Planters Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.23% (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: 8.23% (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 15.29% +8.79 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 | $300.5M | 300,516 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.97B | 1,965,816 | RCOAA223 |
| Recomputed ratio | 15.29% | numerator / denominator | |
| Filed ratio | 15.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.79 pp | $172.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.29% +7.29 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 | $300.5M | 300,516 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.97B | 1,965,816 | RCOAA223 |
| Recomputed ratio | 15.29% | numerator / denominator | |
| Filed ratio | 15.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.29 pp | $143.3M | capital that could be lost first |
Total risk-based capital ratio 16.23% +6.23 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 | $319.0M | 318,964 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.97B | 1,965,816 | RCOAA223 |
| Recomputed ratio | 16.23% | numerator / denominator | |
| Filed ratio | 16.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.23 pp | $122.4M | capital that could be lost first |
Tier 1 leverage ratio 11.19% +6.19 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 | $300.5M | 300,516 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.69B | 2,686,609 | RCOAA224 |
| Recomputed ratio | 11.19% | numerator / denominator | |
| Filed ratio | 11.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.19 pp | $166.2M | 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 | 259,304 | 258,989 | 188,256 | 188,208 | 188,161 | 188,129 | RCOAP742 |
| Retained earnings | 73,897 | 65,739 | 57,490 | 53,390 | 48,924 | 44,041 | RCOAKW00 |
| Accumulated other comprehensive income | (19,937) | (19,140) | (17,829) | (20,897) | (24,652) | (28,189) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 313,264 | 305,588 | 227,917 | 220,701 | 212,433 | 203,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (12,748) | (13,986) | (6,555) | (3,676) | 403 | 3,779 | P859 - P840 |
| Common equity Tier 1 capital | 300,516 | 291,602 | 221,362 | 217,025 | 212,836 | 207,760 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 300,516 | 291,602 | 221,362 | 217,025 | 212,836 | 207,760 | RCOA8274 |
| Tier 2 capital | 18,448 | 19,468 | 14,229 | 13,648 | 13,413 | 13,185 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,448 | 19,468 | 14,229 | 13,648 | 13,413 | 13,185 | RCOA5310 |
| Total capital | 318,964 | 311,070 | 235,591 | 230,673 | 226,249 | 220,945 | RCOA3792 |
| Total risk-weighted assets | 1,965,816 | 1,944,583 | 1,452,991 | 1,458,207 | 1,461,257 | 1,467,906 | RCOAA223 |
| Average total assets for the leverage ratio | 2,686,609 | 2,663,917 | 2,041,032 | 2,085,963 | 2,114,856 | 2,057,504 | 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 | $75.5M | $1.4M | 1.82% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $705.1M | $141.1M | 20.01% | 7.18% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $643K | $129K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $426.6M | $221.6M | 51.95% | 11.27% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.6M | $5.4M | 150.00% | 0.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.2M | $10.8M | 150.00% | 0.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.37B | $1.36B | 99.30% | 69.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $134.0M | $139.0M | 103.72% | 7.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $121.2M | $85.3M | 70.41% | 4.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $15K | $15K | 100.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $4.4M | NA | 0.23% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.96B | ties to item 31 ($1.96B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.97B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.97B | 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 | 15.29% | 15.29% | 16.23% | 11.19% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.00% | 15.00% | 16.00% | 10.95% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.23% | 15.23% | 16.21% | 10.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.88% | 14.88% | 15.82% | 10.40% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.57% | 14.57% | 15.48% | 10.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.15% | 14.15% | 15.05% | 10.10% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.46% | 14.46% | 15.36% | 10.31% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.97% | 13.97% | 14.85% | 10.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.39% | 13.39% | 14.21% | 9.99% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.44% | 13.44% | 14.24% | 9.76% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.71% | 13.71% | 14.49% | 9.97% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.29% | 13.29% | 14.03% | 9.97% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Planters Bank & Trust Company (this bank) | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% | |
| CalPrivate Bank | $2.71B | Risk-based | 13.61% | 13.61% | 14.86% | 11.52% |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Pinnacle Bank | $2.72B | Risk-based | 14.07% | 14.07% | 15.19% | 10.93% |
| Home Federal Bank of Tennessee | $2.73B | CBLR | NA | NA | NA | 17.16% |
| Westfield Bank | $2.73B | Risk-based | 12.47% | 12.47% | 13.47% | 9.37% |
| Cornerstone Bank | $2.73B | CBLR | NA | NA | NA | 9.88% |
| Beverly Bank & Trust Company, N.A. | $2.69B | Risk-based | 11.43% | 11.43% | 12.10% | 9.91% |
| State Bank of Southern Utah | $2.74B | CBLR | NA | NA | NA | 12.04% |
| INB, N.A. | $2.68B | Risk-based | 12.19% | 12.19% | 13.28% | 9.44% |
| Open Bank | $2.75B | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| Peer 25th percentile | 11.76% | 11.76% | 12.69% | 9.55% | ||
| Peer median | 12.19% | 12.19% | 13.35% | 10.03% | ||
| Peer 75th percentile | 13.04% | 13.04% | 14.17% | 11.37% | ||
| This bank's percentile | 100 | 100 | 100 | 70 |
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/972648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.