The Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.77% (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: 8.77% (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 15.52% +9.02 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 | $49.4M | 49,371 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $318.1M | 318,074 | RCOAA223 |
| Recomputed ratio | 15.52% | numerator / denominator | |
| Filed ratio | 15.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.02 pp | $28.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.52% +7.52 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 | $49.4M | 49,371 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $318.1M | 318,074 | RCOAA223 |
| Recomputed ratio | 15.52% | numerator / denominator | |
| Filed ratio | 15.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.52 pp | $23.9M | capital that could be lost first |
Total risk-based capital ratio 16.77% +6.77 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 | $53.4M | 53,352 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $318.1M | 318,074 | RCOAA223 |
| Recomputed ratio | 16.77% | numerator / denominator | |
| Filed ratio | 16.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.77 pp | $21.5M | capital that could be lost first |
Tier 1 leverage ratio 9.29% +4.29 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 | $49.4M | 49,371 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $531.3M | 531,302 | RCOAA224 |
| Recomputed ratio | 9.29% | numerator / denominator | |
| Filed ratio | 9.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.29 pp | $22.8M | 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 | 14,250 | 14,250 | 14,250 | 14,250 | 14,250 | 14,250 | RCOAP742 |
| Retained earnings | 44,536 | 44,134 | 41,452 | 42,484 | 41,451 | 41,648 | RCOAKW00 |
| Accumulated other comprehensive income | (17,877) | (18,496) | (19,283) | (19,958) | (21,057) | (21,372) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,909 | 39,888 | 36,419 | 36,776 | 34,644 | 34,526 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,462 | 9,065 | 9,838 | 10,498 | 11,366 | 11,754 | P859 - P840 |
| Common equity Tier 1 capital | 49,371 | 48,953 | 46,257 | 47,274 | 46,010 | 46,280 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 49,371 | 48,953 | 46,257 | 47,274 | 46,010 | 46,280 | RCOA8274 |
| Tier 2 capital | 3,981 | 4,026 | 4,004 | 3,790 | 3,306 | 3,060 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,981 | 4,026 | 4,004 | 3,790 | 3,306 | 3,060 | RCOA5310 |
| Total capital | 53,352 | 52,979 | 50,261 | 51,064 | 49,316 | 49,340 | RCOA3792 |
| Total risk-weighted assets | 318,074 | 321,681 | 320,183 | 314,002 | 309,127 | 309,600 | RCOAA223 |
| Average total assets for the leverage ratio | 531,302 | 535,380 | 540,935 | 532,463 | 532,616 | 525,931 | 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 | $32.0M | $1.6M | 5.08% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $228.4M | $55.4M | 24.25% | 17.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $31.9M | $16.0M | 50.00% | 5.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $979K | $979K | 100.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $233.9M | $231.2M | 98.85% | 72.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.9M | $12.2M | 72.19% | 3.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $1.1M | 100.00% | 0.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $318K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| 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 | $318.5M | ties to item 31 ($318.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $318.5M | RCONB704 |
| Less: excess allowance for credit losses | $433K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $318.1M | 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 | 15.52% | 15.52% | 16.77% | 9.29% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.22% | 15.22% | 16.47% | 9.14% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.45% | 14.45% | 15.70% | 8.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.06% | 15.06% | 16.26% | 8.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.88% | 14.88% | 15.95% | 8.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.95% | 14.95% | 15.94% | 8.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.61% | 14.61% | 15.74% | 8.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.20% | 15.20% | 16.37% | 8.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.95% | 15.95% | 17.17% | 9.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.85% | 15.85% | 17.07% | 9.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.50% | 15.50% | 16.66% | 9.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.23% | 15.23% | 16.45% | 9.67% | 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 (this bank) | Risk-based | 15.52% | 15.52% | 16.77% | 9.29% | |
| Citizens Community Bank | $531.0M | CBLR | NA | NA | NA | 9.83% |
| Fifth District Savings Bank | $531.8M | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% |
| First Montana Bank, Inc. | $530.3M | Risk-based | 15.89% | 15.89% | 16.90% | 10.15% |
| The Berkshire Bank | $530.0M | Risk-based | 93.68% | 93.68% | 95.00% | 24.16% |
| Huntington Federal Savings Bank | $532.3M | CBLR | NA | NA | NA | 15.07% |
| Lake Elmo Bank | $529.7M | Risk-based | 16.14% | 16.14% | 17.39% | 11.62% |
| Peoples Bank | $529.6M | Risk-based | 10.79% | 10.79% | 11.60% | 8.09% |
| American Bank, N.A. | $533.0M | Risk-based | 11.95% | 11.95% | 13.13% | 10.68% |
| Profinium, Inc. | $533.1M | Risk-based | 13.17% | 13.17% | 14.42% | 10.17% |
| Peer 25th percentile | 12.56% | 12.56% | 13.78% | 10.15% | ||
| Peer median | 15.89% | 15.89% | 16.90% | 10.68% | ||
| Peer 75th percentile | 27.52% | 27.52% | 28.44% | 15.07% | ||
| This bank's percentile | 43 | 43 | 43 | 11 |
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/530655/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.