Citizens Guaranty Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.47% (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: 4.47% (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 11.22% +4.72 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 | $25.9M | 25,859 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $230.6M | 230,559 | RCOAA223 |
| Recomputed ratio | 11.22% | numerator / denominator | |
| Filed ratio | 11.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.72 pp | $10.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.22% +3.22 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 | $25.9M | 25,859 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $230.6M | 230,559 | RCOAA223 |
| Recomputed ratio | 11.22% | numerator / denominator | |
| Filed ratio | 11.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.22 pp | $7.4M | capital that could be lost first |
Total risk-based capital ratio 12.47% +2.47 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 | $28.7M | 28,746 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $230.6M | 230,559 | RCOAA223 |
| Recomputed ratio | 12.47% | numerator / denominator | |
| Filed ratio | 12.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.47 pp | $5.7M | capital that could be lost first |
Tier 1 leverage ratio 8.65% +3.65 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 | $25.9M | 25,859 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $299.1M | 299,068 | RCOAA224 |
| Recomputed ratio | 8.65% | numerator / denominator | |
| Filed ratio | 8.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.65 pp | $10.9M | 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 | 6,160 | 6,160 | 6,160 | 6,160 | 6,160 | 6,160 | RCOAP742 |
| Retained earnings | 19,699 | 20,291 | 19,123 | 18,034 | 17,351 | 17,527 | RCOAKW00 |
| Accumulated other comprehensive income | (216) | (224) | (242) | (273) | (365) | (442) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,643 | 26,227 | 25,041 | 23,921 | 23,146 | 23,245 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 216 | 224 | 242 | 273 | 365 | 442 | P859 - P840 |
| Common equity Tier 1 capital | 25,859 | 26,451 | 25,283 | 24,194 | 23,511 | 23,687 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,859 | 26,451 | 25,283 | 24,194 | 23,511 | 23,687 | RCOA8274 |
| Tier 2 capital | 2,887 | 2,792 | 2,788 | 2,709 | 2,670 | 2,711 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,887 | 2,792 | 2,788 | 2,709 | 2,670 | 2,711 | RCOA5310 |
| Total capital | 28,746 | 29,243 | 28,071 | 26,903 | 26,181 | 26,398 | RCOA3792 |
| Total risk-weighted assets | 230,559 | 222,786 | 222,576 | 216,393 | 213,238 | 216,529 | RCOAA223 |
| Average total assets for the leverage ratio | 299,068 | 297,456 | 293,435 | 291,773 | 289,646 | 288,063 | 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 | $6.1M | $228K | 3.77% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.4M | $2.0M | 27.05% | 0.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $167.6M | $93.6M | 55.84% | 40.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $2.8M | 150.00% | 1.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $112.8M | $110.6M | 98.10% | 47.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.2M | $10.5M | 94.37% | 4.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.6M | $10.6M | 100.00% | 4.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $613K | NA | 0.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $230.4M | does not tie to item 31 ($231.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $231.0M | RCONB704 |
| Less: excess allowance for credit losses | $439K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $230.6M | 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 | 11.22% | 11.22% | 12.47% | 8.65% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.87% | 11.87% | 13.13% | 8.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.36% | 11.36% | 12.61% | 8.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.18% | 11.18% | 12.43% | 8.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.03% | 11.03% | 12.28% | 8.12% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.94% | 10.94% | 12.19% | 8.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.78% | 10.78% | 12.04% | 8.00% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.56% | 10.56% | 11.82% | 7.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.40% | 10.40% | 11.66% | 7.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.28% | 10.28% | 11.53% | 7.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.25% | 10.25% | 11.50% | 7.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.16% | 10.16% | 11.41% | 7.23% | 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 Guaranty Bank (this bank) | Risk-based | 11.22% | 11.22% | 12.47% | 8.65% | |
| Valuebank Texas | $303.6M | CBLR | NA | NA | NA | 12.54% |
| Community Bank & Trust Company | $303.5M | Risk-based | 12.45% | 12.45% | 13.70% | 8.28% |
| Tompkins State Bank | $303.5M | Risk-based | 14.96% | 14.96% | 15.74% | 9.82% |
| First Heritage Bank | $303.4M | CBLR | NA | NA | NA | 9.05% |
| Citizens National Bank at Brownwood | $303.4M | CBLR | NA | NA | NA | 10.47% |
| Valley Bank of Commerce | $304.1M | Risk-based | 23.30% | 23.30% | 24.56% | 14.47% |
| Security Bank Midwest | $304.1M | CBLR | NA | NA | NA | 10.52% |
| Bedford Federal Savings Bank | $303.0M | CBLR | NA | NA | NA | 9.96% |
| Global Bank | $304.2M | CBLR | NA | NA | NA | 12.11% |
| SJN Bank of Kansas | $302.9M | Risk-based | 12.22% | 12.22% | 13.48% | 9.24% |
| Peer 25th percentile | 12.39% | 12.39% | 13.64% | 9.38% | ||
| Peer median | 13.70% | 13.70% | 14.72% | 10.22% | ||
| Peer 75th percentile | 17.05% | 17.05% | 17.94% | 11.71% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/764816/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.