REGULATORY CAPITAL (Tables)

12 Months Ended

Dec. 31, 2025

REGULATORY CAPITAL

Schedule of actual capital amounts and ratios for the Bank and Pioneer Commercial Bank

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	%