The Pittsfield Co-operative Bank: Regulatory Capital and Risk-Weighted Assets
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As of 3Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.04% (3Q26), 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: 11.04% (RCOAH311).
What each ratio is made of, 3Q26
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 18.30% +11.80 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 | $60.5M | 60,515 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $330.7M | 330,673 | RCOAA223 |
| Recomputed ratio | 18.30% | numerator / denominator | |
| Filed ratio | 18.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.80 pp | $39.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.30% +10.30 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 | $60.5M | 60,515 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $330.7M | 330,673 | RCOAA223 |
| Recomputed ratio | 18.30% | numerator / denominator | |
| Filed ratio | 18.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.30 pp | $34.1M | capital that could be lost first |
Total risk-based capital ratio 19.04% +9.04 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 | $63.0M | 62,957 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $330.7M | 330,673 | RCOAA223 |
| Recomputed ratio | 19.04% | numerator / denominator | |
| Filed ratio | 19.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.04 pp | $29.9M | capital that could be lost first |
Tier 1 leverage ratio 13.08% +8.08 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 | $60.5M | 60,515 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $462.5M | 462,513 | RCOAA224 |
| Recomputed ratio | 13.08% | numerator / denominator | |
| Filed ratio | 13.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.08 pp | $37.4M | 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 | 3Q26 | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 3,871 | 3,871 | 3,871 | 3,871 | 3,871 | 3,871 | RCOAP742 |
| Retained earnings | 56,644 | 56,861 | 56,559 | 56,489 | 57,731 | 57,947 | RCOAKW00 |
| Accumulated other comprehensive income | (7,591) | (5,087) | (5,172) | (4,948) | (5,934) | (6,733) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,924 | 55,645 | 55,258 | 55,412 | 55,668 | 55,085 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,591 | 5,087 | 5,172 | 4,948 | 5,934 | 6,733 | P859 - P840 |
| Common equity Tier 1 capital | 60,515 | 60,732 | 60,430 | 60,360 | 61,602 | 61,818 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,515 | 60,732 | 60,430 | 60,360 | 61,602 | 61,818 | RCOA8274 |
| Tier 2 capital | 2,442 | 2,389 | 2,389 | 2,322 | 2,241 | 2,237 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,442 | 2,389 | 2,389 | 2,322 | 2,241 | 2,237 | RCOA5310 |
| Total capital | 62,957 | 63,121 | 62,819 | 62,682 | 63,843 | 64,055 | RCOA3792 |
| Total risk-weighted assets | 330,673 | 325,954 | 316,534 | 311,991 | 301,275 | 285,040 | RCOAA223 |
| Average total assets for the leverage ratio | 462,513 | 452,964 | 440,636 | 427,820 | 422,563 | 416,264 | RCOAA224 |
Risk-weighted assets by exposure category, 3Q26
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 |
|---|---|---|---|---|---|
| Market risk and other approaches | — | $330.7M | — | 100.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $0 | ties to item 31 ($0) |
|---|---|---|
| Risk-weighted assets before deductions | $330.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $330.7M | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 3Q26 | Risk-based | 18.30% | 18.30% | 19.04% | 13.08% | 15.38% | 15.42% | 16.49% | 11.13% |
| 2Q26 | Risk-based | 18.63% | 18.63% | 19.36% | 13.41% | 15.11% | 15.11% | 16.25% | 10.99% |
| 1Q26 | Risk-based | 19.09% | 19.09% | 19.85% | 13.71% | 14.94% | 14.98% | 16.07% | 10.85% |
| 4Q25 | Risk-based | 19.35% | 19.35% | 20.09% | 14.11% | 14.83% | 14.89% | 15.96% | 10.79% |
| 3Q25 | Risk-based | 20.45% | 20.45% | 21.19% | 14.58% | 14.80% | 14.82% | 15.95% | 10.87% |
| 2Q25 | Risk-based | 21.69% | 21.69% | 22.47% | 14.85% | 14.72% | 14.76% | 15.90% | 10.79% |
| 1Q25 | Risk-based | 20.75% | 20.75% | 21.59% | 14.90% | 14.75% | 14.78% | 15.91% | 10.69% |
| 4Q24 | Risk-based | 21.77% | 21.77% | 22.63% | 15.06% | 14.62% | 14.67% | 15.71% | 10.60% |
| 3Q24 | Risk-based | 21.32% | 21.32% | 22.15% | 15.45% | 14.65% | 14.65% | 15.78% | 10.69% |
| 2Q24 | Risk-based | 22.96% | 22.96% | 23.85% | 15.91% | 14.52% | 14.54% | 15.67% | 10.60% |
| 1Q24 | Risk-based | 21.79% | 21.79% | 22.64% | 15.54% | 14.54% | 14.58% | 15.68% | 10.53% |
| 4Q23 | Risk-based | 21.84% | 21.84% | 22.68% | 15.39% | 14.41% | 14.43% | 15.55% | 10.54% |
A dash 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, 3Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| The Pittsfield Co-operative Bank (this bank) | Risk-based | 18.30% | 18.30% | 19.04% | 13.08% | |
| The Bippus State Bank | $459.6M | Risk-based | 14.91% | 14.91% | 15.99% | 12.02% |
| First Jackson Bank | $459.3M | CBLR | — | — | — | 15.14% |
| The Citizens Bank of Edmond | $459.2M | CBLR | — | — | — | 8.61% |
| Riverhills Bank | $460.7M | CBLR | — | — | — | 12.55% |
| Grand Ridge National Bank | $461.1M | CBLR | — | — | — | 13.57% |
| The Liberty National Bank in Paris | $457.8M | CBLR | — | — | — | 13.08% |
| Lexicon Bank | $456.4M | Risk-based | 20.07% | 20.07% | 21.32% | 9.58% |
| The First National Bank of Russell Springs | $463.5M | CBLR | — | — | — | 10.77% |
| Peer 25th percentile | 16.20% | 16.20% | 17.32% | 10.47% | ||
| Peer median | 17.49% | 17.49% | 18.66% | 12.28% | ||
| Peer 75th percentile | 18.78% | 18.78% | 19.99% | 13.21% | ||
| This bank's percentile | 50 | 50 | 50 | 62 |
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/1000276/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.