PSB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.39% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 2.39% (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 9.37% +2.87 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 | $66.5M | 66,549 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $710.2M | 710,217 | RCOAA223 |
| Recomputed ratio | 9.37% | numerator / denominator | |
| Filed ratio | 9.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +2.87 pp | $20.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.37% +1.37 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 | $66.5M | 66,549 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $710.2M | 710,217 | RCOAA223 |
| Recomputed ratio | 9.37% | numerator / denominator | |
| Filed ratio | 9.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.37 pp | $9.7M | capital that could be lost first |
Total risk-based capital ratio 10.39% +0.39 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 | $73.8M | 73,803 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $710.2M | 710,217 | RCOAA223 |
| Recomputed ratio | 10.39% | numerator / denominator | |
| Filed ratio | 10.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.39 pp | $2.8M | capital that could be lost first |
Tier 1 leverage ratio 8.12% +3.12 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 | $66.5M | 66,549 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $819.2M | 819,207 | RCOAA224 |
| Recomputed ratio | 8.12% | numerator / denominator | |
| Filed ratio | 8.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.12 pp | $25.6M | 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 | 32,740 | 32,740 | 32,740 | 24,818 | 24,818 | 24,818 | RCOAP742 |
| Retained earnings | 40,356 | 47,661 | 45,389 | 44,968 | 42,762 | 40,720 | RCOAKW00 |
| Accumulated other comprehensive income | (1,694) | (1,851) | (1,310) | (1,694) | (2,374) | (2,835) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 71,402 | 78,550 | 76,819 | 68,092 | 65,206 | 62,703 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,853) | (4,728) | (5,267) | (140) | 529 | 979 | P859 - P840 |
| Common equity Tier 1 capital | 66,549 | 73,822 | 71,552 | 67,952 | 65,735 | 63,682 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 66,549 | 73,822 | 71,552 | 67,952 | 65,735 | 63,682 | RCOA8274 |
| Tier 2 capital | 7,254 | 7,013 | 6,961 | 6,417 | 6,254 | 6,059 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,503 | 7,262 | 7,210 | 6,417 | 6,254 | 6,059 | RCOA5310 |
| Total capital | 73,803 | 80,835 | 78,513 | 74,369 | 71,989 | 69,741 | RCOA3792 |
| Total risk-weighted assets | 710,217 | 686,126 | 668,828 | 595,104 | 585,575 | 564,421 | RCOAA223 |
| Average total assets for the leverage ratio | 819,207 | 817,096 | 803,935 | 699,476 | 677,514 | 662,228 | 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 | $62.2M | $11.1M | 17.89% | 1.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $81.2M | $33.9M | 41.72% | 4.77% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $196.0M | $109.2M | 55.71% | 15.38% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.6M | 150.00% | 0.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $474.0M | $471.5M | 99.48% | 66.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.0M | $36.5M | 91.35% | 5.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $42.3M | $42.3M | 100.00% | 5.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.0M | NA | 0.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $706.2M | does not tie to item 31 ($708.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $710.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $710.2M | 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 | 9.37% | 9.37% | 10.39% | 8.12% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.76% | 10.76% | 11.78% | 9.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.70% | 10.70% | 11.74% | 8.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.42% | 11.42% | 12.50% | 9.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.23% | 11.23% | 12.29% | 9.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.28% | 11.28% | 12.36% | 9.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.15% | 11.15% | 12.21% | 9.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.60% | 10.60% | 11.65% | 9.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.61% | 10.61% | 11.66% | 8.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.47% | 10.47% | 11.48% | 8.96% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.76% | 10.76% | 11.80% | 8.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.79% | 10.79% | 11.85% | 8.99% | 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 |
|---|---|---|---|---|---|---|
| PSB Bank (this bank) | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% | |
| Focus Bank | $854.1M | CBLR | NA | NA | NA | 12.61% |
| Skowhegan Savings Bank | $855.0M | Risk-based | 22.46% | 22.46% | 23.56% | 15.81% |
| Harmony Bank | $855.3M | Risk-based | 14.88% | 14.88% | 15.98% | 11.90% |
| Bna Bank | $855.7M | Risk-based | 18.04% | 18.04% | 18.88% | 12.49% |
| Community National Bank | $853.1M | Risk-based | 15.29% | 15.29% | 16.24% | 9.66% |
| Community Bank of Louisiana | $852.9M | CBLR | NA | NA | NA | 10.13% |
| Texas National Bank of Jacksonville | $852.4M | Risk-based | 15.31% | 15.31% | 16.57% | 10.08% |
| Savings Bank of Walpole | $857.9M | Risk-based | 13.42% | 13.42% | 14.62% | 8.66% |
| Freedom Bank of Southern Missouri | $850.1M | Risk-based | 10.65% | 10.65% | 11.54% | 8.72% |
| First Commercial Bank (U.S.A) | $849.9M | Risk-based | 29.19% | 29.19% | 30.44% | 23.27% |
| Peer 25th percentile | 14.52% | 14.52% | 15.64% | 9.77% | ||
| Peer median | 15.30% | 15.30% | 16.41% | 11.02% | ||
| Peer 75th percentile | 19.15% | 19.15% | 20.05% | 12.58% | ||
| 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/242257/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.