Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.26% (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: 7.26% (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 14.35% +7.85 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 | $55.4M | 55,378 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $385.9M | 385,924 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.85 pp | $30.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.35% +6.35 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 | $55.4M | 55,378 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $385.9M | 385,924 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.35 pp | $24.5M | capital that could be lost first |
Total risk-based capital ratio 15.26% +5.26 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 | $58.9M | 58,886 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $385.9M | 385,924 | RCOAA223 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.26 pp | $20.3M | capital that could be lost first |
Tier 1 leverage ratio 12.72% +7.72 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 | $55.4M | 55,378 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $435.5M | 435,482 | RCOAA224 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.72 pp | $33.6M | 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 | 7,576 | 7,576 | 7,576 | 7,576 | 7,576 | 7,576 | RCOAP742 |
| Retained earnings | 47,802 | 46,788 | 44,985 | 44,796 | 43,267 | 41,651 | RCOAKW00 |
| Accumulated other comprehensive income | (1,227) | (1,241) | (1,094) | (1,183) | (1,626) | (1,373) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 54,151 | 53,123 | 51,467 | 51,189 | 49,217 | 47,854 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,227 | 1,241 | 1,094 | 1,183 | 1,626 | 1,373 | P859 - P840 |
| Common equity Tier 1 capital | 55,378 | 54,364 | 52,561 | 52,372 | 50,843 | 49,227 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,378 | 54,364 | 52,561 | 52,372 | 50,843 | 49,227 | RCOA8274 |
| Tier 2 capital | 3,508 | 3,408 | 3,336 | 3,351 | 3,282 | 3,337 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,508 | 3,408 | 3,336 | 3,351 | 3,282 | 3,337 | RCOA5310 |
| Total capital | 58,886 | 57,772 | 55,897 | 55,723 | 54,125 | 52,564 | RCOA3792 |
| Total risk-weighted assets | 385,924 | 359,093 | 331,223 | 318,437 | 312,183 | 313,060 | RCOAA223 |
| Average total assets for the leverage ratio | 435,482 | 410,549 | 404,712 | 397,066 | 409,085 | 399,858 | 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 | $23.2M | $2.7M | 11.60% | 0.70% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.8M | $5.0M | 20.32% | 1.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $17.2M | $3.4M | 20.00% | 0.89% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $47.6M | $26.2M | 54.99% | 6.79% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $27.1M | $40.7M | 150.00% | 10.55% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $284.1M | $276.2M | 97.23% | 71.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.4M | $17.3M | 94.02% | 4.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.7M | $5.7M | 100.00% | 1.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.5M | NA | 1.70% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $379.4M | ties to item 31 ($379.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $385.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $385.9M | 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 | 14.35% | 14.35% | 15.26% | 12.72% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.14% | 15.14% | 16.09% | 13.24% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.87% | 15.87% | 16.88% | 12.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.45% | 16.45% | 17.50% | 13.19% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.29% | 16.29% | 17.34% | 12.43% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.72% | 15.72% | 16.79% | 12.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.99% | 14.99% | 16.06% | 12.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.24% | 15.24% | 16.26% | 12.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.27% | 14.27% | 15.26% | 11.96% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.98% | 13.98% | 14.92% | 12.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.02% | 14.02% | 15.02% | 11.80% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.82% | 13.82% | 14.83% | 11.89% | 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 |
|---|---|---|---|---|---|---|
| Peoples Bank (this bank) | Risk-based | 14.35% | 14.35% | 15.26% | 12.72% | |
| The Bank of Vernon | $445.4M | CBLR | NA | NA | NA | 16.60% |
| Riverhills Bank | $445.2M | CBLR | NA | NA | NA | 12.54% |
| Bank of the Plains | $445.6M | Risk-based | 11.85% | 11.85% | 13.10% | 9.30% |
| Community Bank and Trust | $445.1M | Risk-based | 27.64% | 27.64% | 28.89% | 8.37% |
| Better Banks | $445.8M | Risk-based | 13.36% | 13.36% | 14.61% | 9.43% |
| Star Bank | $445.8M | Risk-based | 10.73% | 10.73% | 11.75% | 9.29% |
| National Grand Bank of Marblehead | $444.8M | CBLR | NA | NA | NA | 10.31% |
| The City National Bank and Trust Company of Lawton, Oklahoma | $446.2M | CBLR | NA | NA | NA | 13.87% |
| Lexicon Bank | $446.2M | Risk-based | 20.96% | 20.96% | 22.22% | 9.77% |
| Oregon Coast Bank | $446.3M | CBLR | NA | NA | NA | 10.43% |
| Peer 25th percentile | 11.85% | 11.85% | 13.10% | 9.33% | ||
| Peer median | 13.36% | 13.36% | 14.61% | 10.04% | ||
| Peer 75th percentile | 20.96% | 20.96% | 22.22% | 12.01% | ||
| This bank's percentile | 60 | 60 | 60 | 80 |
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/148238/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.