The Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.67% (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: 16.67% (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 23.81% +17.31 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 | $6.5M | 6,525 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $27.4M | 27,401 | RCOAA223 |
| Recomputed ratio | 23.81% | numerator / denominator | |
| Filed ratio | 23.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.31 pp | $4.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.81% +15.81 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 | $6.5M | 6,525 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $27.4M | 27,401 | RCOAA223 |
| Recomputed ratio | 23.81% | numerator / denominator | |
| Filed ratio | 23.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.81 pp | $4.3M | capital that could be lost first |
Total risk-based capital ratio 24.67% +14.67 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 | $6.8M | 6,759 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $27.4M | 27,401 | RCOAA223 |
| Recomputed ratio | 24.67% | numerator / denominator | |
| Filed ratio | 24.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.67 pp | $4.0M | capital that could be lost first |
Tier 1 leverage ratio 10.81% +5.81 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 | $6.5M | 6,525 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $60.4M | 60,365 | RCOAA224 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.81 pp | $3.5M | 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 | 388 | 388 | 388 | 388 | 388 | 388 | RCOAP742 |
| Retained earnings | 6,137 | 6,079 | 6,050 | 6,017 | 5,979 | 5,915 | RCOAKW00 |
| Accumulated other comprehensive income | (715) | (723) | (648) | (726) | (948) | (1,056) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,810 | 5,744 | 5,790 | 5,679 | 5,419 | 5,247 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 715 | 723 | 648 | 726 | 948 | 1,056 | P859 - P840 |
| Common equity Tier 1 capital | 6,525 | 6,467 | 6,438 | 6,405 | 6,367 | 6,303 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,525 | 6,467 | 6,438 | 6,405 | 6,367 | 6,303 | RCOA8274 |
| Tier 2 capital | 234 | 154 | 144 | 134 | 241 | 241 | RCOA5311 |
| Allowance includable in Tier 2 capital | 234 | 154 | 144 | 134 | 241 | 241 | RCOA5310 |
| Total capital | 6,759 | 6,621 | 6,582 | 6,539 | 6,608 | 6,544 | RCOA3792 |
| Total risk-weighted assets | 27,401 | 26,150 | 26,416 | 27,467 | 27,996 | 28,083 | RCOAA223 |
| Average total assets for the leverage ratio | 60,365 | 58,465 | 58,861 | 57,647 | 58,698 | 57,110 | 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 | $1.6M | $98K | 6.27% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.1M | $4.0M | 15.99% | 14.67% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.9M | $376K | 20.00% | 1.37% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $23.4M | $12.7M | 54.22% | 46.28% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $105K | $105K | 100.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $8.0M | $8.0M | 100.00% | 29.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.5M | $1.2M | 78.99% | 4.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $941K | $941K | 100.00% | 3.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $27.4M | ties to item 31 ($27.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $27.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $27.4M | 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 | 23.81% | 23.81% | 24.67% | 10.81% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 24.73% | 24.73% | 25.32% | 11.06% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 24.37% | 24.37% | 24.92% | 10.94% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 23.32% | 23.32% | 23.81% | 11.11% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 22.74% | 22.74% | 23.60% | 10.85% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 22.44% | 22.44% | 23.30% | 11.04% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 22.53% | 22.53% | 23.47% | 11.00% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 22.13% | 22.13% | 23.00% | 10.84% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 21.67% | 21.67% | 22.42% | 10.73% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 21.75% | 21.75% | 22.56% | 10.75% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 21.14% | 21.14% | 21.95% | 10.84% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 20.76% | 20.76% | 21.56% | 10.63% | 20.70% | 20.70% | 21.86% | 12.73% |
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 (this bank) | Risk-based | 23.81% | 23.81% | 24.67% | 10.81% | |
| Commerce Bank Texas | $60.6M | CBLR | NA | NA | NA | 12.68% |
| Vergas State Bank | $60.7M | CBLR | NA | NA | NA | 15.27% |
| The Farmers State Bank of Bucklin, Kansas | $60.8M | CBLR | NA | NA | NA | 12.86% |
| The Waterford Commercial and Savings Bank | $60.0M | CBLR | NA | NA | NA | 13.60% |
| Aspire Bank | $60.9M | CBLR | NA | NA | NA | 11.40% |
| The Blue Grass Valley Bank | $59.9M | CBLR | NA | NA | NA | 9.97% |
| State Bank of Scotia | $61.0M | Risk-based | 34.30% | 34.30% | 35.56% | 19.87% |
| Peer 25th percentile | NA | NA | NA | 12.04% | ||
| Peer median | 34.30% | 34.30% | 35.56% | 12.86% | ||
| Peer 75th percentile | NA | NA | NA | 14.43% | ||
| This bank's percentile | NA | NA | NA | 14 |
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/378110/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.