Citizens Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.94% (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: 6.94% (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 13.97% +7.47 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 | $56.0M | 56,025 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $401.2M | 401,177 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.47 pp | $29.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.97% +5.97 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 | $56.0M | 56,025 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $401.2M | 401,177 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.97 pp | $23.9M | capital that could be lost first |
Total risk-based capital ratio 14.94% +4.94 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 | $59.9M | 59,948 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $401.2M | 401,177 | RCOAA223 |
| Recomputed ratio | 14.94% | numerator / denominator | |
| Filed ratio | 14.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.94 pp | $19.8M | capital that could be lost first |
Tier 1 leverage ratio 11.93% +6.93 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 | $56.0M | 56,025 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $469.6M | 469,615 | RCOAA224 |
| Recomputed ratio | 11.93% | numerator / denominator | |
| Filed ratio | 11.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.93 pp | $32.5M | 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 | 14,500 | 14,500 | 14,500 | 14,500 | 14,500 | 14,500 | RCOAP742 |
| Retained earnings | 41,525 | 40,144 | 39,125 | 38,052 | 37,238 | 36,566 | RCOAKW00 |
| Accumulated other comprehensive income | (382) | (345) | (328) | (567) | (765) | (902) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 55,643 | 54,299 | 53,297 | 51,985 | 50,973 | 50,164 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 382 | 345 | 328 | 567 | 765 | 902 | P859 - P840 |
| Common equity Tier 1 capital | 56,025 | 54,644 | 53,625 | 52,552 | 51,738 | 51,066 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 56,025 | 54,644 | 53,625 | 52,552 | 51,738 | 51,066 | RCOA8274 |
| Tier 2 capital | 3,923 | 3,807 | 3,778 | 3,531 | 4,790 | 4,676 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,923 | 3,807 | 3,778 | 3,531 | 4,790 | 4,676 | RCOA5310 |
| Total capital | 59,948 | 58,451 | 57,403 | 56,083 | 56,528 | 55,742 | RCOA3792 |
| Total risk-weighted assets | 401,177 | 387,455 | 387,184 | 394,764 | 382,406 | 373,282 | RCOAA223 |
| Average total assets for the leverage ratio | 469,615 | 470,540 | 459,025 | 446,910 | 441,770 | 446,290 | 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 | $23.8M | $1.2M | 4.90% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.1M | $21.3M | 30.79% | 5.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $107.0M | $66.2M | 61.86% | 16.49% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $27.5M | $41.2M | 150.00% | 10.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.1M | $3.2M | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $226.6M | $225.1M | 99.34% | 56.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.5M | $25.6M | 96.56% | 6.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.8M | $13.8M | 100.00% | 3.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.8M | NA | 0.94% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $397.4M | does not tie to item 31 ($399.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $401.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $401.2M | 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 | 13.97% | 13.97% | 14.94% | 11.93% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.10% | 14.10% | 15.09% | 11.61% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.85% | 13.85% | 14.83% | 11.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.31% | 13.31% | 14.21% | 11.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.53% | 13.53% | 14.78% | 11.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.68% | 13.68% | 14.93% | 11.44% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.91% | 13.91% | 15.17% | 11.15% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.37% | 13.37% | 14.62% | 11.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.56% | 13.56% | 14.81% | 11.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.68% | 13.68% | 14.94% | 11.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.41% | 13.41% | 14.67% | 11.58% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.41% | 14.41% | 15.66% | 11.42% | 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 Bank and Trust Company (this bank) | Risk-based | 13.97% | 13.97% | 14.94% | 11.93% | |
| American Bank and Trust Company, N.A. | $480.9M | Risk-based | 14.18% | 14.18% | 15.43% | 10.06% |
| Home State Bank | $480.7M | Risk-based | 10.04% | 10.04% | 11.31% | 8.91% |
| F & C Bank | $481.0M | CBLR | NA | NA | NA | 11.01% |
| Iowa State Bank | $480.5M | CBLR | NA | NA | NA | 15.92% |
| FNB Community Bank | $480.2M | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% |
| Sterling Federal Bank, Federal Savings Bank | $481.6M | Risk-based | 10.61% | 10.61% | 11.80% | 7.67% |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| Southwest Capital Bank | $482.9M | Risk-based | 15.73% | 15.73% | 16.72% | 10.82% |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| Woodsboro Bank | $483.3M | Risk-based | 12.21% | 12.21% | 13.46% | 8.77% |
| Peer 25th percentile | 11.01% | 11.01% | 12.21% | 9.20% | ||
| Peer median | 13.19% | 13.19% | 14.44% | 10.68% | ||
| Peer 75th percentile | 15.34% | 15.34% | 16.40% | 12.18% | ||
| This bank's percentile | 50 | 50 | 50 | 70 |
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/357937/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.