Citizens National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.43% (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: 10.43% (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 17.18% +10.68 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 | $87.4M | 87,413 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $508.8M | 508,800 | RCOAA223 |
| Recomputed ratio | 17.18% | numerator / denominator | |
| Filed ratio | 17.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.68 pp | $54.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.18% +9.18 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 | $87.4M | 87,413 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $508.8M | 508,800 | RCOAA223 |
| Recomputed ratio | 17.18% | numerator / denominator | |
| Filed ratio | 17.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.18 pp | $46.7M | capital that could be lost first |
Total risk-based capital ratio 18.43% +8.43 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 | $93.8M | 93,777 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $508.8M | 508,800 | RCOAA223 |
| Recomputed ratio | 18.43% | numerator / denominator | |
| Filed ratio | 18.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.43 pp | $42.9M | capital that could be lost first |
Tier 1 leverage ratio 12.73% +7.73 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 | $87.4M | 87,413 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $686.4M | 686,420 | RCOAA224 |
| Recomputed ratio | 12.73% | numerator / denominator | |
| Filed ratio | 12.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.73 pp | $53.1M | 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 | 2,993 | 2,993 | 2,993 | 2,993 | 2,993 | 2,993 | RCOAP742 |
| Retained earnings | 84,420 | 81,646 | 79,011 | 76,461 | 74,100 | 71,244 | RCOAKW00 |
| Accumulated other comprehensive income | (2,128) | (1,491) | (576) | (1,284) | (1,456) | (1,803) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 85,285 | 83,148 | 81,428 | 78,170 | 75,637 | 72,434 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,128 | 1,491 | 576 | 1,284 | 1,456 | 1,803 | P859 - P840 |
| Common equity Tier 1 capital | 87,413 | 84,639 | 82,004 | 79,454 | 77,093 | 74,237 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 87,413 | 84,639 | 82,004 | 79,454 | 77,093 | 74,237 | RCOA8274 |
| Tier 2 capital | 6,364 | 6,411 | 6,015 | 6,134 | 5,712 | 5,649 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,364 | 6,411 | 6,015 | 6,134 | 5,712 | 5,649 | RCOA5310 |
| Total capital | 93,777 | 91,050 | 88,019 | 85,588 | 82,805 | 79,886 | RCOA3792 |
| Total risk-weighted assets | 508,800 | 512,570 | 480,501 | 490,120 | 455,949 | 450,838 | RCOAA223 |
| Average total assets for the leverage ratio | 686,420 | 668,033 | 654,131 | 634,779 | 625,912 | 626,494 | 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 | $52.1M | $585K | 1.12% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $203.0M | $106.7M | 52.54% | 20.95% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $94.4M | $47.2M | 50.00% | 9.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1K | $1K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $327.9M | $315.6M | 96.23% | 61.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.6M | $23.3M | 99.04% | 4.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.8M | $15.8M | 100.00% | 3.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $509.2M | ties to item 31 ($509.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $509.2M | RCONB704 |
| Less: excess allowance for credit losses | $354K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $508.8M | 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 | 17.18% | 17.18% | 18.43% | 12.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.51% | 16.51% | 17.76% | 12.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.07% | 17.07% | 18.32% | 12.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.21% | 16.21% | 17.46% | 12.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.91% | 16.91% | 18.16% | 12.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.47% | 16.47% | 17.72% | 11.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.35% | 16.35% | 17.61% | 11.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.79% | 15.79% | 17.04% | 11.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.03% | 15.03% | 16.29% | 11.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.67% | 14.67% | 15.93% | 10.83% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.33% | 14.33% | 15.58% | 10.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.24% | 14.24% | 15.50% | 10.63% | 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 National Bank (this bank) | Risk-based | 17.18% | 17.18% | 18.43% | 12.73% | |
| Hometown Bank | $691.9M | Risk-based | 10.75% | 10.75% | 11.99% | 8.28% |
| Premier Bank Minnesota | $691.5M | Risk-based | 12.43% | 12.43% | 13.68% | 10.02% |
| American Nation Bank | $691.5M | CBLR | NA | NA | NA | 10.31% |
| Baker Boyer National Bank | $692.9M | Risk-based | 15.43% | 15.43% | 16.46% | 9.25% |
| Trupoint Bank | $690.8M | CBLR | NA | NA | NA | 10.60% |
| Citizens Bank | $690.6M | Risk-based | 12.51% | 12.51% | 13.59% | 9.78% |
| Southwest Bank | $693.7M | CBLR | NA | NA | NA | 11.33% |
| Capital Bank | $689.7M | Risk-based | 13.14% | 13.14% | 14.36% | 10.81% |
| Banknorth | $694.1M | Risk-based | 10.47% | 10.47% | 11.51% | 10.32% |
| First Community Bank of Central Alabama | $694.3M | Risk-based | 10.76% | 10.76% | 12.02% | 8.57% |
| Peer 25th percentile | 10.76% | 10.76% | 12.00% | 9.38% | ||
| Peer median | 12.43% | 12.43% | 13.59% | 10.17% | ||
| Peer 75th percentile | 12.82% | 12.82% | 14.02% | 10.53% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/59352/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.