Citizens Bank and Trust Company: Common-Size Balance Sheet
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As of 2Q26, from the Call Report balance sheet (Schedule RC) as filed.
At 2Q26, Citizens Bank and Trust Company held total assets of $577.6M: loans and leases were 49.95% of them, securities 36.64% and cash and balances due 1.25%. Deposits funded 84.06%, borrowings 0.86% and bank equity capital 14.37%. The largest shift since 2Q25 was interest-bearing deposits, from 65.26% to 62.57% of total assets (-269 bp).
The balance sheet as a share of total assets, 2Q26
Every Schedule RC line, as filed, over total assets of $577.6M. Loans are shown before the allowance, and the allowance as its own negative line, so the asset lines add to 100%, and so do the liability and equity lines. The comparison is with 2Q25.
| Line | Amount | Of total assets | 2Q25 | Shift | Growth | Source |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Cash and noninterest-bearing balances due | $6.6M | 1.14% | 1.26% | -11 bp | -6.54% | RCON0081 |
| Interest-bearing balances due | $618K | 0.11% | 0.09% | +2 bp | 21.41% | RCON0071 |
| Cash and balances due | $7.2M | 1.25% | sum of the lines above | |||
| Held-to-maturity securities | $0 | 0.00% | 0.00% | +0 bp | NA | RCONJJ34 |
| Available-for-sale securities | $211.6M | 36.64% | 38.62% | -198 bp | -2.43% | RCON1773 |
| Equity securities at fair value | $0 | 0.00% | 0.00% | +0 bp | NA | RCONJA22 |
| Securities | $211.6M | 36.64% | sum of the lines above | |||
| Federal funds sold | $40.0M | 6.92% | 5.88% | +104 bp | 21.07% | RCONB987 |
| Securities purchased under agreements to resell | $0 | 0.00% | 0.00% | +0 bp | NA | RCONB989 |
| Loans held for sale | $0 | 0.00% | 0.00% | +0 bp | NA | RCON5369 |
| Loans held for investment | $288.5M | 49.95% | 48.94% | +101 bp | 4.97% | RCONB528 |
| Less: allowance for loan and lease losses | -$3.7M | -0.64% | -0.61% | -3 bp | 7.18% | RCON3123 |
| Loans held for investment, net of the allowance | $284.8M | 49.31% | sum of the lines above | |||
| Trading assets | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3545 |
| Premises and fixed assets | $7.9M | 1.37% | 1.37% | +1 bp | 3.25% | RCON2145 |
| Other real estate owned | $254K | 0.04% | 0.10% | -5 bp | -52.43% | RCON2150 |
| Investments in unconsolidated subsidiaries | $0 | 0.00% | 0.00% | +0 bp | NA | RCON2130 |
| Direct and indirect investments in real estate | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3656 |
| Intangible assets | $0 | 0.00% | 0.00% | +0 bp | NA | RCON2143 |
| Other assets | $25.8M | 4.47% | 4.37% | +10 bp | 5.16% | RCON2160 |
| Total assets | $577.6M | 100.00% | RCON2170 | |||
| Liabilities | ||||||
| Noninterest-bearing deposits | $124.1M | 21.49% | 19.92% | +157 bp | 10.95% | RCON6631 |
| Interest-bearing deposits | $361.4M | 62.57% | 65.26% | -269 bp | -1.39% | RCON6636 |
| Total deposits | $485.5M | 84.06% | sum of the lines above | |||
| Federal funds purchased | $0 | 0.00% | 0.00% | +0 bp | NA | RCONB993 |
| Securities sold under agreements to repurchase | $5.0M | 0.86% | 1.08% | -22 bp | -18.09% | RCONB995 |
| Trading liabilities | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3548 |
| Other borrowed money | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3190 |
| Subordinated notes and debentures | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3200 |
| Other liabilities | $4.1M | 0.70% | 0.71% | -1 bp | 1.68% | RCON2930 |
| Total liabilities | $494.6M | 85.63% | RCON2948 | |||
| Equity capital | ||||||
| Perpetual preferred stock | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3838 |
| Common stock | $1.2M | 0.21% | 0.22% | -1 bp | 0.00% | RCON3230 |
| Surplus | $193K | 0.03% | 0.03% | -0 bp | 0.00% | RCON3839 |
| Retained earnings | $89.2M | 15.44% | 14.45% | +99 bp | 9.93% | RCON3632 |
| Accumulated other comprehensive income | -$7.6M | -1.32% | -1.68% | +36 bp | 19.20% | RCONB530 |
| Other equity capital components | $0 | 0.00% | 0.00% | +0 bp | NA | RCONA130 |
| Total bank equity capital | $83.0M | 14.37% | RCON3210 | |||
| Noncontrolling interests | $0 | 0.00% | 0.00% | +0 bp | NA | RCON3000 |
| Total equity capital | $83.0M | 14.37% | RCONG105 | |||
Shift is the change in the line's share of total assets; growth is the change in its dollar amount. The lines add up to the filed totals, and total liabilities plus equity capital equal total assets. Loans, cash, deposits and equity to total assets and loans to deposits equal the published figures on our bank pages.
