Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.42% (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: 7.42% (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 14.55% +8.05 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 | $204.1M | 204,066 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.40B | 1,402,180 | RCOAA223 |
| Recomputed ratio | 14.55% | numerator / denominator | |
| Filed ratio | 14.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.05 pp | $112.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.55% +6.55 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 | $204.1M | 204,066 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.40B | 1,402,180 | RCOAA223 |
| Recomputed ratio | 14.55% | numerator / denominator | |
| Filed ratio | 14.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.55 pp | $91.9M | capital that could be lost first |
Total risk-based capital ratio 15.42% +5.42 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 | $216.3M | 216,281 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.40B | 1,402,180 | RCOAA223 |
| Recomputed ratio | 15.42% | numerator / denominator | |
| Filed ratio | 15.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.42 pp | $76.1M | capital that could be lost first |
Tier 1 leverage ratio 11.50% +6.50 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 | $204.1M | 204,066 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.78B | 1,775,138 | RCOAA224 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.50 pp | $115.3M | 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 | 53,240 | 53,240 | 53,240 | 53,240 | 53,240 | 53,240 | RCOAP742 |
| Retained earnings | 150,826 | 146,713 | 144,375 | 138,892 | 136,332 | 132,290 | RCOAKW00 |
| Accumulated other comprehensive income | (29,498) | (28,633) | (27,235) | (29,346) | (32,209) | (33,639) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 174,568 | 171,320 | 170,380 | 162,786 | 157,363 | 151,891 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,498 | 28,633 | 27,235 | 29,346 | 32,209 | 33,639 | P859 - P840 |
| Common equity Tier 1 capital | 204,066 | 199,953 | 197,615 | 192,132 | 189,572 | 185,530 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 204,066 | 199,953 | 197,615 | 192,132 | 189,572 | 185,530 | RCOA8274 |
| Tier 2 capital | 12,215 | 12,021 | 11,529 | 11,382 | 11,050 | 11,333 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,215 | 12,021 | 11,529 | 11,382 | 11,050 | 11,333 | RCOA5310 |
| Total capital | 216,281 | 211,974 | 209,144 | 203,514 | 200,622 | 196,863 | RCOA3792 |
| Total risk-weighted assets | 1,402,180 | 1,367,514 | 1,332,327 | 1,306,652 | 1,281,642 | 1,283,543 | RCOAA223 |
| Average total assets for the leverage ratio | 1,775,138 | 1,755,610 | 1,775,200 | 1,765,955 | 1,730,671 | 1,702,415 | 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 | $60.9M | $3.2M | 5.27% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $402.6M | $88.6M | 22.02% | 6.32% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $472.1M | $276.0M | 58.47% | 19.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $1.9M | 150.00% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $807.9M | $807.9M | 100.00% | 57.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $68.3M | $66.2M | 96.88% | 4.72% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $150.9M | $150.9M | 100.00% | 10.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.4M | NA | 0.53% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.39B | does not tie to item 31 ($1.40B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.40B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.40B | 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 | 14.55% | 14.55% | 15.42% | 11.50% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.62% | 14.62% | 15.50% | 11.39% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.83% | 14.83% | 15.70% | 11.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.70% | 14.70% | 15.58% | 10.88% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.79% | 14.79% | 15.65% | 10.95% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.45% | 14.45% | 15.34% | 10.90% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.35% | 14.35% | 15.22% | 10.71% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.23% | 14.23% | 15.16% | 10.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.04% | 14.04% | 14.95% | 10.43% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.73% | 13.73% | 14.72% | 10.23% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.83% | 13.83% | 14.85% | 10.35% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.55% | 13.55% | 14.53% | 10.36% | 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 |
|---|---|---|---|---|---|---|
| Peoples Bank (this bank) | Risk-based | 14.55% | 14.55% | 15.42% | 11.50% | |
| Androscoggin Savings Bank | $1.76B | Risk-based | 13.15% | 13.15% | 14.19% | 10.76% |
| First Farmers and Merchants Bank | $1.76B | Risk-based | 17.56% | 17.56% | 18.33% | 11.19% |
| Column N.A. | $1.77B | Risk-based | 25.03% | 25.03% | 25.37% | 8.43% |
| Hawthorn Bank | $1.76B | Risk-based | 13.23% | 13.23% | 14.49% | 11.26% |
| Waterford Bank, N.A. | $1.77B | Risk-based | 11.43% | 11.43% | 12.61% | 10.45% |
| First National Bank of Central Texas | $1.77B | Risk-based | 14.55% | 14.55% | 15.80% | 10.83% |
| Chelsea Groton Bank | $1.75B | Risk-based | 21.99% | 21.99% | 22.93% | 16.73% |
| Community State Bank | $1.75B | Risk-based | 11.89% | 11.89% | 12.74% | 11.67% |
| Sutton Bank | $1.74B | Risk-based | 30.34% | 30.34% | 31.12% | 10.01% |
| Peer 25th percentile | 13.15% | 13.15% | 14.19% | 10.45% | ||
| Peer median | 14.55% | 14.55% | 15.80% | 10.83% | ||
| Peer 75th percentile | 21.99% | 21.99% | 22.93% | 11.26% | ||
| This bank's percentile | 56 | 56 | 44 | 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/220527/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.