Citizens State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.82% (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: 6.82% (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 14.01% +7.51 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 | $44.4M | 44,432 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $317.2M | 317,229 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.51 pp | $23.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.01% +6.01 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 | $44.4M | 44,432 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $317.2M | 317,229 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.01 pp | $19.1M | capital that could be lost first |
Total risk-based capital ratio 14.82% +4.82 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 | $47.0M | 47,012 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $317.2M | 317,229 | RCOAA223 |
| Recomputed ratio | 14.82% | numerator / denominator | |
| Filed ratio | 14.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.82 pp | $15.3M | capital that could be lost first |
Tier 1 leverage ratio 9.58% +4.58 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 | $44.4M | 44,432 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $463.7M | 463,703 | RCOAA224 |
| Recomputed ratio | 9.58% | numerator / denominator | |
| Filed ratio | 9.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.58 pp | $21.2M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 45,694 | 50,521 | 49,252 | 47,349 | 46,541 | 45,734 | RCOAKW00 |
| Accumulated other comprehensive income | (7,032) | (6,491) | (6,454) | (7,416) | (10,409) | (9,848) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,662 | 48,030 | 46,798 | 43,933 | 40,132 | 39,886 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,770 | 1,183 | 1,100 | 2,018 | 4,968 | 4,366 | P859 - P840 |
| Common equity Tier 1 capital | 44,432 | 49,213 | 47,898 | 45,951 | 45,100 | 44,252 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,432 | 49,213 | 47,898 | 45,951 | 45,100 | 44,252 | RCOA8274 |
| Tier 2 capital | 2,580 | 2,372 | 2,146 | 3,523 | 3,107 | 3,071 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,580 | 2,372 | 2,146 | 3,523 | 3,107 | 3,071 | RCOA5310 |
| Total capital | 47,012 | 51,585 | 50,044 | 49,474 | 48,207 | 47,323 | RCOA3792 |
| Total risk-weighted assets | 317,229 | 308,171 | 317,566 | 287,227 | 297,564 | 293,455 | RCOAA223 |
| Average total assets for the leverage ratio | 463,703 | 453,881 | 457,080 | 449,141 | 436,036 | 417,208 | 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 | $9.5M | $747K | 7.89% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $129.2M | $29.2M | 22.62% | 9.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.7M | $346K | 20.00% | 0.11% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $65.7M | $33.1M | 50.34% | 10.43% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $4.9M | 150.00% | 1.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $232.9M | $231.9M | 99.58% | 73.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.8M | $14.3M | 90.23% | 4.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.2M | $2.1M | 50.82% | 0.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $666K | NA | 0.21% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $316.6M | ties to item 31 ($316.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $317.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $317.2M | 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 | 14.01% | 14.01% | 14.82% | 9.58% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.97% | 15.97% | 16.74% | 10.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.08% | 15.08% | 15.76% | 10.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.00% | 16.00% | 17.22% | 10.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.16% | 15.16% | 16.20% | 10.34% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.08% | 15.08% | 16.13% | 10.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.62% | 14.62% | 15.64% | 10.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.81% | 14.81% | 15.88% | 9.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.15% | 14.15% | 15.23% | 9.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.05% | 14.05% | 15.15% | 9.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.06% | 14.06% | 15.19% | 9.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.99% | 14.99% | 16.24% | 9.63% | 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) | Risk-based | 14.01% | 14.01% | 14.82% | 9.58% | |
| New Era Bank | $453.1M | CBLR | NA | NA | NA | 13.98% |
| The Denison State Bank | $453.6M | CBLR | NA | NA | NA | 17.53% |
| Edison National Bank | $453.7M | Risk-based | 29.49% | 29.49% | 30.74% | 9.03% |
| First National Bank | $452.8M | CBLR | NA | NA | NA | 10.31% |
| Exchange Bank of Missouri | $453.8M | Risk-based | 11.47% | 11.47% | 12.46% | 9.51% |
| Hometown Bank of Pennsylvania | $453.9M | Risk-based | 10.44% | 10.44% | 11.36% | 8.33% |
| The City National Bank of Colorado City | $452.4M | CBLR | NA | NA | NA | 10.97% |
| Pacific Alliance Bank | $454.4M | CBLR | NA | NA | NA | 13.37% |
| The Lincoln National Bank of Hodgenville | $454.4M | Risk-based | 23.30% | 23.30% | 24.56% | 14.89% |
| Peer 25th percentile | 11.21% | 11.21% | 12.18% | 9.51% | ||
| Peer median | 17.39% | 17.39% | 18.51% | 10.97% | ||
| Peer 75th percentile | 24.85% | 24.85% | 26.10% | 13.98% | ||
| This bank's percentile | 50 | 50 | 50 | 33 |
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/356239/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.