Peoples Bank of the South: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.64% (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: 9.64% (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 16.49% +9.99 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 | $28.6M | 28,571 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $173.3M | 173,312 | RCOAA223 |
| Recomputed ratio | 16.49% | numerator / denominator | |
| Filed ratio | 16.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.99 pp | $17.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.49% +8.49 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 | $28.6M | 28,571 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $173.3M | 173,312 | RCOAA223 |
| Recomputed ratio | 16.49% | numerator / denominator | |
| Filed ratio | 16.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.49 pp | $14.7M | capital that could be lost first |
Total risk-based capital ratio 17.64% +7.64 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 | $30.6M | 30,573 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $173.3M | 173,312 | RCOAA223 |
| Recomputed ratio | 17.64% | numerator / denominator | |
| Filed ratio | 17.64% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.64 pp | $13.2M | capital that could be lost first |
Tier 1 leverage ratio 12.43% +7.43 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 | $28.6M | 28,571 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $229.9M | 229,882 | RCOAA224 |
| Recomputed ratio | 12.43% | numerator / denominator | |
| Filed ratio | 12.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.43 pp | $17.1M | 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 | 2,206 | 2,206 | 2,206 | 2,206 | 2,206 | 2,206 | RCOAP742 |
| Retained earnings | 26,306 | 25,554 | 24,784 | 24,845 | 24,629 | 24,018 | RCOAKW00 |
| Accumulated other comprehensive income | (846) | (914) | (946) | (1,067) | (1,311) | (1,531) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,666 | 26,846 | 26,044 | 25,984 | 25,524 | 24,693 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 905 | 977 | 1,012 | 1,141 | 1,402 | 1,637 | P859 - P840 |
| Common equity Tier 1 capital | 28,571 | 27,823 | 27,056 | 27,125 | 26,926 | 26,330 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,571 | 27,823 | 27,056 | 27,125 | 26,926 | 26,330 | RCOA8274 |
| Tier 2 capital | 2,002 | 1,966 | 2,002 | 1,905 | 2,000 | 1,890 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,002 | 1,966 | 2,002 | 1,905 | 2,000 | 1,890 | RCOA5310 |
| Total capital | 30,573 | 29,789 | 29,058 | 29,030 | 28,926 | 28,220 | RCOA3792 |
| Total risk-weighted assets | 173,312 | 157,143 | 174,355 | 152,321 | 166,951 | 151,156 | RCOAA223 |
| Average total assets for the leverage ratio | 229,882 | 229,014 | 224,406 | 222,988 | 225,201 | 221,639 | 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 | $15.4M | $1.1M | 7.15% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.2M | $2.5M | 17.60% | 1.44% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $150K | $30K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $84.7M | $42.9M | 50.68% | 24.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $552K | $828K | 150.00% | 0.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $115.1M | $115.1M | 100.00% | 66.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.3M | 90.79% | 2.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.5M | $6.5M | 100.00% | 3.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $173.3M | ties to item 31 ($173.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $173.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $173.3M | 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 | 16.49% | 16.49% | 17.64% | 12.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.71% | 17.71% | 18.96% | 12.15% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.52% | 15.52% | 16.67% | 12.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.81% | 17.81% | 19.06% | 12.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.13% | 16.13% | 17.33% | 11.96% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.42% | 17.42% | 18.67% | 11.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.48% | 15.48% | 16.68% | 11.88% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.38% | 17.38% | 18.63% | 11.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.98% | 15.98% | 17.23% | 11.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.12% | 16.12% | 17.37% | 11.64% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.28% | 15.28% | 16.53% | 11.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.57% | 16.57% | 17.82% | 11.35% | 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 the South (this bank) | Risk-based | 16.49% | 16.49% | 17.64% | 12.43% | |
| Farmers State Bank of Hoffman | $232.1M | CBLR | NA | NA | NA | 11.95% |
| Andover State Bank | $232.2M | Risk-based | 10.30% | 10.55% | 11.80% | 8.95% |
| West Central Bank | $232.2M | CBLR | NA | NA | NA | 11.95% |
| St. Clair County State Bank | $231.8M | CBLR | NA | NA | NA | 13.51% |
| Taylorsville Savings Bank, SSB | $232.4M | Risk-based | 12.95% | 12.95% | 13.99% | 8.08% |
| First State Bank | $232.5M | Risk-based | 13.49% | 13.49% | 14.53% | 11.76% |
| Security State Bank of Marine | $232.5M | Risk-based | 15.08% | 15.08% | 16.34% | 10.87% |
| Farmers State Bank | $232.6M | Risk-based | 18.20% | 18.20% | 19.45% | 12.63% |
| Gateway Commercial Bank | $231.4M | CBLR | NA | NA | NA | 12.00% |
| Cornerstone Bank | $232.8M | CBLR | NA | NA | NA | 10.86% |
| Peer 25th percentile | 12.95% | 12.95% | 13.99% | 10.86% | ||
| Peer median | 13.49% | 13.49% | 14.53% | 11.85% | ||
| Peer 75th percentile | 15.08% | 15.08% | 16.34% | 11.99% | ||
| This bank's percentile | 80 | 80 | 80 | 80 |
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/277736/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.