Citizens First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.58% (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: 20.58% (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 27.33% +20.83 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 | $40.0M | 40,031 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $146.5M | 146,488 | RCOAA223 |
| Recomputed ratio | 27.33% | numerator / denominator | |
| Filed ratio | 27.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +20.83 pp | $30.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.33% +19.33 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 | $40.0M | 40,031 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $146.5M | 146,488 | RCOAA223 |
| Recomputed ratio | 27.33% | numerator / denominator | |
| Filed ratio | 27.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.33 pp | $28.3M | capital that could be lost first |
Total risk-based capital ratio 28.58% +18.58 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 | $41.9M | 41,870 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $146.5M | 146,488 | RCOAA223 |
| Recomputed ratio | 28.58% | numerator / denominator | |
| Filed ratio | 28.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.58 pp | $27.2M | capital that could be lost first |
Tier 1 leverage ratio 15.87% +10.87 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 | $40.0M | 40,031 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $252.3M | 252,251 | RCOAA224 |
| Recomputed ratio | 15.87% | numerator / denominator | |
| Filed ratio | 15.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.87 pp | $27.4M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 38,031 | 36,543 | 35,845 | 35,422 | 33,821 | 32,421 | RCOAKW00 |
| Accumulated other comprehensive income | (650) | (477) | (220) | (263) | (575) | (676) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,381 | 38,066 | 37,625 | 37,159 | 35,246 | 33,745 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 650 | 477 | 220 | 263 | 575 | 676 | P859 - P840 |
| Common equity Tier 1 capital | 40,031 | 38,543 | 37,845 | 37,422 | 35,821 | 34,421 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,031 | 38,543 | 37,845 | 37,422 | 35,821 | 34,421 | RCOA8274 |
| Tier 2 capital | 1,839 | 1,898 | 1,885 | 1,923 | 1,918 | 1,919 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,839 | 1,898 | 1,885 | 1,923 | 1,918 | 1,919 | RCOA5310 |
| Total capital | 41,870 | 40,441 | 39,730 | 39,345 | 37,739 | 36,340 | RCOA3792 |
| Total risk-weighted assets | 146,488 | 151,287 | 150,412 | 153,523 | 152,917 | 152,976 | RCOAA223 |
| Average total assets for the leverage ratio | 252,251 | 257,890 | 266,820 | 252,875 | 251,465 | 255,793 | 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 | $30.6M | $245K | 0.80% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $87.6M | $1.1M | 1.28% | 0.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $15.5M | $9.0M | 58.31% | 6.13% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $508K | $762K | 150.00% | 0.52% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $43K | $43K | 100.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $121.6M | $121.6M | 100.00% | 82.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.7M | $2.9M | 77.04% | 1.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.4M | $11.4M | 100.00% | 7.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $147.1M | ties to item 31 ($147.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $147.1M | RCONB704 |
| Less: excess allowance for credit losses | $626K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $146.5M | 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 | 27.33% | 27.33% | 28.58% | 15.87% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.48% | 25.48% | 26.73% | 14.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.16% | 25.16% | 26.41% | 14.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.38% | 24.38% | 25.63% | 14.80% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.43% | 23.43% | 24.68% | 14.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.50% | 22.50% | 23.76% | 13.46% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.13% | 21.13% | 22.38% | 13.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.52% | 21.52% | 22.77% | 13.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.13% | 21.13% | 22.39% | 13.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.71% | 19.71% | 20.96% | 12.51% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.25% | 18.25% | 19.50% | 12.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.16% | 17.16% | 18.41% | 11.37% | 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 National Bank (this bank) | Risk-based | 27.33% | 27.33% | 28.58% | 15.87% | |
| Alliant Bank | $256.4M | Risk-based | 12.40% | 12.40% | 13.65% | 9.03% |
| Hibernia Bank | $256.6M | CBLR | NA | NA | NA | 11.54% |
| Cypress Bank & Trust | $256.8M | CBLR | NA | NA | NA | 11.76% |
| Heartland Bank | $256.1M | Risk-based | 15.00% | 15.00% | 16.25% | 13.23% |
| Bankers' Bank of Kansas | $255.7M | Risk-based | 17.97% | 17.97% | 19.22% | 16.31% |
| Idaho Trust Bank | $255.6M | Risk-based | 14.10% | 14.10% | 15.17% | 11.23% |
| Lee Bank & Trust Company | $257.3M | Risk-based | 26.17% | 26.17% | 27.44% | 14.11% |
| Western National Bank | $257.4M | CBLR | NA | NA | NA | 9.15% |
| Union State Bank of Hazen | $257.4M | CBLR | NA | NA | NA | 8.96% |
| Home Bank of California | $255.4M | CBLR | NA | NA | NA | 12.27% |
| Peer 25th percentile | 14.10% | 14.10% | 15.17% | 9.67% | ||
| Peer median | 15.00% | 15.00% | 16.25% | 11.65% | ||
| Peer 75th percentile | 17.97% | 17.97% | 19.22% | 12.99% | ||
| This bank's percentile | 100 | 100 | 100 | 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/424240/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.