The Citizens Bank: 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 10.56% +1.56 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 | $26.5M | 26,549 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $251.4M | 251,400 | RCOAA224 |
| Recomputed ratio | 10.56% | numerator / denominator | |
| Filed ratio | 10.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.56 pp | $3.9M | 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 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | RCOAP742 |
| Retained earnings | 24,849 | 24,112 | 23,592 | 22,922 | 22,309 | 21,683 | RCOAKW00 |
| Accumulated other comprehensive income | (3,685) | (3,700) | (3,579) | (3,819) | (4,623) | (4,461) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,864 | 22,112 | 21,713 | 20,803 | 19,386 | 18,922 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,685 | 3,700 | 3,579 | 3,819 | 4,623 | 4,461 | P859 - P840 |
| Common equity Tier 1 capital | 26,549 | 25,812 | 25,292 | 24,622 | 24,009 | 23,383 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,549 | 25,812 | 25,292 | 24,622 | 24,009 | 23,383 | 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 | 251,400 | 247,379 | 252,579 | 254,024 | 247,273 | 230,523 | 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 | 10.56% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.01% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.84% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.01% | 14.01% | 15.15% | 9.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.03% | 13.03% | 14.12% | 8.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.41% | 12.41% | 13.54% | 8.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.35% | 12.35% | 13.50% | 8.43% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.28% | 12.28% | 13.35% | 8.66% | 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 |
|---|---|---|---|---|---|---|
| The Citizens Bank (this bank) | CBLR | NA | NA | NA | 10.56% | |
| Great North Bank | $233.4M | Risk-based | 12.99% | 12.99% | 13.86% | 8.84% |
| United Farmers State Bank | $233.8M | CBLR | NA | NA | NA | 10.33% |
| Farmers and Merchants State Bank, Bloomfield, Nebraska | $232.9M | Risk-based | 17.01% | 17.01% | 18.26% | 9.45% |
| Cornerstone Bank | $232.8M | CBLR | NA | NA | NA | 10.86% |
| Farmers State Bank | $232.6M | Risk-based | 18.20% | 18.20% | 19.45% | 12.63% |
| Security State Bank of Marine | $232.5M | Risk-based | 15.08% | 15.08% | 16.34% | 10.87% |
| Anna-Jonesboro National Bank | $234.2M | Risk-based | 31.95% | 31.95% | 33.21% | 14.57% |
| First State Bank | $232.5M | Risk-based | 13.49% | 13.49% | 14.53% | 11.76% |
| Taylorsville Savings Bank, SSB | $232.4M | Risk-based | 12.95% | 12.95% | 13.99% | 8.08% |
| Peer 25th percentile | 13.24% | 13.24% | 14.26% | 9.45% | ||
| Peer median | 15.08% | 15.08% | 16.34% | 10.86% | ||
| Peer 75th percentile | 17.60% | 17.60% | 18.85% | 11.76% | ||
| This bank's percentile | NA | NA | NA | 44 |
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/374130/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.