Peoples State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.65% (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: 11.65% (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 18.62% +12.12 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 | $20.0M | 20,037 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.6M | 107,586 | RCOAA223 |
| Recomputed ratio | 18.62% | numerator / denominator | |
| Filed ratio | 18.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.12 pp | $13.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.62% +10.62 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 | $20.0M | 20,037 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.6M | 107,586 | RCOAA223 |
| Recomputed ratio | 18.62% | numerator / denominator | |
| Filed ratio | 18.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.62 pp | $11.4M | capital that could be lost first |
Total risk-based capital ratio 19.65% +9.65 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 | $21.1M | 21,140 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.6M | 107,586 | RCOAA223 |
| Recomputed ratio | 19.65% | numerator / denominator | |
| Filed ratio | 19.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.65 pp | $10.4M | capital that could be lost first |
Tier 1 leverage ratio 10.66% +5.66 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 | $20.0M | 20,037 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $187.9M | 187,906 | RCOAA224 |
| Recomputed ratio | 10.66% | numerator / denominator | |
| Filed ratio | 10.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.66 pp | $10.6M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 16,037 | 15,609 | 15,138 | 14,543 | 14,573 | 14,275 | RCOAKW00 |
| Accumulated other comprehensive income | (4,157) | (4,027) | (4,061) | (4,385) | (5,395) | (5,707) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,880 | 15,582 | 15,077 | 14,158 | 13,178 | 12,568 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,157 | 4,027 | 4,061 | 4,385 | 5,395 | 5,707 | P859 - P840 |
| Common equity Tier 1 capital | 20,037 | 19,609 | 19,138 | 18,543 | 18,573 | 18,275 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,037 | 19,609 | 19,138 | 18,543 | 18,573 | 18,275 | RCOA8274 |
| Tier 2 capital | 1,103 | 1,088 | 1,083 | 1,063 | 681 | 619 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,103 | 1,088 | 1,083 | 1,063 | 681 | 619 | RCOA5310 |
| Total capital | 21,140 | 20,697 | 20,221 | 19,606 | 19,254 | 18,894 | RCOA3792 |
| Total risk-weighted assets | 107,586 | 105,663 | 105,110 | 102,484 | 101,520 | 95,916 | RCOAA223 |
| Average total assets for the leverage ratio | 187,906 | 189,267 | 188,279 | 185,152 | 179,694 | 185,298 | 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 | $9.2M | $242K | 2.63% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $66.9M | $13.8M | 20.56% | 12.79% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $34.8M | $17.4M | 50.00% | 16.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $1.9M | 150.00% | 1.77% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $65.8M | $63.3M | 96.21% | 58.85% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.5M | $8.9M | 93.66% | 8.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.1M | $2.1M | 99.05% | 1.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $107.6M | ties to item 31 ($107.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $107.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $107.6M | 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 | 18.62% | 18.62% | 19.65% | 10.66% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.56% | 18.56% | 19.59% | 10.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.21% | 18.21% | 19.24% | 10.16% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.09% | 18.09% | 19.13% | 10.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.29% | 18.29% | 18.97% | 10.34% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.05% | 19.05% | 19.70% | 9.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.52% | 19.52% | 20.20% | 10.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.62% | 19.62% | 20.30% | 9.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.93% | 19.93% | 20.64% | 9.53% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.66% | 20.66% | 21.41% | 9.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.77% | 19.77% | 20.51% | 9.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.14% | 19.14% | 19.96% | 9.43% | 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 State Bank (this bank) | Risk-based | 18.62% | 18.62% | 19.65% | 10.66% | |
| Gateway Bank | $181.0M | CBLR | NA | NA | NA | 9.65% |
| LNB Community Bank | $181.0M | Risk-based | 16.98% | 16.98% | 18.23% | 9.36% |
| Slovenian Savings & Loan Association of Franklin-Conemaugh | $180.8M | CBLR | NA | NA | NA | 9.88% |
| Bank of Hydro | $180.8M | CBLR | NA | NA | NA | 11.56% |
| Battle Bank, N.A. | $180.8M | CBLR | NA | NA | NA | 33.32% |
| Town Center Bank | $180.6M | Risk-based | 12.24% | 12.24% | 13.16% | 11.38% |
| Continental Bank | $181.8M | Risk-based | 19.47% | 19.47% | 20.72% | 16.16% |
| First National Bank of Nokomis | $181.9M | Risk-based | 18.34% | 18.34% | 19.54% | 10.89% |
| The Farmers State Bank | $180.5M | CBLR | NA | NA | NA | 10.05% |
| Farmers and Merchants State Bank | $180.4M | Risk-based | 11.73% | 11.73% | 12.96% | 11.02% |
| Peer 25th percentile | 12.24% | 12.24% | 13.16% | 9.92% | ||
| Peer median | 16.98% | 16.98% | 18.23% | 10.96% | ||
| Peer 75th percentile | 18.34% | 18.34% | 19.54% | 11.51% | ||
| This bank's percentile | 80 | 80 | 80 | 40 |
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/586960/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.