Peoples Bank of Kentucky, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.54% (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: 9.54% (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 16.27% +9.77 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 | $63.3M | 63,264 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.9M | 388,850 | RCOAA223 |
| Recomputed ratio | 16.27% | numerator / denominator | |
| Filed ratio | 16.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.77 pp | $38.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.27% +8.27 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 | $63.3M | 63,264 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.9M | 388,850 | RCOAA223 |
| Recomputed ratio | 16.27% | numerator / denominator | |
| Filed ratio | 16.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.27 pp | $32.2M | capital that could be lost first |
Total risk-based capital ratio 17.54% +7.54 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 | $68.2M | 68,222 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.9M | 388,850 | RCOAA223 |
| Recomputed ratio | 17.54% | numerator / denominator | |
| Filed ratio | 17.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.54 pp | $29.3M | capital that could be lost first |
Tier 1 leverage ratio 11.13% +6.13 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 | $63.3M | 63,264 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $568.3M | 568,263 | RCOAA224 |
| Recomputed ratio | 11.13% | numerator / denominator | |
| Filed ratio | 11.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.13 pp | $34.9M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 58,722 | 56,394 | 57,704 | 56,875 | 55,072 | 53,753 | RCOAKW00 |
| Accumulated other comprehensive income | (1,428) | (1,405) | (859) | (1,029) | (1,426) | (1,594) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 62,294 | 59,989 | 61,845 | 60,846 | 58,646 | 57,159 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 970 | 870 | 248 | 342 | 662 | 754 | P859 - P840 |
| Common equity Tier 1 capital | 63,264 | 60,859 | 62,093 | 61,188 | 59,308 | 57,913 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 63,264 | 60,859 | 62,093 | 61,188 | 59,308 | 57,913 | RCOA8274 |
| Tier 2 capital | 4,958 | 4,972 | 5,037 | 5,079 | 5,042 | 5,178 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,958 | 4,972 | 5,037 | 5,079 | 5,042 | 5,178 | RCOA5310 |
| Total capital | 68,222 | 65,831 | 67,130 | 66,267 | 64,350 | 63,091 | RCOA3792 |
| Total risk-weighted assets | 388,850 | 389,030 | 397,712 | 401,148 | 398,532 | 409,918 | RCOAA223 |
| Average total assets for the leverage ratio | 568,263 | 538,613 | 543,210 | 506,648 | 506,776 | 494,821 | 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 | $75.4M | $756K | 1.00% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.1M | $12.0M | 15.04% | 3.04% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.9M | $9.5M | 95.97% | 2.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $136.4M | $72.1M | 52.83% | 18.17% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $9.7M | $14.6M | 150.00% | 3.68% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $250.5M | $250.5M | 100.00% | 63.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.4M | $26.0M | 98.39% | 6.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.2M | $11.2M | 100.00% | 2.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9K | 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 | $396.7M | ties to item 31 ($396.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $396.7M | RCONB704 |
| Less: excess allowance for credit losses | $7.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $388.9M | 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 | 16.27% | 16.27% | 17.54% | 11.13% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.64% | 15.64% | 16.92% | 11.30% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.61% | 15.61% | 16.88% | 11.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.25% | 15.25% | 16.52% | 12.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.88% | 14.88% | 16.15% | 11.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.13% | 14.13% | 15.39% | 11.70% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.57% | 14.57% | 15.83% | 11.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.47% | 14.47% | 15.73% | 11.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.00% | 14.00% | 15.27% | 10.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.76% | 13.76% | 15.02% | 10.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.26% | 13.26% | 14.52% | 10.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.76% | 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 Kentucky, Inc. (this bank) | Risk-based | 16.27% | 16.27% | 17.54% | 11.13% | |
| Capitol Bank | $565.3M | Risk-based | 15.76% | 15.76% | 17.01% | 12.42% |
| South Ottumwa Savings Bank | $565.4M | Risk-based | 18.33% | 18.33% | 19.24% | 13.00% |
| Farmers and Merchants Bank | $565.8M | CBLR | NA | NA | NA | 14.19% |
| First Commercial Bank, N.A. | $565.9M | Risk-based | 19.05% | 19.05% | 20.30% | 10.25% |
| Redwood Capital Bank | $566.0M | Risk-based | 14.41% | 14.41% | 15.66% | 10.96% |
| Jefferson Security Bank | $566.1M | Risk-based | 12.97% | 12.97% | 14.22% | 8.39% |
| Century Bank | $566.2M | CBLR | NA | NA | NA | 10.12% |
| Citizens Bank & Trust Company | $566.4M | CBLR | NA | NA | NA | 11.78% |
| Peoples Bank & Trust | $563.3M | CBLR | NA | NA | NA | 10.81% |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Peer 25th percentile | 14.41% | 14.41% | 15.66% | 10.39% | ||
| Peer median | 15.76% | 15.76% | 17.01% | 11.37% | ||
| Peer 75th percentile | 18.33% | 18.33% | 19.24% | 12.64% | ||
| This bank's percentile | 60 | 60 | 60 | 50 |
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/995517/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.