The Paducah Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.12% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 6.12% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 12.87% +6.37 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $110.6M | 110,584 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $859.3M | 859,319 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.37 pp | $54.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.87% +4.87 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $110.6M | 110,584 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $859.3M | 859,319 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.87 pp | $41.8M | capital that could be lost first |
Total risk-based capital ratio 14.12% +4.12 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $121.3M | 121,346 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $859.3M | 859,319 | RCOAA223 |
| Recomputed ratio | 14.12% | numerator / denominator | |
| Filed ratio | 14.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.12 pp | $35.4M | capital that could be lost first |
Tier 1 leverage ratio 10.63% +5.63 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $110.6M | 110,584 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,040,758 | RCOAA224 |
| Recomputed ratio | 10.63% | numerator / denominator | |
| Filed ratio | 10.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.63 pp | $58.5M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 76,668 | 60,282 | 60,282 | 60,282 | 60,282 | 60,281 | RCOAP742 |
| Retained earnings | 33,992 | 47,860 | 55,899 | 54,698 | 52,862 | 50,553 | RCOAKW00 |
| Accumulated other comprehensive income | (3,879) | (4,414) | (2,993) | (4,080) | (5,769) | (6,413) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 106,781 | 103,728 | 113,188 | 110,900 | 107,375 | 104,421 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,803 | 4,327 | 2,896 | 3,972 | 5,651 | 6,284 | P859 - P840 |
| Common equity Tier 1 capital | 110,584 | 108,055 | 116,084 | 114,872 | 113,026 | 110,705 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 110,584 | 108,055 | 116,084 | 114,872 | 113,026 | 110,705 | RCOA8274 |
| Tier 2 capital | 10,762 | 10,488 | 10,446 | 10,264 | 10,004 | 9,837 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,762 | 10,488 | 10,446 | 10,264 | 10,004 | 9,837 | RCOA5310 |
| Total capital | 121,346 | 118,543 | 126,530 | 125,136 | 123,030 | 120,542 | RCOA3792 |
| Total risk-weighted assets | 859,319 | 837,092 | 833,620 | 819,111 | 798,401 | 785,030 | RCOAA223 |
| Average total assets for the leverage ratio | 1,040,758 | 1,035,960 | 1,012,404 | 1,008,611 | 1,034,624 | 1,028,296 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $67.0M | $2.8M | 4.12% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $132.0M | $28.1M | 21.31% | 3.27% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $23.8M | $2.9M | 12.19% | 0.34% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $226.0M | $124.7M | 55.16% | 14.48% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $68.9M | $103.4M | 150.00% | 12.00% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 0.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $513.6M | $509.5M | 99.20% | 59.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.5M | $34.0M | 83.86% | 3.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $45.2M | $46.1M | 101.84% | 5.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.4M | NA | 0.86% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $853.6M | ties to item 31 ($853.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $861.0M | RCONB704 |
| Less: excess allowance for credit losses | $1.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $859.3M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 12.87% | 12.87% | 14.12% | 10.63% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.91% | 12.91% | 14.16% | 10.43% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.93% | 13.93% | 15.18% | 11.47% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.02% | 14.02% | 15.28% | 11.39% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.16% | 14.16% | 15.41% | 10.92% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.10% | 14.10% | 15.36% | 10.77% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.08% | 14.08% | 15.33% | 11.03% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.86% | 13.86% | 15.11% | 10.80% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.64% | 13.64% | 14.89% | 10.57% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.56% | 13.56% | 14.81% | 10.74% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.58% | 13.58% | 14.83% | 10.98% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.39% | 13.39% | 14.64% | 11.03% | 12.78% | 12.79% | 13.93% | 10.03% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| The Paducah Bank and Trust Company (this bank) | Risk-based | 12.87% | 12.87% | 14.12% | 10.63% | |
| Monticello Banking Company | $1.07B | CBLR | NA | NA | NA | 10.17% |
| Core Bank | $1.07B | Risk-based | 12.17% | 12.17% | 13.42% | 9.77% |
| CNB Bank | $1.07B | CBLR | NA | NA | NA | 9.73% |
| Sound Community Bank | $1.07B | CBLR | NA | NA | NA | 10.93% |
| Crescent Bank | $1.07B | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% |
| Cape Ann Savings Bank | $1.07B | Risk-based | 27.40% | 27.40% | 28.20% | 20.48% |
| Brooks Bank, N.A. | $1.07B | CBLR | NA | NA | NA | 13.31% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| Midcountry Bank | $1.07B | Risk-based | 15.98% | 15.98% | 17.23% | 13.00% |
| Ledyard National Bank | $1.07B | Risk-based | 11.19% | 11.19% | 11.92% | 8.27% |
| Peer 25th percentile | 12.17% | 12.17% | 13.42% | 9.74% | ||
| Peer median | 15.98% | 15.98% | 17.23% | 10.55% | ||
| Peer 75th percentile | 27.40% | 27.40% | 28.20% | 13.23% | ||
| This bank's percentile | 40 | 40 | 40 | 50 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/285740/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.