Citizens National Bank of Texas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.75% (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: 6.75% (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 13.55% +7.05 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 | $259.1M | 259,138 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.91B | 1,912,253 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.05 pp | $134.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.55% +5.55 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 | $259.1M | 259,138 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.91B | 1,912,253 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.55 pp | $106.2M | capital that could be lost first |
Total risk-based capital ratio 14.75% +4.75 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 | $282.1M | 282,060 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.91B | 1,912,253 | RCOAA223 |
| Recomputed ratio | 14.75% | numerator / denominator | |
| Filed ratio | 14.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.75 pp | $90.8M | capital that could be lost first |
Tier 1 leverage ratio 12.20% +7.20 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 | $259.1M | 259,138 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.12B | 2,124,475 | RCOAA224 |
| Recomputed ratio | 12.20% | numerator / denominator | |
| Filed ratio | 12.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.20 pp | $152.9M | 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 | 47,680 | 47,680 | 47,680 | 37,680 | 37,680 | 37,680 | RCOAP742 |
| Retained earnings | 215,310 | 209,392 | 207,933 | 202,596 | 200,162 | 189,703 | RCOAKW00 |
| Accumulated other comprehensive income | (10) | (10) | (10) | (11) | (17) | (18) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 262,980 | 257,062 | 255,603 | 240,265 | 237,825 | 227,365 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,842) | (3,842) | (3,842) | (3,841) | (3,835) | (3,834) | P859 - P840 |
| Common equity Tier 1 capital | 259,138 | 253,220 | 251,761 | 236,424 | 233,990 | 223,531 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 259,138 | 253,220 | 251,761 | 236,424 | 233,990 | 223,531 | RCOA8274 |
| Tier 2 capital | 22,922 | 22,682 | 21,674 | 20,457 | 18,397 | 19,282 | RCOA5311 |
| Allowance includable in Tier 2 capital | 22,922 | 22,682 | 21,674 | 20,457 | 18,397 | 19,282 | RCOA5310 |
| Total capital | 282,060 | 275,902 | 273,435 | 256,881 | 252,387 | 242,813 | RCOA3792 |
| Total risk-weighted assets | 1,912,253 | 1,886,739 | 1,810,427 | 1,724,946 | 1,710,508 | 1,653,001 | RCOAA223 |
| Average total assets for the leverage ratio | 2,124,475 | 2,079,767 | 2,041,133 | 2,009,655 | 1,920,447 | 1,921,130 | 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 | $142.0M | $2.3M | 1.64% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.6M | $23.2M | 98.68% | 1.22% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.3M | $655K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $438.5M | $219.3M | 50.00% | 11.47% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $43.9M | $65.9M | 150.00% | 3.44% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $27.5M | $41.0M | 149.20% | 2.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.42B | $1.41B | 99.43% | 73.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $106.5M | $104.0M | 97.69% | 5.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $120.4M | $43.4M | 36.02% | 2.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $44K | $18K | 39.77% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $100 | 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 | $1.91B | ties to item 31 ($1.91B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.91B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.91B | 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 | 13.55% | 13.55% | 14.75% | 12.20% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.42% | 13.42% | 14.62% | 12.18% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.91% | 13.91% | 15.10% | 12.33% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.71% | 13.71% | 14.89% | 11.76% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.68% | 13.68% | 14.76% | 12.18% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.52% | 13.52% | 14.69% | 11.64% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.56% | 13.56% | 14.65% | 11.33% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.41% | 13.41% | 14.48% | 11.04% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.84% | 13.84% | 14.93% | 11.47% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.94% | 13.94% | 15.02% | 12.47% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.32% | 14.32% | 15.38% | 12.18% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.42% | 14.42% | 15.49% | 11.03% | 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 of Texas (this bank) | Risk-based | 13.55% | 13.55% | 14.75% | 12.20% | |
| Chain Bridge Bank, N.A. | $2.19B | Risk-based | 48.10% | 48.10% | 49.09% | 9.13% |
| Thomasville National Bank | $2.18B | Risk-based | 12.60% | 12.60% | 13.87% | 10.75% |
| Security State Bank & Trust | $2.18B | CBLR | NA | NA | NA | 12.58% |
| Texas Community Bank | $2.20B | Risk-based | 25.01% | 25.01% | 26.27% | 12.78% |
| Kennebunk Savings Bank | $2.17B | CBLR | NA | NA | NA | 10.56% |
| Isabella Bank | $2.17B | Risk-based | 11.49% | 11.49% | 12.39% | 8.93% |
| Cfbank N.A. | $2.17B | Risk-based | 13.55% | 13.55% | 14.76% | 11.64% |
| Maspeth Federal Savings and Loan Association | $2.21B | CBLR | NA | NA | NA | 34.89% |
| Central Bank | $2.16B | CBLR | NA | NA | NA | 15.42% |
| Peer 25th percentile | 12.60% | 12.60% | 13.87% | 10.56% | ||
| Peer median | 13.55% | 13.55% | 14.76% | 11.64% | ||
| Peer 75th percentile | 25.01% | 25.01% | 26.27% | 12.78% | ||
| This bank's percentile | 60 | 60 | 40 | 56 |
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/552161/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.