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 12.95% +3.95 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 | $157.1M | 157,093 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.21B | 1,213,195 | RCOAA224 |
| Recomputed ratio | 12.95% | numerator / denominator | |
| Filed ratio | 12.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.95 pp | $47.9M | 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 | 21,368 | 21,368 | 21,368 | 21,368 | 21,368 | 21,368 | RCOAP742 |
| Retained earnings | 138,636 | 133,413 | 128,907 | 125,853 | 121,439 | 116,578 | RCOAKW00 |
| Accumulated other comprehensive income | (5,660) | (4,464) | (3,969) | (4,244) | (6,453) | (6,986) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 154,344 | 150,317 | 146,306 | 142,977 | 136,354 | 130,960 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,749 | 1,550 | 1,051 | 1,323 | 3,528 | 4,058 | P859 - P840 |
| Common equity Tier 1 capital | 157,093 | 151,867 | 147,357 | 144,300 | 139,882 | 135,018 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 157,093 | 151,867 | 147,357 | 144,300 | 139,882 | 135,018 | 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 | 1,213,195 | 1,198,455 | 1,181,295 | 1,148,056 | 1,123,885 | 1,097,131 | 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 | 12.95% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 12.67% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 12.47% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 12.57% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 12.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 12.31% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 11.87% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 11.92% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 11.61% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 11.41% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 11.28% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 11.16% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 12.95% | |
| Uwharrie Bank | $1.22B | Risk-based | 13.79% | 15.09% | 15.85% | 10.07% |
| Mutualone Bank | $1.22B | CBLR | NA | NA | NA | 21.09% |
| Texas National Bank | $1.22B | Risk-based | 15.07% | 15.07% | 16.33% | 10.17% |
| Pilot Grove Savings Bank | $1.22B | Risk-based | 10.22% | 10.22% | 11.09% | 8.82% |
| Peoplessouth Bank | $1.21B | CBLR | NA | NA | NA | 10.45% |
| First Bankers Trust Company, N.A. | $1.22B | Risk-based | 16.13% | 16.13% | 17.08% | 10.00% |
| Bank of the Orient | $1.21B | CBLR | NA | NA | NA | 11.65% |
| Fidelity Bank | $1.23B | Risk-based | 29.16% | 29.16% | 29.96% | 20.32% |
| West Michigan Community Bank | $1.21B | CBLR | NA | NA | NA | 9.22% |
| Peer 25th percentile | 13.79% | 15.07% | 15.85% | 10.00% | ||
| Peer median | 15.07% | 15.09% | 16.33% | 10.17% | ||
| Peer 75th percentile | 16.13% | 16.13% | 17.08% | 11.65% | ||
| This bank's percentile | NA | NA | NA | 78 |
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/261360/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.