How the balance sheet ratios moved, 2Q25 to 2Q26
Total assets changed by +$16.0M (2.85%).
| Loans and leases to total assets | +101 bp |
|---|---|
| Securities (RC items 2.a to 2.c) to total assets | -198 bp |
| Cash and balances due to total assets | -10 bp |
| Deposits to total assets | -112 bp |
| Noninterest-bearing deposits to total assets | +157 bp |
| Borrowings to total assets | -22 bp |
| Bank equity capital to total assets | +135 bp |
| Loans and leases to deposits | +197 bp |
The mix by quarter (share of total assets)
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 |
|---|---|---|---|---|---|---|
| Cash and balances due | 1.25% | 1.53% | 1.03% | 1.33% | 1.35% | 1.17% |
| Securities | 36.64% | 35.40% | 36.76% | 37.01% | 38.62% | 38.70% |
| Loans held for sale | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Loans held for investment, net | 49.31% | 48.04% | 47.79% | 47.94% | 48.33% | 47.00% |
| Trading assets | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Other assets | 4.47% | 4.50% | 4.41% | 4.33% | 4.37% | 4.26% |
| Noninterest-bearing deposits | 21.49% | 20.73% | 19.55% | 20.72% | 19.92% | 20.25% |
| Interest-bearing deposits | 62.57% | 63.80% | 64.76% | 63.70% | 65.26% | 65.22% |
| Borrowings | 0.86% | 0.93% | 1.40% | 1.49% | 1.08% | 1.34% |
| Other liabilities | 0.70% | 0.73% | 0.53% | 0.58% | 0.71% | 0.77% |
| Bank equity capital | 14.37% | 13.82% | 13.76% | 13.51% | 13.02% | 12.43% |
Balance sheet ratios by quarter
| Ratio | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 |
|---|---|---|---|---|---|---|
| Loans and leases to total assets | 49.95% | 48.67% | 48.41% | 48.56% | 48.94% | 47.60% |
| Securities (RC items 2.a to 2.c) to total assets | 36.64% | 35.40% | 36.76% | 37.01% | 38.62% | 38.70% |
| Cash and balances due to total assets | 1.25% | 1.53% | 1.03% | 1.33% | 1.35% | 1.17% |
| Deposits to total assets | 84.06% | 84.52% | 84.31% | 84.43% | 85.18% | 85.47% |
| Noninterest-bearing deposits to total assets | 21.49% | 20.73% | 19.55% | 20.72% | 19.92% | 20.25% |
| Borrowings to total assets | 0.86% | 0.93% | 1.40% | 1.49% | 1.08% | 1.34% |
| Bank equity capital to total assets | 14.37% | 13.82% | 13.76% | 13.51% | 13.02% | 12.43% |
| Loans and leases to deposits | 59.42% | 57.58% | 57.42% | 57.51% | 57.45% | 55.69% |
Against similar banks, 2Q26
| Bank | Total assets | Loans / TA | Securities / TA | Cash / TA | Deposits / TA | NIB deposits / TA | Borrowings / TA | Equity / TA | Loans / deposits |
|---|---|---|---|---|---|---|---|---|---|
| Citizens Bank and Trust Company (this bank) | $577.6M | 49.95% | 36.64% | 1.25% | 84.06% | 21.49% | 0.86% | 14.37% | 59.42% |
| United Bank of Union | $577.5M | 83.66% | 9.94% | 4.41% | 85.03% | 11.41% | 6.25% | 8.32% | 98.40% |
| The Karnes County National Bank of Karnes City | $577.4M | 40.55% | 46.01% | 3.85% | 91.02% | 27.20% | 0.00% | 8.67% | 44.55% |
| Southtrust Bank, N.A. | $578.8M | 57.84% | 28.00% | 10.47% | 87.15% | 23.91% | 0.00% | 12.18% | 66.37% |
| First Seacoast Bank | $576.3M | 73.20% | 23.21% | 0.95% | 81.92% | 15.61% | 7.78% | 8.21% | 89.35% |
| First Federal Savings Bank | $575.6M | 74.60% | 15.29% | 3.14% | 82.14% | 5.59% | 7.81% | 9.37% | 90.81% |
| Salem Co-Operative Bank | $580.0M | 83.80% | 8.91% | 1.56% | 69.98% | 8.97% | 17.74% | 11.02% | 119.76% |
| Bay State Savings Bank | $580.3M | 84.39% | 7.40% | 2.61% | 88.53% | 19.43% | 1.52% | 8.98% | 95.33% |
| First National Bank & Trust Company of McAlester | $580.4M | 60.30% | 31.44% | 2.65% | 86.87% | 22.39% | 0.80% | 10.95% | 69.41% |
| Unity Bank | $574.8M | 75.99% | 14.31% | 7.28% | 88.66% | 15.98% | 1.71% | 9.04% | 85.70% |
| Peer 25th percentile | 60.30% | 9.94% | 2.61% | 82.14% | 11.41% | 0.80% | 8.67% | 69.41% | |
| Peer median | 74.60% | 15.29% | 3.14% | 86.87% | 15.98% | 1.71% | 9.04% | 89.35% | |
| Peer 75th percentile | 83.66% | 28.00% | 4.41% | 88.53% | 22.39% | 7.78% | 10.95% | 95.33% | |
| This bank's percentile | 11 | 89 | 11 | 33 | 67 | 33 | 100 | 11 |
Every bank in this table, this one included, is measured the same way from its own Schedule RC for 2Q26. TA is total assets; NIB deposits are noninterest-bearing deposits; loans are loans and leases held for investment and for sale. The percentile places this bank in the peer range, 0 the lowest and 100 the highest. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC (balance sheet), as filed. Each line is the consolidated figure where the bank files one, otherwise the domestic figure plus foreign offices. The same figures are in the API at /api/v1/banks/991621/common-size-balance-sheet/ and in the Excel workbook. Next: the balance sheet tab, the liquidity and funding analysis, the profitability analysis, the peer analysis, or the full profile.