Peshtigo National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.27% (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: 7.27% (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 14.06% +7.56 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 | $27.4M | 27,402 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.9M | 194,880 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.56 pp | $14.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.06% +6.06 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 | $27.4M | 27,402 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.9M | 194,880 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.06 pp | $11.8M | capital that could be lost first |
Total risk-based capital ratio 15.27% +5.27 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 | $29.8M | 29,751 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.9M | 194,880 | RCOAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.27 pp | $10.3M | 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 | $27.4M | 27,402 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $304.9M | 304,892 | 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 | $12.2M | 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 | 1,931 | 1,931 | 1,931 | 1,931 | 1,931 | 1,931 | RCOAP742 |
| Retained earnings | 25,471 | 25,072 | 24,807 | 24,771 | 24,385 | 24,035 | RCOAKW00 |
| Accumulated other comprehensive income | (5,698) | (6,291) | (5,442) | (6,021) | (7,042) | (8,571) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,704 | 20,712 | 21,296 | 20,681 | 19,274 | 17,395 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,698 | 6,291 | 5,442 | 6,021 | 7,042 | 8,571 | P859 - P840 |
| Common equity Tier 1 capital | 27,402 | 27,003 | 26,738 | 26,702 | 26,316 | 25,966 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,402 | 27,003 | 26,738 | 26,702 | 26,316 | 25,966 | RCOA8274 |
| Tier 2 capital | 2,349 | 2,204 | 2,129 | 2,064 | 2,034 | 2,004 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,349 | 2,204 | 2,129 | 2,064 | 2,034 | 2,004 | RCOA5310 |
| Total capital | 29,751 | 29,207 | 28,867 | 28,766 | 28,350 | 27,970 | RCOA3792 |
| Total risk-weighted assets | 194,880 | 192,348 | 191,014 | 180,389 | 179,250 | 177,437 | RCOAA223 |
| Average total assets for the leverage ratio | 304,892 | 308,351 | 307,191 | 299,346 | 294,098 | 293,911 | 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 | $6.5M | $538K | 8.22% | 0.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $92.3M | $17.3M | 18.77% | 8.89% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $63.8M | $31.9M | 50.00% | 16.36% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $138.1M | $126.8M | 91.85% | 65.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.3M | $5.8M | 79.88% | 3.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.8M | $12.5M | 97.60% | 6.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $194.9M | ties to item 31 ($194.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $194.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $194.9M | 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 | 14.06% | 14.06% | 15.27% | 8.99% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.04% | 14.04% | 15.18% | 8.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.00% | 14.00% | 15.11% | 8.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.80% | 14.80% | 15.95% | 8.92% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.68% | 14.68% | 15.82% | 8.95% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.63% | 14.63% | 15.76% | 8.83% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.80% | 14.80% | 15.93% | 8.95% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.24% | 15.24% | 16.42% | 8.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.30% | 15.30% | 16.46% | 9.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.50% | 15.50% | 16.67% | 8.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.39% | 15.39% | 16.55% | 8.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.32% | 15.32% | 16.49% | 8.98% | 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 |
|---|---|---|---|---|---|---|
| Peshtigo National Bank (this bank) | Risk-based | 14.06% | 14.06% | 15.27% | 8.99% | |
| Flanagan State Bank | $300.3M | Risk-based | 12.80% | 12.80% | 13.60% | 9.59% |
| West Union Bank | $300.3M | Risk-based | 13.99% | 13.99% | 15.08% | 8.73% |
| Monterey County Bank | $300.4M | CBLR | NA | NA | NA | 8.38% |
| The Tri-County Bank | $299.3M | CBLR | NA | NA | NA | 8.45% |
| Durden Banking Company, Incorporated | $299.2M | Risk-based | 21.55% | 21.55% | 22.80% | 16.24% |
| Farmers Savings Bank | $299.1M | CBLR | NA | NA | NA | 10.99% |
| Bank of Crockett | $299.1M | Risk-based | 13.31% | 13.31% | 14.56% | 10.46% |
| The First National Bank of Pandora | $299.0M | Risk-based | 11.16% | 11.16% | 12.38% | 8.07% |
| Llano National Bank | $301.1M | CBLR | NA | NA | NA | 13.11% |
| Collins State Bank | $301.2M | Risk-based | 10.33% | 10.33% | 11.07% | 8.73% |
| Peer 25th percentile | 11.57% | 11.57% | 12.68% | 8.52% | ||
| Peer median | 13.05% | 13.05% | 14.08% | 9.16% | ||
| Peer 75th percentile | 13.82% | 13.82% | 14.95% | 10.86% | ||
| This bank's percentile | 83 | 83 | 83 | 50 |
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/257345/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.