Peoples Security Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.74% (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: 5.74% (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 12.75% +6.25 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 | $540.1M | 540,099 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.24B | 4,237,510 | RCOAA223 |
| Recomputed ratio | 12.75% | numerator / denominator | |
| Filed ratio | 12.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.25 pp | $264.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.75% +4.75 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 | $540.1M | 540,099 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.24B | 4,237,510 | RCOAA223 |
| Recomputed ratio | 12.75% | numerator / denominator | |
| Filed ratio | 12.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.75 pp | $201.1M | capital that could be lost first |
Total risk-based capital ratio 13.74% +3.74 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 | $582.2M | 582,204 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.24B | 4,237,510 | RCOAA223 |
| Recomputed ratio | 13.74% | numerator / denominator | |
| Filed ratio | 13.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.74 pp | $158.5M | capital that could be lost first |
Tier 1 leverage ratio 10.46% +5.46 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 | $540.1M | 540,099 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.16B | 5,164,827 | RCOAA224 |
| Recomputed ratio | 10.46% | numerator / denominator | |
| Filed ratio | 10.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.46 pp | $281.9M | 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 | 381,237 | 381,237 | 381,237 | 381,237 | 381,237 | 331,237 | RCOAP742 |
| Retained earnings | 259,470 | 252,996 | 243,036 | 238,254 | 228,550 | 218,347 | RCOAKW00 |
| Accumulated other comprehensive income | (25,648) | (27,608) | (24,691) | (29,176) | (34,988) | (36,454) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 615,059 | 606,625 | 599,582 | 590,315 | 574,799 | 513,130 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (74,960) | (74,539) | (78,995) | (76,049) | (71,776) | (72,020) | P859 - P840 |
| Common equity Tier 1 capital | 540,099 | 532,086 | 520,587 | 514,266 | 503,023 | 441,110 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 540,099 | 532,086 | 520,587 | 514,266 | 503,023 | 441,110 | RCOA8274 |
| Tier 2 capital | 42,105 | 38,530 | 37,848 | 38,470 | 39,204 | 41,731 | RCOA5311 |
| Allowance includable in Tier 2 capital | 42,105 | 38,530 | 37,848 | 38,470 | 39,204 | 41,731 | RCOA5310 |
| Total capital | 582,204 | 570,616 | 558,435 | 552,736 | 542,227 | 482,841 | RCOA3792 |
| Total risk-weighted assets | 4,237,510 | 4,108,483 | 3,987,260 | 3,928,870 | 3,875,388 | 3,876,831 | RCOAA223 |
| Average total assets for the leverage ratio | 5,164,827 | 5,105,837 | 5,093,154 | 4,986,541 | 4,946,881 | 4,942,568 | 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 | $256.5M | $9.2M | 3.59% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $496.7M | $104.6M | 21.06% | 2.47% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.31B | $765.5M | 58.23% | 18.06% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.7M | $13.1M | 150.00% | 0.31% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $12.2M | $18.3M | 150.00% | 0.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.97B | $2.83B | 95.22% | 66.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $252.7M | $243.2M | 96.23% | 5.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $210.5M | $210.5M | 100.00% | 4.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $25.5M | $12.0M | 47.13% | 0.28% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $34.9M | NA | 0.82% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $4.20B | ties to item 31 ($4.20B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.24B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.24B | 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 | 12.75% | 12.75% | 13.74% | 10.46% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.95% | 12.95% | 13.89% | 10.42% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.06% | 13.06% | 14.01% | 10.22% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.09% | 13.09% | 14.07% | 10.31% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.98% | 12.98% | 13.99% | 10.17% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.38% | 11.38% | 12.45% | 8.92% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.95% | 10.95% | 12.04% | 8.37% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.68% | 10.68% | 11.68% | 8.23% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.09% | 13.09% | 13.95% | 9.82% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.94% | 12.94% | 13.79% | 9.63% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.30% | 13.30% | 14.12% | 9.34% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.13% | 13.13% | 13.98% | 9.47% | 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 Security Bank and Trust Company (this bank) | Risk-based | 12.75% | 12.75% | 13.74% | 10.46% | |
| Green Dot Bank | $5.44B | Risk-based | 31.97% | 31.97% | 32.43% | 8.59% |
| Broadway National Bank | $5.42B | Risk-based | 16.72% | 16.72% | 17.73% | 10.93% |
| Stride Bank, N.A. | $5.42B | Risk-based | 18.76% | 18.76% | 19.84% | 8.37% |
| Coastal Community Bank | $5.45B | Risk-based | 10.97% | 10.97% | 12.27% | 9.13% |
| The Canandaigua National Bank and Trust Company | $5.41B | Risk-based | 12.34% | 12.34% | 13.38% | 9.01% |
| City Bank | $5.39B | Risk-based | 13.39% | 13.39% | 14.50% | 10.79% |
| Bridgewater Bank | $5.38B | Risk-based | 12.73% | 12.73% | 13.98% | 11.65% |
| Five Star Bank | $5.38B | Risk-based | 11.11% | 11.11% | 12.12% | 10.25% |
| Northfield Bank | $5.50B | CBLR | NA | NA | NA | 13.13% |
| The American National Bank of Texas | $5.51B | Risk-based | 12.30% | 12.30% | 13.55% | 8.84% |
| Peer 25th percentile | 12.30% | 12.30% | 13.38% | 8.88% | ||
| Peer median | 12.73% | 12.73% | 13.98% | 9.69% | ||
| Peer 75th percentile | 16.72% | 16.72% | 17.73% | 10.89% | ||
| This bank's percentile | 56 | 56 | 44 | 60 |
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/278818/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.