.36% |
| Peer 25th percentile | 11.84% | 11.84% | 12.91% | 10.11% | ||
| Peer median | 12.82% | 12.82% | 13.72% | 10.53% | ||
| Peer 75th percentile | 13.35% | 13.35% | 14.58% | 11.25% | ||
| This bank's percentile | 89 | 89 | 89 | 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/897170/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.