Citizens Bank of the South: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Equity capital to average assets fell 0.66 percentage points from Q1 2026 to Q2 2026, ending at 11.87% against 12.52%. It was the largest change among the key lines on this page. Within Georgia, Citizens Bank of the South is 39th of 79 on CET1 ratio, 17.59% as of Q2 2026, above the middle of the field. The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. Citizens Bank of the South sits 2.52 points higher, at 17.59% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 17.59% |
| Tier 1 risk-based capital ratio | 17.59% |
| Total risk-based capital ratio | 18.84% |
| Tier 1 leverage ratio | 11.94% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $48.6M |
| Tier 1 capital | $48.6M |
| Total risk-based capital | $52.1M |
| Total equity capital | $48.4M |
| Risk-weighted assets | $276.5M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 12.24% |
| Tangible equity to tangible assets | 12.24% |
| Equity capital to average assets | 11.87% |
| Internal capital growth rate | 13.66% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $10.4M |
| Common stock surplus | $9.2M |
| Retained earnings | $29.0M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$282K |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 19.21% | 19.21% | 20.46% | 12.18% | $200.6M |
| Q4 2023 | 19.38% | 19.38% | 20.63% | 12.81% | $204.8M |
| Q1 2024 | 18.44% | 18.44% | 19.69% | 12.52% | $213.9M |
| Q2 2024 | 18.79% | 18.79% | 20.04% | 12.67% | $216.1M |
| Q3 2024 | 18.93% | 18.93% | 20.18% | 12.83% | $220.4M |
| Q4 2024 | 18.98% | 18.98% | 20.23% | 12.82% | $227.3M |
| Q1 2025 | 18.15% | 18.15% | 19.41% | 12.90% | $236.2M |
| Q2 2025 | 18.13% | 18.13% | 19.38% | 12.89% | $243.7M |
| Q3 2025 | 18.09% | 18.09% | 19.34% | 12.67% | $252.3M |
| Q4 2025 | 18.39% | 18.39% | 19.64% | 12.87% | $257.8M |
| Q1 2026 | 17.31% | 17.31% | 18.56% | 12.58% | $271.7M |
| Q2 2026 | 17.59% | 17.59% | 18.84% | 11.94% | $276.5M |
Citizens Bank of the South regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Citizens Bank of the South, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Citizens Bank of the South profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 19420) · FFIEC NIC profile (RSSD 367431)