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 13.12% +4.12 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 | $50.2M | 50,243 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $383.1M | 383,095 | RCOAA224 |
| Recomputed ratio | 13.12% | numerator / denominator | |
| Filed ratio | 13.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.12 pp | $15.8M | 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 | 40,000 | 40,000 | 40,000 | 40,000 | 30,000 | 30,000 | RCOAP742 |
| Retained earnings | 10,243 | 9,686 | 8,543 | 8,361 | 17,332 | 17,088 | RCOAKW00 |
| Accumulated other comprehensive income | (3,193) | (3,532) | (2,553) | (2,988) | (4,111) | (5,071) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 47,050 | 46,154 | 45,990 | 45,373 | 43,221 | 42,017 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,193 | 3,532 | 2,553 | 2,988 | 4,111 | 5,071 | P859 - P840 |
| Common equity Tier 1 capital | 50,243 | 49,686 | 48,543 | 48,361 | 47,332 | 47,088 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,243 | 49,686 | 48,543 | 48,361 | 47,332 | 47,088 | 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 | 383,095 | 374,773 | 373,442 | 362,577 | 345,766 | 333,960 | 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 | 13.12% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.06% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.17% | 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 | 13.12% | |
| The Harbor Bank of Maryland | $383.2M | CBLR | NA | NA | NA | 12.36% |
| American Community Bank of Indiana | $383.0M | Risk-based | 10.97% | 10.97% | 12.22% | 9.83% |
| Sandhills State Bank | $382.8M | Risk-based | 10.78% | 10.78% | 11.82% | 8.42% |
| The Delaware National Bank of Delhi | $384.1M | CBLR | NA | NA | NA | 9.61% |
| Libertyville Savings Bank | $384.1M | Risk-based | 15.62% | 15.62% | 16.56% | 11.04% |
| McCurtain County National Bank | $384.2M | CBLR | NA | NA | NA | 15.65% |
| First State Bank | $384.2M | CBLR | NA | NA | NA | 9.77% |
| Earlham Savings Bank | $382.5M | Risk-based | 16.78% | 16.78% | 18.05% | 9.53% |
| The Riddell National Bank | $384.3M | Risk-based | 11.00% | 11.00% | 12.22% | 8.49% |
| Byron Bank | $384.4M | CBLR | NA | NA | NA | 10.23% |
| Peer 25th percentile | 10.97% | 10.97% | 12.22% | 9.55% | ||
| Peer median | 11.00% | 11.00% | 12.22% | 9.80% | ||
| Peer 75th percentile | 15.62% | 15.62% | 16.56% | 10.84% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/829041/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.