REGULATORY CAPITAL (Tables)

12 Months Ended

Jun. 30, 2023

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:
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	%
As of June 30, 2022
Tier 1 (leverage) capital	$	185,892	9.48	%	$	78,405	4.00	%		N/A	N/A		$	98,006	5.00	%
Risk-based capital
Common Tier 1	$	185,892	17.98	%	$	46,515	4.50	%	$	72,357	7.00	%	$	67,189	6.50	%
Tier 1	$	185,892	17.98	%	$	62,021	6.00	%	$	87,862	8.50	%	$	82,694	8.00	%
Total	$	198,932	19.25	%	$	82,694	8.00	%	$	108,536	10.50	%	$	103,368	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, 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	%
As of June 30, 2022
Tier 1 (leverage) capital	$	39,264	7.65	%	$	20,532	4.00	%		N/A	N/A		$	25,665	5.00	%
Risk-based capital
Common Tier 1	$	39,264	40.43	%	$	4,370	4.50	%	$	6,797	7.00	%	$	6,312	6.50	%
Tier 1	$	39,264	40.43	%	$	5,826	6.00	%	$	8,254	8.50	%	$	7,768	8.00	%
Total	$	39,264	40.43	%	$	7,768	8.00	%	$	10,196	10.50	%	$	9,711	10.00	%