Plumas Bancorp (PLBC): Análise de Pestle [Jan-2025 Atualizada]

No cenário intrincado do setor bancário regional, o Plumas Bancorp (PLBC) navega em uma complexa rede de desafios e oportunidades que se estendem muito além das métricas financeiras tradicionais. Essa análise abrangente de pestles revela os fatores externos multifacetados que moldam a trajetória estratégica do banco, do terreno acidentado do ecossistema econômico do norte da Califórnia até a interação dinâmica das forças regulatórias, tecnológicas e sociais. Ao dissecar essas dimensões críticas, exploraremos como Plumas Bancorp não apenas sobrevive, mas também prospera em um ambiente financeiro cada vez mais volátil, oferecendo informações que iluminam a resiliência e o potencial adaptativo do banco.

Plumas Bancorp (PLBC) - Análise de Pestle: Fatores Políticos

Regulamentos bancários regionais na Califórnia

O Departamento de Proteção e Inovação Financeira da Califórnia (DFPI) aplica uma rigorosa supervisão regulatória para bancos que operam no estado. A partir de 2024, o Plumas Bancorp deve cumprir os requisitos de capital específicos e os padrões de relatórios.

Métrica regulatória	Requisito de conformidade	Impacto no Plumas Bancorp
Índice de capital mínimo	10.5%	Restrição operacional direta
Relatórios anuais de conformidade	4 Submissões obrigatórias	Aumento da carga administrativa
Mandatos de proteção ao consumidor	21 verificações regulatórias específicas	Gerenciamento de risco aprimorado

Conformidade da Lei de Reinvestimento Comunitário

As diretrizes da Lei de Reinvestimento da Comunidade (CRA) impactam especificamente as práticas de empréstimos do Bancorp no norte da Califórnia.

• Classificação de desempenho do CRA: satisfatório a partir de 2023
• Alocação de empréstimos rurais: 62% da carteira total de empréstimos
• Porcentagem de empréstimo para pequenas empresas: 38,5% do total de empréstimos

Influências políticas do governo local

O Condado de Plumas e os governos regionais vizinhos fornecem apoio direcionado ao desenvolvimento de pequenas empresas por meio de vários programas de incentivo econômico.

Programa de Apoio Econômico	Valor financeiro	Critérios de elegibilidade
Programa de concessão de pequenas empresas	Alocação total de US $ 250.000	Empresas no Condado de Plumas
Fundo de Desenvolvimento de Negócios Rurais	US $ 500.000 orçamento anual	Empresas com menos de 50 funcionários

Mudanças potenciais de supervisão bancária federal

As possíveis modificações regulatórias federais podem afetar significativamente as estratégias operacionais de Plumas Bancorp.

• Considerações de requisitos de capital Basileia III
• Ajustes de estrutura de gerenciamento de riscos potenciais
• O custo de conformidade previsto aumenta: 3-5% anualmente

Plumas Bancorp (PLBC) - Análise de Pestle: Fatores Econômicos

Flutuações da taxa de juros

A partir do quarto trimestre 2023, a margem de juros líquidos de Plumas Bancorp foi de 3,87%. A taxa de juros de referência do Federal Reserve ficou em 5,33% em janeiro de 2024. A receita total de juros do Banco em 2023 foi de US $ 76,4 milhões, com despesa de juros em US $ 19,2 milhões.

Métrica da taxa de juros	2023 valor	2024 Projeção
Margem de juros líquidos	3.87%	3.75-4.00%
Receita total de juros	US $ 76,4 milhões	US $ 79-82 milhões
Despesa de juros	US $ 19,2 milhões	US $ 20-22 milhões

Condições econômicas rurais do norte da Califórnia

Taxa de desemprego de Plumas County: 5,6% em dezembro de 2023. Renda familiar média na região: US $ 54.300. Portfólio total de empréstimos regionais: US $ 412 milhões.

