Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.03% (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: 5.03% (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 11.81% +5.31 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 | $190.0M | 189,965 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,608,565 | RCOAA223 |
| Recomputed ratio | 11.81% | numerator / denominator | |
| Filed ratio | 11.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.31 pp | $85.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.81% +3.81 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 | $190.0M | 189,965 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,608,565 | RCOAA223 |
| Recomputed ratio | 11.81% | numerator / denominator | |
| Filed ratio | 11.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.81 pp | $61.3M | capital that could be lost first |
Total risk-based capital ratio 13.03% +3.03 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 | $209.6M | 209,575 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,608,565 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.03 pp | $48.7M | capital that could be lost first |
Tier 1 leverage ratio 9.31% +4.31 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 | $190.0M | 189,965 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.04B | 2,039,548 | RCOAA224 |
| Recomputed ratio | 9.31% | numerator / denominator | |
| Filed ratio | 9.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.31 pp | $88.0M | 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 | 113,886 | 113,886 | 113,886 | 113,886 | 113,886 | 113,886 | RCOAP742 |
| Retained earnings | 104,591 | 103,018 | 101,265 | 99,810 | 96,825 | 94,653 | RCOAKW00 |
| Accumulated other comprehensive income | (41,532) | (45,713) | (41,661) | (49,266) | (57,560) | (58,244) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 176,945 | 171,191 | 173,490 | 164,430 | 153,151 | 150,295 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,020 | 16,971 | 12,725 | 20,130 | 28,277 | 27,741 | P859 - P840 |
| Common equity Tier 1 capital | 189,965 | 188,162 | 186,215 | 184,560 | 181,428 | 178,036 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 189,965 | 188,162 | 186,215 | 184,560 | 181,428 | 178,036 | RCOA8274 |
| Tier 2 capital | 19,610 | 19,316 | 19,257 | 19,642 | 20,066 | 20,071 | RCOA5311 |
| Allowance includable in Tier 2 capital | 19,610 | 19,316 | 19,257 | 19,642 | 20,066 | 20,071 | RCOA5310 |
| Total capital | 209,575 | 207,478 | 205,472 | 204,202 | 201,494 | 198,107 | RCOA3792 |
| Total risk-weighted assets | 1,608,565 | 1,563,601 | 1,569,472 | 1,605,792 | 1,605,056 | 1,615,092 | RCOAA223 |
| Average total assets for the leverage ratio | 2,039,548 | 2,036,206 | 2,084,465 | 2,103,638 | 2,088,691 | 2,100,466 | 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 | $93.7M | $4.1M | 4.35% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $362.9M | $104.9M | 28.89% | 6.52% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $988K | $198K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $455.3M | $229.4M | 50.39% | 14.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17.1M | $21.6M | 126.41% | 1.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.03B | $984.5M | 95.35% | 61.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $114.8M | $146.9M | 127.90% | 9.13% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.9M | $23.9M | 1250.00% | 1.48% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $81.1M | $81.1M | 100.00% | 5.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $5.1M | $1.0M | 20.03% | 0.06% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $11.1M | NA | 0.69% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.60B | ties to item 31 ($1.60B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.61B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.61B | 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 | 11.81% | 11.81% | 13.03% | 9.31% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.03% | 12.03% | 13.27% | 9.24% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.86% | 11.86% | 13.09% | 8.93% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.49% | 11.49% | 12.72% | 8.77% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.30% | 11.30% | 12.55% | 8.69% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.02% | 11.02% | 12.27% | 8.48% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.26% | 11.26% | 12.19% | 8.47% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.10% | 11.10% | 12.14% | 8.38% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.94% | 10.94% | 11.95% | 8.32% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.89% | 10.89% | 11.92% | 8.24% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.43% | 10.43% | 11.36% | 7.78% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.17% | 10.17% | 11.12% | 7.81% | 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 | 11.81% | 11.81% | 13.03% | 9.31% | |
| First Financial Bank | $2.04B | CBLR | NA | NA | NA | 11.15% |
| Blackhawk Bank & Trust | $2.04B | CBLR | NA | NA | NA | 10.54% |
| First National Bank | $2.03B | Risk-based | 23.91% | 26.19% | 27.48% | 21.88% |
| Beneficial State Bank | $2.03B | CBLR | NA | NA | NA | 11.22% |
| First United Bank & Trust | $2.05B | Risk-based | 13.96% | 13.96% | 15.22% | 11.56% |
| Square Financial Services, Inc. | $2.06B | Risk-based | 95.99% | 95.99% | 97.31% | 65.19% |
| Mabrey Bank | $2.02B | Risk-based | 10.79% | 10.79% | 11.95% | 8.47% |
| Timberland Bank | $2.06B | Risk-based | 19.54% | 19.54% | 20.80% | 12.85% |
| Gateway First Bank | $2.06B | Risk-based | 15.45% | 15.45% | 16.16% | 14.14% |
| Montecito Bank & Trust | $2.02B | CBLR | NA | NA | NA | 11.29% |
| Peer 25th percentile | 14.34% | 14.34% | 15.45% | 11.17% | ||
| Peer median | 17.50% | 17.50% | 18.48% | 11.42% | ||
| Peer 75th percentile | 22.82% | 24.53% | 25.81% | 13.82% | ||
| This bank's percentile | 17 | 17 | 17 | 10 |
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/568470/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.