The Citizens National Bank of Hammond: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.60% (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: 6.60% (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 13.85% +7.35 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 | $2.0M | 1,995 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.4M | 14,403 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.35 pp | $1.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.85% +5.85 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 | $2.0M | 1,995 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.4M | 14,403 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.85 pp | $843K | capital that could be lost first |
Total risk-based capital ratio 14.60% +4.60 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 | $2.1M | 2,103 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.4M | 14,403 | RCOAA223 |
| Recomputed ratio | 14.60% | numerator / denominator | |
| Filed ratio | 14.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.60 pp | $663K | capital that could be lost first |
Tier 1 leverage ratio 7.92% +2.92 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 | $2.0M | 1,995 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $25.2M | 25,175 | RCOAA224 |
| Recomputed ratio | 7.92% | numerator / denominator | |
| Filed ratio | 7.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.92 pp | $736K | 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 | 638 | 638 | 638 | 638 | 638 | 638 | RCOAP742 |
| Retained earnings | 1,357 | 1,483 | 1,585 | 1,703 | 1,749 | 1,904 | RCOAKW00 |
| Accumulated other comprehensive income | (147) | (146) | (129) | (136) | (178) | (182) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,848 | 1,975 | 2,094 | 2,205 | 2,209 | 2,360 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 147 | 146 | 129 | 136 | 178 | 182 | P859 - P840 |
| Common equity Tier 1 capital | 1,995 | 2,121 | 2,223 | 2,341 | 2,387 | 2,542 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,995 | 2,121 | 2,223 | 2,341 | 2,387 | 2,542 | RCOA8274 |
| Tier 2 capital | 108 | 120 | 121 | 135 | 138 | 134 | RCOA5311 |
| Allowance includable in Tier 2 capital | 108 | 120 | 121 | 135 | 138 | 134 | RCOA5310 |
| Total capital | 2,103 | 2,241 | 2,344 | 2,476 | 2,525 | 2,676 | RCOA3792 |
| Total risk-weighted assets | 14,403 | 14,226 | 14,385 | 14,494 | 14,966 | 14,927 | RCOAA223 |
| Average total assets for the leverage ratio | 25,175 | 24,797 | 26,278 | 27,227 | 28,127 | 30,568 | 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 | $1.7M | $43K | 2.50% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.0M | $164K | 8.36% | 1.13% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $12.3M | $6.1M | 50.00% | 42.28% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $160K | $160K | 100.00% | 1.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $7.6M | $7.6M | 100.00% | 52.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $520K | $457K | 87.94% | 3.15% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $200 | 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 | $14.5M | ties to item 31 ($14.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $14.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $108K | 3128 |
| Total risk-weighted assets | $14.4M | 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 | 13.85% | 13.85% | 14.60% | 7.92% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.91% | 14.91% | 15.75% | 8.55% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.45% | 15.45% | 16.29% | 8.46% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 16.15% | 16.15% | 17.08% | 8.60% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.95% | 15.95% | 16.87% | 8.49% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 17.03% | 17.03% | 17.93% | 8.32% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.78% | 16.78% | 17.70% | 8.51% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.59% | 16.59% | 17.46% | 9.53% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.26% | 16.26% | 17.11% | 9.11% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.90% | 15.90% | 16.70% | 8.93% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.01% | 16.01% | 16.79% | 8.89% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.19% | 16.19% | 16.93% | 8.97% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| The Citizens National Bank of Hammond (this bank) | Risk-based | 13.85% | 13.85% | 14.60% | 7.92% | |
| First State Bank of Swanville | $23.8M | Risk-based | 26.71% | 26.71% | 27.89% | 18.14% |
| Citicorp Trust Delaware, N.A. | $24.1M | Risk-based | 482.80% | 482.80% | 482.80% | 92.72% |
| Hart County Bank and Trust Company | $24.1M | Risk-based | 39.24% | 39.24% | 40.54% | 34.31% |
| Peoples State Bank | $23.5M | CBLR | NA | NA | NA | 19.83% |
| Boelus State Bank | $24.4M | CBLR | NA | NA | NA | 14.99% |
| MT. Victory State Bank | $23.4M | CBLR | NA | NA | NA | 10.44% |
| Dickinson County Bank | $23.4M | CBLR | NA | NA | NA | 13.71% |
| The First National Bank of Fletcher | $23.4M | CBLR | NA | NA | NA | 9.93% |
| First City Bank | $23.0M | CBLR | NA | NA | NA | 95.11% |
| Peer 25th percentile | 32.98% | 32.98% | 34.21% | 13.71% | ||
| Peer median | 39.24% | 39.24% | 40.54% | 18.14% | ||
| Peer 75th percentile | 261.02% | 261.02% | 261.67% | 34.31% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/855303/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.