Planters First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.37% (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: 7.37% (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 14.11% +7.61 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 | $49.0M | 48,987 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $347.2M | 347,165 | RCOAA223 |
| Recomputed ratio | 14.11% | numerator / denominator | |
| Filed ratio | 14.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.61 pp | $26.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.11% +6.11 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 | $49.0M | 48,987 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $347.2M | 347,165 | RCOAA223 |
| Recomputed ratio | 14.11% | numerator / denominator | |
| Filed ratio | 14.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.11 pp | $21.2M | capital that could be lost first |
Total risk-based capital ratio 15.37% +5.37 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 | $53.3M | 53,343 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $347.2M | 347,165 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.37 pp | $18.6M | capital that could be lost first |
Tier 1 leverage ratio 10.71% +5.71 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 | $49.0M | 48,987 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $457.4M | 457,406 | RCOAA224 |
| Recomputed ratio | 10.71% | numerator / denominator | |
| Filed ratio | 10.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.71 pp | $26.1M | 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 | 22,473 | 22,473 | 22,473 | 22,473 | 22,473 | 22,473 | RCOAP742 |
| Retained earnings | 26,514 | 25,702 | 25,018 | 26,001 | 23,899 | 22,335 | RCOAKW00 |
| Accumulated other comprehensive income | (6,397) | (6,601) | (6,058) | (6,570) | (8,368) | (8,288) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,590 | 41,574 | 41,433 | 41,904 | 38,004 | 36,520 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,397 | 6,601 | 6,058 | 6,570 | 8,368 | 8,288 | P859 - P840 |
| Common equity Tier 1 capital | 48,987 | 48,175 | 47,491 | 48,474 | 46,372 | 44,808 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,987 | 48,175 | 47,491 | 48,474 | 46,372 | 44,808 | RCOA8274 |
| Tier 2 capital | 4,356 | 4,292 | 4,229 | 4,312 | 4,240 | 4,070 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,356 | 4,292 | 4,229 | 4,312 | 4,240 | 4,070 | RCOA5310 |
| Total capital | 53,343 | 52,467 | 51,720 | 52,786 | 50,612 | 48,878 | RCOA3792 |
| Total risk-weighted assets | 347,165 | 341,959 | 337,175 | 343,677 | 338,046 | 324,890 | RCOAA223 |
| Average total assets for the leverage ratio | 457,406 | 460,814 | 450,505 | 452,588 | 440,975 | 433,935 | 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 | $64.5M | $3.3M | 5.05% | 0.93% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.8M | $19.1M | 26.98% | 5.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $28.0M | $5.6M | 20.00% | 1.61% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $42.6M | $22.3M | 52.35% | 6.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.6M | $5.4M | 150.00% | 1.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $263.9M | $253.7M | 96.14% | 72.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.4M | $19.1M | 98.66% | 5.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.6M | $15.3M | 98.25% | 4.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.8M | NA | 1.36% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $343.8M | ties to item 31 ($343.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $348.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $347.2M | 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 | 14.11% | 14.11% | 15.37% | 10.71% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.09% | 14.09% | 15.34% | 10.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.09% | 14.09% | 15.34% | 10.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.10% | 14.10% | 15.36% | 10.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.72% | 13.72% | 14.97% | 10.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.79% | 13.79% | 15.04% | 10.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.13% | 14.13% | 15.38% | 10.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.64% | 13.64% | 14.89% | 10.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.77% | 13.77% | 15.02% | 9.88% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.81% | 13.81% | 15.07% | 9.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.41% | 13.41% | 14.66% | 9.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.50% | 12.50% | 13.75% | 9.65% | 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 |
|---|---|---|---|---|---|---|
| Planters First Bank (this bank) | Risk-based | 14.11% | 14.11% | 15.37% | 10.71% | |
| Eclipse Bank, Inc. | $485.7M | CBLR | NA | NA | NA | 9.47% |
| Peoples Independent Bank | $485.7M | Risk-based | 14.06% | 14.06% | 14.67% | 9.41% |
| First Federal Savings Bank of Lincolnton | $485.8M | Risk-based | 34.30% | 34.30% | 35.55% | 17.61% |
| Osgood Bank | $485.8M | Risk-based | 12.98% | 12.98% | 14.23% | 9.86% |
| Raccoon Valley Bank | $486.0M | Risk-based | 11.47% | 11.47% | 12.72% | 9.57% |
| Oak Bank | $486.3M | Risk-based | 15.32% | 15.32% | 16.58% | 12.28% |
| Wallkill Valley Federal Savings and Loan Association | $485.0M | Risk-based | 13.55% | 13.55% | 14.77% | 9.17% |
| First Farmers & Merchants Bank | $486.4M | Risk-based | 14.04% | 14.04% | 14.93% | 10.09% |
| American Eagle Bank | $484.7M | Risk-based | 9.49% | 9.49% | 9.75% | 8.53% |
| Springfield State Bank | $486.9M | CBLR | NA | NA | NA | 14.04% |
| Peer 25th percentile | 12.60% | 12.60% | 13.85% | 9.42% | ||
| Peer median | 13.79% | 13.79% | 14.72% | 9.71% | ||
| Peer 75th percentile | 14.38% | 14.38% | 15.34% | 11.73% | ||
| This bank's percentile | 75 | 75 | 75 | 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/300933/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.