Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.00% (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: 9.00% (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 15.75% +9.25 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 | $9.6M | 9,643 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.2M | 61,244 | RCOAA223 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.25 pp | $5.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.75% +7.75 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 | $9.6M | 9,643 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.2M | 61,244 | RCOAA223 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.75 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 17.00% +7.00 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 | $10.4M | 10,411 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.2M | 61,244 | RCOAA223 |
| Recomputed ratio | 17.00% | numerator / denominator | |
| Filed ratio | 17.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.00 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 11.66% +6.66 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 | $9.6M | 9,643 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $82.7M | 82,670 | RCOAA224 |
| Recomputed ratio | 11.66% | numerator / denominator | |
| Filed ratio | 11.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.66 pp | $5.5M | 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 | 12,375 | 12,375 | 12,375 | 12,375 | 12,375 | 12,375 | RCOAP742 |
| Retained earnings | 801 | 524 | 225 | 587 | (330) | (604) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,176 | 12,899 | 12,600 | 12,962 | 12,045 | 11,771 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,533) | (3,599) | (3,665) | (3,731) | (3,797) | (3,863) | P859 - P840 |
| Common equity Tier 1 capital | 9,643 | 9,300 | 8,935 | 9,231 | 8,248 | 7,908 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,643 | 9,300 | 8,935 | 9,231 | 8,248 | 7,908 | RCOA8274 |
| Tier 2 capital | 768 | 747 | 759 | 770 | 791 | 804 | RCOA5311 |
| Allowance includable in Tier 2 capital | 768 | 747 | 759 | 770 | 791 | 804 | RCOA5310 |
| Total capital | 10,411 | 10,047 | 9,694 | 10,001 | 9,039 | 8,712 | RCOA3792 |
| Total risk-weighted assets | 61,244 | 59,658 | 60,612 | 61,499 | 63,133 | 64,217 | RCOAA223 |
| Average total assets for the leverage ratio | 82,670 | 83,529 | 84,719 | 85,091 | 85,674 | 85,103 | 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 | $9.1M | $1.6M | 18.13% | 2.67% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.8M | $17K | 0.99% | 0.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30.3M | $15.6M | 51.48% | 25.33% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.3M | $3.5M | 150.00% | 5.72% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $15K | $22K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $36.4M | $36.4M | 100.00% | 59.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.1M | $3.0M | 96.66% | 4.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $133K | NA | 0.22% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $61.4M | ties to item 31 ($61.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $61.5M | RCONB704 |
| Less: excess allowance for credit losses | $263K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $61.2M | 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 | 15.75% | 15.75% | 17.00% | 11.66% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.59% | 15.59% | 16.84% | 11.13% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 14.74% | 14.74% | 15.99% | 10.55% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 15.01% | 15.01% | 16.26% | 10.85% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.06% | 13.06% | 14.32% | 9.63% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 12.31% | 12.31% | 13.57% | 9.29% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 12.00% | 12.00% | 13.25% | 9.18% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.73% | 12.73% | 13.98% | 9.47% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 12.24% | 12.24% | 13.48% | 9.24% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.38% | 11.38% | 12.55% | 9.13% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 14.30% | 14.30% | 15.53% | 10.80% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.71% | 18.71% | 19.94% | 14.02% | 20.70% | 20.70% | 21.86% | 12.73% |
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 | 15.75% | 15.75% | 17.00% | 11.66% | |
| The First National Bank of Gilbert | $86.0M | Risk-based | 12.62% | 12.62% | 13.88% | 7.12% |
| Southwest Bank of Weatherford | $86.0M | Risk-based | 25.73% | 25.73% | 26.99% | 13.52% |
| The Farmers State Bank | $86.2M | CBLR | NA | NA | NA | 12.74% |
| First State Bank | $86.3M | CBLR | NA | NA | NA | 10.53% |
| The First State Bank of Red Wing | $86.3M | Risk-based | 21.81% | 21.81% | 22.60% | 8.96% |
| Villa Grove State Bank | $85.9M | CBLR | NA | NA | NA | 12.22% |
| Farmers and Merchants State Bank of Bushnell | $86.5M | Risk-based | 23.72% | 23.72% | 24.51% | 10.49% |
| Tustin Community Bank | $86.5M | CBLR | NA | NA | NA | 15.46% |
| Paramount Bank | $86.6M | Risk-based | 15.71% | 15.71% | 16.78% | 10.88% |
| Rochelle State Bank | $85.6M | Risk-based | 10.38% | 10.38% | 11.45% | 8.02% |
| Peer 25th percentile | 13.39% | 13.39% | 14.60% | 9.34% | ||
| Peer median | 18.76% | 18.76% | 19.69% | 10.70% | ||
| Peer 75th percentile | 23.24% | 23.24% | 24.03% | 12.61% | ||
| This bank's percentile | 50 | 50 | 50 | 60 |
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/923257/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.