Peoples Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.27% (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: 7.27% (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 14.00% +7.50 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 | $7.6M | 7,587 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.2M | 54,181 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.50 pp | $4.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.00% +6.00 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 | $7.6M | 7,587 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.2M | 54,181 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.00 pp | $3.3M | capital that could be lost first |
Total risk-based capital ratio 15.27% +5.27 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 | $8.3M | 8,273 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.2M | 54,181 | RCOAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.27 pp | $2.9M | capital that could be lost first |
Tier 1 leverage ratio 14.36% +9.36 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 | $7.6M | 7,587 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $52.8M | 52,838 | RCOAA224 |
| Recomputed ratio | 14.36% | numerator / denominator | |
| Filed ratio | 14.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.36 pp | $4.9M | 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 | 10,379 | 9,732 | 9,732 | 9,912 | 1,306 | 1,306 | RCOAP742 |
| Retained earnings | (799) | (532) | (449) | (148) | 6,130 | 6,972 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 1 | 2 | (10) | (23) | (30) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,580 | 9,201 | 9,285 | 9,754 | 7,413 | 8,248 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,993) | (1,999) | (2,006) | (1,490) | (491) | (541) | P859 - P840 |
| Common equity Tier 1 capital | 7,587 | 7,202 | 7,279 | 8,264 | 6,922 | 7,707 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,587 | 7,202 | 7,279 | 8,264 | 6,922 | 7,707 | RCOA8274 |
| Tier 2 capital | 686 | 543 | 458 | 434 | 319 | 319 | RCOA5311 |
| Allowance includable in Tier 2 capital | 686 | 543 | 458 | 434 | 319 | 319 | RCOA5310 |
| Total capital | 8,273 | 7,745 | 7,737 | 8,698 | 7,241 | 8,026 | RCOA3792 |
| Total risk-weighted assets | 54,181 | 42,595 | 35,693 | 34,683 | 29,964 | 31,465 | RCOAA223 |
| Average total assets for the leverage ratio | 52,838 | 45,831 | 43,586 | 42,571 | 43,779 | 43,630 | 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 | $7.9M | $1.3M | 16.39% | 2.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.0M | $15K | 1.49% | 0.03% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.8M | $762K | 20.00% | 1.39% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $281K | $142K | 50.71% | 0.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.8M | $6.4M | 132.99% | 11.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $39.0M | $34.6M | 88.69% | 62.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.4M | $4.5M | 102.84% | 8.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $27.0M | $7.1M | 26.29% | 12.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $135K | NA | 0.25% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $54.8M | does not tie to item 31 ($54.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $54.9M | RCONB704 |
| Less: excess allowance for credit losses | $757K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $54.2M | 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 | 14.00% | 14.00% | 15.27% | 14.36% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 16.91% | 16.91% | 18.18% | 15.71% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.39% | 20.39% | 21.68% | 16.70% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 23.83% | 23.83% | 25.08% | 19.41% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 23.10% | 23.10% | 24.17% | 15.81% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 24.49% | 24.49% | 25.51% | 17.66% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.73% | 24.73% | 25.93% | 18.29% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 25.22% | 25.22% | 26.29% | 17.95% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 23.71% | 23.71% | 24.76% | 17.26% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 26.19% | 26.19% | 27.29% | 16.84% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 24.23% | 24.23% | 25.30% | 16.32% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 22.16% | 22.16% | 23.42% | 16.25% | 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 |
|---|---|---|---|---|---|---|
| Peoples Bank & Trust Company (this bank) | Risk-based | 14.00% | 14.00% | 15.27% | 14.36% | |
| First Security Bank | $61.9M | Risk-based | 13.95% | 13.95% | 15.20% | 7.96% |
| Farmers and Merchants State Bank of Appleton | $62.0M | CBLR | NA | NA | NA | 12.99% |
| City National Bank | $62.0M | Risk-based | 23.09% | 23.09% | 24.34% | 13.54% |
| Cedar Security Bank | $62.1M | CBLR | NA | NA | NA | 18.04% |
| First National Bank of Spearville | $62.1M | CBLR | NA | NA | NA | 11.80% |
| First National Bank in Frankfort | $61.6M | CBLR | NA | NA | NA | 10.76% |
| First State Bank | $61.5M | CBLR | NA | NA | NA | 11.34% |
| Bank 360 | $61.0M | CBLR | NA | NA | NA | 9.36% |
| Elevate Bank, N.A. | $61.0M | CBLR | NA | NA | NA | 11.17% |
| Peer 25th percentile | 16.23% | 16.23% | 17.49% | 10.76% | ||
| Peer median | 18.52% | 18.52% | 19.77% | 11.34% | ||
| Peer 75th percentile | 20.80% | 20.80% | 22.06% | 12.99% | ||
| This bank's percentile | 50 | 50 | 50 | 89 |
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/243955/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.