Peoples Independent Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.67% (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: 6.67% (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 14.06% +7.56 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 | $45.0M | 45,035 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $320.3M | 320,310 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.56 pp | $24.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.06% +6.06 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 | $45.0M | 45,035 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $320.3M | 320,310 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.06 pp | $19.4M | capital that could be lost first |
Total risk-based capital ratio 14.67% +4.67 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 | $47.0M | 46,992 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $320.3M | 320,310 | RCOAA223 |
| Recomputed ratio | 14.67% | numerator / denominator | |
| Filed ratio | 14.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.67 pp | $15.0M | capital that could be lost first |
Tier 1 leverage ratio 9.41% +4.41 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 | $45.0M | 45,035 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $478.7M | 478,707 | RCOAA224 |
| Recomputed ratio | 9.41% | numerator / denominator | |
| Filed ratio | 9.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.41 pp | $21.1M | 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 | 13,150 | 13,150 | 13,150 | 13,150 | 13,150 | 13,150 | RCOAP742 |
| Retained earnings | 32,786 | 32,600 | 32,531 | 32,311 | 32,157 | 32,107 | RCOAKW00 |
| Accumulated other comprehensive income | (5,055) | (5,915) | (4,921) | (5,946) | (7,496) | (7,615) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,881 | 39,835 | 40,760 | 39,515 | 37,811 | 37,642 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,154 | 4,980 | 3,951 | 4,942 | 6,457 | 6,542 | P859 - P840 |
| Common equity Tier 1 capital | 45,035 | 44,815 | 44,711 | 44,457 | 44,268 | 44,184 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,035 | 44,815 | 44,711 | 44,457 | 44,268 | 44,184 | RCOA8274 |
| Tier 2 capital | 1,957 | 1,968 | 1,991 | 2,029 | 1,921 | 1,907 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,957 | 1,968 | 1,991 | 2,029 | 1,921 | 1,907 | RCOA5310 |
| Total capital | 46,992 | 46,783 | 46,702 | 46,486 | 46,189 | 46,091 | RCOA3792 |
| Total risk-weighted assets | 320,310 | 311,228 | 287,734 | 298,894 | 302,700 | 283,192 | RCOAA223 |
| Average total assets for the leverage ratio | 478,707 | 473,027 | 472,228 | 459,306 | 463,029 | 462,114 | 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 | $43.2M | $628K | 1.45% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.9M | $14.1M | 16.95% | 4.39% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $93.2M | $63.9M | 68.61% | 19.95% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $47.7M | $29.4M | 61.76% | 9.19% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $871K | $1.3M | 150.00% | 0.41% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $240K | $360K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $140.8M | $140.8M | 100.00% | 43.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.5M | $15.5M | 100.00% | 4.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $476K | $476K | 100.00% | 0.15% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $53.8M | NA | 16.80% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $266.5M | ties to item 31 ($266.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $320.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $320.3M | 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 | 14.06% | 14.06% | 14.67% | 9.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.40% | 14.40% | 15.03% | 9.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.54% | 15.54% | 16.23% | 9.47% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.87% | 14.87% | 15.55% | 9.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.62% | 14.62% | 15.26% | 9.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.60% | 15.60% | 16.28% | 9.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.33% | 15.33% | 16.01% | 9.50% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.83% | 14.83% | 15.49% | 9.47% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.71% | 14.71% | 15.37% | 9.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.30% | 14.30% | 14.97% | 8.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.83% | 13.83% | 14.49% | 9.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.69% | 13.69% | 14.37% | 8.63% | 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 Independent Bank (this bank) | Risk-based | 14.06% | 14.06% | 14.67% | 9.41% | |
| Eclipse Bank, Inc. | $485.7M | CBLR | NA | NA | NA | 9.47% |
| Planters First Bank | $485.7M | Risk-based | 14.11% | 14.11% | 15.37% | 10.71% |
| First Federal Savings Bank of Lincolnton | $485.8M | Risk-based | 34.30% | 34.30% | 35.55% | 17.61% |
| Osgood Bank | $485.8M | Risk-based | 12.98% | 12.98% | 14.23% | 9.86% |
| Raccoon Valley Bank | $486.0M | Risk-based | 11.47% | 11.47% | 12.72% | 9.57% |
| Oak Bank | $486.3M | Risk-based | 15.32% | 15.32% | 16.58% | 12.28% |
| Wallkill Valley Federal Savings and Loan Association | $485.0M | Risk-based | 13.55% | 13.55% | 14.77% | 9.17% |
| First Farmers & Merchants Bank | $486.4M | Risk-based | 14.04% | 14.04% | 14.93% | 10.09% |
| American Eagle Bank | $484.7M | Risk-based | 9.49% | 9.49% | 9.75% | 8.53% |
| Springfield State Bank | $486.9M | CBLR | NA | NA | NA | 14.04% |
| Peer 25th percentile | 12.60% | 12.60% | 13.85% | 9.49% | ||
| Peer median | 13.79% | 13.79% | 14.85% | 9.98% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.67% | 11.89% | ||
| This bank's percentile | 62 | 62 | 38 | 20 |
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/1188987/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.