Peoples State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.28% (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: 21.28% (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 28.99% +22.49 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 | $16.0M | 15,953 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $55.0M | 55,021 | RCOAA223 |
| Recomputed ratio | 28.99% | numerator / denominator | |
| Filed ratio | 28.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.49 pp | $12.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 28.99% +20.99 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 | $16.0M | 15,953 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $55.0M | 55,021 | RCOAA223 |
| Recomputed ratio | 28.99% | numerator / denominator | |
| Filed ratio | 28.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +20.99 pp | $11.6M | capital that could be lost first |
Total risk-based capital ratio 29.28% +19.28 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 | $16.1M | 16,110 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $55.0M | 55,021 | RCOAA223 |
| Recomputed ratio | 29.28% | numerator / denominator | |
| Filed ratio | 29.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.28 pp | $10.6M | capital that could be lost first |
Tier 1 leverage ratio 11.02% +6.02 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 | $16.0M | 15,953 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $144.8M | 144,756 | RCOAA224 |
| Recomputed ratio | 11.02% | numerator / denominator | |
| Filed ratio | 11.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.02 pp | $8.7M | 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 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | RCOAP742 |
| Retained earnings | 13,053 | 12,602 | 12,583 | 12,168 | 11,742 | 11,320 | RCOAKW00 |
| Accumulated other comprehensive income | (2,882) | (2,715) | (2,299) | (2,657) | (3,098) | (3,680) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,171 | 12,887 | 13,284 | 12,511 | 11,644 | 10,640 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,782 | 2,615 | 2,199 | 2,557 | 2,998 | 3,580 | P859 - P840 |
| Common equity Tier 1 capital | 15,953 | 15,502 | 15,483 | 15,068 | 14,642 | 14,220 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,953 | 15,502 | 15,483 | 15,068 | 14,642 | 14,220 | RCOA8274 |
| Tier 2 capital | 157 | 145 | 148 | 148 | 160 | 163 | RCOA5311 |
| Allowance includable in Tier 2 capital | 157 | 145 | 148 | 148 | 160 | 163 | RCOA5310 |
| Total capital | 16,110 | 15,647 | 15,631 | 15,216 | 14,802 | 14,383 | RCOA3792 |
| Total risk-weighted assets | 55,021 | 53,075 | 56,422 | 55,606 | 58,385 | 61,836 | RCOAA223 |
| Average total assets for the leverage ratio | 144,756 | 146,598 | 148,709 | 146,599 | 156,381 | 151,406 | 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 | $12.2M | $2.4M | 19.44% | 4.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.5M | $11.8M | 14.27% | 21.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $13.1M | $6.6M | 50.18% | 11.92% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $32.4M | $31.9M | 98.40% | 57.93% | RC-R Part II, item 4.c, 5.c |
| All other assets | $2.8M | $2.2M | 77.82% | 3.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $297K | $297K | 100.00% | 0.54% | 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 | $55.0M | ties to item 31 ($55.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $55.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $55.0M | 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 | 28.99% | 28.99% | 29.28% | 11.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 29.21% | 29.21% | 29.48% | 10.57% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 27.44% | 27.44% | 27.70% | 10.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 27.10% | 27.10% | 27.36% | 10.28% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.08% | 25.08% | 25.35% | 9.36% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.00% | 23.00% | 23.26% | 9.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.93% | 18.93% | 19.15% | 10.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.68% | 19.68% | 19.92% | 10.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.35% | 22.35% | 22.63% | 9.69% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.71% | 21.71% | 21.99% | 10.52% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.82% | 20.82% | 21.07% | 11.31% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.10% | 21.10% | 21.35% | 11.01% | 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 | 28.99% | 28.99% | 29.28% | 11.02% | |
| Commercial Bank of Mott | $140.0M | CBLR | NA | NA | NA | 13.10% |
| Evergreen National Bank | $139.9M | CBLR | NA | NA | NA | 13.54% |
| First State Bank of Brownsboro | $139.9M | CBLR | NA | NA | NA | 10.36% |
| Federated Bank | $140.1M | Risk-based | 11.79% | 11.79% | 12.56% | 8.88% |
| Farmers & Merchants State Bank of Springfield | $139.8M | Risk-based | 15.23% | 15.23% | 16.49% | 8.70% |
| The Farmers Bank | $139.6M | CBLR | NA | NA | NA | 11.58% |
| Farmers Savings Bank | $140.3M | CBLR | NA | NA | NA | 16.51% |
| First State Bank | $139.6M | CBLR | NA | NA | NA | 11.21% |
| First Farmers & Merchants National Bank | $140.4M | Risk-based | 11.91% | 11.91% | 13.04% | 10.59% |
| Community Bankers' Bank | $139.4M | CBLR | NA | NA | NA | 15.43% |
| Peer 25th percentile | 11.85% | 11.85% | 12.80% | 10.41% | ||
| Peer median | 11.91% | 11.91% | 13.04% | 11.40% | ||
| Peer 75th percentile | 13.57% | 13.57% | 14.76% | 13.43% | ||
| This bank's percentile | 100 | 100 | 100 | 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/660066/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.