Citizens First National Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Total risk-based capital ratio climbed 1.85 percentage points in Q2 2026, from 26.73% to 28.58%. It was the largest change from Q1 2026 among the key lines here. Among 114 Iowa banks, Citizens First National Bank sits 8th from the top on CET1 ratio, 27.33% as of Q2 2026. Against a median of 15.07% for banks in the $100M-1B asset tier, Citizens First National Bank reported 27.33% on CET1 ratio in Q2 2026, 12.26 points higher.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 27.33% |
| Tier 1 risk-based capital ratio | 27.33% |
| Total risk-based capital ratio | 28.58% |
| Tier 1 leverage ratio | 15.87% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $40.0M |
| Tier 1 capital | $40.0M |
| Total risk-based capital | $41.9M |
| Total equity capital | $39.4M |
| Risk-weighted assets | $146.5M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 15.36% |
| Tangible equity to tangible assets | 15.36% |
| Equity capital to average assets | 15.61% |
| Internal capital growth rate | 15.65% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $1.0M |
| Common stock surplus | $1.0M |
| Retained earnings | $38.0M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$650K |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 17.16% | 17.16% | 18.41% | 11.37% | $165.5M |
| Q4 2023 | 18.25% | 18.25% | 19.50% | 12.04% | $162.8M |
| Q1 2024 | 19.71% | 19.71% | 20.96% | 12.51% | $157.7M |
| Q2 2024 | 21.13% | 21.13% | 22.39% | 13.49% | $153.7M |
| Q3 2024 | 21.52% | 21.52% | 22.77% | 13.96% | $155.4M |
| Q4 2024 | 21.13% | 21.13% | 22.38% | 13.46% | $156.8M |
| Q1 2025 | 22.50% | 22.50% | 23.76% | 13.46% | $153.0M |
| Q2 2025 | 23.43% | 23.43% | 24.68% | 14.24% | $152.9M |
| Q3 2025 | 24.38% | 24.38% | 25.63% | 14.80% | $153.5M |
| Q4 2025 | 25.16% | 25.16% | 26.41% | 14.18% | $150.4M |
| Q1 2026 | 25.48% | 25.48% | 26.73% | 14.95% | $151.3M |
| Q2 2026 | 27.33% | 27.33% | 28.58% | 15.87% | $146.5M |
Citizens First National Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Citizens First National Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Citizens First National Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 4511) · FFIEC NIC profile (RSSD 424240)