Peoples National Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.93% (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: 2.93% (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 9.75% +3.25 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 | $186.4M | 186,372 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.91B | 1,911,518 | RCOAA223 |
| Recomputed ratio | 9.75% | numerator / denominator | |
| Filed ratio | 9.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.25 pp | $62.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.75% +1.75 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 | $186.4M | 186,372 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.91B | 1,911,518 | RCOAA223 |
| Recomputed ratio | 9.75% | numerator / denominator | |
| Filed ratio | 9.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.75 pp | $33.5M | capital that could be lost first |
Total risk-based capital ratio 10.93% +0.93 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 | $208.9M | 208,882 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.91B | 1,911,518 | RCOAA223 |
| Recomputed ratio | 10.93% | numerator / denominator | |
| Filed ratio | 10.93% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.93 pp | $17.7M | capital that could be lost first |
Tier 1 leverage ratio 9.26% +4.26 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 | $186.4M | 186,372 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.01B | 2,012,606 | RCOAA224 |
| Recomputed ratio | 9.26% | numerator / denominator | |
| Filed ratio | 9.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.26 pp | $85.7M | 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 | 58,828 | 58,828 | 58,828 | 55,228 | 55,228 | 55,228 | RCOAP742 |
| Retained earnings | 127,544 | 125,935 | 124,618 | 119,841 | 116,055 | 113,703 | RCOAKW00 |
| Accumulated other comprehensive income | (7,004) | (6,813) | (6,747) | (7,267) | (9,232) | (9,446) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 179,368 | 177,950 | 176,699 | 167,802 | 162,051 | 159,485 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,004 | 6,813 | 6,747 | 7,267 | 9,232 | 9,446 | P859 - P840 |
| Common equity Tier 1 capital | 186,372 | 184,763 | 183,446 | 175,069 | 171,283 | 168,931 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 186,372 | 184,763 | 183,446 | 175,069 | 171,283 | 168,931 | RCOA8274 |
| Tier 2 capital | 22,510 | 22,563 | 21,301 | 20,770 | 19,727 | 19,255 | RCOA5311 |
| Allowance includable in Tier 2 capital | 22,510 | 22,563 | 21,301 | 20,770 | 19,727 | 19,255 | RCOA5310 |
| Total capital | 208,882 | 207,326 | 204,747 | 195,839 | 191,010 | 188,186 | RCOA3792 |
| Total risk-weighted assets | 1,911,518 | 1,862,417 | 1,880,606 | 1,830,803 | 1,762,780 | 1,720,058 | RCOAA223 |
| Average total assets for the leverage ratio | 2,012,606 | 2,013,396 | 2,001,398 | 1,925,255 | 1,863,708 | 1,858,064 | 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 | $84.8M | $1.5M | 1.82% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $92.3M | $16.7M | 18.12% | 0.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.3M | $259K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $223.6M | $174.6M | 78.10% | 9.14% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.6M | $2.5M | 150.00% | 0.13% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $14.3M | $21.4M | 150.00% | 1.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.60B | $1.57B | 98.19% | 82.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $95.1M | $90.6M | 95.26% | 4.74% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2K | $25K | 1250.00% | 0.00% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $33.3M | $33.3M | 100.00% | 1.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $1.91B | ties to item 31 ($1.91B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.91B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.91B | 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 | 9.75% | 9.75% | 10.93% | 9.26% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 9.92% | 9.92% | 11.13% | 9.18% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.75% | 9.75% | 10.89% | 9.17% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.56% | 9.56% | 10.70% | 9.09% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 9.72% | 9.72% | 10.84% | 9.19% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.82% | 9.82% | 10.94% | 9.09% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.68% | 9.68% | 10.75% | 9.07% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.66% | 9.66% | 10.77% | 9.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.67% | 9.67% | 10.67% | 9.01% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 9.69% | 9.69% | 10.74% | 9.01% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.85% | 9.85% | 10.84% | 9.13% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.13% | 10.13% | 11.18% | 8.98% | 12.78% | 12.79% | 13.93% | 10.03% |
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 National Bank, N.A. (this bank) | Risk-based | 9.75% | 9.75% | 10.93% | 9.26% | |
| Kish Bank | $2.08B | Risk-based | 10.08% | 10.08% | 10.87% | 8.92% |
| First Bank | $2.07B | Risk-based | 12.87% | 12.87% | 13.91% | 9.44% |
| Marquette Bank | $2.09B | Risk-based | 14.18% | 14.18% | 15.31% | 8.40% |
| American Commercial Bank & Trust, N.A. | $2.07B | CBLR | NA | NA | NA | 9.34% |
| Starion Bank | $2.10B | Risk-based | 14.03% | 14.03% | 15.29% | 9.45% |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| The Village Bank | $2.07B | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| Incrediblebank | $2.10B | Risk-based | 10.32% | 10.32% | 11.41% | 8.30% |
| Peer 25th percentile | 10.82% | 10.82% | 11.63% | 8.92% | ||
| Peer median | 13.45% | 13.45% | 14.60% | 9.44% | ||
| Peer 75th percentile | 14.32% | 14.32% | 15.34% | 9.50% | ||
| This bank's percentile | 0 | 0 | 12 | 33 |
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/375043/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.