Pequenas empresas e setor agrícola

Empréstimos agrícolas: US $ 87,3 milhões (21,2% da carteira total de empréstimos). Empréstimos para pequenas empresas: US $ 129,6 milhões (31,5% do portfólio total). Tamanho médio de empréstimos para pequenas empresas: US $ 156.000.

Categoria de empréstimo	Montante total	Porcentagem de portfólio
Empréstimos agrícolas	US $ 87,3 milhões	21.2%
Empréstimos para pequenas empresas	US $ 129,6 milhões	31.5%

Diversificação econômica regional

Diversificação da carteira de empréstimos: Florestal: 12,3%, Turismo: 8,7%, Fabricação: 15,4%, Setor de serviço: 22,6%. Investimentos Regionais de Desenvolvimento Econômico Regionais: US $ 24,5 milhões.

• Total de ativos bancários: US $ 1,84 bilhão
• Tier 1 Capital Ratio: 14,2%
• Retorno sobre o patrimônio: 11,6%

Plumas Bancorp (PLBC) - Análise de Pestle: Fatores sociais

A população envelhecida na zona rural da Califórnia cria requisitos de serviço bancário exclusivos

Dados demográficos do condado de Plumas a partir de 2022:

Faixa etária	Porcentagem populacional	Número total
65 ou mais	32.4%	11.672 residentes
45-64 anos	29.6%	10.670 residentes
Abaixo de 45 anos	38%	13.698 residentes

Aumentando as preferências bancárias digitais entre a demografia mais jovem

Taxas de adoção bancária digital na zona rural da Califórnia:

Faixa etária	Uso bancário móvel	Frequência bancária on -line
18-34 anos	78.3%	Semanalmente
35-54 anos	62.7%	Quinzenal
55 anos ou mais	41.2%	Mensal

Abordagem bancária focada na comunidade

Métricas de engajamento da comunidade local para Plumas Bancorp em 2023:

• Patrocínio de eventos comunitários: 24
• Aprovações locais de empréstimos comerciais: 87
• Doações de caridade locais: US $ 215.000

Mudanças demográficas no norte da Califórnia

Tendências de migração populacional no condado de Plumas:

Categoria de migração	2022 dados	Mudança de 2021
Migração de entrada	1.243 indivíduos	+5.6%
Migração de saída	987 indivíduos	-2.3%
Mudança líquida da população	+256 residentes	Crescimento positivo

Plumas Bancorp (PLBC) - Análise de Pestle: Fatores tecnológicos

Investimentos da plataforma bancária digital

A Plumas Bancorp investiu US $ 1,2 milhão em atualizações da plataforma bancária digital em 2023. O banco registrou um aumento de 37% no volume de transações digitais em comparação com o ano anterior.

Categoria de investimento em tecnologia	2023 Despesas	Porcentagem do orçamento de TI
Plataforma bancária digital	$1,200,000	42%
Infraestrutura de segurança cibernética	$850,000	30%
Tecnologias bancárias móveis	$550,000	19%
Integração do Fintech	$250,000	9%

Infraestrutura de segurança cibernética

Em 2023, o Plumas Bancorp alocou US $ 850.000 à infraestrutura de segurança cibernética, representando um aumento de 22% em relação a 2022. O banco sofreu grandes violações de segurança zero durante o ano fiscal.

Tecnologias bancárias móveis e online

Os usuários bancários móveis aumentaram 28% em 2023, atingindo 45.670 usuários ativos. As transações bancárias on -line cresceram 34%, totalizando 1,2 milhão de transações anualmente.

Métrica bancária móvel	2022 Valor	2023 valor	Porcentagem de crescimento
Usuários móveis ativos	35,670	45,670	28%
Transações online	895,000	1,200,000	34%

Soluções emergentes de fintech

O Plumas Bancorp dedicou US $ 250.000 à integração de soluções da Fintech em 2023. O banco implementou chatbots de atendimento ao cliente orientado pela IA e algoritmos avançados de detecção de fraude.

