Peoples Bank of Graceville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 23.22% (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: 23.22% (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 30.21% +23.71 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 | $12.4M | 12,385 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.0M | 40,990 | RCOAA223 |
| Recomputed ratio | 30.21% | numerator / denominator | |
| Filed ratio | 30.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.71 pp | $9.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 30.21% +22.21 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 | $12.4M | 12,385 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.0M | 40,990 | RCOAA223 |
| Recomputed ratio | 30.21% | numerator / denominator | |
| Filed ratio | 30.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +22.21 pp | $9.1M | capital that could be lost first |
Total risk-based capital ratio 31.22% +21.22 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 | $12.8M | 12,798 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.0M | 40,990 | RCOAA223 |
| Recomputed ratio | 31.22% | numerator / denominator | |
| Filed ratio | 31.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +21.22 pp | $8.7M | capital that could be lost first |
Tier 1 leverage ratio 10.29% +5.29 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 | $12.4M | 12,385 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $120.3M | 120,341 | RCOAA224 |
| Recomputed ratio | 10.29% | numerator / denominator | |
| Filed ratio | 10.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.29 pp | $6.4M | 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 | 1,337 | 1,330 | 1,323 | 1,316 | 1,309 | 1,301 | RCOAP742 |
| Retained earnings | 11,048 | 10,857 | 10,697 | 10,952 | 10,829 | 10,727 | RCOAKW00 |
| Accumulated other comprehensive income | (3,803) | (4,006) | (4,169) | (4,455) | (4,912) | (5,096) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,582 | 8,181 | 7,851 | 7,813 | 7,226 | 6,932 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,803 | 4,006 | 4,169 | 4,455 | 4,912 | 5,096 | P859 - P840 |
| Common equity Tier 1 capital | 12,385 | 12,187 | 12,020 | 12,268 | 12,138 | 12,028 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,385 | 12,187 | 12,020 | 12,268 | 12,138 | 12,028 | RCOA8274 |
| Tier 2 capital | 413 | 414 | 417 | 416 | 414 | 416 | RCOA5311 |
| Allowance includable in Tier 2 capital | 413 | 414 | 417 | 416 | 414 | 416 | RCOA5310 |
| Total capital | 12,798 | 12,601 | 12,437 | 12,684 | 12,552 | 12,444 | RCOA3792 |
| Total risk-weighted assets | 40,990 | 41,460 | 40,570 | 40,927 | 38,710 | 40,289 | RCOAA223 |
| Average total assets for the leverage ratio | 120,341 | 119,409 | 119,101 | 114,787 | 113,663 | 114,753 | 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 | $3.0M | $57K | 1.91% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.4M | $13.4M | 19.25% | 32.59% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $21.5M | $13.5M | 62.52% | 32.84% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $21.2M | $13.1M | 61.92% | 31.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.1M | $568K | 49.62% | 1.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $575K | $432K | 75.22% | 1.06% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $41.0M | ties to item 31 ($41.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $41.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $41.0M | 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 | 30.21% | 30.21% | 31.22% | 10.29% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 29.39% | 29.39% | 30.39% | 10.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 29.63% | 29.63% | 30.66% | 10.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 29.98% | 29.98% | 30.99% | 10.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 31.36% | 31.36% | 32.43% | 10.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 29.85% | 29.85% | 30.89% | 10.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 28.96% | 28.96% | 29.95% | 10.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.01% | 30.01% | 31.02% | 10.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 29.43% | 29.43% | 30.44% | 10.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 29.25% | 29.25% | 30.26% | 10.23% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 29.59% | 29.59% | 30.62% | 10.36% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 30.30% | 30.30% | 31.31% | 10.59% | 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 of Graceville (this bank) | Risk-based | 30.21% | 30.21% | 31.22% | 10.29% | |
| First Community Bank | $115.7M | Risk-based | 12.86% | 12.86% | 14.06% | 9.40% |
| Neighbors Bank | $115.6M | CBLR | NA | NA | NA | 11.06% |
| Peoples Bank of Greensboro | $115.5M | Risk-based | 17.19% | 17.19% | 18.20% | 8.91% |
| The Baldwin State Bank | $115.5M | CBLR | NA | NA | NA | 10.14% |
| The State Bank of Geneva | $116.2M | Risk-based | 17.47% | 17.47% | 18.73% | 11.81% |
| State Bank | $115.4M | CBLR | NA | NA | NA | 9.54% |
| Portage Bank | $116.2M | Risk-based | 10.96% | 10.96% | 12.21% | 7.49% |
| The Commercial Bank of Ozark | $115.2M | Risk-based | 18.33% | 18.33% | 19.28% | 9.09% |
| The Lyndon State Bank | $115.1M | Risk-based | 12.44% | 12.44% | 13.37% | 9.51% |
| Home Savings Bank | $115.1M | Risk-based | 29.28% | 29.28% | 30.54% | 16.73% |
| Peer 25th percentile | 12.65% | 12.65% | 13.71% | 9.17% | ||
| Peer median | 17.19% | 17.19% | 18.20% | 9.52% | ||
| Peer 75th percentile | 17.90% | 17.90% | 19.00% | 10.83% | ||
| This bank's percentile | 100 | 100 | 100 | 70 |
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/717232/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.