Citizens 1st Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 31.10% (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: 31.10% (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 38.50% +32.00 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 | $172.0M | 171,992 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $446.7M | 446,692 | RCOAA223 |
| Recomputed ratio | 38.50% | numerator / denominator | |
| Filed ratio | 38.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +32.00 pp | $143.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 38.50% +30.50 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 | $172.0M | 171,992 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $446.7M | 446,692 | RCOAA223 |
| Recomputed ratio | 38.50% | numerator / denominator | |
| Filed ratio | 38.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +30.50 pp | $136.3M | capital that could be lost first |
Total risk-based capital ratio 39.10% +29.10 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 | $174.7M | 174,667 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $446.7M | 446,692 | RCOAA223 |
| Recomputed ratio | 39.10% | numerator / denominator | |
| Filed ratio | 39.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +29.10 pp | $130.0M | capital that could be lost first |
Tier 1 leverage ratio 20.52% +15.52 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 | $172.0M | 171,992 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $838.3M | 838,324 | RCOAA224 |
| Recomputed ratio | 20.52% | numerator / denominator | |
| Filed ratio | 20.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.52 pp | $130.1M | 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 | 43,500 | 43,500 | 43,500 | 43,500 | 43,500 | 43,500 | RCOAP742 |
| Retained earnings | 128,492 | 124,762 | 121,473 | 124,509 | 121,785 | 118,917 | RCOAKW00 |
| Accumulated other comprehensive income | (24,188) | (24,270) | (24,584) | (24,559) | (31,463) | (33,457) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 147,804 | 143,992 | 140,389 | 143,450 | 133,822 | 128,960 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 24,188 | 24,270 | 24,584 | 24,559 | 31,463 | 33,457 | P859 - P840 |
| Common equity Tier 1 capital | 171,992 | 168,262 | 164,973 | 168,009 | 165,285 | 162,417 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 171,992 | 168,262 | 164,973 | 168,009 | 165,285 | 162,417 | RCOA8274 |
| Tier 2 capital | 2,675 | 3,043 | 3,051 | 2,195 | 2,070 | 2,034 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,675 | 3,043 | 3,051 | 2,195 | 2,070 | 2,034 | RCOA5310 |
| Total capital | 174,667 | 171,305 | 168,024 | 170,204 | 167,355 | 164,451 | RCOA3792 |
| Total risk-weighted assets | 446,692 | 461,464 | 447,154 | 443,234 | 434,653 | 432,657 | RCOAA223 |
| Average total assets for the leverage ratio | 838,324 | 829,677 | 813,611 | 793,007 | 793,157 | 797,980 | 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 | $37.9M | $767K | 2.02% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $308.7M | $91.5M | 29.64% | 20.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.7M | $1.1M | 20.00% | 0.25% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $155.7M | $132.1M | 84.86% | 29.58% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $325.9M | $207.5M | 63.68% | 46.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.6M | $6.1M | 62.83% | 1.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.6M | $7.6M | 100.00% | 1.70% | 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 | $446.7M | ties to item 31 ($446.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $446.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $446.7M | 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 | 38.50% | 38.50% | 39.10% | 20.52% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 36.46% | 36.46% | 37.12% | 20.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 36.89% | 36.89% | 37.58% | 20.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 37.91% | 37.91% | 38.40% | 21.19% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 38.03% | 38.03% | 38.50% | 20.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 37.54% | 37.54% | 38.01% | 20.35% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 37.47% | 37.47% | 37.93% | 20.89% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 38.76% | 38.76% | 39.20% | 21.06% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 37.54% | 37.54% | 37.95% | 20.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 39.80% | 39.80% | 40.20% | 20.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 39.66% | 39.66% | 40.05% | 20.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 41.20% | 41.20% | 41.61% | 20.80% | 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 |
|---|---|---|---|---|---|---|
| Citizens 1st Bank (this bank) | Risk-based | 38.50% | 38.50% | 39.10% | 20.52% | |
| First United Bank | $810.8M | CBLR | NA | NA | NA | 10.13% |
| First Bank | $810.5M | Risk-based | 14.82% | 14.82% | 16.07% | 9.70% |
| Minster Bank | $811.6M | Risk-based | 16.09% | 16.09% | 17.22% | 10.08% |
| Cusb Bank | $812.1M | CBLR | NA | NA | NA | 12.27% |
| Promiseone Bank | $812.2M | Risk-based | 15.70% | 15.70% | 16.82% | 10.12% |
| First Century Bank | $809.8M | Risk-based | 11.97% | 11.97% | 13.22% | 9.44% |
| The First Bank of Greenwich | $812.3M | Risk-based | 11.10% | 11.10% | 12.34% | 9.26% |
| FCN Bank, N.A. | $812.5M | Risk-based | 14.01% | 14.01% | 15.18% | 9.92% |
| Platte Valley Bank | $809.2M | CBLR | NA | NA | NA | 9.73% |
| Maverick Bank | $809.1M | CBLR | NA | NA | NA | 8.81% |
| Peer 25th percentile | 12.48% | 12.48% | 13.71% | 9.51% | ||
| Peer median | 14.41% | 14.41% | 15.63% | 9.83% | ||
| Peer 75th percentile | 15.48% | 15.48% | 16.63% | 10.11% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/869663/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.