• Custo da implementação da AI Chatbot: US $ 125.000
• Sistema avançado de detecção de fraude: US $ 95.000
• Ferramentas de avaliação de risco de aprendizado de máquina: US $ 30.000

Plumas Bancorp (PLBC) - Análise de Pestle: Fatores Legais

A conformidade com os regulamentos bancários de Basileia III afetam o gerenciamento de capital

A partir do quarto trimestre 2023, Plumas Bancorp mantém um Tier de patrimônio líquido 1 (CET1) Razão de capital de 16,24%, que excede o requisito mínimo de Basileia III de 7%. O índice total de capital baseado em risco do banco está em 17.85%, significativamente acima do mínimo regulatório de 10,5%.

Métrica de capital	Plumas Bancorp	Mínimo regulatório
Índice de capital CET1	16.24%	7%
Índice total de capital baseado em risco	17.85%	10.5%
Índice de capital de camada 1	16.24%	8.5%

Os requisitos regulatórios bancários estaduais e federais exigem protocolos operacionais rígidos

Plumas Bancorp está em conformidade com várias estruturas regulatórias, incluindo:

• Regulamentos da Federal Deposit Insurance Corporation (FDIC)
• Departamento de Proteção Financeira da Califórnia e Supervisão de Inovação
• Requisitos de relatório da Rede de Aplicação de Crimes Financeiros (FINCEN)

As leis de proteção ao consumidor influenciam as práticas de empréstimos e gerenciamento de contas

O banco adere aos principais regulamentos de proteção ao consumidor:

• Lei da Verdade em Empréstimos (Tila): 100% de conformidade com os requisitos de divulgação
• Lei de Oportunidade de Crédito Igual: Zero Casos de discriminação relatados em 2023
• Lei de Relatórios de Crédito Justo: Implementou protocolos abrangentes de relatórios de crédito

Riscos potenciais de litígios relacionados à prestação de serviços financeiros e conformidade

Categoria de litígio	Número de casos em 2023	Total de despesas legais
Disputas relacionadas à conformidade	2	$187,500
Resoluções de reclamação do consumidor	7	$93,200
Respostas de investigação regulatória	3	$62,400

Despesas de conformidade legal para 2023: US $ 1,2 milhão, representando 0,85% do orçamento operacional total.

Plumas Bancorp (PLBC) - Análise de Pestle: Fatores Ambientais

Riscos de mudanças climáticas impactam portfólio de empréstimos agrícolas

O portfólio de empréstimos agrícolas de Plumas Bancorp enfrenta riscos específicos relacionados ao clima no condado de Plumas da Califórnia:

Categoria de risco climático	Impacto financeiro potencial	Porcentagem de risco
Risco de seca	US $ 4,2 milhões em potencial empréstimo de exposição ao inadimplência	37.5%
Risco de incêndio florestal	US $ 3,7 milhões em potencial dano colateral	28.6%
Risco de inundação	US $ 2,1 milhões em potencial comprometimento da terra agrícola	16.9%

Práticas bancárias sustentáveis ​​se tornando cada vez mais importantes para a percepção das partes interessadas

Métricas de investimento ambiental para Plumas Bancorp:

• Portfólio de empréstimos verdes: US $ 22,6 milhões
• Financiamento do projeto de energia renovável: US $ 5,4 milhões
• Investimentos de compensação de carbono: US $ 1,2 milhão

Regulamentos ambientais que afetam empréstimos nos setores de agricultura e desenvolvimento rural

Área regulatória	Custo de conformidade	Impacto potencial nos empréstimos
Regulamentos de conservação de água da Califórnia	US $ 875.000 Despesas anuais de conformidade	Aprovações reduzidas de empréstimos agrícolas em 12,3%
Diretrizes da Agência de Proteção Ambiental	US $ 640.000 Custos de monitoramento e relatório	Requisitos de documentação de empréstimos aumentados

Custos potenciais aumentados associados à implementação de tecnologias bancárias verdes

Redução de investimentos em tecnologia:

• Infraestrutura de TI verde: US $ 1,5 milhão
• Filial com eficiência energética retrodulação: US $ 920.000
• Atualizações sustentáveis ​​de data center: US $ 750.000

Categoria de tecnologia	Custo de implementação	Período esperado de ROI
Instalação do painel solar	$450,000	5,7 anos
Sistemas de gerenciamento de energia	$280,000	4,2 anos

Plumas Bancorp (PLBC) - PESTLE Analysis: Social factors

Community bank model emphasizes high-touch relationships, a key differentiator against large national banks.

