Citizens and Farmers Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.79% (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: 6.79% (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 13.54% +7.04 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 | $310.5M | 310,453 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.29B | 2,293,322 | RCOAA223 |
| Recomputed ratio | 13.54% | numerator / denominator | |
| Filed ratio | 13.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.04 pp | $161.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.54% +5.54 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 | $310.5M | 310,453 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.29B | 2,293,322 | RCOAA223 |
| Recomputed ratio | 13.54% | numerator / denominator | |
| Filed ratio | 13.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.54 pp | $127.0M | capital that could be lost first |
Total risk-based capital ratio 14.79% +4.79 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 | $339.3M | 339,277 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.29B | 2,293,322 | RCOAA223 |
| Recomputed ratio | 14.79% | numerator / denominator | |
| Filed ratio | 14.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.79 pp | $109.9M | capital that could be lost first |
Tier 1 leverage ratio 11.20% +6.20 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 | $310.5M | 310,453 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.77B | 2,770,864 | RCOAA224 |
| Recomputed ratio | 11.20% | numerator / denominator | |
| Filed ratio | 11.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.20 pp | $171.9M | 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 | 101,161 | 101,161 | 101,161 | 101,161 | 101,161 | 101,161 | RCOAP742 |
| Retained earnings | 232,240 | 228,044 | 224,652 | 220,908 | 216,751 | 186,192 | RCOAKW00 |
| Accumulated other comprehensive income | (7,946) | (12,941) | (11,470) | (14,741) | (21,711) | (20,889) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 325,455 | 316,264 | 314,343 | 307,328 | 296,201 | 266,464 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (15,002) | (10,032) | (11,528) | (8,286) | (1,379) | (2,263) | P859 - P840 |
| Common equity Tier 1 capital | 310,453 | 306,232 | 302,815 | 299,042 | 294,822 | 264,201 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 310,453 | 306,232 | 302,815 | 299,042 | 294,822 | 264,201 | RCOA8274 |
| Tier 2 capital | 28,824 | 28,664 | 28,044 | 27,382 | 27,315 | 26,719 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,824 | 28,664 | 28,044 | 27,382 | 27,315 | 26,719 | RCOA5310 |
| Total capital | 339,277 | 334,896 | 330,859 | 326,424 | 322,137 | 290,920 | RCOA3792 |
| Total risk-weighted assets | 2,293,322 | 2,280,374 | 2,230,262 | 2,176,842 | 2,171,206 | 2,123,130 | RCOAA223 |
| Average total assets for the leverage ratio | 2,770,864 | 2,758,557 | 2,729,316 | 2,673,066 | 2,616,458 | 2,570,138 | 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 | $63.9M | $5.1M | 8.05% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $468.4M | $122.4M | 26.14% | 5.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19K | $4K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $577.4M | $329.8M | 57.12% | 14.30% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $37.0M | $55.5M | 150.00% | 2.41% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $2.0M | 100.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.54B | $1.51B | 98.08% | 65.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $111.4M | $121.3M | 108.84% | 5.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $148.8M | $148.1M | 99.52% | 6.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.4M | $1.6M | 36.90% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $6.8M | NA | 0.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.30B | does not tie to item 31 ($2.30B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.31B | RCONB704 |
| Less: excess allowance for credit losses | $12.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.29B | 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 | 13.54% | 13.54% | 14.79% | 11.20% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.43% | 13.43% | 14.69% | 11.10% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.58% | 13.58% | 14.84% | 11.09% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.74% | 13.74% | 15.00% | 11.19% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.58% | 13.58% | 14.84% | 11.27% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.44% | 12.44% | 13.70% | 10.28% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.27% | 12.27% | 13.53% | 10.14% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.09% | 12.09% | 13.35% | 10.13% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.24% | 12.24% | 13.50% | 10.25% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.56% | 12.56% | 13.82% | 10.33% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.88% | 12.88% | 14.14% | 10.25% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.75% | 12.75% | 14.01% | 10.15% | 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 and Farmers Bank (this bank) | Risk-based | 13.54% | 13.54% | 14.79% | 11.20% | |
| Orange Bank & Trust Company | $2.79B | Risk-based | 17.95% | 17.95% | 19.20% | 13.15% |
| ION Bank | $2.78B | Risk-based | 15.75% | 15.75% | 16.82% | 11.91% |
| Sunrise Banks, N.A. | $2.78B | CBLR | NA | NA | NA | 10.18% |
| Quad City Bank and Trust Company | $2.77B | Risk-based | 14.29% | 14.29% | 15.35% | 11.01% |
| Bank of New Hampshire | $2.80B | Risk-based | 13.75% | 13.75% | 15.00% | 12.08% |
| Avidia Bank | $2.77B | Risk-based | 15.47% | 15.47% | 16.61% | 12.37% |
| State Bank of the Lakes, N.A. | $2.81B | Risk-based | 10.75% | 10.75% | 11.37% | 9.05% |
| Lead Bank | $2.76B | Risk-based | 20.33% | 20.33% | 21.60% | 7.40% |
| Chemung Canal Trust Company, N.A. | $2.82B | Risk-based | 13.84% | 13.84% | 14.96% | 11.38% |
| Emprise Bank | $2.82B | Risk-based | 10.22% | 10.22% | 11.43% | 7.69% |
| Peer 25th percentile | 13.75% | 13.75% | 14.96% | 9.33% | ||
| Peer median | 14.29% | 14.29% | 15.35% | 11.20% | ||
| Peer 75th percentile | 15.75% | 15.75% | 16.82% | 12.04% | ||
| This bank's percentile | 22 | 22 | 22 | 50 |
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/928421/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.