v3.25.4
REGULATORY CAPITAL
12 Months Ended
Dec. 31, 2025
REGULATORY CAPITAL  
REGULATORY CAPITAL

16.     REGULATORY CAPITAL

The Bank is subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, banks must meet specific capital guidelines that involve quantitative measures of the bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgements by the regulators about components, risk weightings, and other factors.

Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum capital amounts and ratios (set forth in the table below) of Tier 1 capital (as defined in the regulations) to average assets (as defined), and common equity Tier 1, Tier 1 and total capital (as defined) to risk-weighted assets (as defined). Under Basel III rules, banks must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The required capital conservation buffer is 2.50% for 2025 and 2024.

As of December 31, 2025 and 2024, the Bank met all capital adequacy requirements which it was subject to. Further, the most recent OCC and FDIC notifications categorized the Bank as a well capitalized institution under the prompt corrective action regulations. There have been no conditions or events since the notification that management believes have changed the Bank’s capital classification.

The actual capital amounts and ratios for the Bank are presented in the following table (dollars in thousands):

To be Well 

 

For Capital 

Capitalized Under 

 

For Capital 

Adequacy Purposes 

Prompt

 

Actual

Adequacy Purposes

with Capital Buffer

Corrective Action

 

  ​ ​ ​

Amount

  ​ ​ ​

Ratio

  ​ ​ ​

Amount

  ​ ​ ​

Ratio

  ​ ​ ​

Amount

  ​ ​ ​

Ratio

  ​ ​ ​

Amount

  ​ ​ ​

Ratio

 

Pioneer Bank, National Association:

As of December 31, 2025

Tier 1 (leverage) capital

$

240,647

11.53

%  

$

83,492

 

4.00

%  

N/A

 

N/A

$

104,365

5.00

%

Risk-based capital

 

 

 

 

 

  ​

 

Common Tier 1

$

240,647

16.30

%  

$

66,441

 

4.50

%  

$

103,353

7.00

%  

$

95,970

6.50

%

Tier 1

$

240,647

16.30

%  

$

88,588

 

6.00

%  

$

125,500

8.50

%  

$

118,117

8.00

%

Total

$

259,218

17.56

%  

$

118,117

 

8.00

%  

$

155,029

10.50

%  

$

147,647

10.00

%

As of December 31, 2024

Tier 1 (leverage) capital

$

231,140

12.07

%  

$

76,623

 

4.00

%  

N/A

 

N/A

$

95,779

5.00

%

Risk-based capital

 

 

 

 

 

  ​

 

Common Tier 1

$

231,140

17.99

%  

$

57,833

 

4.50

%  

$

89,962

7.00

%  

$

83,536

6.50

%

Tier 1

$

231,140

17.99

%  

$

77,110

 

6.00

%  

$

109,240

8.50

%  

$

102,814

8.00

%

Total

$

247,305

19.24

%  

$

102,814

 

8.00

%  

$

134,943

10.50

%  

$

128,517

10.00

%