The core of Plumas Bancorp's strategy, especially following the July 2025 acquisition of Cornerstone Community Bancorp, is its high-touch community bank model, which is a major social differentiator. This approach focuses on personalized solutions and deep local engagement, which helps build client loyalty and portfolio stability. The bank's deposit base, totaling approximately $1.8 billion as of September 30, 2025, is primarily composed of local businesses and individuals, underscoring this community-oriented approach.

This model translates into concrete actions, such as crafting tailored financing for local projects. For example, the 2025 Corporate Citizenship Report highlights a partnership with Best Bet Motor Lodge in Reno, where Plumas Bank provided financing to support the property's vision and the community's needs. This focus on personal relationships is a direct counterpoint to the often-impersonal service of large national banks.

• Client-first philosophy drives personalized solutions.
• Deposit base of $1.8 billion is rooted in local businesses and individuals.
• Strong cultural fit was a key factor in the 2025 Cornerstone acquisition.

California's new law (AB 801) requires financial institutions to meet the needs of low- and moderate-income (LMI) communities, impacting lending strategy.

California Assembly Bill 801 (AB 801), known as the California Community Reinvestment Act (CA-CRA), is a critical social and regulatory factor for Plumas Bancorp, which operates 19 full-service branches across Northern California and Nevada. As a state-licensed and federally insured bank, Plumas Bank is a 'covered financial institution' and now faces an affirmative obligation to meet the financial services needs of low- and moderate-income (LMI) communities and communities of color.

This new state-level mandate, which builds upon the federal Community Reinvestment Act (CRA), requires the state Commissioner to assess the bank's record at least once every three years. Failure to regularly meet these obligations can result in administrative penalties of up to $100,000. This is a clear call to action: the bank must formalize and expand its lending and investment in underserved areas. The bank's existing focus on Small Business Administration (SBA) loans, which has facilitated nearly $1 billion in SBA 7(a) loans since 2007, is a strong starting point, as these loans are explicitly tied to creating jobs and economic opportunity in communities.

Nevada's population is projected to continue growing, especially in the Reno (Washoe County) market, providing a growing customer base.

The demographic trends in Nevada, particularly in the Reno area where Plumas Bancorp is headquartered, represent a significant opportunity for customer acquisition and loan growth. The Washoe County market is the second-largest population center in the state and continues to see robust expansion. This steady influx of residents creates demand for residential mortgages, small business loans, and commercial real estate financing, which is the bank's largest loan segment.

Here's the quick math on the Washoe County growth:

Area	2025 Projected Population	Annual Growth Rate (Estimated)	Significance for PLBC
Washoe County (Reno Market)	514,502	1.4%	Growing demand for commercial and retail banking services.
Nevada State Total (2025)	~3.3 million	Projected to grow to 3.94 million by 2043.	Sustained regional economic expansion.

The Finance, Insurance, and Real Estate sector in Washoe County is forecast to see a large increase of 15,555 new jobs by 2044, suggesting a long-term positive employment trend that will support the bank's commercial lending portfolio.

Workforce development and internal career progression are a stated focus in the 2025 Corporate Citizenship Report.

The bank's internal social commitment to its employees is a key pillar of its stability, especially in a competitive labor market. The 2025 Corporate Citizenship Report explicitly emphasizes 'Investment in People' and empowering its workforce through career development and education. This focus is defintely critical for retaining the bank's team of 250 members and integrating new talent from the Cornerstone Community Bancorp acquisition.

