Premier Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.09% (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: 5.09% (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 11.90% +5.40 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 | $48.5M | 48,544 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $407.8M | 407,838 | RCOAA223 |
| Recomputed ratio | 11.90% | numerator / denominator | |
| Filed ratio | 11.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.40 pp | $22.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.90% +3.90 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 | $48.5M | 48,544 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $407.8M | 407,838 | RCOAA223 |
| Recomputed ratio | 11.90% | numerator / denominator | |
| Filed ratio | 11.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.90 pp | $15.9M | capital that could be lost first |
Total risk-based capital ratio 13.09% +3.09 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 | $53.4M | 53,400 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $407.8M | 407,838 | RCOAA223 |
| Recomputed ratio | 13.09% | numerator / denominator | |
| Filed ratio | 13.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.09 pp | $12.6M | capital that could be lost first |
Tier 1 leverage ratio 8.54% +3.54 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 | $48.5M | 48,544 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $568.3M | 568,277 | RCOAA224 |
| Recomputed ratio | 8.54% | numerator / denominator | |
| Filed ratio | 8.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.54 pp | $20.1M | 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 | 12,910 | 12,910 | 12,863 | 12,863 | 12,863 | 12,863 | RCOAP742 |
| Retained earnings | 36,310 | 35,831 | 35,375 | 34,831 | 34,305 | 33,943 | RCOAKW00 |
| Accumulated other comprehensive income | (6,864) | (7,017) | (6,802) | (7,389) | (8,302) | (9,199) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,356 | 41,724 | 41,436 | 40,305 | 38,866 | 37,607 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,188 | 6,341 | 6,126 | 6,661 | 6,944 | 7,841 | P859 - P840 |
| Common equity Tier 1 capital | 48,544 | 48,065 | 47,562 | 46,966 | 45,810 | 45,448 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,544 | 48,065 | 47,562 | 46,966 | 45,810 | 45,448 | RCOA8274 |
| Tier 2 capital | 4,856 | 4,612 | 4,538 | 4,163 | 4,086 | 3,996 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,856 | 4,612 | 4,538 | 4,163 | 4,086 | 3,996 | RCOA5310 |
| Total capital | 53,400 | 52,677 | 52,100 | 51,129 | 49,896 | 49,444 | RCOA3792 |
| Total risk-weighted assets | 407,838 | 409,519 | 394,392 | 396,305 | 401,418 | 396,582 | RCOAA223 |
| Average total assets for the leverage ratio | 568,277 | 568,534 | 552,017 | 550,781 | 553,505 | 549,168 | 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 | $20.4M | $1.1M | 5.39% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $108.9M | $21.4M | 19.64% | 5.24% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.5M | $2.1M | 20.00% | 0.51% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $133.8M | $72.1M | 53.92% | 17.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $5.0M | 148.95% | 1.22% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $257.8M | $257.8M | 100.00% | 63.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.5M | $27.1M | 94.81% | 6.63% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $69K | $862K | 1250.00% | 0.21% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $24.8M | $20.5M | 82.42% | 5.02% | 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 | $407.8M | ties to item 31 ($407.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $407.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $407.8M | 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 | 11.90% | 11.90% | 13.09% | 8.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.74% | 11.74% | 12.86% | 8.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.06% | 12.06% | 13.21% | 8.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.85% | 11.85% | 12.90% | 8.53% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.41% | 11.41% | 12.43% | 8.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.46% | 11.46% | 12.47% | 8.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.53% | 11.53% | 12.55% | 8.33% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.68% | 11.68% | 12.73% | 8.41% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.66% | 11.66% | 12.73% | 8.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.64% | 11.64% | 12.73% | 8.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.95% | 11.95% | 13.05% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.73% | 11.73% | 12.78% | 8.98% | 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 Community Bank (this bank) | Risk-based | 11.90% | 11.90% | 13.09% | 8.54% | |
| Portage Community Bank | $552.2M | Risk-based | 14.94% | 14.94% | 15.96% | 10.83% |
| Goldwater Bank, N.A. | $551.9M | CBLR | NA | NA | NA | 11.13% |
| Bank of Bartlett | $551.8M | CBLR | NA | NA | NA | 8.51% |
| Fayette Savings Bank, SSB | $551.8M | CBLR | NA | NA | NA | 10.95% |
| Five Points Bank of Hastings | $551.7M | CBLR | NA | NA | NA | 10.94% |
| Nebraska Bank | $551.6M | CBLR | NA | NA | NA | 11.39% |
| Commercial Bank | $552.7M | Risk-based | 17.40% | 17.40% | 18.36% | 10.89% |
| Mound City Bank | $550.7M | Risk-based | 16.72% | 16.72% | 17.97% | 13.07% |
| National Bank of Middlebury | $553.5M | Risk-based | 17.00% | 17.00% | 17.42% | 9.86% |
| Peer 25th percentile | 16.28% | 16.28% | 17.05% | 10.83% | ||
| Peer median | 16.86% | 16.86% | 17.70% | 10.94% | ||
| Peer 75th percentile | 17.10% | 17.10% | 18.07% | 11.13% | ||
| This bank's percentile | 0 | 0 | 0 | 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/597546/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.