Peoples State Bank, Fairmount, North Dakota: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.25% (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: 4.25% (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 11.38% +4.88 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 | $3.3M | 3,255 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.6M | 28,606 | RCOAA223 |
| Recomputed ratio | 11.38% | numerator / denominator | |
| Filed ratio | 11.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.88 pp | $1.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.38% +3.38 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 | $3.3M | 3,255 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.6M | 28,606 | RCOAA223 |
| Recomputed ratio | 11.38% | numerator / denominator | |
| Filed ratio | 11.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.38 pp | $967K | capital that could be lost first |
Total risk-based capital ratio 12.25% +2.25 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 | $3.5M | 3,505 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.6M | 28,606 | RCOAA223 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.25 pp | $644K | capital that could be lost first |
Tier 1 leverage ratio 8.38% +3.38 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 | $3.3M | 3,255 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $38.8M | 38,823 | RCOAA224 |
| Recomputed ratio | 8.38% | numerator / denominator | |
| Filed ratio | 8.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.38 pp | $1.3M | 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 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | RCOAP742 |
| Retained earnings | 2,105 | 2,010 | 1,943 | 1,974 | 1,903 | 1,808 | RCOAKW00 |
| Accumulated other comprehensive income | (594) | (514) | (473) | (477) | (685) | (681) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,661 | 2,646 | 2,620 | 2,647 | 2,368 | 2,277 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 594 | 514 | 473 | 477 | 685 | 681 | P859 - P840 |
| Common equity Tier 1 capital | 3,255 | 3,160 | 3,093 | 3,124 | 3,053 | 2,958 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,255 | 3,160 | 3,093 | 3,124 | 3,053 | 2,958 | RCOA8274 |
| Tier 2 capital | 250 | 250 | 239 | 239 | 235 | 235 | RCOA5311 |
| Allowance includable in Tier 2 capital | 250 | 250 | 239 | 239 | 235 | 235 | RCOA5310 |
| Total capital | 3,505 | 3,410 | 3,332 | 3,363 | 3,288 | 3,193 | RCOA3792 |
| Total risk-weighted assets | 28,606 | 27,912 | 25,141 | 22,971 | 23,009 | 22,827 | RCOAA223 |
| Average total assets for the leverage ratio | 38,823 | 37,998 | 36,855 | 37,375 | 36,478 | 36,927 | 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 | $1.1M | $118K | 11.12% | 0.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.4M | $5.6M | 49.21% | 19.58% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.0M | $595K | 20.00% | 2.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.4M | $1.2M | 51.09% | 4.35% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $20.6M | $19.5M | 94.68% | 68.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.0M | $1.0M | 100.00% | 3.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $507K | $507K | 100.00% | 1.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $28.6M | ties to item 31 ($28.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $28.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $28.6M | 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 | 11.38% | 11.38% | 12.25% | 8.38% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 11.32% | 11.32% | 12.22% | 8.32% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 12.30% | 12.30% | 13.25% | 8.39% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.60% | 13.60% | 14.64% | 8.36% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.27% | 13.27% | 14.29% | 8.37% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 12.96% | 12.96% | 13.99% | 8.01% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 12.12% | 12.12% | 13.11% | 7.99% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.23% | 12.23% | 13.22% | 8.51% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 11.83% | 11.83% | 12.80% | 7.91% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.32% | 11.32% | 12.26% | 7.98% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 11.06% | 11.06% | 12.01% | 8.16% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 9.94% | 9.94% | 10.79% | 8.76% | 20.70% | 20.70% | 21.86% | 12.73% |
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, Fairmount, North Dakota (this bank) | Risk-based | 11.38% | 11.38% | 12.25% | 8.38% | |
| 2UNIFI Bank | $38.5M | Risk-based | 140.71% | 140.71% | 141.20% | 38.37% |
| Houston Bank & Trust | $38.5M | CBLR | NA | NA | NA | 93.01% |
| Tucumcari Federal Savings & Loan Association | $38.4M | CBLR | NA | NA | NA | 15.22% |
| Cottonwood Valley Bank | $38.1M | CBLR | NA | NA | NA | 14.39% |
| The First National Bank at Saint James | $37.9M | Risk-based | 15.51% | 15.51% | 16.77% | 8.68% |
| Farmers State Bank of Emden | $37.8M | Risk-based | 57.40% | 57.40% | 57.97% | 29.58% |
| State Bank of Nauvoo | $37.7M | Risk-based | 15.77% | 15.77% | 16.68% | 8.31% |
| Kingstree Federal Savings and Loan Association | $39.3M | CBLR | NA | NA | NA | 13.91% |
| Avana Bank | $39.6M | CBLR | NA | NA | NA | 17.52% |
| Bank of Mead | $39.7M | CBLR | NA | NA | NA | 10.13% |
| Peer 25th percentile | 15.71% | 15.71% | 16.75% | 11.07% | ||
| Peer median | 36.58% | 36.58% | 37.37% | 14.81% | ||
| Peer 75th percentile | 78.22% | 78.22% | 78.78% | 26.57% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/838155/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.