REGULATORY CAPITAL (Tables)

6 Months Ended

Dec. 31, 2024

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 and Pioneer Commercial 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, 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	%
As of June 30, 2024
Tier 1 (leverage) capital	$	221,549	11.65	%	$	76,051	4.00	%		N/A	N/A		$	95,064	5.00	%
Risk-based capital
Common Tier 1	$	221,549	18.40	%	$	54,171	4.50	%	$	84,265	7.00	%	$	78,246	6.50	%
Tier 1	$	221,549	18.40	%	$	72,227	6.00	%	$	102,322	8.50	%	$	96,303	8.00	%
Total	$	236,706	19.66	%	$	96,303	8.00	%	$	126,398	10.50	%	$	120,379	10.00	%
As of June 30, 2023
Tier 1 (leverage) capital	$	208,576	11.47	%	$	72,733	4.00	%		N/A	N/A		$	90,916	5.00	%
Risk-based capital
Common Tier 1	$	208,576	18.85	%	$	49,795	4.50	%	$	77,459	7.00	%	$	71,926	6.50	%
Tier 1	$	208,576	18.85	%	$	66,393	6.00	%	$	94,057	8.50	%	$	88,524	8.00	%
Total	$	222,513	20.11	%	$	88,524	8.00	%	$	116,188	10.50	%	$	110,655	10.00	%

													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 Commercial Bank:
As of June 30, 2024
Tier 1 (leverage) capital	$	52,658	9.56	%	$	22,039	4.00	%		N/A	N/A		$	27,549	5.00	%
Risk-based capital
Common Tier 1	$	52,658	56.09	%	$	4,224	4.50	%	$	6,571	7.00	%	$	6,102	6.50	%
Tier 1	$	52,658	56.09	%	$	5,633	6.00	%	$	7,979	8.50	%	$	7,510	8.00	%
Total	$	52,658	56.09	%	$	7,510	8.00	%	$	9,857	10.50	%	$	9,388	10.00	%
As of June 30, 2023
Tier 1 (leverage) capital	$	46,284	9.39	%	$	19,709	4.00	%		N/A	N/A		$	24,636	5.00	%
Risk-based capital
Common Tier 1	$	46,284	54.81	%	$	3,800	4.50	%	$	5,911	7.00	%	$	5,489	6.50	%
Tier 1	$	46,284	54.81	%	$	5,067	6.00	%	$	7,178	8.50	%	$	6,756	8.00	%
Total	$	46,284	54.81	%	$	6,756	8.00	%	$	8,867	10.50	%	$	8,444	10.00	%