Citizens Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 15.39% +6.39 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $90.6M | 90,604 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $588.6M | 588,638 | RCOAA224 |
| Recomputed ratio | 15.39% | numerator / denominator | |
| Filed ratio | 15.39% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.39 pp | $37.6M | 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 | 1,417 | 1,417 | 1,417 | 1,417 | 1,417 | 1,417 | RCOAP742 |
| Retained earnings | 89,187 | 86,602 | 84,635 | 83,015 | 81,132 | 79,248 | RCOAKW00 |
| Accumulated other comprehensive income | (7,602) | (7,414) | (6,468) | (7,600) | (9,409) | (10,277) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,002 | 80,605 | 79,584 | 76,832 | 73,140 | 70,388 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,602 | 7,414 | 6,468 | 7,600 | 9,409 | 10,277 | P859 - P840 |
| Common equity Tier 1 capital | 90,604 | 88,019 | 86,052 | 84,432 | 82,549 | 80,665 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 90,604 | 88,019 | 86,052 | 84,432 | 82,549 | 80,665 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 588,638 | 586,855 | 580,329 | 574,020 | 575,112 | 569,228 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 15.39% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.35% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.20% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.67% | 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) | CBLR | NA | NA | NA | 15.39% | |
| United Bank of Union | $577.5M | CBLR | NA | NA | NA | 9.65% |
| The Karnes County National Bank of Karnes City | $577.4M | Risk-based | 20.43% | 20.43% | 21.51% | 10.76% |
| Southtrust Bank, N.A. | $578.8M | Risk-based | 21.40% | 21.40% | 22.65% | 12.50% |
| First Seacoast Bank | $576.3M | Risk-based | 14.90% | 14.90% | 15.96% | 8.92% |
| First Federal Savings Bank | $575.6M | CBLR | NA | NA | NA | 9.54% |
| Salem Co-Operative Bank | $580.0M | Risk-based | 18.04% | 18.04% | 18.90% | 11.89% |
| Bay State Savings Bank | $580.3M | Risk-based | 11.24% | 11.24% | 12.26% | 8.82% |
| First National Bank & Trust Company of McAlester | $580.4M | CBLR | NA | NA | NA | 10.89% |
| Unity Bank | $574.8M | Risk-based | 12.16% | 12.16% | 13.44% | 8.78% |
| Peer 25th percentile | 12.85% | 12.85% | 14.07% | 8.92% | ||
| Peer median | 16.47% | 16.47% | 17.43% | 9.65% | ||
| Peer 75th percentile | 19.83% | 19.83% | 20.86% | 10.89% | ||
| This bank's percentile | NA | NA | NA | 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/991621/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.