Citizens Alliance Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.60% (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: 5.60% (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 12.58% +6.08 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 | $140.7M | 140,740 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,118,807 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.08 pp | $68.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.58% +4.58 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 | $140.7M | 140,740 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,118,807 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.58 pp | $51.2M | capital that could be lost first |
Total risk-based capital ratio 13.60% +3.60 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 | $152.1M | 152,149 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,118,807 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.60 pp | $40.3M | capital that could be lost first |
Tier 1 leverage ratio 9.81% +4.81 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 | $140.7M | 140,740 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.43B | 1,433,983 | RCOAA224 |
| Recomputed ratio | 9.81% | numerator / denominator | |
| Filed ratio | 9.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.81 pp | $69.0M | 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 | 87,116 | 87,116 | 87,116 | 87,116 | 82,116 | 82,116 | RCOAP742 |
| Retained earnings | 67,698 | 67,390 | 71,590 | 68,754 | 70,405 | 67,452 | RCOAKW00 |
| Accumulated other comprehensive income | (12,732) | (11,943) | (12,060) | (13,508) | (18,518) | (17,531) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 142,082 | 142,563 | 146,646 | 142,362 | 134,003 | 132,037 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,342) | (2,545) | (2,886) | (1,939) | 2,525 | 838 | P859 - P840 |
| Common equity Tier 1 capital | 140,740 | 140,018 | 143,760 | 140,423 | 136,528 | 132,875 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 140,740 | 140,018 | 143,760 | 140,423 | 136,528 | 132,875 | RCOA8274 |
| Tier 2 capital | 11,409 | 11,330 | 10,934 | 10,948 | 10,871 | 11,034 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,409 | 11,330 | 10,934 | 10,948 | 10,871 | 11,034 | RCOA5310 |
| Total capital | 152,149 | 151,348 | 154,694 | 151,371 | 147,399 | 143,909 | RCOA3792 |
| Total risk-weighted assets | 1,118,807 | 1,084,694 | 1,100,707 | 1,092,015 | 1,076,027 | 1,058,111 | RCOAA223 |
| Average total assets for the leverage ratio | 1,433,983 | 1,454,538 | 1,449,578 | 1,440,251 | 1,503,980 | 1,580,712 | 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 | $56.1M | $1.5M | 2.76% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $304.9M | $63.8M | 20.92% | 5.70% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $160.5M | $91.6M | 57.10% | 8.19% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.0M | $12.1M | 150.00% | 1.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $14.7M | $22.0M | 150.00% | 1.97% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $829.3M | $823.2M | 99.26% | 73.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $77.2M | $72.3M | 93.72% | 6.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $52.0M | $32.3M | 62.12% | 2.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.1M | $18K | 1.70% | 0.00% | RC-R Part II, item 20, 21 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.12B | ties to item 31 ($1.12B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.12B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.12B | 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 | 12.58% | 12.58% | 13.60% | 9.81% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.91% | 12.91% | 13.95% | 9.63% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.06% | 13.06% | 14.05% | 9.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.86% | 12.86% | 13.86% | 9.75% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.69% | 12.69% | 13.70% | 9.08% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.56% | 12.56% | 13.60% | 8.41% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.21% | 12.21% | 13.19% | 8.66% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.09% | 12.09% | 13.03% | 8.30% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.92% | 11.92% | 12.89% | 8.22% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.71% | 11.71% | 12.73% | 7.93% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.83% | 10.83% | 11.83% | 7.68% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.82% | 10.82% | 11.78% | 7.81% | 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 |
|---|---|---|---|---|---|---|
| Citizens Alliance Bank (this bank) | Risk-based | 12.58% | 12.58% | 13.60% | 9.81% | |
| Washington Financial Bank | $1.44B | CBLR | NA | NA | NA | 14.75% |
| Watertown Savings Bank | $1.44B | Risk-based | 28.39% | 28.39% | 28.71% | 12.03% |
| Relyance Bank | $1.43B | Risk-based | 14.69% | 14.69% | 15.77% | 13.27% |
| Marquette Savings Bank | $1.44B | CBLR | NA | NA | NA | 13.58% |
| American Riviera Bank | $1.44B | Risk-based | 12.40% | 12.40% | 13.56% | 11.25% |
| The Union Bank Company | $1.44B | Risk-based | 15.13% | 15.13% | 16.12% | 10.78% |
| Gbank | $1.43B | CBLR | NA | NA | NA | 13.15% |
| Peoples Bank of Alabama | $1.42B | Risk-based | 15.73% | 15.73% | 16.98% | 11.19% |
| Peer 25th percentile | 14.69% | 14.69% | 15.77% | 11.24% | ||
| Peer median | 15.13% | 15.13% | 16.12% | 12.59% | ||
| Peer 75th percentile | 15.73% | 15.73% | 16.98% | 13.35% | ||
| This bank's percentile | 20 | 20 | 20 | 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/279954/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.