Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.60% (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: 3.60% (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 10.79% +4.29 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 | $41.7M | 41,700 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $386.5M | 386,451 | RCOAA223 |
| Recomputed ratio | 10.79% | numerator / denominator | |
| Filed ratio | 10.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.29 pp | $16.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.79% +2.79 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 | $41.7M | 41,700 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $386.5M | 386,451 | RCOAA223 |
| Recomputed ratio | 10.79% | numerator / denominator | |
| Filed ratio | 10.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.79 pp | $10.8M | capital that could be lost first |
Total risk-based capital ratio 11.60% +1.60 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 | $44.8M | 44,820 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $386.5M | 386,451 | RCOAA223 |
| Recomputed ratio | 11.60% | numerator / denominator | |
| Filed ratio | 11.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.60 pp | $6.2M | capital that could be lost first |
Tier 1 leverage ratio 8.09% +3.09 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 | $41.7M | 41,700 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $515.3M | 515,347 | RCOAA224 |
| Recomputed ratio | 8.09% | numerator / denominator | |
| Filed ratio | 8.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.09 pp | $15.9M | 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 | 41,587 | 41,587 | 41,587 | 41,587 | 41,587 | 41,587 | RCOAP742 |
| Retained earnings | 13,623 | 14,028 | 12,111 | 12,234 | 11,203 | 10,192 | RCOAKW00 |
| Accumulated other comprehensive income | (11,957) | (12,682) | (11,536) | (11,669) | (15,104) | (15,044) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,253 | 42,933 | 42,162 | 42,152 | 37,686 | 36,735 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,553) | (846) | (2,009) | (1,892) | 1,526 | 1,449 | P859 - P840 |
| Common equity Tier 1 capital | 41,700 | 42,087 | 40,153 | 40,260 | 39,212 | 38,184 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,700 | 42,087 | 40,153 | 40,260 | 39,212 | 38,184 | RCOA8274 |
| Tier 2 capital | 3,120 | 2,931 | 2,745 | 2,648 | 2,562 | 2,367 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,120 | 2,931 | 2,745 | 2,648 | 2,562 | 2,367 | RCOA5310 |
| Total capital | 44,820 | 45,018 | 42,898 | 42,908 | 41,774 | 40,551 | RCOA3792 |
| Total risk-weighted assets | 386,451 | 381,309 | 369,629 | 368,772 | 355,117 | 348,747 | RCOAA223 |
| Average total assets for the leverage ratio | 515,347 | 498,839 | 481,429 | 475,473 | 469,845 | 467,429 | 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 | $5.8M | $635K | 10.89% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $165.5M | $37.5M | 22.67% | 9.71% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $47.8M | $26.8M | 55.99% | 6.93% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $191K | $286K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $293.5M | $289.2M | 98.53% | 74.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.9M | $13.9M | 73.50% | 3.59% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.0M | $13.1M | 1250.00% | 3.39% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $5.1M | $5.1M | 100.00% | 1.32% | 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 | $386.4M | ties to item 31 ($386.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $386.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $386.5M | 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 | 10.79% | 10.79% | 11.60% | 8.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.04% | 11.04% | 11.81% | 8.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.86% | 10.86% | 11.61% | 8.34% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.92% | 10.92% | 11.64% | 8.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.04% | 11.04% | 11.76% | 8.35% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.95% | 10.95% | 11.63% | 8.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.72% | 10.72% | 11.39% | 8.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.50% | 10.50% | 11.17% | 8.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.64% | 10.64% | 11.56% | 8.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.40% | 10.40% | 11.30% | 8.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.80% | 9.80% | 10.66% | 8.47% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.27% | 10.27% | 11.17% | 8.41% | 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 | 10.79% | 10.79% | 11.60% | 8.09% | |
| Lake Elmo Bank | $529.7M | Risk-based | 16.14% | 16.14% | 17.39% | 11.62% |
| The Berkshire Bank | $530.0M | Risk-based | 93.68% | 93.68% | 95.00% | 24.16% |
| First Montana Bank, Inc. | $530.3M | Risk-based | 15.89% | 15.89% | 16.90% | 10.15% |
| First Secure Community Bank | $528.8M | Risk-based | 10.60% | 10.60% | 11.47% | 9.43% |
| High Country Bank | $528.5M | CBLR | NA | NA | NA | 9.62% |
| Citizens Community Bank | $531.0M | CBLR | NA | NA | NA | 9.83% |
| The Peoples Bank | $531.1M | Risk-based | 15.52% | 15.52% | 16.77% | 9.29% |
| Fifth District Savings Bank | $531.8M | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% |
| Entrebank | $527.1M | CBLR | NA | NA | NA | 9.61% |
| Peer 25th percentile | 15.61% | 15.61% | 16.81% | 9.61% | ||
| Peer median | 16.02% | 16.02% | 17.15% | 9.83% | ||
| Peer 75th percentile | 33.21% | 33.21% | 33.96% | 11.62% | ||
| This bank's percentile | 17 | 17 | 17 | 0 |
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/968249/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.