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 11.45% +2.45 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 | $27.8M | 27,834 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $243.1M | 243,105 | RCOAA224 |
| Recomputed ratio | 11.45% | numerator / denominator | |
| Filed ratio | 11.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.45 pp | $6.0M | 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 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | RCOAP742 |
| Retained earnings | 19,834 | 19,660 | 19,452 | 19,007 | 18,964 | 19,064 | RCOAKW00 |
| Accumulated other comprehensive income | (4,541) | (4,404) | (4,352) | (4,598) | (6,162) | (6,285) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,293 | 23,256 | 23,100 | 22,409 | 20,802 | 20,779 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,541 | 4,404 | 4,352 | 4,598 | 6,162 | 6,285 | P859 - P840 |
| Common equity Tier 1 capital | 27,834 | 27,660 | 27,452 | 27,007 | 26,964 | 27,064 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,834 | 27,660 | 27,452 | 27,007 | 26,964 | 27,064 | 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 | 243,105 | 244,639 | 250,551 | 246,261 | 243,234 | 247,567 | 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 | 11.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.31% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.96% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.09% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.93% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.67% | 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 | 11.45% | |
| The Idabel National Bank | $242.3M | Risk-based | 23.53% | 23.53% | 24.81% | 16.18% |
| Waycross Bank & Trust | $242.2M | CBLR | NA | NA | NA | 12.15% |
| Arcadian Bank | $242.1M | CBLR | NA | NA | NA | 12.01% |
| Wells Fargo Delaware Trust Company, N.A. | $242.0M | Risk-based | 497.10% | 497.10% | 497.10% | 99.98% |
| The Commercial Bank of Grayson | $242.0M | Risk-based | 17.60% | 17.60% | 18.85% | 11.01% |
| Center National Bank | $242.6M | Risk-based | 16.56% | 16.56% | 17.76% | 11.05% |
| National Bank & Trust | $242.0M | CBLR | NA | NA | NA | 10.83% |
| First Farmers & Merchants National Bank | $242.6M | Risk-based | 14.32% | 14.32% | 15.31% | 11.62% |
| Bankchampaign, N.A. | $242.8M | Risk-based | 14.63% | 14.63% | 15.89% | 11.84% |
| Peer 25th percentile | 15.11% | 15.11% | 16.35% | 11.05% | ||
| Peer median | 17.08% | 17.08% | 18.31% | 11.84% | ||
| Peer 75th percentile | 22.05% | 22.05% | 23.32% | 12.15% | ||
| This bank's percentile | NA | NA | NA | 33 |
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/925055/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.