Provident Savings Bank, F.S.B.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.34% (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: 12.34% (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 19.41% +12.91 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 | $122.8M | 122,754 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $632.5M | 632,492 | RCOAA223 |
| Recomputed ratio | 19.41% | numerator / denominator | |
| Filed ratio | 19.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.91 pp | $81.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.41% +11.41 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 | $122.8M | 122,754 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $632.5M | 632,492 | RCOAA223 |
| Recomputed ratio | 19.41% | numerator / denominator | |
| Filed ratio | 19.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.41 pp | $72.2M | capital that could be lost first |
Total risk-based capital ratio 20.34% +10.34 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 | $128.7M | 128,657 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $632.5M | 632,492 | RCOAA223 |
| Recomputed ratio | 20.34% | numerator / denominator | |
| Filed ratio | 20.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.34 pp | $65.4M | capital that could be lost first |
Tier 1 leverage ratio 10.30% +5.30 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 | $122.8M | 122,754 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.19B | 1,192,287 | RCOAA224 |
| Recomputed ratio | 10.30% | numerator / denominator | |
| Filed ratio | 10.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.30 pp | $63.1M | 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 | 64,524 | 64,295 | 64,176 | 64,047 | 63,890 | 63,838 | RCOAP742 |
| Retained earnings | 58,238 | 55,880 | 54,346 | 52,685 | 61,319 | 59,433 | RCOAKW00 |
| Accumulated other comprehensive income | 12 | 14 | 17 | 18 | 17 | 16 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 122,774 | 120,189 | 118,539 | 116,750 | 125,226 | 123,287 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (20) | (23) | (26) | (27) | (28) | (26) | P859 - P840 |
| Common equity Tier 1 capital | 122,754 | 120,166 | 118,513 | 116,723 | 125,198 | 123,261 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 122,754 | 120,166 | 118,513 | 116,723 | 125,198 | 123,261 | RCOA8274 |
| Tier 2 capital | 5,903 | 5,998 | 5,672 | 5,830 | 6,456 | 6,620 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,903 | 5,998 | 5,672 | 5,830 | 6,456 | 6,620 | RCOA5310 |
| Total capital | 128,657 | 126,164 | 124,185 | 122,553 | 131,654 | 129,881 | RCOA3792 |
| Total risk-weighted assets | 632,492 | 632,219 | 634,766 | 641,808 | 642,059 | 648,404 | RCOAA223 |
| Average total assets for the leverage ratio | 1,192,287 | 1,203,987 | 1,210,317 | 1,222,119 | 1,238,411 | 1,250,924 | 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 | $49.2M | $426K | 0.87% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $91.5M | $18.9M | 20.69% | 2.99% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $922.0M | $466.9M | 50.64% | 73.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $513K | $744K | 144.93% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $116.0M | $116.0M | 100.00% | 18.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.6M | $25.6M | 73.88% | 4.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.8M | $2.7M | 70.90% | 0.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.19% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $631.3M | ties to item 31 ($631.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $632.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $632.5M | 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 | 19.41% | 19.41% | 20.34% | 10.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 19.01% | 19.01% | 19.96% | 9.98% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 18.67% | 18.67% | 19.56% | 9.79% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 18.19% | 18.19% | 19.09% | 9.55% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.50% | 19.50% | 20.50% | 10.11% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 19.01% | 19.01% | 20.03% | 9.85% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.60% | 18.60% | 19.67% | 9.81% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.36% | 18.36% | 19.35% | 9.63% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 19.29% | 19.29% | 20.38% | 10.02% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.77% | 18.77% | 19.85% | 9.70% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.20% | 18.20% | 19.24% | 9.48% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.91% | 17.91% | 19.06% | 9.25% | 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 |
|---|---|---|---|---|---|---|
| Provident Savings Bank, F.S.B. (this bank) | Risk-based | 19.41% | 19.41% | 20.34% | 10.30% | |
| The First National Bank of Hutchinson | $1.21B | Risk-based | 15.17% | 15.17% | 16.42% | 11.49% |
| Southwest Missouri Bank | $1.21B | Risk-based | 15.30% | 15.30% | 16.39% | 8.73% |
| Pacific Coast Bankers' Bank | $1.21B | Risk-based | 22.98% | 22.98% | 23.91% | 11.35% |
| Dallas Capital Bank, National Association | $1.21B | CBLR | NA | NA | NA | 11.35% |
| Dime Bank | $1.21B | Risk-based | 15.18% | 15.18% | 16.14% | 11.76% |
| BankFirst | $1.21B | Risk-based | 17.87% | 17.87% | 18.94% | 15.31% |
| West Michigan Community Bank | $1.21B | CBLR | NA | NA | NA | 9.22% |
| Bank of the Orient | $1.21B | CBLR | NA | NA | NA | 11.65% |
| Peoplessouth Bank | $1.21B | CBLR | NA | NA | NA | 10.45% |
| Citizens Bank & Trust | $1.20B | Risk-based | 14.67% | 14.67% | 15.64% | 8.93% |
| Peer 25th percentile | 15.17% | 15.17% | 16.20% | 9.52% | ||
| Peer median | 15.24% | 15.24% | 16.40% | 11.35% | ||
| Peer 75th percentile | 17.23% | 17.23% | 18.31% | 11.61% | ||
| This bank's percentile | 83 | 83 | 83 | 30 |
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/631570/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.