Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.38% (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: 15.38% (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 22.12% +15.62 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 | $21.2M | 21,181 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $95.8M | 95,756 | RCOAA223 |
| Recomputed ratio | 22.12% | numerator / denominator | |
| Filed ratio | 22.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.62 pp | $15.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.12% +14.12 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 | $21.2M | 21,181 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $95.8M | 95,756 | RCOAA223 |
| Recomputed ratio | 22.12% | numerator / denominator | |
| Filed ratio | 22.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.12 pp | $13.5M | capital that could be lost first |
Total risk-based capital ratio 23.38% +13.38 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 | $22.4M | 22,388 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $95.8M | 95,756 | RCOAA223 |
| Recomputed ratio | 23.38% | numerator / denominator | |
| Filed ratio | 23.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.38 pp | $12.8M | capital that could be lost first |
Tier 1 leverage ratio 11.18% +6.18 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 | $21.2M | 21,181 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $189.4M | 189,448 | RCOAA224 |
| Recomputed ratio | 11.18% | numerator / denominator | |
| Filed ratio | 11.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.18 pp | $11.7M | 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 | 6,475 | 6,475 | 6,475 | 6,475 | 6,475 | 6,475 | RCOAP742 |
| Retained earnings | 14,706 | 14,115 | 13,512 | 12,927 | 13,434 | 12,832 | RCOAKW00 |
| Accumulated other comprehensive income | (226) | (150) | (61) | (72) | (138) | (132) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,955 | 20,440 | 19,926 | 19,330 | 19,771 | 19,175 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 226 | 150 | 61 | 72 | 138 | 132 | P859 - P840 |
| Common equity Tier 1 capital | 21,181 | 20,590 | 19,987 | 19,402 | 19,909 | 19,307 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,181 | 20,590 | 19,987 | 19,402 | 19,909 | 19,307 | RCOA8274 |
| Tier 2 capital | 1,207 | 1,216 | 1,040 | 1,096 | 1,092 | 1,055 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,207 | 1,216 | 1,040 | 1,096 | 1,092 | 1,055 | RCOA5310 |
| Total capital | 22,388 | 21,806 | 21,027 | 20,498 | 21,001 | 20,362 | RCOA3792 |
| Total risk-weighted assets | 95,756 | 96,531 | 82,451 | 87,248 | 86,871 | 83,719 | RCOAA223 |
| Average total assets for the leverage ratio | 189,448 | 190,227 | 191,297 | 191,070 | 180,897 | 176,792 | 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 | $55.6M | $546K | 0.98% | 0.56% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.9M | $2.1M | 12.26% | 2.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.8M | $567K | 20.00% | 0.59% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $29.6M | $15.2M | 51.47% | 15.76% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.9M | $8.8M | 150.00% | 9.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $79.5M | $61.5M | 77.43% | 63.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $4.0M | 94.00% | 4.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.8M | $3.8M | 100.00% | 3.96% | 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 | $96.6M | does not tie to item 31 ($96.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $96.6M | RCONB704 |
| Less: excess allowance for credit losses | $805K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $95.8M | 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 | 22.12% | 22.12% | 23.38% | 11.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.33% | 21.33% | 22.59% | 10.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.24% | 24.24% | 25.50% | 10.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.24% | 22.24% | 23.49% | 10.15% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.92% | 22.92% | 24.17% | 11.01% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.06% | 23.06% | 24.32% | 10.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.42% | 21.42% | 22.68% | 10.96% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.15% | 22.15% | 23.41% | 11.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.00% | 23.00% | 24.26% | 11.09% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.22% | 22.22% | 23.48% | 11.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.17% | 21.17% | 22.43% | 10.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.85% | 21.85% | 23.12% | 10.67% | 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 | 22.12% | 22.12% | 23.38% | 11.18% | |
| The Bank of the West | $192.4M | Risk-based | 12.72% | 12.72% | 13.97% | 10.49% |
| Bank of Sunset & Trust Company | $192.3M | CBLR | NA | NA | NA | 11.37% |
| Bank of Anguilla | $192.2M | CBLR | NA | NA | NA | 14.67% |
| First Federal Savings Bank of Champaign-Urbana | $192.5M | CBLR | NA | NA | NA | 12.71% |
| Walden Mutual Bank | $192.6M | CBLR | NA | NA | NA | 9.33% |
| South Central State Bank | $192.1M | Risk-based | 15.11% | 15.11% | 15.78% | 15.15% |
| Wrentham Co-Operative Bank | $192.6M | Risk-based | 20.38% | 20.38% | 20.92% | 8.34% |
| Texas Advantage Community Bank, N.A. | $192.1M | Risk-based | 24.87% | 24.87% | 25.94% | 11.33% |
| Bankpacific, Ltd. | $191.9M | Risk-based | 26.81% | 26.81% | 27.94% | 11.91% |
| U.S. Bank Trust N.A. SD | $191.7M | Risk-based | 483.07% | 483.07% | 483.07% | 100.58% |
| Peer 25th percentile | 16.43% | 16.43% | 17.07% | 10.70% | ||
| Peer median | 22.62% | 22.62% | 23.43% | 11.64% | ||
| Peer 75th percentile | 26.33% | 26.33% | 27.44% | 14.18% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/715032/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.