The Peoples Bank Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.77% (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: 13.77% (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 20.52% +14.02 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 | $103.6M | 103,607 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $505.0M | 504,959 | RCOAA223 |
| Recomputed ratio | 20.52% | numerator / denominator | |
| Filed ratio | 20.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.02 pp | $70.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.52% +12.52 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 | $103.6M | 103,607 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $505.0M | 504,959 | RCOAA223 |
| Recomputed ratio | 20.52% | numerator / denominator | |
| Filed ratio | 20.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.52 pp | $63.2M | capital that could be lost first |
Total risk-based capital ratio 21.77% +11.77 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 | $109.9M | 109,919 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $505.0M | 504,959 | RCOAA223 |
| Recomputed ratio | 21.77% | numerator / denominator | |
| Filed ratio | 21.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.77 pp | $59.4M | capital that could be lost first |
Tier 1 leverage ratio 11.89% +6.89 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 | $103.6M | 103,607 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $871.4M | 871,362 | RCOAA224 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.89 pp | $60.0M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 99,699 | 98,198 | 95,178 | 91,785 | 89,046 | 87,238 | RCOAKW00 |
| Accumulated other comprehensive income | (20,454) | (21,020) | (19,423) | (21,241) | (24,629) | (27,151) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,245 | 81,178 | 79,755 | 74,544 | 68,417 | 64,087 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 20,362 | 20,928 | 19,331 | 21,149 | 24,537 | 27,059 | P859 - P840 |
| Common equity Tier 1 capital | 103,607 | 102,106 | 99,086 | 95,693 | 92,954 | 91,146 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 103,607 | 102,106 | 99,086 | 95,693 | 92,954 | 91,146 | RCOA8274 |
| Tier 2 capital | 6,312 | 5,962 | 5,764 | 5,899 | 5,060 | 5,041 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,312 | 5,962 | 5,764 | 5,899 | 5,060 | 5,041 | RCOA5310 |
| Total capital | 109,919 | 108,068 | 104,850 | 101,592 | 98,014 | 96,187 | RCOA3792 |
| Total risk-weighted assets | 504,959 | 487,264 | 477,766 | 471,726 | 468,133 | 460,320 | RCOAA223 |
| Average total assets for the leverage ratio | 871,362 | 853,234 | 860,108 | 857,510 | 854,947 | 846,638 | 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 | $23.5M | $813K | 3.46% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $370.8M | $62.5M | 16.86% | 12.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $164.4M | $95.8M | 58.29% | 18.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $436K | $436K | 100.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $295.5M | $295.5M | 100.00% | 58.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.5M | $32.5M | 89.05% | 6.43% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $21.2M | $17.4M | 82.12% | 3.45% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $505.0M | ties to item 31 ($505.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $505.0M | RCONB704 |
| Less: excess allowance for credit losses | $26K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $505.0M | 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 | 20.52% | 20.52% | 21.77% | 11.89% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.95% | 20.95% | 22.18% | 11.97% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.74% | 20.74% | 21.95% | 11.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.29% | 20.29% | 21.54% | 11.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.86% | 19.86% | 20.94% | 10.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.80% | 19.80% | 20.90% | 10.77% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.05% | 19.05% | 20.19% | 10.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.47% | 19.47% | 20.63% | 10.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.94% | 18.94% | 20.12% | 10.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.29% | 19.29% | 20.24% | 11.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.84% | 18.84% | 19.74% | 11.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.10% | 19.10% | 20.21% | 10.79% | 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 |
|---|---|---|---|---|---|---|
| The Peoples Bank Co. (this bank) | Risk-based | 20.52% | 20.52% | 21.77% | 11.89% | |
| Savings Bank of Walpole | $857.9M | Risk-based | 13.42% | 13.42% | 14.62% | 8.66% |
| Farmers & Merchants Bank | $862.0M | CBLR | NA | NA | NA | 9.74% |
| Bna Bank | $855.7M | Risk-based | 18.04% | 18.04% | 18.88% | 12.49% |
| Harmony Bank | $855.3M | Risk-based | 14.88% | 14.88% | 15.98% | 11.90% |
| Skowhegan Savings Bank | $855.0M | Risk-based | 22.46% | 22.46% | 23.56% | 15.81% |
| Western Commerce Bank | $863.5M | Risk-based | 21.03% | 21.03% | 22.28% | 8.82% |
| Bank of San Francisco | $863.6M | Risk-based | 14.36% | 14.36% | 15.61% | 10.92% |
| PSB Bank | $854.5M | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% |
| First National Bank North | $864.3M | Risk-based | 18.13% | 18.13% | 19.39% | 12.14% |
| Peer 25th percentile | 14.12% | 14.12% | 15.36% | 8.82% | ||
| Peer median | 16.46% | 16.46% | 17.43% | 10.92% | ||
| Peer 75th percentile | 18.86% | 18.86% | 20.11% | 12.14% | ||
| This bank's percentile | 75 | 75 | 75 | 56 |
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/702911/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.