The Peoples Savings and Loan Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.44% (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: 7.44% (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 14.26% +7.76 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 | $9.9M | 9,925 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.6M | 69,594 | RCOAA223 |
| Recomputed ratio | 14.26% | numerator / denominator | |
| Filed ratio | 14.26% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.76 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.26% +6.26 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 | $9.9M | 9,925 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.6M | 69,594 | RCOAA223 |
| Recomputed ratio | 14.26% | numerator / denominator | |
| Filed ratio | 14.26% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.26 pp | $4.4M | capital that could be lost first |
Total risk-based capital ratio 15.44% +5.44 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 | $10.7M | 10,743 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.6M | 69,594 | RCOAA223 |
| Recomputed ratio | 15.44% | numerator / denominator | |
| Filed ratio | 15.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.44 pp | $3.8M | capital that could be lost first |
Tier 1 leverage ratio 8.99% +3.99 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 | $9.9M | 9,925 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $110.4M | 110,447 | RCOAA224 |
| Recomputed ratio | 8.99% | numerator / denominator | |
| Filed ratio | 8.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.99 pp | $4.4M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 9,925 | 9,696 | 9,548 | 9,482 | 9,358 | 9,227 | RCOAKW00 |
| Accumulated other comprehensive income | 5 | 73 | 78 | 87 | 46 | 30 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,930 | 9,769 | 9,626 | 9,569 | 9,404 | 9,257 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5) | (73) | (78) | (87) | (46) | (30) | P859 - P840 |
| Common equity Tier 1 capital | 9,925 | 9,696 | 9,548 | 9,482 | 9,358 | 9,227 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,925 | 9,696 | 9,548 | 9,482 | 9,358 | 9,227 | RCOA8274 |
| Tier 2 capital | 818 | 813 | 809 | 805 | 800 | 795 | RCOA5311 |
| Allowance includable in Tier 2 capital | 818 | 813 | 809 | 805 | 800 | 795 | RCOA5310 |
| Total capital | 10,743 | 10,509 | 10,357 | 10,287 | 10,158 | 10,022 | RCOA3792 |
| Total risk-weighted assets | 69,594 | 67,831 | 73,396 | 68,028 | 70,691 | 68,737 | RCOAA223 |
| Average total assets for the leverage ratio | 110,447 | 108,771 | 107,833 | 108,350 | 108,538 | 106,062 | 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 | $7.6M | $1.3M | 17.01% | 1.85% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.7M | $434K | 25.74% | 0.62% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $73.4M | $39.6M | 53.89% | 56.87% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $22.6M | $22.6M | 100.00% | 32.44% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.4M | $4.6M | 83.70% | 6.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $69.6M | ties to item 31 ($69.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $69.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $69.6M | 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 | 14.26% | 14.26% | 15.44% | 8.99% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.29% | 14.29% | 15.49% | 8.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.01% | 13.01% | 14.11% | 8.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.94% | 13.94% | 15.12% | 8.75% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.24% | 13.24% | 14.37% | 8.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.42% | 13.42% | 14.58% | 8.70% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.50% | 13.50% | 14.67% | 8.78% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.70% | 13.70% | 14.89% | 8.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 8.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.51% | 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 |
|---|---|---|---|---|---|---|
| The Peoples Savings and Loan Company (this bank) | Risk-based | 14.26% | 14.26% | 15.44% | 8.99% | |
| First Mutual Bank, FSB | $109.9M | Risk-based | 18.65% | 18.65% | 19.61% | 9.60% |
| Security State Bank | $109.8M | CBLR | NA | NA | NA | 27.26% |
| Red River State Bank | $110.2M | CBLR | NA | NA | NA | 15.24% |
| Bank of Louisiana | $110.3M | Risk-based | 29.37% | 29.37% | 30.64% | 17.77% |
| First Federal Savings and Loan Bank | $109.5M | CBLR | NA | NA | NA | 12.27% |
| FNNB Bank | $109.5M | Risk-based | 12.38% | 12.38% | 13.40% | 9.74% |
| First State Bank of Le Center | $110.4M | Risk-based | 13.68% | 13.68% | 14.74% | 11.15% |
| The Peoples Bank | $109.3M | CBLR | NA | NA | NA | 12.45% |
| The Bank of Grain Valley | $110.6M | CBLR | NA | NA | NA | 23.96% |
| Covington County Bank | $109.2M | Risk-based | 17.47% | 17.47% | 18.09% | 13.76% |
| Peer 25th percentile | 13.68% | 13.68% | 14.74% | 11.43% | ||
| Peer median | 17.47% | 17.47% | 18.09% | 13.10% | ||
| Peer 75th percentile | 18.65% | 18.65% | 19.61% | 17.14% | ||
| This bank's percentile | 40 | 40 | 40 | 0 |
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/943273/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.