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 12.67% +3.67 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 | $28.1M | 28,143 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $222.1M | 222,076 | RCOAA224 |
| Recomputed ratio | 12.67% | numerator / denominator | |
| Filed ratio | 12.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.67 pp | $8.2M | 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 | 16,083 | 16,083 | 16,083 | 16,083 | 13,333 | 13,333 | RCOAP742 |
| Retained earnings | 12,558 | 12,059 | 11,640 | 10,684 | 12,943 | 12,444 | RCOAKW00 |
| Accumulated other comprehensive income | (3,180) | (3,258) | (2,957) | (3,223) | (3,907) | (4,253) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,461 | 24,884 | 24,766 | 23,544 | 22,369 | 21,524 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,682 | 2,769 | 2,376 | 2,665 | 3,320 | 4,253 | P859 - P840 |
| Common equity Tier 1 capital | 28,143 | 27,653 | 27,142 | 26,209 | 25,689 | 25,777 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,143 | 27,653 | 27,142 | 26,209 | 25,689 | 25,777 | 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 | 222,076 | 222,239 | 221,312 | 213,223 | 201,615 | 200,795 | 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 | 12.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.74% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 12.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 12.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 12.70% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.64% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.33% | 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 | 12.67% | |
| FCNB Bank | $220.4M | Risk-based | 10.11% | 10.11% | 10.94% | 8.06% |
| The Hicksville Bank | $220.6M | CBLR | NA | NA | NA | 9.37% |
| Commerce Bank | $220.0M | Risk-based | 17.11% | 17.11% | 18.37% | 13.87% |
| Carson Bank | $219.9M | Risk-based | 11.73% | 11.73% | 12.79% | 8.28% |
| Friend Bank | $221.0M | CBLR | NA | NA | NA | 13.52% |
| Merchants State Bank | $219.6M | CBLR | NA | NA | NA | 17.26% |
| First Peoples Bank of Tennessee | $219.5M | Risk-based | 13.94% | 13.94% | 15.20% | 11.41% |
| Bank of Milton | $221.4M | CBLR | NA | NA | NA | 9.51% |
| United Citizens Bank & Trust Company | $219.3M | CBLR | NA | NA | NA | 10.02% |
| Farmers State Bank | $221.4M | CBLR | NA | NA | NA | 12.73% |
| Peer 25th percentile | 11.32% | 11.32% | 12.33% | 9.41% | ||
| Peer median | 12.83% | 12.83% | 13.99% | 10.71% | ||
| Peer 75th percentile | 14.73% | 14.73% | 15.99% | 13.32% | ||
| This bank's percentile | NA | NA | NA | 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/617145/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.