Citizens Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 14.33% +5.33 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $47.7M | 47,720 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $333.0M | 333,035 | RCOAA224 |
| Recomputed ratio | 14.33% | numerator / denominator | |
| Filed ratio | 14.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.33 pp | $17.7M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 47,720 | 46,741 | 45,637 | 45,506 | 44,715 | 43,960 | RCOAKW00 |
| Accumulated other comprehensive income | (2,905) | (2,923) | (2,684) | (2,943) | (3,529) | (3,783) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,815 | 43,818 | 42,953 | 42,563 | 41,186 | 40,177 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,905 | 2,923 | 2,684 | 2,943 | 3,529 | 3,783 | P859 - P840 |
| Common equity Tier 1 capital | 47,720 | 46,741 | 45,637 | 45,506 | 44,715 | 43,960 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,720 | 46,741 | 45,637 | 45,506 | 44,715 | 43,960 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 333,035 | 324,985 | 324,703 | 323,334 | 322,493 | 315,853 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 14.33% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.23% | 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 Savings Bank (this bank) | CBLR | NA | NA | NA | 14.33% | |
| Citizens Bank & Trust Co., Hutchinson, Minn. | $329.0M | Risk-based | 13.96% | 13.96% | 15.07% | 8.63% |
| The State Bank of Faribault | $329.2M | Risk-based | 12.85% | 12.85% | 14.11% | 9.31% |
| Stifel Trust Company Delaware, N.A. | $329.5M | Risk-based | 49.75% | 49.75% | 49.75% | 11.44% |
| Altoona First Savings Bank | $328.6M | CBLR | NA | NA | NA | 14.14% |
| The Farmers State Bank | $329.6M | CBLR | NA | NA | NA | 10.86% |
| Kentucky Farmers Bank Corporation | $328.5M | Risk-based | 27.32% | 27.32% | 28.21% | 15.70% |
| First State Bank | $328.1M | CBLR | NA | NA | NA | 11.24% |
| State Bank of Newburg | $328.1M | CBLR | NA | NA | NA | 17.27% |
| Commercial National Bank of Texarkana | $330.1M | Risk-based | 14.46% | 14.46% | 15.63% | 10.01% |
| High Plains Bank | $330.2M | CBLR | NA | NA | NA | 10.76% |
| Peer 25th percentile | 13.96% | 13.96% | 15.07% | 10.19% | ||
| Peer median | 14.46% | 14.46% | 15.63% | 11.05% | ||
| Peer 75th percentile | 27.32% | 27.32% | 28.21% | 13.46% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/1014376/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.