Peoples Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.52% (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: 9.52% (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 16.48% +9.98 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 | $66.5M | 66,514 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $403.6M | 403,553 | RCOAA223 |
| Recomputed ratio | 16.48% | numerator / denominator | |
| Filed ratio | 16.48% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.98 pp | $40.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.48% +8.48 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 | $66.5M | 66,514 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $403.6M | 403,553 | RCOAA223 |
| Recomputed ratio | 16.48% | numerator / denominator | |
| Filed ratio | 16.48% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.48 pp | $34.2M | capital that could be lost first |
Total risk-based capital ratio 17.52% +7.52 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 | $70.7M | 70,709 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $403.6M | 403,553 | RCOAA223 |
| Recomputed ratio | 17.52% | numerator / denominator | |
| Filed ratio | 17.52% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.52 pp | $30.4M | capital that could be lost first |
Tier 1 leverage ratio 10.73% +5.73 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 | $66.5M | 66,514 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $619.6M | 619,615 | RCOAA224 |
| Recomputed ratio | 10.73% | numerator / denominator | |
| Filed ratio | 10.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.73 pp | $35.5M | 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 | 47,883 | 40,083 | 40,083 | 40,083 | 40,083 | 40,083 | RCOAP742 |
| Retained earnings | 23,334 | 19,552 | 16,840 | 19,144 | 24,611 | 25,524 | RCOAKW00 |
| Accumulated other comprehensive income | (1,316) | (1,700) | (390) | (2,022) | (4,475) | (4,497) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,901 | 57,935 | 56,533 | 57,205 | 60,219 | 61,110 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,387) | (3,075) | (4,539) | (2,989) | (618) | (1,898) | P859 - P840 |
| Common equity Tier 1 capital | 66,514 | 54,860 | 51,994 | 54,216 | 59,601 | 59,212 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 66,514 | 54,860 | 51,994 | 54,216 | 59,601 | 59,212 | RCOA8274 |
| Tier 2 capital | 4,195 | 4,258 | 4,003 | 4,428 | 4,234 | 4,093 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,195 | 4,258 | 4,003 | 4,428 | 4,234 | 4,093 | RCOA5310 |
| Total capital | 70,709 | 59,118 | 55,997 | 58,644 | 63,835 | 63,305 | RCOA3792 |
| Total risk-weighted assets | 403,553 | 393,453 | 385,665 | 376,650 | 368,504 | 372,786 | RCOAA223 |
| Average total assets for the leverage ratio | 619,615 | 607,400 | 604,213 | 615,335 | 584,383 | 595,634 | 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 | $14.0M | $2.0M | 14.52% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $163.7M | $21.0M | 12.83% | 5.20% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $21.6M | $10.8M | 50.00% | 2.67% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $416K | $624K | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $400.7M | $311.2M | 77.65% | 77.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.6M | $36.0M | 95.89% | 8.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.4M | $17.4M | 100.00% | 4.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.6M | NA | 1.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $399.0M | ties to item 31 ($399.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $403.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $403.6M | 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 | 16.48% | 16.48% | 17.52% | 10.73% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.94% | 13.94% | 15.03% | 9.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.48% | 13.48% | 14.52% | 8.61% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.39% | 14.39% | 15.57% | 8.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.17% | 16.17% | 17.32% | 10.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.88% | 15.88% | 16.98% | 9.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.24% | 15.24% | 16.24% | 9.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.13% | 15.13% | 16.20% | 9.39% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.28% | 15.28% | 16.36% | 10.01% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.53% | 17.53% | 18.64% | 10.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.03% | 16.03% | 17.14% | 10.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.94% | 15.94% | 17.04% | 9.95% | 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 & Trust (this bank) | Risk-based | 16.48% | 16.48% | 17.52% | 10.73% | |
| First Hope Bank, a National Banking Association | $656.7M | Risk-based | 14.13% | 14.13% | 15.38% | 10.02% |
| Classic Bank, N.A. | $657.5M | Risk-based | 15.44% | 15.44% | 16.70% | 11.58% |
| First Southwest Bank | $657.5M | Risk-based | 26.56% | 26.56% | 27.81% | 15.31% |
| Worthington Bank | $655.4M | Risk-based | 12.56% | 12.56% | 13.61% | 9.31% |
| Homeland Federal Savings Bank | $657.8M | CBLR | NA | NA | NA | 9.21% |
| Bank of Oak Ridge | $658.1M | CBLR | NA | NA | NA | 12.53% |
| GBC International Bank | $658.5M | CBLR | NA | NA | NA | 15.94% |
| Middlesex Federal Savings, F.A. | $654.4M | CBLR | NA | NA | NA | 9.97% |
| Peer 25th percentile | 13.74% | 13.74% | 14.94% | 9.81% | ||
| Peer median | 14.79% | 14.79% | 16.04% | 10.80% | ||
| Peer 75th percentile | 18.22% | 18.22% | 19.47% | 13.22% | ||
| This bank's percentile | 75 | 75 | 75 | 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/922344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.