Citizens First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.09% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 3.09% (RCOAH311).
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.
Common equity Tier 1 ratio 9.97% +3.47 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $30.5M | 30,488 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $305.7M | 305,686 | RCOAA223 |
| Recomputed ratio | 9.97% | numerator / denominator | |
| Filed ratio | 9.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.47 pp | $10.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.97% +1.97 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $30.5M | 30,488 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $305.7M | 305,686 | RCOAA223 |
| Recomputed ratio | 9.97% | numerator / denominator | |
| Filed ratio | 9.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.97 pp | $6.0M | capital that could be lost first |
Total risk-based capital ratio 11.09% +1.09 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $33.9M | 33,893 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $305.7M | 305,686 | RCOAA223 |
| Recomputed ratio | 11.09% | numerator / denominator | |
| Filed ratio | 11.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.09 pp | $3.3M | capital that could be lost first |
Tier 1 leverage ratio 8.24% +3.24 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $30.5M | 30,488 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $370.2M | 370,191 | RCOAA224 |
| Recomputed ratio | 8.24% | numerator / denominator | |
| Filed ratio | 8.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.24 pp | $12.0M | 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 | 10,985 | 10,985 | 10,985 | 10,685 | 10,685 | 9,785 | RCOAP742 |
| Retained earnings | 19,503 | 19,255 | 18,412 | 17,471 | 16,731 | 16,330 | RCOAKW00 |
| Accumulated other comprehensive income | (6,877) | (7,475) | (6,728) | (7,541) | (8,550) | (9,563) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,611 | 22,765 | 22,669 | 20,615 | 18,866 | 16,552 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,877 | 7,475 | 6,728 | 7,541 | 8,550 | 9,563 | P859 - P840 |
| Common equity Tier 1 capital | 30,488 | 30,240 | 29,397 | 28,156 | 27,416 | 26,115 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,488 | 30,240 | 29,397 | 28,156 | 27,416 | 26,115 | RCOA8274 |
| Tier 2 capital | 3,405 | 3,246 | 3,328 | 3,382 | 3,236 | 3,276 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,405 | 3,246 | 3,328 | 3,382 | 3,236 | 3,276 | RCOA5310 |
| Total capital | 33,893 | 33,486 | 32,725 | 31,538 | 30,652 | 29,391 | RCOA3792 |
| Total risk-weighted assets | 305,686 | 306,506 | 295,004 | 281,850 | 274,226 | 260,731 | RCOAA223 |
| Average total assets for the leverage ratio | 370,191 | 363,617 | 357,798 | 351,054 | 340,923 | 334,419 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $7.3M | $512K | 7.00% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $65.6M | $12.8M | 19.59% | 4.20% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $45.2M | $25.7M | 56.97% | 8.42% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.9M | $5.5M | 113.59% | 1.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $236.8M | $229.9M | 97.10% | 75.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.0M | $10.7M | 89.63% | 3.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.0M | $8.0M | 100.00% | 2.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $12.4M | NA | 4.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $293.3M | ties to item 31 ($293.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $305.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $305.7M | RCONG641, ties |
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 | Risk-based | 9.97% | 9.97% | 11.09% | 8.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.87% | 9.87% | 10.93% | 8.32% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.96% | 9.96% | 11.09% | 8.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.99% | 9.99% | 11.19% | 8.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.00% | 10.00% | 11.18% | 8.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.02% | 10.02% | 11.27% | 7.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.58% | 10.58% | 11.82% | 8.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.50% | 10.50% | 11.72% | 8.35% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.69% | 10.69% | 11.92% | 8.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.41% | 10.41% | 11.61% | 8.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.33% | 10.33% | 11.51% | 7.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.44% | 10.44% | 11.69% | 8.05% | 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 First Bank (this bank) | Risk-based | 9.97% | 9.97% | 11.09% | 8.24% | |
| First National Bank in Port Lavaca | $361.3M | CBLR | NA | NA | NA | 13.00% |
| Heritage Bank, N.A. | $361.1M | Risk-based | 15.33% | 15.33% | 16.59% | 10.81% |
| Rabun County Bank | $361.5M | CBLR | NA | NA | NA | 10.49% |
| American State Bank | $360.8M | CBLR | NA | NA | NA | 11.11% |
| Shell Lake State Bank | $361.8M | CBLR | NA | NA | NA | 12.31% |
| Roxboro Savings Bank, SSB | $360.7M | Risk-based | 38.92% | 38.92% | 40.17% | 18.97% |
| Native American Bank, N.A. | $362.0M | CBLR | NA | NA | NA | 14.39% |
| Desjardins Bank, N.A. | $362.1M | CBLR | NA | NA | NA | 19.31% |
| Legacy Bank | $360.2M | Risk-based | 27.83% | 27.83% | 28.81% | 20.64% |
| Bankokolona | $359.6M | CBLR | NA | NA | NA | 10.09% |
| Peer 25th percentile | 21.58% | 21.58% | 22.70% | 10.88% | ||
| Peer median | 27.83% | 27.83% | 28.81% | 12.66% | ||
| Peer 75th percentile | 33.37% | 33.37% | 34.49% | 17.83% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/2882983/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.