Citizens Bank & Trust Company: 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 11.78% +2.78 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 | $66.4M | 66,414 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $563.7M | 563,722 | RCOAA224 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.78 pp | $15.7M | 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 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | RCOAP742 |
| Retained earnings | 64,391 | 65,174 | 63,037 | 63,828 | 61,886 | 62,409 | RCOAKW00 |
| Accumulated other comprehensive income | (5,815) | (5,651) | (4,828) | (5,179) | (6,923) | (6,986) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,076 | 62,023 | 60,709 | 61,149 | 57,463 | 57,923 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,338 | 5,174 | 4,351 | 4,702 | 6,446 | 6,509 | P859 - P840 |
| Common equity Tier 1 capital | 66,414 | 67,197 | 65,060 | 65,851 | 63,909 | 64,432 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 66,414 | 67,197 | 65,060 | 65,851 | 63,909 | 64,432 | 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 | 563,722 | 560,529 | 549,836 | 536,757 | 543,423 | 536,090 | 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 | 11.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.99% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.93% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.95% | 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 & Trust Company (this bank) | CBLR | NA | NA | NA | 11.78% | |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Century Bank | $566.2M | CBLR | NA | NA | NA | 10.12% |
| Jefferson Security Bank | $566.1M | Risk-based | 12.97% | 12.97% | 14.22% | 8.39% |
| Redwood Capital Bank | $566.0M | Risk-based | 14.41% | 14.41% | 15.66% | 10.96% |
| First Commercial Bank, N.A. | $565.9M | Risk-based | 19.05% | 19.05% | 20.30% | 10.25% |
| Farmers and Merchants Bank | $565.8M | CBLR | NA | NA | NA | 14.19% |
| South Ottumwa Savings Bank | $565.4M | Risk-based | 18.33% | 18.33% | 19.24% | 13.00% |
| Capitol Bank | $565.3M | Risk-based | 15.76% | 15.76% | 17.01% | 12.42% |
| International Bank of Commerce | $567.8M | Risk-based | 32.79% | 32.79% | 33.83% | 13.60% |
| Peoples Bank of Kentucky, Inc. | $564.9M | Risk-based | 16.27% | 16.27% | 17.54% | 11.13% |
| Peer 25th percentile | 15.08% | 15.08% | 16.34% | 10.43% | ||
| Peer median | 16.27% | 16.27% | 17.54% | 11.78% | ||
| Peer 75th percentile | 18.69% | 18.69% | 19.77% | 12.93% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/192147/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.