Citizens Bank of Americus: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.94% (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: 10.94% (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 17.69% +11.19 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 | $52.9M | 52,928 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.2M | 299,203 | RCOAA223 |
| Recomputed ratio | 17.69% | numerator / denominator | |
| Filed ratio | 17.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.19 pp | $33.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.69% +9.69 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 | $52.9M | 52,928 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.2M | 299,203 | RCOAA223 |
| Recomputed ratio | 17.69% | numerator / denominator | |
| Filed ratio | 17.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.69 pp | $29.0M | capital that could be lost first |
Total risk-based capital ratio 18.94% +8.94 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 | $56.7M | 56,681 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.2M | 299,203 | RCOAA223 |
| Recomputed ratio | 18.94% | numerator / denominator | |
| Filed ratio | 18.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.94 pp | $26.8M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $52.9M | 52,928 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $516.3M | 516,320 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $27.1M | 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 | 14,663 | 14,625 | 14,586 | 14,528 | 14,495 | 14,462 | RCOAP742 |
| Retained earnings | 38,265 | 37,055 | 36,002 | 34,944 | 33,871 | 32,801 | RCOAKW00 |
| Accumulated other comprehensive income | (4,415) | (4,624) | (4,019) | (4,652) | (5,623) | (6,306) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,513 | 47,056 | 46,569 | 44,820 | 42,743 | 40,957 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,415 | 4,624 | 4,019 | 4,652 | 5,623 | 6,306 | P859 - P840 |
| Common equity Tier 1 capital | 52,928 | 51,680 | 50,588 | 49,472 | 48,366 | 47,263 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,928 | 51,680 | 50,588 | 49,472 | 48,366 | 47,263 | RCOA8274 |
| Tier 2 capital | 3,753 | 3,673 | 3,703 | 3,511 | 3,493 | 3,393 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,753 | 3,673 | 3,703 | 3,511 | 3,493 | 3,393 | RCOA5310 |
| Total capital | 56,681 | 55,353 | 54,291 | 52,983 | 51,859 | 50,656 | RCOA3792 |
| Total risk-weighted assets | 299,203 | 292,963 | 295,493 | 279,902 | 278,337 | 270,310 | RCOAA223 |
| Average total assets for the leverage ratio | 516,320 | 511,655 | 490,627 | 494,643 | 495,625 | 485,875 | 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 | $120.9M | $29K | 0.02% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $112.4M | $19.5M | 17.31% | 6.48% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $59.2M | $39.8M | 67.12% | 13.24% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $190K | $285K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $211.8M | $208.2M | 98.30% | 69.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.7M | $15.6M | 93.32% | 5.19% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.0M | $17.0M | 100.00% | 5.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $300.3M | ties to item 31 ($300.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $300.3M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $299.2M | 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 | 17.69% | 17.69% | 18.94% | 10.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.64% | 17.64% | 18.89% | 10.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.12% | 17.12% | 18.37% | 10.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.67% | 17.67% | 18.93% | 10.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.38% | 17.38% | 18.63% | 9.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.48% | 17.48% | 18.74% | 9.73% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.29% | 16.29% | 17.54% | 10.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.51% | 15.51% | 16.77% | 10.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.84% | 15.84% | 17.09% | 10.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.77% | 15.77% | 17.03% | 9.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.45% | 15.45% | 16.70% | 9.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.85% | 14.85% | 16.11% | 9.57% | 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 of Americus (this bank) | Risk-based | 17.69% | 17.69% | 18.94% | 10.25% | |
| Citizens State Bank | $511.4M | Risk-based | 16.70% | 16.70% | 18.00% | 13.18% |
| Texas Republic Bank, N.A. | $510.6M | CBLR | NA | NA | NA | 13.35% |
| The Callaway Bank | $511.5M | CBLR | NA | NA | NA | 10.12% |
| Rondout Savings Bank | $512.0M | Risk-based | 14.86% | 14.86% | 16.10% | 9.79% |
| State Bank Financial | $512.1M | Risk-based | 13.73% | 13.73% | 14.65% | 9.94% |
| First Robinson Savings Bank, N.A. | $512.1M | Risk-based | 12.93% | 12.93% | 14.08% | 8.74% |
| The Bank of Advance | $509.9M | CBLR | NA | NA | NA | 13.01% |
| First State Bank and Trust | $509.6M | Risk-based | 22.37% | 22.37% | 23.51% | 9.25% |
| First State Bank | $512.7M | CBLR | NA | NA | NA | 10.53% |
| Great American Bank | $513.2M | CBLR | NA | NA | NA | 10.97% |
| Peer 25th percentile | 13.73% | 13.73% | 14.65% | 9.82% | ||
| Peer median | 14.86% | 14.86% | 16.10% | 10.33% | ||
| Peer 75th percentile | 16.70% | 16.70% | 18.00% | 12.50% | ||
| This bank's percentile | 80 | 80 | 80 | 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/19936/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.