Citizens State 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 17.93% +8.93 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 | $25.1M | 25,086 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $139.9M | 139,915 | RCOAA224 |
| Recomputed ratio | 17.93% | numerator / denominator | |
| Filed ratio | 17.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +8.93 pp | $12.5M | 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 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | RCOAP742 |
| Retained earnings | 24,026 | 23,558 | 23,296 | 23,484 | 23,101 | 22,737 | RCOAKW00 |
| Accumulated other comprehensive income | (3,429) | (3,473) | (3,004) | (3,175) | (3,862) | (4,134) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,297 | 21,785 | 21,992 | 22,009 | 20,939 | 20,303 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,789 | 2,833 | 2,364 | 2,535 | 3,222 | 3,494 | P859 - P840 |
| Common equity Tier 1 capital | 25,086 | 24,618 | 24,356 | 24,544 | 24,161 | 23,797 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,086 | 24,618 | 24,356 | 24,544 | 24,161 | 23,797 | 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 | 139,915 | 138,541 | 129,315 | 127,709 | 131,406 | 130,494 | 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 | 17.93% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 17.77% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 18.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 19.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 18.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 18.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 19.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 19.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 19.88% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 19.40% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 19.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 20.36% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 17.93% | |
| Security First National Bank of Hugo | $137.7M | CBLR | NA | NA | NA | 10.38% |
| First Central Bank | $137.8M | Risk-based | 13.77% | 13.77% | 15.00% | 11.59% |
| Whitesville State Bank | $137.6M | CBLR | NA | NA | NA | 9.96% |
| State Bank of Cherry | $137.6M | CBLR | NA | NA | NA | 11.63% |
| The Twin Valley Bank | $137.6M | CBLR | NA | NA | NA | 9.23% |
| Citizens State Bank | $137.5M | CBLR | NA | NA | NA | 13.54% |
| Corydon State Bank | $138.0M | CBLR | NA | NA | NA | 25.75% |
| The First Bank of Okarche | $137.5M | CBLR | NA | NA | NA | 16.13% |
| The First National Bank of Cokato | $138.2M | Risk-based | 13.34% | 13.34% | 14.59% | 8.54% |
| Pointwest Bank | $137.3M | Risk-based | 31.83% | 31.83% | 32.84% | 12.54% |
| Peer 25th percentile | 13.56% | 13.56% | 14.80% | 10.06% | ||
| Peer median | 13.77% | 13.77% | 15.00% | 11.61% | ||
| Peer 75th percentile | 22.80% | 22.80% | 23.92% | 13.29% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/212344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.