Citizens Bank of the South: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.84% (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: 10.84% (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 17.59% +11.09 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 | $48.6M | 48,634 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.5M | 276,534 | RCOAA223 |
| Recomputed ratio | 17.59% | numerator / denominator | |
| Filed ratio | 17.59% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.09 pp | $30.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.59% +9.59 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 | $48.6M | 48,634 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.5M | 276,534 | RCOAA223 |
| Recomputed ratio | 17.59% | numerator / denominator | |
| Filed ratio | 17.59% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.59 pp | $26.5M | capital that could be lost first |
Total risk-based capital ratio 18.84% +8.84 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 | $52.1M | 52,095 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.5M | 276,534 | RCOAA223 |
| Recomputed ratio | 18.84% | numerator / denominator | |
| Filed ratio | 18.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.84 pp | $24.4M | capital that could be lost first |
Tier 1 leverage ratio 11.94% +6.94 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 | $48.6M | 48,634 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $407.4M | 407,439 | RCOAA224 |
| Recomputed ratio | 11.94% | numerator / denominator | |
| Filed ratio | 11.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.94 pp | $28.3M | 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 | 19,600 | 19,600 | 19,600 | 19,600 | 19,600 | 19,600 | RCOAP742 |
| Retained earnings | 29,034 | 27,435 | 27,817 | 26,046 | 24,581 | 23,277 | RCOAKW00 |
| Accumulated other comprehensive income | (282) | (221) | (180) | (232) | (430) | (378) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,352 | 46,814 | 47,237 | 45,414 | 43,751 | 42,499 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 282 | 221 | 180 | 232 | 430 | 378 | P859 - P840 |
| Common equity Tier 1 capital | 48,634 | 47,035 | 47,417 | 45,646 | 44,181 | 42,877 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,634 | 47,035 | 47,417 | 45,646 | 44,181 | 42,877 | RCOA8274 |
| Tier 2 capital | 3,461 | 3,401 | 3,230 | 3,158 | 3,052 | 2,958 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,461 | 3,401 | 3,230 | 3,158 | 3,052 | 2,958 | RCOA5310 |
| Total capital | 52,095 | 50,436 | 50,647 | 48,804 | 47,233 | 45,835 | RCOA3792 |
| Total risk-weighted assets | 276,534 | 271,685 | 257,847 | 252,289 | 243,713 | 236,182 | RCOAA223 |
| Average total assets for the leverage ratio | 407,439 | 373,844 | 368,550 | 360,322 | 342,750 | 332,308 | 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 | $33.3M | $504K | 1.51% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $46.6M | $9.1M | 19.64% | 3.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $132.6M | $70.0M | 52.75% | 25.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $256K | $384K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $170.9M | $170.9M | 100.00% | 61.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.5M | $15.3M | 98.69% | 5.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.7M | $10.7M | 100.00% | 3.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8K | 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 | $276.9M | does not tie to item 31 ($276.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $276.9M | RCONB704 |
| Less: excess allowance for credit losses | $411K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $276.5M | 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 | 17.59% | 17.59% | 18.84% | 11.94% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.31% | 17.31% | 18.56% | 12.58% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.39% | 18.39% | 19.64% | 12.87% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.09% | 18.09% | 19.34% | 12.67% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.13% | 18.13% | 19.38% | 12.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.15% | 18.15% | 19.41% | 12.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.98% | 18.98% | 20.23% | 12.82% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.93% | 18.93% | 20.18% | 12.83% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.79% | 18.79% | 20.04% | 12.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.44% | 18.44% | 19.69% | 12.52% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.38% | 19.38% | 20.63% | 12.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.21% | 19.21% | 20.46% | 12.18% | 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 the South (this bank) | Risk-based | 17.59% | 17.59% | 18.84% | 11.94% | |
| First Westroads Bank, Inc. | $394.9M | CBLR | NA | NA | NA | 11.36% |
| The First National Bank of Stanton | $394.9M | Risk-based | 40.14% | 40.14% | 41.39% | 17.49% |
| The Bank of Glen Burnie | $394.9M | Risk-based | 11.95% | 11.95% | 13.10% | 8.79% |
| Southern Independent Bank | $395.3M | CBLR | NA | NA | NA | 13.63% |
| Ascendia Bank | $395.3M | Risk-based | 13.67% | 13.67% | 14.33% | 9.29% |
| First National Bank of Pana | $394.8M | CBLR | NA | NA | NA | 10.55% |
| Peoples Trust Company of St. Albans | $395.4M | Risk-based | 16.41% | 16.41% | 17.67% | 11.79% |
| Austin Capital Bank SSB | $395.4M | Risk-based | 39.04% | 39.04% | 40.29% | 10.22% |
| Peoples State Bank of Hallettsville | $395.6M | CBLR | NA | NA | NA | 10.11% |
| Peer 25th percentile | 13.67% | 13.67% | 14.33% | 10.11% | ||
| Peer median | 16.41% | 16.41% | 17.67% | 10.55% | ||
| Peer 75th percentile | 39.04% | 39.04% | 40.29% | 11.79% | ||
| This bank's percentile | 60 | 60 | 60 | 78 |
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/367431/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.