Peoples Bank & Trust Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.96% +0.96 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $91.8M | 91,832 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $921.8M | 921,824 | RCOAA224 |
| Recomputed ratio | 9.96% | numerator / denominator | |
| Filed ratio | 9.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.96 pp | $8.9M | 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 | 26,359 | 26,359 | 26,359 | 26,359 | 26,359 | 26,359 | RCOAP742 |
| Retained earnings | 65,567 | 63,991 | 62,478 | 62,004 | 60,156 | 58,656 | RCOAKW00 |
| Accumulated other comprehensive income | (12,477) | (14,882) | (12,292) | (14,198) | (17,240) | (18,605) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 79,449 | 75,468 | 76,545 | 74,165 | 69,275 | 66,410 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,383 | 14,838 | 12,198 | 14,104 | 17,146 | 18,511 | P859 - P840 |
| Common equity Tier 1 capital | 91,832 | 90,306 | 88,743 | 88,269 | 86,421 | 84,921 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 91,832 | 90,306 | 88,743 | 88,269 | 86,421 | 84,921 | RCOA8274 |
| Tier 2 capital | NA | 7,786 | 7,195 | 6,042 | 5,303 | 5,310 | |
| Allowance includable in Tier 2 capital | NA | 7,786 | 7,195 | 6,042 | 5,303 | 5,310 | |
| Total capital | NA | 98,092 | 95,938 | 94,311 | 91,724 | 90,231 | |
| Total risk-weighted assets | NA | 704,312 | 716,263 | 696,351 | 690,983 | 715,069 | |
| Average total assets for the leverage ratio | 921,824 | 920,022 | 895,339 | 891,137 | 896,921 | 901,195 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.82% | 12.82% | 13.93% | 9.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.39% | 12.39% | 13.39% | 9.91% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.68% | 12.68% | 13.54% | 9.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.51% | 12.51% | 13.27% | 9.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.88% | 11.88% | 12.62% | 9.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.97% | 11.97% | 12.74% | 9.67% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.64% | 12.64% | 13.39% | 9.83% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.47% | 12.47% | 13.23% | 9.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.36% | 12.36% | 13.13% | 9.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.38% | 12.38% | 13.16% | 9.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.69% | 12.69% | 13.57% | 10.10% | 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 Co. (this bank) | CBLR | NA | NA | NA | 9.96% | |
| Paragon Bank | $908.1M | Risk-based | 11.27% | 11.27% | 12.38% | 8.67% |
| Citizens State Bank of New Castle | $908.8M | Risk-based | 15.37% | 15.37% | 16.62% | 10.45% |
| Thrivent Bank | $905.6M | Risk-based | 55.55% | 55.55% | 56.04% | 29.76% |
| Stifel Trust Company N.A. | $911.0M | Risk-based | 38.50% | 38.50% | 38.50% | 7.52% |
| Heartland Bank | $911.1M | CBLR | NA | NA | NA | 10.25% |
| Versabank USA, N.A. | $911.9M | Risk-based | 30.43% | 30.43% | 30.43% | 22.46% |
| Dr Bank | $912.6M | CBLR | NA | NA | NA | 10.28% |
| Spiritbank | $912.8M | Risk-based | 13.22% | 13.22% | 14.46% | 9.30% |
| First American Bank and Trust Company | $901.9M | Risk-based | 17.22% | 17.22% | 18.47% | 13.34% |
| Greenfield Co-Operative Bank | $901.8M | CBLR | NA | NA | NA | 12.47% |
| Peer 25th percentile | 14.29% | 14.29% | 15.54% | 9.54% | ||
| Peer median | 17.22% | 17.22% | 18.47% | 10.37% | ||
| Peer 75th percentile | 34.47% | 34.47% | 34.47% | 13.13% | ||
| This bank's percentile | NA | NA | NA | 30 |
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/909055/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.