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 12.45% +3.45 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 | $24.7M | 24,720 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $198.6M | 198,554 | RCOAA224 |
| Recomputed ratio | 12.45% | numerator / denominator | |
| Filed ratio | 12.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.45 pp | $6.8M | 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 | 5,262 | 5,262 | 5,262 | 5,262 | 5,262 | 5,262 | RCOAP742 |
| Retained earnings | 21,310 | 20,460 | 19,974 | 19,427 | 18,977 | 18,778 | RCOAKW00 |
| Accumulated other comprehensive income | (1,869) | (2,100) | (1,943) | (2,181) | (2,521) | (2,812) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,703 | 23,622 | 23,293 | 22,508 | 21,718 | 21,228 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17 | 241 | 70 | 294 | 728 | 897 | P859 - P840 |
| Common equity Tier 1 capital | 24,720 | 23,863 | 23,363 | 22,802 | 22,446 | 22,125 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,720 | 23,863 | 23,363 | 22,802 | 22,446 | 22,125 | 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 | 198,554 | 198,927 | 198,932 | 187,195 | 191,562 | 186,015 | 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 | 12.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.89% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.62% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.17% | 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 | 12.45% | |
| Central Federal Savings and Loan Association | $194.6M | CBLR | NA | NA | NA | 10.32% |
| Great Rivers Bank | $194.6M | Risk-based | 12.45% | 12.45% | 13.47% | 11.20% |
| The Fidelity State Bank and Trust Company | $194.8M | Risk-based | 153.07% | 153.07% | 154.34% | 23.58% |
| Community Bank of Elmhurst | $194.5M | Risk-based | 15.24% | 15.24% | 16.50% | 9.94% |
| Bank of Cave City | $194.4M | Risk-based | 20.62% | 20.62% | 21.80% | 8.38% |
| First National Bank of Absecon | $195.0M | CBLR | NA | NA | NA | 10.21% |
| The Seiling State Bank | $195.0M | Risk-based | 13.74% | 13.74% | 15.00% | 10.54% |
| The Farmers State Bank | $193.9M | Risk-based | 13.05% | 13.05% | 14.28% | 9.30% |
| Liberty Bank | $193.9M | Risk-based | 20.76% | 20.76% | 21.60% | 12.21% |
| Mount Vernon Bank and Trust Company | $195.5M | CBLR | NA | NA | NA | 13.03% |
| Peer 25th percentile | 13.40% | 13.40% | 14.64% | 10.01% | ||
| Peer median | 15.24% | 15.24% | 16.50% | 10.43% | ||
| Peer 75th percentile | 20.69% | 20.69% | 21.70% | 11.96% | ||
| 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/413543/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.