Prairie Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.26% (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: 5.26% (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 12.01% +5.51 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 | $16.7M | 16,748 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.5M | 139,462 | RCOAA223 |
| Recomputed ratio | 12.01% | numerator / denominator | |
| Filed ratio | 12.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.51 pp | $7.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.01% +4.01 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 | $16.7M | 16,748 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.5M | 139,462 | RCOAA223 |
| Recomputed ratio | 12.01% | numerator / denominator | |
| Filed ratio | 12.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.01 pp | $5.6M | capital that could be lost first |
Total risk-based capital ratio 13.26% +3.26 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 | $18.5M | 18,495 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.5M | 139,462 | RCOAA223 |
| Recomputed ratio | 13.26% | numerator / denominator | |
| Filed ratio | 13.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.26 pp | $4.5M | capital that could be lost first |
Tier 1 leverage ratio 8.75% +3.75 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 | $16.7M | 16,748 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $191.4M | 191,401 | RCOAA224 |
| Recomputed ratio | 8.75% | numerator / denominator | |
| Filed ratio | 8.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.75 pp | $7.2M | 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 | 12,714 | 12,714 | 12,714 | 12,714 | 12,714 | 12,714 | RCOAP742 |
| Retained earnings | 4,103 | 4,172 | 3,854 | 3,533 | 3,296 | 2,969 | RCOAKW00 |
| Accumulated other comprehensive income | (1,493) | (1,521) | (1,389) | (1,591) | (1,876) | (1,987) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,324 | 15,365 | 15,179 | 14,656 | 14,134 | 13,696 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,424 | 1,521 | 1,314 | 1,431 | 1,687 | 1,717 | P859 - P840 |
| Common equity Tier 1 capital | 16,748 | 16,886 | 16,493 | 16,087 | 15,821 | 15,413 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,748 | 16,886 | 16,493 | 16,087 | 15,821 | 15,413 | RCOA8274 |
| Tier 2 capital | 1,747 | 1,662 | 1,642 | 1,656 | 1,598 | 1,509 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,747 | 1,662 | 1,642 | 1,656 | 1,598 | 1,509 | RCOA5310 |
| Total capital | 18,495 | 18,548 | 18,135 | 17,743 | 17,419 | 16,922 | RCOA3792 |
| Total risk-weighted assets | 139,462 | 132,580 | 130,712 | 131,901 | 127,183 | 119,839 | RCOAA223 |
| Average total assets for the leverage ratio | 191,401 | 191,862 | 192,829 | 191,377 | 185,786 | 175,882 | 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 | $12.4M | $215K | 1.73% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $29.2M | $5.8M | 19.96% | 4.17% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.1M | $1.0M | 20.00% | 0.73% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $48.7M | $33.9M | 69.65% | 24.26% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $784K | $1.2M | 150.00% | 0.84% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.6M | $5.4M | 150.00% | 3.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $81.3M | $79.9M | 98.28% | 57.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.9M | $9.6M | 97.30% | 6.87% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $57K | $712K | 1250.00% | 0.51% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $2.3M | $2.0M | 85.92% | 1.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $139.8M | does not tie to item 31 ($139.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $139.8M | RCONB704 |
| Less: excess allowance for credit losses | $324K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $139.5M | 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 | 12.01% | 12.01% | 13.26% | 8.75% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.74% | 12.74% | 13.99% | 8.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.62% | 12.62% | 13.87% | 8.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.20% | 12.20% | 13.45% | 8.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.44% | 12.44% | 13.70% | 8.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.86% | 12.86% | 14.12% | 8.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.35% | 12.35% | 13.61% | 8.47% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.01% | 13.01% | 14.27% | 8.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.36% | 13.36% | 14.62% | 8.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.52% | 13.52% | 14.78% | 8.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.78% | 13.78% | 15.04% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.64% | 13.64% | 14.90% | 8.70% | 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 |
|---|---|---|---|---|---|---|
| Prairie Community Bank (this bank) | Risk-based | 12.01% | 12.01% | 13.26% | 8.75% | |
| Farmers State Bank | $187.5M | Risk-based | 12.88% | 12.88% | 13.97% | 9.30% |
| The First National Bank in Tremont | $187.6M | CBLR | NA | NA | NA | 9.89% |
| Bellevue State Bank | $187.7M | CBLR | NA | NA | NA | 14.32% |
| Savannah Bank, N.A. | $187.2M | Risk-based | 17.81% | 17.81% | 19.06% | 8.92% |
| First State Bank | $188.0M | Risk-based | 57.45% | 57.45% | 58.71% | 14.27% |
| First Federal Savings of Middletown | $188.0M | CBLR | NA | NA | NA | 36.94% |
| The First National Bank of Raymond | $187.1M | CBLR | NA | NA | NA | 10.91% |
| Citizens Savings Bank and Trust Company | $188.1M | Risk-based | 14.40% | 14.40% | 15.65% | 9.56% |
| Citizens Bank | $188.1M | Risk-based | 9.69% | 9.69% | 10.90% | 7.73% |
| Bank of Camilla | $188.1M | CBLR | NA | NA | NA | 20.79% |
| Peer 25th percentile | 12.88% | 12.88% | 13.97% | 9.36% | ||
| Peer median | 14.40% | 14.40% | 15.65% | 10.40% | ||
| Peer 75th percentile | 17.81% | 17.81% | 19.06% | 14.30% | ||
| This bank's percentile | 20 | 20 | 20 | 10 |
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/2598396/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.