Citizens National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.27% (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: 8.27% (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 15.08% +8.58 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 | $219.0M | 219,035 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.45B | 1,452,162 | RCOAA223 |
| Recomputed ratio | 15.08% | numerator / denominator | |
| Filed ratio | 15.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.58 pp | $124.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.08% +7.08 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 | $219.0M | 219,035 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.45B | 1,452,162 | RCOAA223 |
| Recomputed ratio | 15.08% | numerator / denominator | |
| Filed ratio | 15.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.08 pp | $102.9M | capital that could be lost first |
Total risk-based capital ratio 16.27% +6.27 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 | $236.2M | 236,231 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.45B | 1,452,162 | RCOAA223 |
| Recomputed ratio | 16.27% | numerator / denominator | |
| Filed ratio | 16.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.27 pp | $91.0M | capital that could be lost first |
Tier 1 leverage ratio 11.17% +6.17 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 | $219.0M | 219,035 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.96B | 1,961,281 | RCOAA224 |
| Recomputed ratio | 11.17% | numerator / denominator | |
| Filed ratio | 11.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.17 pp | $121.0M | 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 | 26,300 | 26,300 | 26,300 | 26,300 | 26,300 | 26,300 | RCOAP742 |
| Retained earnings | 192,735 | 186,561 | 186,841 | 179,033 | 174,052 | 168,873 | RCOAKW00 |
| Accumulated other comprehensive income | (26,841) | (25,888) | (24,577) | (27,839) | (31,734) | (33,868) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 192,194 | 186,973 | 188,564 | 177,494 | 168,618 | 161,305 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 26,841 | 25,888 | 24,577 | 27,839 | 31,734 | 33,868 | P859 - P840 |
| Common equity Tier 1 capital | 219,035 | 212,861 | 213,141 | 205,333 | 200,352 | 195,173 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 219,035 | 212,861 | 213,141 | 205,333 | 200,352 | 195,173 | RCOA8274 |
| Tier 2 capital | 17,196 | 16,915 | 16,326 | 16,043 | 15,265 | 14,787 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,196 | 16,915 | 16,326 | 16,043 | 15,265 | 14,787 | RCOA5310 |
| Total capital | 236,231 | 229,776 | 229,467 | 221,376 | 215,617 | 209,960 | RCOA3792 |
| Total risk-weighted assets | 1,452,162 | 1,434,390 | 1,414,392 | 1,434,776 | 1,410,984 | 1,401,904 | RCOAA223 |
| Average total assets for the leverage ratio | 1,961,281 | 1,974,370 | 1,965,731 | 1,940,161 | 1,904,006 | 1,930,647 | 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 | $130.3M | $14.5M | 11.16% | 1.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $473.1M | $60.0M | 12.68% | 4.13% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $194.2M | $97.3M | 50.10% | 6.70% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $59.0M | $88.5M | 150.00% | 6.09% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $208K | $312K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.08B | $1.04B | 96.56% | 71.71% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $127K | $127K | 100.00% | 0.01% | RC-R Part II, item 7 |
| All other assets | $61.3M | $56.3M | 91.82% | 3.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $86.2M | $86.1M | 99.81% | 5.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $998K | $998K | 100.00% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $6.8M | NA | 0.47% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.45B | ties to item 31 ($1.45B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.45B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.45B | 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 | 15.08% | 15.08% | 16.27% | 11.17% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.84% | 14.84% | 16.02% | 10.78% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.07% | 15.07% | 16.22% | 10.84% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.31% | 14.31% | 15.43% | 10.58% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.20% | 14.20% | 15.28% | 10.52% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.92% | 13.92% | 14.98% | 10.11% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.77% | 13.77% | 14.80% | 10.03% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.92% | 13.92% | 15.00% | 10.23% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.52% | 13.52% | 14.59% | 10.44% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.46% | 13.46% | 14.53% | 10.02% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.57% | 13.57% | 14.63% | 10.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.18% | 13.18% | 14.22% | 10.15% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 15.08% | 15.08% | 16.27% | 11.17% | |
| Planters Bank, Inc. | $1.96B | Risk-based | 15.01% | 15.01% | 16.26% | 12.45% |
| Tri City National Bank | $1.95B | CBLR | NA | NA | NA | 11.10% |
| First Commerce Bank | $1.96B | Risk-based | 11.17% | 11.17% | 12.12% | 10.15% |
| Commonwealth Business Bank | $1.97B | Risk-based | 18.65% | 18.65% | 19.87% | 13.93% |
| Climate First Bank | $1.94B | Risk-based | 9.83% | 9.83% | 10.87% | 9.66% |
| South Atlantic Bank | $1.98B | Risk-based | 11.27% | 11.27% | 12.21% | 9.42% |
| Thomaston Savings Bank | $1.93B | CBLR | NA | NA | NA | 10.68% |
| Bankwest, Incorporated | $1.93B | Risk-based | 10.58% | 10.58% | 11.57% | 9.21% |
| Great Plains National Bank | $1.93B | Risk-based | 10.86% | 10.86% | 12.10% | 9.42% |
| Whitaker Bank, Inc | $1.93B | CBLR | NA | NA | NA | 12.89% |
| Peer 25th percentile | 10.72% | 10.72% | 11.83% | 9.48% | ||
| Peer median | 11.17% | 11.17% | 12.12% | 10.42% | ||
| Peer 75th percentile | 13.14% | 13.14% | 14.23% | 12.11% | ||
| This bank's percentile | 86 | 86 | 86 | 70 |
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/717737/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.