Plaquemine Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.15% (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: 21.15% (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 27.91% +21.41 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 | $26.8M | 26,783 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $96.0M | 95,958 | RCOAA223 |
| Recomputed ratio | 27.91% | numerator / denominator | |
| Filed ratio | 27.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.41 pp | $20.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.91% +19.91 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 | $26.8M | 26,783 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $96.0M | 95,958 | RCOAA223 |
| Recomputed ratio | 27.91% | numerator / denominator | |
| Filed ratio | 27.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.91 pp | $19.1M | capital that could be lost first |
Total risk-based capital ratio 29.15% +19.15 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 | $28.0M | 27,973 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $96.0M | 95,958 | RCOAA223 |
| Recomputed ratio | 29.15% | numerator / denominator | |
| Filed ratio | 29.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.15 pp | $18.4M | capital that could be lost first |
Tier 1 leverage ratio 12.16% +7.16 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 | $26.8M | 26,783 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $220.2M | 220,246 | RCOAA224 |
| Recomputed ratio | 12.16% | numerator / denominator | |
| Filed ratio | 12.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.16 pp | $15.8M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 21,783 | 21,377 | 21,013 | 20,885 | 20,471 | 20,058 | RCOAKW00 |
| Accumulated other comprehensive income | (1,405) | (1,285) | (1,013) | (1,070) | (1,312) | (1,438) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,378 | 25,092 | 25,000 | 24,815 | 24,159 | 23,620 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,405 | 1,285 | 1,013 | 1,070 | 1,312 | 1,438 | P859 - P840 |
| Common equity Tier 1 capital | 26,783 | 26,377 | 26,013 | 25,885 | 25,471 | 25,058 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,783 | 26,377 | 26,013 | 25,885 | 25,471 | 25,058 | RCOA8274 |
| Tier 2 capital | 1,190 | 1,189 | 1,181 | 1,155 | 1,154 | 1,157 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,190 | 1,189 | 1,181 | 1,155 | 1,154 | 1,157 | RCOA5310 |
| Total capital | 27,973 | 27,566 | 27,194 | 27,040 | 26,625 | 26,215 | RCOA3792 |
| Total risk-weighted assets | 95,958 | 101,646 | 105,109 | 107,500 | 106,950 | 103,198 | RCOAA223 |
| Average total assets for the leverage ratio | 220,246 | 227,737 | 209,898 | 217,010 | 224,757 | 224,043 | 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 | $39.4M | $831K | 2.11% | 0.87% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $86.6M | $7.4M | 8.51% | 7.68% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $500K | $100K | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $16.8M | $8.4M | 50.00% | 8.78% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $70.9M | $67.5M | 95.20% | 70.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.7M | 98.72% | 7.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.8M | $4.8M | 100.00% | 4.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $172K | NA | 0.18% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $95.8M | ties to item 31 ($95.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $96.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $96.0M | 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 | 27.91% | 27.91% | 29.15% | 12.16% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.95% | 25.95% | 27.12% | 11.58% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.75% | 24.75% | 25.87% | 12.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.08% | 24.08% | 25.15% | 11.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.82% | 23.82% | 24.89% | 11.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.28% | 24.28% | 25.40% | 11.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.58% | 24.58% | 25.74% | 12.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.80% | 23.80% | 24.94% | 12.53% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.48% | 23.48% | 24.61% | 12.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.72% | 23.72% | 24.97% | 11.61% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.33% | 22.33% | 23.56% | 12.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.93% | 22.93% | 24.18% | 12.37% | 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 |
|---|---|---|---|---|---|---|
| Plaquemine Bank and Trust Company (this bank) | Risk-based | 27.91% | 27.91% | 29.15% | 12.16% | |
| Lakeview Bank | $218.3M | Risk-based | 12.98% | 12.98% | 14.23% | 8.91% |
| First National Bank of Lake Jackson | $218.4M | Risk-based | 34.17% | 34.17% | 34.94% | 11.73% |
| Valley Bank of Kalispell | $218.1M | CBLR | NA | NA | NA | 9.49% |
| Valley Bank of Ronan | $218.1M | Risk-based | 12.81% | 12.81% | 14.06% | 9.29% |
| Foundation Bank | $217.9M | CBLR | NA | NA | NA | 14.72% |
| Home State Bank | $218.9M | Risk-based | 15.89% | 15.89% | 16.71% | 11.81% |
| Mount Vernon Bank | $217.6M | CBLR | NA | NA | NA | 10.26% |
| Nevada Bank and Trust Company | $217.5M | CBLR | NA | NA | NA | 13.01% |
| Peer 25th percentile | 12.94% | 12.94% | 14.18% | 9.44% | ||
| Peer median | 14.43% | 14.43% | 15.47% | 10.99% | ||
| Peer 75th percentile | 20.46% | 20.46% | 21.27% | 12.11% | ||
| This bank's percentile | 75 | 75 | 75 | 75 |
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/89032/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.