Premier Bank of the South: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.29% (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: 9.29% (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 16.07% +9.57 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 | $34.8M | 34,750 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.2M | 216,218 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.57 pp | $20.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.07% +8.07 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 | $34.8M | 34,750 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.2M | 216,218 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.07 pp | $17.5M | capital that could be lost first |
Total risk-based capital ratio 17.29% +7.29 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 | $37.4M | 37,375 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.2M | 216,218 | RCOAA223 |
| Recomputed ratio | 17.29% | numerator / denominator | |
| Filed ratio | 17.29% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.29 pp | $15.8M | capital that could be lost first |
Tier 1 leverage ratio 9.37% +4.37 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 | $34.8M | 34,750 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $370.9M | 370,910 | RCOAA224 |
| Recomputed ratio | 9.37% | numerator / denominator | |
| Filed ratio | 9.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.37 pp | $16.2M | 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 | 9,000 | 9,000 | 9,000 | 9,000 | 9,316 | 9,316 | RCOAP742 |
| Retained earnings | 25,750 | 25,736 | 25,453 | 24,631 | 24,251 | 24,119 | RCOAKW00 |
| Accumulated other comprehensive income | (3,117) | (3,189) | (2,983) | (3,388) | (4,160) | (4,776) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,633 | 31,547 | 31,470 | 30,243 | 29,407 | 28,659 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,117 | 3,189 | 2,983 | 3,388 | 4,160 | 4,776 | P859 - P840 |
| Common equity Tier 1 capital | 34,750 | 34,736 | 34,453 | 33,631 | 33,567 | 33,435 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,750 | 34,736 | 34,453 | 33,631 | 33,567 | 33,435 | RCOA8274 |
| Tier 2 capital | 2,625 | 2,306 | 2,277 | 2,177 | 2,127 | 2,190 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,625 | 2,306 | 2,277 | 2,177 | 2,127 | 2,190 | RCOA5310 |
| Total capital | 37,375 | 37,042 | 36,730 | 35,808 | 35,694 | 35,625 | RCOA3792 |
| Total risk-weighted assets | 216,218 | 220,379 | 212,323 | 226,537 | 200,597 | 199,744 | RCOAA223 |
| Average total assets for the leverage ratio | 370,910 | 374,023 | 371,947 | 369,267 | 361,629 | 364,172 | 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 | $57.4M | $191K | 0.33% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $73.3M | $14.7M | 20.00% | 6.78% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $127.2M | $76.2M | 59.92% | 35.24% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $104.6M | $104.6M | 100.00% | 48.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.0M | $13.8M | 98.49% | 6.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.8M | $6.8M | 100.00% | 3.15% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $216.2M | ties to item 31 ($216.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $216.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $216.2M | 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 | 16.07% | 16.07% | 17.29% | 9.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.76% | 15.76% | 16.81% | 9.29% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.23% | 16.23% | 17.30% | 9.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.85% | 14.85% | 15.81% | 9.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.73% | 16.73% | 17.79% | 9.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.74% | 16.74% | 17.84% | 9.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.10% | 17.10% | 18.20% | 9.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.37% | 15.37% | 16.38% | 8.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.69% | 16.69% | 17.74% | 9.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.64% | 15.64% | 16.63% | 9.17% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.43% | 17.43% | 18.52% | 9.40% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.00% | 18.00% | 19.25% | 9.53% | 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 |
|---|---|---|---|---|---|---|
| Premier Bank of the South (this bank) | Risk-based | 16.07% | 16.07% | 17.29% | 9.37% | |
| Flatirons Bank | $370.3M | Risk-based | 12.87% | 12.87% | 14.12% | 8.88% |
| First Nebraska Bank | $371.4M | CBLR | NA | NA | NA | 10.32% |
| Upper Peninsula State Bank | $371.7M | CBLR | NA | NA | NA | 13.42% |
| Pioneer Bank | $371.8M | Risk-based | 15.67% | 15.67% | 16.53% | 11.96% |
| The First National Bank of Grayson | $371.9M | CBLR | NA | NA | NA | 12.98% |
| First State Bank | $371.9M | CBLR | NA | NA | NA | 12.58% |
| First Bank Elk River | $369.2M | CBLR | NA | NA | NA | 10.68% |
| West Pointe Bank | $368.8M | CBLR | NA | NA | NA | 19.41% |
| The Bank of Romney | $368.8M | CBLR | NA | NA | NA | 15.97% |
| Peer 25th percentile | 13.57% | 13.57% | 14.72% | 10.68% | ||
| Peer median | 14.27% | 14.27% | 15.32% | 12.58% | ||
| Peer 75th percentile | 14.97% | 14.97% | 15.93% | 13.42% | ||
| This bank's percentile | 100 | 100 | 100 | 11 |
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/1160509/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.