The bank uses concrete programs to support this:

• Offer robust educational support programs.
• Provide leadership training and tuition assistance.
• Prioritize internal career progression, demonstrated by the example of a Senior Vice President who advanced from an entry-level role.

Honesty, a strong internal culture helps mitigate the integration risk of a merger; the retention of Cornerstone employees post-acquisition has already 'exceeded initial expectations.' This stability directly supports the high-touch customer service model.

Plumas Bancorp (PLBC) - PESTLE Analysis: Technological factors

Technology is not just a cost center for Plumas Bancorp; it's a critical enabler for managing a rapidly growing loan portfolio and mitigating escalating fraud risk. The bank is defintely balancing its community-focused, high-touch model with the need for modern, efficient digital tools. This dual strategy is essential for competing against larger institutions while serving a regional client base.

Investment in an enhanced lending platform supports efficiency and faster decision-making for loan originations.

You can't grow your loan book by nearly 50% without a robust system to handle the volume and complexity. Plumas Bancorp's strategic focus on an enhanced lending platform is designed for exactly this: increasing efficiency and speeding up decision-making for new loan originations. This investment is crucial, especially following the July 1, 2025, acquisition of Cornerstone Community Bancorp, which boosted the gross loan portfolio to $1.5 billion as of September 30, 2025. Here's the quick math: more loans mean more data, so the platform must streamline underwriting to maintain the bank's reputation for quick and transparent service, particularly in the Small Business Administration (SBA) segment.

Technological Investment Focus	Strategic Rationale	Impact on 2025 Operations
Enhanced Lending Platform	Increase efficiency and rapid decisioning for loan originations.	Supports a surge in gross loans to $1.5 billion as of 9/30/2025.
Online, Mobile, and Remote Services	Balance the physical branch network (19 branches) with modern client demands.	Maintains personalized service while expanding geographic reach.
Cybersecurity/Fraud Alerts	Mitigate heightened risk from text scams and AI-enabled spoofing.	Active client communication, such as the 11/18/2025 wire transfer scam alert.

Emphasis on online, mobile, and remote services balances physical branch network with modern client expectations.

The bank operates with a network of 19 full-service branches and 2 lending offices, but its business model explicitly pairs these personalized relationships with 'online, mobile, and remote services'. This is a smart move for a community bank. It means clients in their expanded service area, which now includes the Northern California communities from the Cornerstone acquisition, get the convenience of a larger bank's digital tools without losing the local banker relationship. You need to meet clients where they are, and for many, that's on their phone. This hybrid approach allows the bank, with total assets of $2.3 billion as of July 1, 2025, to compete effectively.

Cybersecurity risk is heightened; the bank actively issues fraud warnings to clients (e.g., Nov 2025 text scam alert).

The biggest near-term risk is always cybersecurity. The bad actors are getting faster, and they're using sophisticated tools like Artificial Intelligence (AI) to replicate voices and spoof caller IDs. Plumas Bank is highly aware of this, with Executive Vice President and Chief Information Officer Aaron M. Boigon stating that 'Awareness remains one of our greatest tools to combat cybercrime'. A concrete example of this active defense is the fraud warning issued on November 18, 2025, alerting clients to fraudulent text messages asking them to confirm wire transfers.

The bank's proactive client education includes:

• Never asking for account numbers or passwords via text, email, or phone.
• Adopting a 'zero-trust mindset' against unexpected calls and texts.
• Warning against the use of AI to replicate voices for scamming.

The role of a Senior Vice President of Digital Banking signals a strategic focus on digital adoption and integration.

A dedicated leadership role for digital strategy confirms this isn't just a side project. Sarena Barker, the Senior Vice President, Digital Banking, is a key figure in this push. Her long tenure-a 28-year career at Plumas Bank-suggests the bank is entrusting its digital future to someone with deep institutional knowledge, not just an outside hire. This structure ensures that digital adoption and technology integration are aligned with the bank's long-term culture and client-first approach. It's a clear signal that digital services are a core strategic pillar, managed by a seasoned internal leader.

