The Citizens National Bank of Quitman: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.20% (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: 11.20% (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 17.94% +11.44 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 | $15.6M | 15,586 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.9M | 86,864 | RCOAA223 |
| Recomputed ratio | 17.94% | numerator / denominator | |
| Filed ratio | 17.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.44 pp | $9.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.94% +9.94 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 | $15.6M | 15,586 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.9M | 86,864 | RCOAA223 |
| Recomputed ratio | 17.94% | numerator / denominator | |
| Filed ratio | 17.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.94 pp | $8.6M | capital that could be lost first |
Total risk-based capital ratio 19.20% +9.20 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 | $16.7M | 16,675 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.9M | 86,864 | RCOAA223 |
| Recomputed ratio | 19.20% | numerator / denominator | |
| Filed ratio | 19.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.20 pp | $8.0M | capital that could be lost first |
Tier 1 leverage ratio 11.56% +6.56 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 | $15.6M | 15,586 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $134.8M | 134,846 | RCOAA224 |
| Recomputed ratio | 11.56% | numerator / denominator | |
| Filed ratio | 11.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.56 pp | $8.8M | 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 | 3,294 | 3,294 | 3,294 | 3,294 | 3,294 | 3,294 | RCOAP742 |
| Retained earnings | 12,292 | 11,744 | 13,473 | 12,887 | 12,420 | 11,937 | RCOAKW00 |
| Accumulated other comprehensive income | (1,249) | (1,181) | (944) | (995) | (1,376) | (1,497) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,337 | 13,857 | 15,823 | 15,186 | 14,338 | 13,734 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,249 | 1,181 | 944 | 995 | 1,376 | 1,497 | P859 - P840 |
| Common equity Tier 1 capital | 15,586 | 15,038 | 16,767 | 16,181 | 15,714 | 15,231 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,586 | 15,038 | 16,767 | 16,181 | 15,714 | 15,231 | RCOA8274 |
| Tier 2 capital | 1,089 | 1,071 | 956 | 1,029 | 1,002 | 950 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,089 | 1,071 | 956 | 1,029 | 1,002 | 950 | RCOA5310 |
| Total capital | 16,675 | 16,109 | 17,723 | 17,210 | 16,716 | 16,181 | RCOA3792 |
| Total risk-weighted assets | 86,864 | 85,419 | 76,101 | 82,044 | 79,854 | 75,585 | RCOAA223 |
| Average total assets for the leverage ratio | 134,846 | 138,098 | 133,057 | 130,937 | 131,814 | 131,702 | 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 | $12.0M | $1.0M | 8.56% | 1.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.8M | $9.7M | 27.75% | 11.09% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $19.0M | $9.6M | 50.68% | 11.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $143K | $214K | 150.00% | 0.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $63.8M | $55.9M | 87.67% | 64.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.0M | $6.7M | 96.38% | 7.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.0M | $4.0M | 100.00% | 4.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $87.1M | ties to item 31 ($87.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $87.1M | RCONB704 |
| Less: excess allowance for credit losses | $283K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $86.9M | 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 | 17.94% | 17.94% | 19.20% | 11.56% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.61% | 17.61% | 18.86% | 10.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.03% | 22.03% | 23.29% | 12.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.72% | 19.72% | 20.98% | 12.36% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.68% | 19.68% | 20.93% | 11.92% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.15% | 20.15% | 21.41% | 11.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.28% | 18.28% | 19.54% | 11.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.77% | 18.77% | 20.03% | 12.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.26% | 19.26% | 20.52% | 12.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.16% | 20.16% | 21.42% | 12.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.93% | 18.93% | 20.19% | 12.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.98% | 21.98% | 23.24% | 13.61% | 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 |
|---|---|---|---|---|---|---|
| The Citizens National Bank of Quitman (this bank) | Risk-based | 17.94% | 17.94% | 19.20% | 11.56% | |
| The First National Bank of Moose Lake | $133.7M | CBLR | NA | NA | NA | 15.98% |
| County Bank | $133.7M | Risk-based | 12.49% | 12.49% | 13.74% | 8.29% |
| Pioneer State Bank | $133.5M | CBLR | NA | NA | NA | 16.80% |
| The First National Bank of Aspermont | $133.9M | CBLR | NA | NA | NA | 9.07% |
| Community Bank of Pleasant Hill | $133.4M | Risk-based | 25.14% | 25.14% | 25.43% | 10.37% |
| Bank of Kampsville | $134.1M | CBLR | NA | NA | NA | 17.41% |
| First Community Bank of Hillsboro | $133.3M | CBLR | NA | NA | NA | 11.59% |
| Bank of Hazlehurst | $134.2M | Risk-based | 30.59% | 30.59% | 31.86% | 14.56% |
| Peer 25th percentile | 18.82% | 18.82% | 19.59% | 10.04% | ||
| Peer median | 25.14% | 25.14% | 25.43% | 13.07% | ||
| Peer 75th percentile | 27.86% | 27.86% | 28.65% | 16.19% | ||
| This bank's percentile | 33 | 33 | 33 | 38 |
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/774235/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.