Peoples Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.30% (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: 4.30% (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 11.05% +4.55 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 | $146.3M | 146,274 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.32B | 1,324,281 | RCOAA223 |
| Recomputed ratio | 11.05% | numerator / denominator | |
| Filed ratio | 11.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.55 pp | $60.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.05% +3.05 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 | $146.3M | 146,274 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.32B | 1,324,281 | RCOAA223 |
| Recomputed ratio | 11.05% | numerator / denominator | |
| Filed ratio | 11.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.05 pp | $40.3M | capital that could be lost first |
Total risk-based capital ratio 12.30% +2.30 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 | $162.9M | 162,892 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.32B | 1,324,281 | RCOAA223 |
| Recomputed ratio | 12.30% | numerator / denominator | |
| Filed ratio | 12.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.30 pp | $30.5M | capital that could be lost first |
Tier 1 leverage ratio 9.27% +4.27 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 | $146.3M | 146,274 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.58B | 1,577,728 | RCOAA224 |
| Recomputed ratio | 9.27% | numerator / denominator | |
| Filed ratio | 9.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.27 pp | $67.4M | 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 | 86,914 | 86,914 | 86,914 | 86,914 | 86,914 | 54,674 | RCOAP742 |
| Retained earnings | 87,236 | 86,102 | 81,034 | 76,773 | 71,920 | 77,031 | RCOAKW00 |
| Accumulated other comprehensive income | (24,756) | (23,470) | (23,605) | (25,639) | (32,886) | (31,454) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 149,394 | 149,546 | 144,343 | 138,048 | 125,948 | 100,251 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,120) | (4,904) | (5,267) | (4,085) | 2,647 | 18,883 | P859 - P840 |
| Common equity Tier 1 capital | 146,274 | 144,642 | 139,076 | 133,963 | 128,595 | 119,134 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 146,274 | 144,642 | 139,076 | 133,963 | 128,595 | 119,134 | RCOA8274 |
| Tier 2 capital | 16,618 | 16,547 | 16,416 | 16,084 | 15,694 | 11,909 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,618 | 16,547 | 16,416 | 16,084 | 15,694 | 11,909 | RCOA5310 |
| Total capital | 162,892 | 161,189 | 155,492 | 150,047 | 144,289 | 131,043 | RCOA3792 |
| Total risk-weighted assets | 1,324,281 | 1,323,432 | 1,312,998 | 1,295,493 | 1,277,335 | 1,080,577 | RCOAA223 |
| Average total assets for the leverage ratio | 1,577,728 | 1,576,080 | 1,558,502 | 1,532,761 | 1,491,998 | 1,243,851 | 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 | $77.8M | $3.0M | 3.89% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $360.5M | $83.0M | 23.04% | 6.25% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $27.2M | $27.2M | 100.00% | 2.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $312.8M | $174.1M | 55.66% | 13.10% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $8.9M | $13.3M | 150.00% | 1.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $753.0M | $751.5M | 99.79% | 56.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $95.4M | $95.3M | 99.99% | 7.17% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.1M | $26.1M | 1250.00% | 1.96% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $61.4M | $61.4M | 100.00% | 4.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $94.4M | NA | 7.10% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.24B | does not tie to item 31 ($1.24B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.33B | RCONB704 |
| Less: excess allowance for credit losses | $5.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.32B | 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 | 11.05% | 11.05% | 12.30% | 9.27% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.93% | 10.93% | 12.18% | 9.18% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.59% | 10.59% | 11.84% | 8.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.34% | 10.34% | 11.58% | 8.74% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.07% | 10.07% | 11.30% | 8.62% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.03% | 11.03% | 12.13% | 9.58% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.95% | 10.95% | 12.00% | 9.32% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.34% | 11.34% | 12.20% | 9.44% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.68% | 11.68% | 12.52% | 9.43% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.74% | 11.74% | 12.63% | 9.30% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.36% | 11.36% | 12.20% | 9.29% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.32% | 11.32% | 12.18% | 9.11% | 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 and Trust Company (this bank) | Risk-based | 11.05% | 11.05% | 12.30% | 9.27% | |
| The Cecilian Bank | $1.59B | CBLR | NA | NA | NA | 10.99% |
| Transportation Alliance Bank, Inc. dba Tab Bank | $1.59B | CBLR | NA | NA | NA | 11.74% |
| Banksouth | $1.59B | Risk-based | 14.07% | 14.07% | 15.32% | 10.17% |
| First Savings Bank | $1.59B | Risk-based | 23.63% | 25.51% | 26.82% | 19.25% |
| Vinton County National Bank | $1.59B | CBLR | NA | NA | NA | 10.49% |
| Chambers Bank | $1.59B | Risk-based | 15.47% | 15.47% | 16.57% | 12.57% |
| Alma Bank | $1.60B | Risk-based | 11.68% | 11.68% | 12.94% | 10.35% |
| Farmers State Bank | $1.60B | Risk-based | 13.41% | 13.41% | 14.51% | 11.20% |
| Peer 25th percentile | 13.41% | 13.41% | 14.51% | 10.45% | ||
| Peer median | 14.07% | 14.07% | 15.32% | 11.09% | ||
| Peer 75th percentile | 15.47% | 15.47% | 16.57% | 11.95% | ||
| This bank's percentile | 0 | 0 | 0 | 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/153353/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.