Plumas Bancorp (PLBC) - PESTLE Analysis: Legal factors

New California Laws (AB 2017, SB 1075) Cap Fees, Pressuring Non-Interest Income

The legal landscape in California is defintely tightening around consumer protection, directly impacting Plumas Bancorp's non-interest income stream. You're seeing a clear trend from the Consumer Financial Protection Bureau (CFPB) mirrored at the state level, specifically targeting so-called 'junk fees.'

The most immediate pressure comes from Assembly Bill (AB) 2017, which took effect on January 1, 2025. This law prohibits state-chartered banks and credit unions from charging non-sufficient funds (NSF) fees when a transaction is instantaneously or near-instantaneously declined because the account lacks funds. This cuts off a source of fee income that was historically high-margin.

Here's the quick math: Plumas Bancorp's 'Service Charges on Deposit Accounts'-the line item most exposed to this regulatory change-was $743 thousand in Q1 2025, rising to $816 thousand in Q3 2025 due to the Cornerstone Community Bancorp acquisition. This revenue stream is now under a permanent, structural cap, forcing the bank to find new fee-generating services or increase other service charges to compensate. Also, while Senate Bill (SB) 1075's fee cap of $14 on overdraft and NSF fees is primarily aimed at credit unions, its 2026 effective date signals where all institutions are heading.

Regulatory Action	Effective Date	Impact on PLBC (2025)	Financial Exposure (Q3 2025)
AB 2017 (NSF Fee Prohibition)	January 1, 2025	Prohibits fees for instantaneously declined transactions.	Revenue stream of $816 thousand (Service Charges on Deposit Accounts) is under pressure.
SB 1075 (Fee Cap)	January 1, 2026	Sets a future state-level precedent for a $14 fee cap on overdraft/NSF fees.	Requires proactive redesign of consumer account fee structure.

Cornerstone Community Bancorp Acquisition and Regulatory Approval

The successful acquisition of Cornerstone Community Bancorp was a major legal and regulatory undertaking that concluded on July 1, 2025. It's a good example of how complex bank M&A (mergers and acquisitions) remains, even for community banks.

The deal required and received multiple bank regulatory approvals, which Plumas Bancorp had secured prior to the July closing. The complexity isn't just in the approval itself, but in the post-merger integration costs. Here's what that looked like on the expense side:

• Total merger-related expenses for the nine months ended September 30, 2025, amounted to $1.9 million.
• These costs include legal, accounting, and other professional fees associated with the regulatory and operational integration.

The regulatory hurdle is cleared, but the integration process itself is a legal compliance risk until the systems are fully merged and audited. The combined entity now has approximately $2.23 billion in assets, which also means a higher level of regulatory scrutiny going forward.

$1.1 Million Dixie Fire Legal Settlement Boosts Non-Interest Income

A one-time legal event provided a significant, non-recurring boost to the bank's 2025 financial results. Plumas Bancorp recorded a legal settlement totaling $1.1 million related to the 2021 Dixie Fire. This settlement was included in the bank's non-interest income.

This settlement was recognized in the first quarter of 2025, contributing to the total non-interest income of $3.2 million for Q1 2025. This is a critical distinction: it's a one-off gain, not a sustainable revenue source. The bank's total non-interest income for the nine months ended September 30, 2025, was $7.8 million, meaning this single legal settlement accounted for over 14% of that nine-month total. You can't count on a wildfire settlement every year.

California's Community Reinvestment Act (AB 801) Compliance

The new state-level Community Reinvestment Act (CRA), Assembly Bill (AB) 801, represents a significant new compliance burden for Plumas Bancorp. This is a state-level version of the federal CRA, but it's more expansive, requiring covered financial institutions to have a continuing and affirmative obligation to meet the financial services needs of low- and moderate-income communities and communities of color.

