Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.50% (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: 8.50% (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 15.25% +8.75 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 | $57.7M | 57,699 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $378.5M | 378,464 | RCOAA223 |
| Recomputed ratio | 15.25% | numerator / denominator | |
| Filed ratio | 15.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.75 pp | $33.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.25% +7.25 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 | $57.7M | 57,699 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $378.5M | 378,464 | RCOAA223 |
| Recomputed ratio | 15.25% | numerator / denominator | |
| Filed ratio | 15.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.25 pp | $27.4M | capital that could be lost first |
Total risk-based capital ratio 16.50% +6.50 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 | $62.4M | 62,446 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $378.5M | 378,464 | RCOAA223 |
| Recomputed ratio | 16.50% | numerator / denominator | |
| Filed ratio | 16.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.50 pp | $24.6M | capital that could be lost first |
Tier 1 leverage ratio 11.72% +6.72 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 | $57.7M | 57,699 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $492.4M | 492,388 | RCOAA224 |
| Recomputed ratio | 11.72% | numerator / denominator | |
| Filed ratio | 11.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.72 pp | $33.1M | 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 | 18,124 | 18,124 | 18,124 | 18,124 | 18,124 | 18,124 | RCOAP742 |
| Retained earnings | 39,854 | 35,818 | 39,695 | 39,362 | 40,668 | 40,244 | RCOAKW00 |
| Accumulated other comprehensive income | (1,616) | (2,610) | (2,027) | (2,754) | (4,220) | (3,066) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 56,362 | 51,332 | 55,792 | 54,732 | 54,572 | 55,302 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,337 | 2,318 | 1,923 | 2,700 | 4,172 | 2,986 | P859 - P840 |
| Common equity Tier 1 capital | 57,699 | 53,650 | 57,715 | 57,432 | 58,744 | 58,288 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 57,699 | 53,650 | 57,715 | 57,432 | 58,744 | 58,288 | RCOA8274 |
| Tier 2 capital | 4,747 | 4,657 | 4,576 | 4,450 | 4,455 | 4,406 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,747 | 4,657 | 4,576 | 4,450 | 4,455 | 4,406 | RCOA5310 |
| Total capital | 62,446 | 58,307 | 62,291 | 61,882 | 63,199 | 62,694 | RCOA3792 |
| Total risk-weighted assets | 378,464 | 370,971 | 364,872 | 354,877 | 355,291 | 351,114 | RCOAA223 |
| Average total assets for the leverage ratio | 492,388 | 491,695 | 473,886 | 469,204 | 457,592 | 458,573 | 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 | $29.5M | $4.9M | 16.48% | 1.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.5M | $11.2M | 23.65% | 2.96% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $60.1M | $31.5M | 52.46% | 8.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $13.9M | $20.8M | 150.00% | 5.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $318.9M | $249.7M | 78.31% | 65.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.4M | $41.8M | 106.05% | 11.01% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.5M | $18.5M | 100.00% | 4.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 0.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $378.5M | ties to item 31 ($378.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $379.8M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $378.5M | 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 | 15.25% | 15.25% | 16.50% | 11.72% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.46% | 14.46% | 15.72% | 10.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.82% | 15.82% | 17.07% | 12.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.18% | 16.18% | 17.44% | 12.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.53% | 16.53% | 17.79% | 12.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.60% | 16.60% | 17.86% | 12.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.10% | 15.10% | 16.36% | 11.53% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.59% | 15.59% | 16.85% | 11.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.26% | 16.26% | 17.52% | 11.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.58% | 14.58% | 15.84% | 11.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.08% | 18.08% | 19.34% | 13.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.39% | 17.39% | 18.64% | 12.94% | 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 | 15.25% | 15.25% | 16.50% | 11.72% | |
| Hamlin Bank and Trust Company | $503.4M | CBLR | NA | NA | NA | 19.96% |
| First Electronic Bank | $502.9M | Risk-based | 90.01% | 90.01% | 90.58% | 46.82% |
| Unico Bank | $502.6M | Risk-based | 11.80% | 11.80% | 13.04% | 8.89% |
| Ambler Savings Bank | $502.3M | Risk-based | 21.35% | 21.35% | 22.16% | 14.29% |
| Grundy Bank | $504.7M | Risk-based | 22.43% | 22.43% | 23.68% | 12.62% |
| Southwest National Bank | $502.1M | CBLR | NA | NA | NA | 10.32% |
| Cornerstone Bank | $504.9M | CBLR | NA | NA | NA | 9.16% |
| Piermont Bank | $505.1M | Risk-based | 11.03% | 17.11% | 17.89% | 12.70% |
| Colonial Savings, F.A. | $501.8M | Risk-based | 174.54% | 174.54% | 175.73% | 46.07% |
| Petefish, Skiles & Company | $501.6M | CBLR | NA | NA | NA | 9.12% |
| Peer 25th percentile | 14.19% | 18.17% | 18.96% | 9.45% | ||
| Peer median | 21.89% | 21.89% | 22.92% | 12.66% | ||
| Peer 75th percentile | 73.11% | 73.11% | 73.85% | 18.54% | ||
| This bank's percentile | 33 | 17 | 17 | 40 |
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/70638/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.