Peoples National Bank of Kewanee: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.40% (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: 8.40% (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 15.68% +9.18 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 | $64.6M | 64,551 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $411.6M | 411,601 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.18 pp | $37.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.68% +7.68 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 | $64.6M | 64,551 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $411.6M | 411,601 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.68 pp | $31.6M | capital that could be lost first |
Total risk-based capital ratio 16.40% +6.40 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 | $67.5M | 67,522 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $411.6M | 411,601 | RCOAA223 |
| Recomputed ratio | 16.40% | numerator / denominator | |
| Filed ratio | 16.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.40 pp | $26.4M | capital that could be lost first |
Tier 1 leverage ratio 10.86% +5.86 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 | $64.6M | 64,551 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $594.2M | 594,175 | RCOAA224 |
| Recomputed ratio | 10.86% | numerator / denominator | |
| Filed ratio | 10.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.86 pp | $34.8M | 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 | 20,594 | 20,594 | 20,594 | 20,594 | 20,594 | 20,594 | RCOAP742 |
| Retained earnings | 49,961 | 48,868 | 48,101 | 47,373 | 46,298 | 45,048 | RCOAKW00 |
| Accumulated other comprehensive income | (11,815) | (11,839) | (11,186) | (12,531) | (17,501) | (19,897) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,740 | 57,623 | 57,509 | 55,436 | 49,391 | 45,745 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,811 | 5,765 | 5,041 | 6,316 | 11,216 | 13,541 | P859 - P840 |
| Common equity Tier 1 capital | 64,551 | 63,388 | 62,550 | 61,752 | 60,607 | 59,286 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,551 | 63,388 | 62,550 | 61,752 | 60,607 | 59,286 | RCOA8274 |
| Tier 2 capital | 2,971 | 2,736 | 2,695 | 3,044 | 2,846 | 3,022 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,971 | 2,736 | 2,695 | 3,044 | 2,846 | 3,022 | RCOA5310 |
| Total capital | 67,522 | 66,124 | 65,245 | 64,796 | 63,453 | 62,308 | RCOA3792 |
| Total risk-weighted assets | 411,601 | 419,498 | 419,460 | 420,933 | 420,250 | 418,856 | RCOAA223 |
| Average total assets for the leverage ratio | 594,175 | 598,054 | 599,031 | 592,221 | 589,556 | 596,409 | 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 | $47.0M | $8.3M | 17.68% | 2.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $375.2M | $227.1M | 60.52% | 55.16% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30.1M | $15.1M | 50.18% | 3.66% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.0M | $15.0M | 150.00% | 3.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $123.9M | $123.0M | 99.30% | 29.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.3M | $12.2M | 85.47% | 2.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.2M | $8.2M | 100.00% | 2.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 0.65% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $408.9M | does not tie to item 31 ($411.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $411.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $411.6M | 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 | 15.68% | 15.68% | 16.40% | 10.86% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.11% | 15.11% | 15.76% | 10.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.91% | 14.91% | 15.55% | 10.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.67% | 14.67% | 15.39% | 10.43% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.42% | 14.42% | 15.10% | 10.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.15% | 14.15% | 14.88% | 9.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.07% | 14.07% | 14.69% | 9.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.12% | 14.12% | 14.82% | 10.16% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.24% | 14.24% | 14.83% | 10.31% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.97% | 13.97% | 14.58% | 10.17% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.37% | 14.37% | 15.00% | 10.06% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.43% | 13.43% | 14.10% | 9.87% | 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 National Bank of Kewanee (this bank) | Risk-based | 15.68% | 15.68% | 16.40% | 10.86% | |
| The Bank of Holly Springs | $587.5M | CBLR | NA | NA | NA | 13.09% |
| Pyramax Bank, F.S.B. | $588.7M | Risk-based | 14.91% | 14.91% | 16.09% | 11.22% |
| Kingston National Bank | $586.3M | Risk-based | 13.37% | 13.37% | 14.44% | 9.21% |
| Deutsche Bank National Trust Company | $585.8M | CBLR | NA | NA | NA | 52.83% |
| First National Bank of Eastern Arkansas | $589.5M | CBLR | NA | NA | NA | 10.95% |
| Freedom Bank | $585.7M | Risk-based | 14.14% | 14.14% | 15.39% | 12.62% |
| First Kentucky Bank, Inc. | $585.6M | Risk-based | 13.78% | 13.78% | 15.01% | 9.35% |
| Washington Savings Bank | $585.3M | Risk-based | 19.02% | 19.02% | 19.92% | 12.07% |
| First National Bank of Huntsville | $584.9M | CBLR | NA | NA | NA | 13.29% |
| Peer 25th percentile | 13.78% | 13.78% | 15.01% | 10.95% | ||
| Peer median | 14.14% | 14.14% | 15.39% | 12.07% | ||
| Peer 75th percentile | 14.91% | 14.91% | 16.09% | 13.09% | ||
| This bank's percentile | 80 | 80 | 80 | 22 |
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/823133/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.