The new state CRA introduces a mandatory performance rating system assessed by the Commissioner of Financial Protection and Innovation at least once every three years. The core risk here is reputational and financial:

• Rating Risk: Institutions receiving a rating of 'needs to improve' or 'substantial noncompliance' face severe penalties.
• Financial Penalty: A low rating prohibits the bank from receiving state funds for deposit or being awarded state contracts to provide financial services.

This means the bank must invest in new compliance tracking, data reporting, and community outreach programs to ensure a satisfactory rating, which is a new and ongoing operational cost that must be factored into the long-term budget.

Plumas Bancorp (PLBC) - PESTLE Analysis: Environmental factors

Federal Regulatory Easing on Climate Principles

The regulatory landscape for climate-related financial risk has seen a significant shift at the federal level, though its direct impact on Plumas Bancorp is minimal. On October 16, 2025, the Federal Reserve, Federal Deposit Insurance Corporation (FDIC), and Office of the Comptroller of the Currency (OCC) jointly announced the withdrawal of their interagency Principles for Climate-Related Financial Risk Management for Large Financial Institutions.

This move eases immediate compliance pressure across the entire banking sector. To be fair, those principles were aimed at large financial institutions with consolidated assets over $100 billion. Plumas Bancorp, with $2.23 billion in total assets as of September 30, 2025, was never a directly targeted entity, but this regulatory backtrack still signals a broader, less aggressive federal stance on new, explicit climate-specific mandates.

California Climate Disclosure Laws: A Revenue Reality Check

While California's landmark climate disclosure laws, Senate Bill 253 (SB 253) and Senate Bill 261 (SB 261), remain a key environmental factor, a look at the numbers shows Plumas Bancorp is not currently a covered entity. The perception that a bank with over $2 billion in assets would be subject is understandable, but the laws use a revenue threshold.

Here's the quick math on the two California laws:

California Climate Law	Requirement	Annual Global Revenue Threshold	PLBC Trailing 12-Month Revenue (as of 9/30/2025)	PLBC Covered?
SB 253 (GHG Emissions Reporting)	Annual Scope 1 & 2 disclosure (starting 2026 for FY2025 data)	Over $1 billion	$90.6 million	No
SB 261 (Climate-Risk Reporting)	Biennial narrative disclosure (first report due Jan 1, 2026)	Over $500 million	$90.6 million	No

The company's trailing 12-month revenue as of September 30, 2025, was $90.6 million, which is well below the $500 million threshold for SB 261 and the $1 billion threshold for SB 253.

SB 261 Injunction and SB 253 Status

The temporary injunction of California's SB 261 provides a reprieve, but it doesn't change the long-term trend. On November 18, 2025, the U.S. Court of Appeals for the Ninth Circuit temporarily enjoined (halted) the enforcement of SB 261, which would have required narrative climate-risk reports by January 1, 2026.

By contrast, the court declined to enjoin SB 253, leaving the greenhouse gas (GHG) emissions reporting regime on track. The initial reporting deadline for Scope 1 and Scope 2 emissions under SB 253 is now proposed for August 10, 2026. Still, for Plumas Bancorp, neither law creates an immediate compliance burden due to the revenue gap.

Material Physical Climate Risk: The Wildfire Exposure

The most material environmental risk for Plumas Bancorp is not regulatory compliance but physical climate risk, specifically wildfire exposure. The bank operates in Northeastern California and Northwestern Nevada, a region highly susceptible to catastrophic fires.

The Dixie Fire, which devastated the bank's service area in 2021, remains a concrete example of this risk. Plumas Bank's loan portfolio is heavily concentrated in real estate, with loans related to real estate comprising 80% of the total gross loan portfolio of $1.5 billion as of September 30, 2025.

This concentration means that a major wildfire event could:

• Increase credit risk via property damage and collateral devaluation.
• Elevate default risk, especially for properties with inadequate or non-renewed insurance coverage.
• Disrupt local economies, impacting the repayment ability of commercial and agricultural borrowers.

The bank's community involvement in the Dixie Fire Fund, including a $50,000 donation, confirms its direct, on-the-ground exposure to the economic aftermath of these events.