Primesouth Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.89% (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: 7.89% (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 14.63% +8.13 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 | $182.5M | 182,515 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.25B | 1,247,277 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.13 pp | $101.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.63% +6.63 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 | $182.5M | 182,515 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.25B | 1,247,277 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.63 pp | $82.7M | capital that could be lost first |
Total risk-based capital ratio 15.89% +5.89 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 | $198.2M | 198,159 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.25B | 1,247,277 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.89 pp | $73.4M | capital that could be lost first |
Tier 1 leverage ratio 12.03% +7.03 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 | $182.5M | 182,515 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.52B | 1,517,763 | RCOAA224 |
| Recomputed ratio | 12.03% | numerator / denominator | |
| Filed ratio | 12.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.03 pp | $106.6M | 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 | 61,514 | 61,514 | 61,514 | 61,514 | 61,513 | 61,514 | RCOAP742 |
| Retained earnings | 122,106 | 114,717 | 107,988 | 103,602 | 96,982 | 91,193 | RCOAKW00 |
| Accumulated other comprehensive income | (8,875) | (8,849) | (8,348) | (9,125) | (11,490) | (10,623) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 174,745 | 167,382 | 161,154 | 155,991 | 147,005 | 142,084 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,770 | 7,513 | 6,780 | 7,325 | 9,459 | 8,360 | P859 - P840 |
| Common equity Tier 1 capital | 182,515 | 174,895 | 167,934 | 163,316 | 156,464 | 150,444 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 182,515 | 174,895 | 167,934 | 163,316 | 156,464 | 150,444 | RCOA8274 |
| Tier 2 capital | 15,644 | 15,059 | 14,370 | 14,084 | 13,262 | 12,949 | RCOA5311 |
| Allowance includable in Tier 2 capital | 15,644 | 15,059 | 14,370 | 14,084 | 13,262 | 12,949 | RCOA5310 |
| Total capital | 198,159 | 189,954 | 182,304 | 177,400 | 169,726 | 163,393 | RCOA3792 |
| Total risk-weighted assets | 1,247,277 | 1,200,803 | 1,145,577 | 1,122,858 | 1,056,898 | 1,031,921 | RCOAA223 |
| Average total assets for the leverage ratio | 1,517,763 | 1,463,443 | 1,433,753 | 1,386,991 | 1,352,633 | 1,330,160 | 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 | $139.1M | $13.3M | 9.55% | 1.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $133.9M | $31.8M | 23.77% | 2.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.1M | $217K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $478.9M | $275.3M | 57.49% | 22.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $19.6M | $29.3M | 150.00% | 2.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $820.8M | $820.8M | 100.00% | 65.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.4M | $25.4M | 83.37% | 2.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $55.3M | $55.3M | 100.00% | 4.42% | 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 | $1.25B | ties to item 31 ($1.25B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.25B | RCONB704 |
| Less: excess allowance for credit losses | $4.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.25B | 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 | 14.63% | 14.63% | 15.89% | 12.03% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.56% | 14.56% | 15.82% | 11.95% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.66% | 14.66% | 15.91% | 11.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.54% | 14.54% | 15.80% | 11.77% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.80% | 14.80% | 16.06% | 11.57% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.58% | 14.58% | 15.83% | 11.31% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.19% | 14.19% | 15.44% | 10.84% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.63% | 13.63% | 14.89% | 10.69% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.49% | 13.49% | 14.75% | 10.71% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.50% | 13.50% | 14.76% | 10.66% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.39% | 13.39% | 14.64% | 10.45% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.08% | 13.08% | 14.34% | 10.32% | 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 |
|---|---|---|---|---|---|---|
| Primesouth Bank (this bank) | Risk-based | 14.63% | 14.63% | 15.89% | 12.03% | |
| Landmark National Bank | $1.60B | Risk-based | 13.45% | 13.45% | 14.54% | 10.17% |
| Bank of Travelers Rest | $1.60B | Risk-based | 15.87% | 15.87% | 17.07% | 10.29% |
| Troy Bank & Trust Company | $1.60B | CBLR | NA | NA | NA | 12.83% |
| Grasshopper Bank, N.A. | $1.60B | Risk-based | 10.17% | 10.17% | 11.00% | 8.22% |
| Bankhometown | $1.60B | Risk-based | 14.08% | 14.08% | 15.33% | 11.24% |
| Farmers State Bank | $1.60B | Risk-based | 13.41% | 13.41% | 14.51% | 11.20% |
| Alma Bank | $1.60B | Risk-based | 11.68% | 11.68% | 12.94% | 10.35% |
| First Savings Bank | $1.59B | Risk-based | 23.63% | 25.51% | 26.82% | 19.25% |
| Bom Bank | $1.61B | CBLR | NA | NA | NA | 10.64% |
| Peer 25th percentile | 12.54% | 12.54% | 13.72% | 10.29% | ||
| Peer median | 13.45% | 13.45% | 14.54% | 10.64% | ||
| Peer 75th percentile | 14.97% | 14.97% | 16.20% | 11.24% | ||
| This bank's percentile | 71 | 71 | 71 | 78 |
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/1011638/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.