Citizens Bank of Chatsworth: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.88% (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: 16.88% (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 24.05% +17.55 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 | $5.5M | 5,505 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,886 | RCOAA223 |
| Recomputed ratio | 24.05% | numerator / denominator | |
| Filed ratio | 24.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.55 pp | $4.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.05% +16.05 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 | $5.5M | 5,505 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,886 | RCOAA223 |
| Recomputed ratio | 24.05% | numerator / denominator | |
| Filed ratio | 24.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.05 pp | $3.7M | capital that could be lost first |
Total risk-based capital ratio 24.88% +14.88 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 | $5.7M | 5,693 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,886 | RCOAA223 |
| Recomputed ratio | 24.88% | numerator / denominator | |
| Filed ratio | 24.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.88 pp | $3.4M | capital that could be lost first |
Tier 1 leverage ratio 13.70% +8.70 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 | $5.5M | 5,505 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $40.2M | 40,187 | RCOAA224 |
| Recomputed ratio | 13.70% | numerator / denominator | |
| Filed ratio | 13.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.70 pp | $3.5M | 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 | 6,606 | 6,606 | 6,606 | 6,606 | 6,606 | 6,606 | RCOAP742 |
| Retained earnings | (971) | (947) | (879) | (909) | (898) | (930) | RCOAKW00 |
| Accumulated other comprehensive income | (2,148) | (2,051) | (1,927) | (2,642) | (3,007) | (2,783) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,487 | 3,608 | 3,800 | 3,055 | 2,701 | 2,893 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,018 | 1,904 | 1,764 | 2,463 | 2,811 | 2,571 | P859 - P840 |
| Common equity Tier 1 capital | 5,505 | 5,512 | 5,564 | 5,518 | 5,512 | 5,464 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 5,505 | 5,512 | 5,564 | 5,518 | 5,512 | 5,464 | RCOA8274 |
| Tier 2 capital | 188 | 281 | 284 | 256 | 265 | 281 | RCOA5311 |
| Allowance includable in Tier 2 capital | 188 | 281 | 284 | 256 | 265 | 281 | RCOA5310 |
| Total capital | 5,693 | 5,793 | 5,848 | 5,774 | 5,777 | 5,745 | RCOA3792 |
| Total risk-weighted assets | 22,886 | 22,440 | 22,689 | 20,402 | 21,140 | 22,419 | RCOAA223 |
| Average total assets for the leverage ratio | 40,187 | 40,786 | 39,324 | 39,272 | 41,011 | 43,333 | 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 | $3.7M | $162K | 4.35% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15.5M | $3.7M | 23.67% | 15.99% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $589K | $294K | 50.00% | 1.29% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $53K | $53K | 100.00% | 0.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $16.7M | $15.3M | 91.67% | 66.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.5M | $2.2M | 88.88% | 9.61% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $74K | $925K | 1250.00% | 4.04% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $295K | $295K | 100.00% | 1.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $22.9M | ties to item 31 ($22.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $22.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $22.9M | 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 | 24.05% | 24.05% | 24.88% | 13.70% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 24.56% | 24.56% | 25.82% | 13.51% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 24.52% | 24.52% | 25.77% | 14.15% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 27.05% | 27.05% | 28.30% | 14.05% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 26.07% | 26.07% | 27.33% | 13.44% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 24.37% | 24.37% | 25.63% | 12.61% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 23.32% | 23.32% | 24.58% | 13.80% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 22.57% | 22.57% | 23.82% | 12.96% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 20.63% | 20.63% | 21.89% | 13.34% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 20.38% | 20.38% | 21.64% | 13.16% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 20.05% | 20.05% | 21.31% | 13.95% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 19.79% | 19.79% | 21.05% | 13.90% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Chatsworth (this bank) | Risk-based | 24.05% | 24.05% | 24.88% | 13.70% | |
| The First National Bank of Primghar | $36.3M | Risk-based | 16.77% | 16.77% | 17.72% | 14.25% |
| The Farmers and Merchants State Bank | $36.0M | CBLR | NA | NA | NA | 11.89% |
| Mutual Savings and Loan Association | $35.9M | Risk-based | 98.90% | 98.90% | 99.97% | 47.17% |
| State Bank of Canton | $36.6M | Risk-based | 41.83% | 41.83% | 42.82% | 22.06% |
| Nebraska State Bank | $36.6M | CBLR | NA | NA | NA | 13.42% |
| Farmers State Bank | $36.7M | CBLR | NA | NA | NA | 13.07% |
| The First National Bank of Fairfax | $35.6M | CBLR | NA | NA | NA | 38.46% |
| Citizens State Bank | $35.6M | CBLR | NA | NA | NA | 11.43% |
| Farmers State Bank of Hoffman | $36.9M | CBLR | NA | NA | NA | 12.63% |
| The Marion National Bank | $35.4M | CBLR | NA | NA | NA | 12.99% |
| Peer 25th percentile | 29.30% | 29.30% | 30.27% | 12.72% | ||
| Peer median | 41.83% | 41.83% | 42.82% | 13.24% | ||
| Peer 75th percentile | 70.36% | 70.36% | 71.39% | 20.11% | ||
| This bank's percentile | 33 | 33 | 33 | 60 |
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/441135/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.