Peoplefirst Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.56% (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: 9.56% (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 16.31% +9.81 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 | $31.7M | 31,747 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.7M | 194,663 | RCOAA223 |
| Recomputed ratio | 16.31% | numerator / denominator | |
| Filed ratio | 16.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.81 pp | $19.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.31% +8.31 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 | $31.7M | 31,747 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.7M | 194,663 | RCOAA223 |
| Recomputed ratio | 16.31% | numerator / denominator | |
| Filed ratio | 16.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.31 pp | $16.2M | capital that could be lost first |
Total risk-based capital ratio 17.56% +7.56 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 | $34.2M | 34,177 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.7M | 194,663 | RCOAA223 |
| Recomputed ratio | 17.56% | numerator / denominator | |
| Filed ratio | 17.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.56 pp | $14.7M | capital that could be lost first |
Tier 1 leverage ratio 12.35% +7.35 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 | $31.7M | 31,747 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $257.1M | 257,109 | RCOAA224 |
| Recomputed ratio | 12.35% | numerator / denominator | |
| Filed ratio | 12.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.35 pp | $18.9M | 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 | 17,993 | 17,993 | 17,993 | 17,993 | 17,993 | 17,993 | RCOAP742 |
| Retained earnings | 13,754 | 13,063 | 12,627 | 12,743 | 12,242 | 11,145 | RCOAKW00 |
| Accumulated other comprehensive income | (240) | (283) | (79) | (154) | (319) | (347) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,507 | 30,773 | 30,541 | 30,582 | 29,916 | 28,791 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 240 | 283 | 79 | 154 | 319 | 347 | P859 - P840 |
| Common equity Tier 1 capital | 31,747 | 31,056 | 30,620 | 30,736 | 30,235 | 29,138 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,747 | 31,056 | 30,620 | 30,736 | 30,235 | 29,138 | RCOA8274 |
| Tier 2 capital | 2,430 | 2,317 | 2,310 | 2,324 | 2,252 | 2,346 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,430 | 2,317 | 2,310 | 2,324 | 2,252 | 2,346 | RCOA5310 |
| Total capital | 34,177 | 33,373 | 32,930 | 33,060 | 32,487 | 31,484 | RCOA3792 |
| Total risk-weighted assets | 194,663 | 185,318 | 186,748 | 189,819 | 183,378 | 187,630 | RCOAA223 |
| Average total assets for the leverage ratio | 257,109 | 256,595 | 260,686 | 258,165 | 251,213 | 261,460 | 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 | $45.1M | $50K | 0.11% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.0M | $4.2M | 19.17% | 2.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $157K | $31K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $49.0M | $33.4M | 68.31% | 17.18% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $243K | $364K | 150.00% | 0.19% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $135.9M | $135.9M | 100.00% | 69.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.0M | $14.9M | 93.17% | 7.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.4M | $5.7M | 50.14% | 2.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $194.7M | ties to item 31 ($194.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $194.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $194.7M | 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 | 16.31% | 16.31% | 17.56% | 12.35% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.76% | 16.76% | 18.01% | 12.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.40% | 16.40% | 17.63% | 11.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.19% | 16.19% | 17.42% | 11.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.49% | 16.49% | 17.72% | 12.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.53% | 15.53% | 16.78% | 11.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.38% | 15.38% | 16.61% | 11.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.47% | 15.47% | 16.72% | 10.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.39% | 14.39% | 15.56% | 10.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.36% | 14.36% | 15.61% | 11.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.02% | 14.02% | 15.24% | 10.79% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.67% | 13.67% | 14.92% | 10.24% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Peoplefirst Bank (this bank) | Risk-based | 16.31% | 16.31% | 17.56% | 12.35% | |
| East Wisconsin Savings Bank | $265.8M | Risk-based | 11.80% | 11.80% | 12.63% | 7.13% |
| First Bank of Manhattan | $265.9M | Risk-based | 19.26% | 19.26% | 20.51% | 10.16% |
| Alliance Bank | $266.0M | CBLR | NA | NA | NA | 9.02% |
| Capital Bank and Trust Company | $266.1M | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% |
| Jim Thorpe Neighborhood Bank | $265.0M | Risk-based | 21.01% | 21.01% | 22.04% | 10.08% |
| Clackamas County Bank | $266.4M | Risk-based | 23.53% | 23.53% | 24.63% | 12.80% |
| Anahuac National Bank | $266.4M | CBLR | NA | NA | NA | 10.08% |
| Security Trust & Savings Bank | $266.4M | Risk-based | 31.77% | 31.77% | 33.02% | 10.41% |
| Community Bank of the South | $266.5M | Risk-based | 21.73% | 21.73% | 22.72% | 9.49% |
| Peer 25th percentile | 20.13% | 20.13% | 21.28% | 9.49% | ||
| Peer median | 21.73% | 21.73% | 22.72% | 10.08% | ||
| Peer 75th percentile | 27.65% | 27.65% | 28.83% | 10.41% | ||
| This bank's percentile | 14 | 14 | 14 | 78 |
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/3548763/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.