Phelps County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.13% (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: 6.13% (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 13.03% +6.53 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 | $55.6M | 55,606 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $426.8M | 426,775 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.53 pp | $27.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.03% +5.03 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 | $55.6M | 55,606 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $426.8M | 426,775 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.03 pp | $21.5M | capital that could be lost first |
Total risk-based capital ratio 14.13% +4.13 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 | $60.3M | 60,296 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $426.8M | 426,775 | RCOAA223 |
| Recomputed ratio | 14.13% | numerator / denominator | |
| Filed ratio | 14.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.13 pp | $17.6M | capital that could be lost first |
Tier 1 leverage ratio 8.88% +3.88 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 | $55.6M | 55,606 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $626.0M | 625,979 | RCOAA224 |
| Recomputed ratio | 8.88% | numerator / denominator | |
| Filed ratio | 8.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.88 pp | $24.3M | 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 | 4,836 | 4,836 | 4,836 | 4,461 | 4,461 | 4,461 | RCOAP742 |
| Retained earnings | 50,770 | 51,698 | 49,548 | 47,490 | 45,289 | 46,258 | RCOAKW00 |
| Accumulated other comprehensive income | (7,055) | (6,768) | (6,845) | (6,876) | (8,932) | (9,241) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,551 | 49,766 | 47,539 | 45,075 | 40,818 | 41,478 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,055 | 6,768 | 6,845 | 6,876 | 8,932 | 9,241 | P859 - P840 |
| Common equity Tier 1 capital | 55,606 | 56,534 | 54,384 | 51,951 | 49,750 | 50,719 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,606 | 56,534 | 54,384 | 51,951 | 49,750 | 50,719 | RCOA8274 |
| Tier 2 capital | 4,690 | 4,537 | 4,441 | 4,326 | 4,155 | 4,111 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,690 | 4,537 | 4,441 | 4,326 | 4,155 | 4,111 | RCOA5310 |
| Total capital | 60,296 | 61,071 | 58,825 | 56,277 | 53,905 | 54,830 | RCOA3792 |
| Total risk-weighted assets | 426,775 | 402,612 | 407,464 | 386,206 | 377,292 | 361,424 | RCOAA223 |
| Average total assets for the leverage ratio | 625,979 | 610,914 | 589,127 | 559,124 | 550,024 | 523,586 | 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 | $77.9M | $3K | 0.00% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $62.2M | $11.8M | 18.94% | 2.76% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $197.8M | $111.1M | 56.17% | 26.03% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $250K | $250K | 100.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $272.2M | $271.0M | 99.58% | 63.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.9M | $22.5M | 98.51% | 5.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.1M | $10.1M | 100.00% | 2.36% | 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 | $426.8M | ties to item 31 ($426.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $426.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $426.8M | 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 | 13.03% | 13.03% | 14.13% | 8.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.04% | 14.04% | 15.17% | 9.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.35% | 13.35% | 14.44% | 9.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.45% | 13.45% | 14.57% | 9.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.19% | 13.19% | 14.29% | 9.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.03% | 14.03% | 15.17% | 9.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.85% | 13.85% | 15.01% | 9.67% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.80% | 13.80% | 14.95% | 9.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.83% | 13.83% | 15.04% | 9.17% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.27% | 14.27% | 15.50% | 9.35% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.37% | 13.37% | 14.57% | 9.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.34% | 14.34% | 15.57% | 8.81% | 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 |
|---|---|---|---|---|---|---|
| Phelps County Bank (this bank) | Risk-based | 13.03% | 13.03% | 14.13% | 8.88% | |
| Evergreen Federal Bank | $621.6M | CBLR | NA | NA | NA | 13.24% |
| Demotte State Bank | $622.0M | CBLR | NA | NA | NA | 11.85% |
| GNB Bank | $621.3M | Risk-based | 15.45% | 15.45% | 16.70% | 12.22% |
| The First National Bank of Carmi | $622.2M | CBLR | NA | NA | NA | 11.42% |
| First Federal Bank & Trust | $621.1M | Risk-based | 13.76% | 13.76% | 15.01% | 11.05% |
| The Fairfield National Bank | $620.9M | CBLR | NA | NA | NA | 11.89% |
| Sunrise Bank | $622.9M | CBLR | NA | NA | NA | 9.50% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| South Story Bank & Trust | $623.9M | CBLR | NA | NA | NA | 10.93% |
| First Port City Bank | $623.9M | Risk-based | 13.64% | 13.64% | 14.89% | 10.49% |
| Peer 25th percentile | 13.70% | 13.70% | 14.95% | 10.96% | ||
| Peer median | 13.76% | 13.76% | 15.01% | 11.64% | ||
| Peer 75th percentile | 14.60% | 14.60% | 15.86% | 12.14% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/342054/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.