Citizens Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.36% (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: 10.36% (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 17.57% +11.07 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 | $16.0M | 16,017 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.2M | 91,152 | RCOAA223 |
| Recomputed ratio | 17.57% | numerator / denominator | |
| Filed ratio | 17.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.07 pp | $10.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.57% +9.57 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 | $16.0M | 16,017 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.2M | 91,152 | RCOAA223 |
| Recomputed ratio | 17.57% | numerator / denominator | |
| Filed ratio | 17.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.57 pp | $8.7M | capital that could be lost first |
Total risk-based capital ratio 18.36% +8.36 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 | 16,740 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.2M | 91,152 | RCOAA223 |
| Recomputed ratio | 18.36% | numerator / denominator | |
| Filed ratio | 18.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.36 pp | $7.6M | capital that could be lost first |
Tier 1 leverage ratio 9.50% +4.50 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 | $16.0M | 16,017 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $168.6M | 168,572 | RCOAA224 |
| Recomputed ratio | 9.50% | numerator / denominator | |
| Filed ratio | 9.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.50 pp | $7.6M | 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 | 3,250 | 3,250 | 3,250 | 3,250 | 3,250 | 3,250 | RCOAP742 |
| Retained earnings | 12,767 | 12,608 | 12,490 | 12,426 | 12,292 | 12,211 | RCOAKW00 |
| Accumulated other comprehensive income | (3,091) | (3,232) | (3,409) | (3,752) | (4,237) | (4,579) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,926 | 12,626 | 12,331 | 11,924 | 11,305 | 10,882 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,091 | 3,232 | 3,409 | 3,752 | 4,237 | 4,579 | P859 - P840 |
| Common equity Tier 1 capital | 16,017 | 15,858 | 15,740 | 15,676 | 15,542 | 15,461 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,017 | 15,858 | 15,740 | 15,676 | 15,542 | 15,461 | RCOA8274 |
| Tier 2 capital | 723 | 722 | 712 | 702 | 690 | 689 | RCOA5311 |
| Allowance includable in Tier 2 capital | 723 | 722 | 712 | 702 | 690 | 689 | RCOA5310 |
| Total capital | 16,740 | 16,580 | 16,452 | 16,378 | 16,232 | 16,150 | RCOA3792 |
| Total risk-weighted assets | 91,152 | 91,525 | 92,095 | 96,184 | 86,892 | 86,970 | RCOAA223 |
| Average total assets for the leverage ratio | 168,572 | 164,133 | 164,204 | 159,537 | 161,687 | 164,773 | 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 | $7.8M | $1.2M | 15.38% | 1.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $84.7M | $13.3M | 15.74% | 14.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.5M | $3.4M | 60.93% | 3.68% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $8.2M | $5.3M | 64.42% | 5.76% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $61.2M | $60.9M | 99.57% | 66.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.9M | $3.0M | 78.33% | 3.33% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $139K | $1.7M | 1250.00% | 1.91% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 1.26% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $90.0M | ties to item 31 ($90.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $91.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $91.2M | 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 | 17.57% | 17.57% | 18.36% | 9.50% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.33% | 17.33% | 18.12% | 9.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.09% | 17.09% | 17.86% | 9.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.30% | 16.30% | 17.03% | 9.83% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.89% | 17.89% | 18.68% | 9.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.78% | 17.78% | 18.57% | 9.38% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.83% | 17.83% | 18.63% | 9.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.59% | 18.59% | 19.43% | 10.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.51% | 19.51% | 20.39% | 9.96% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.20% | 19.20% | 20.07% | 9.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.87% | 19.87% | 20.77% | 9.92% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.54% | 18.54% | 19.38% | 9.74% | 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) | Risk-based | 17.57% | 17.57% | 18.36% | 9.50% | |
| North Central Bank | $165.9M | CBLR | NA | NA | NA | 12.26% |
| Bank 1st | $166.1M | CBLR | NA | NA | NA | 15.20% |
| First National Bank in Ord | $165.6M | Risk-based | 22.83% | 22.83% | 24.08% | 11.35% |
| First State Bank of Forsyth | $165.5M | CBLR | NA | NA | NA | 12.08% |
| Normangee State Bank | $165.5M | Risk-based | 26.00% | 26.00% | 27.25% | 14.69% |
| Freeport State Bank | $165.5M | Risk-based | 15.00% | 15.00% | 15.83% | 10.69% |
| The Big Bend Banks, N.A. dba Marfa National Bank | $165.4M | CBLR | NA | NA | NA | 16.23% |
| Westmoreland Federal Savings and Loan Association of Latrobe | $166.5M | CBLR | NA | NA | NA | 26.92% |
| State Bank & Trust Company | $165.1M | Risk-based | 14.35% | 14.35% | 15.59% | 10.63% |
| Carson Community Bank | $166.7M | CBLR | NA | NA | NA | 12.63% |
| Peer 25th percentile | 14.84% | 14.84% | 15.77% | 11.54% | ||
| Peer median | 18.91% | 18.91% | 19.95% | 12.45% | ||
| Peer 75th percentile | 23.62% | 23.62% | 24.87% | 15.07% | ||
| This bank's percentile | 50 | 50 | 50 | 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/758842/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.