Citizens State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.27% (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: 5.27% (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 12.02% +5.52 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 | $67.6M | 67,567 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $562.1M | 562,055 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.52 pp | $31.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.02% +4.02 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 | $67.6M | 67,567 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $562.1M | 562,055 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.02 pp | $22.6M | capital that could be lost first |
Total risk-based capital ratio 13.27% +3.27 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 | $74.6M | 74,596 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $562.1M | 562,055 | RCOAA223 |
| Recomputed ratio | 13.27% | numerator / denominator | |
| Filed ratio | 13.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.27 pp | $18.4M | capital that could be lost first |
Tier 1 leverage ratio 10.07% +5.07 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 | $67.6M | 67,567 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $671.3M | 671,281 | RCOAA224 |
| Recomputed ratio | 10.07% | numerator / denominator | |
| Filed ratio | 10.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.07 pp | $34.0M | 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 | 30,296 | 30,296 | 30,296 | 30,296 | 30,296 | 30,296 | RCOAP742 |
| Retained earnings | 39,569 | 37,983 | 37,776 | 36,409 | 35,771 | 34,329 | RCOAKW00 |
| Accumulated other comprehensive income | (12,112) | (14,235) | (13,025) | (13,976) | (16,345) | (14,315) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 57,753 | 54,044 | 55,047 | 52,729 | 49,722 | 50,310 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,814 | 11,933 | 10,719 | 11,666 | 14,030 | 11,996 | P859 - P840 |
| Common equity Tier 1 capital | 67,567 | 65,977 | 65,766 | 64,395 | 63,752 | 62,306 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 67,567 | 65,977 | 65,766 | 64,395 | 63,752 | 62,306 | RCOA8274 |
| Tier 2 capital | 7,029 | 6,939 | 6,931 | 6,547 | 6,538 | 6,465 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,029 | 6,939 | 6,931 | 6,547 | 6,538 | 6,465 | RCOA5310 |
| Total capital | 74,596 | 72,916 | 72,697 | 70,942 | 70,290 | 68,771 | RCOA3792 |
| Total risk-weighted assets | 562,055 | 554,775 | 554,089 | 522,935 | 522,205 | 516,331 | RCOAA223 |
| Average total assets for the leverage ratio | 671,281 | 654,506 | 632,386 | 620,738 | 627,874 | 633,123 | 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 | $12.7M | $402K | 3.16% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $129.4M | $30.3M | 23.39% | 5.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $58.0M | $30.8M | 53.19% | 5.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $509K | $764K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $448.5M | $443.2M | 98.83% | 78.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.6M | $24.0M | 93.90% | 4.27% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $173K | $2.2M | 1250.00% | 0.38% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $27.3M | $27.3M | 100.00% | 4.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.4M | $3.4M | 100.00% | 0.61% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $562.3M | ties to item 31 ($562.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $562.3M | RCONB704 |
| Less: excess allowance for credit losses | $291K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $562.1M | 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 | 12.02% | 12.02% | 13.27% | 10.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.89% | 11.89% | 13.14% | 10.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.87% | 11.87% | 13.12% | 10.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.31% | 12.31% | 13.57% | 10.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.21% | 12.21% | 13.46% | 10.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.07% | 12.07% | 13.32% | 9.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.83% | 11.83% | 13.08% | 10.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.60% | 12.60% | 13.85% | 10.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.56% | 12.56% | 13.82% | 10.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.74% | 12.74% | 13.99% | 10.72% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.60% | 12.60% | 13.86% | 11.02% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.67% | 12.67% | 13.92% | 10.86% | 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 | 12.02% | 12.02% | 13.27% | 10.07% | |
| Pacific Valley Bank | $653.3M | CBLR | NA | NA | NA | 12.60% |
| Midstates Bank, N.A. | $653.9M | Risk-based | 16.79% | 16.79% | 18.05% | 11.60% |
| First Midwest Bank of Dexter | $652.0M | CBLR | NA | NA | NA | 10.97% |
| Milford Bank the | $652.0M | Risk-based | 14.36% | 14.36% | 15.51% | 9.94% |
| First National Bank of Gillette | $651.9M | CBLR | NA | NA | NA | 14.93% |
| Middlesex Federal Savings, F.A. | $654.4M | CBLR | NA | NA | NA | 9.97% |
| Carver Federal Savings Bank | $651.5M | Risk-based | 9.25% | 9.25% | 10.28% | 7.74% |
| Bankvista | $651.1M | Risk-based | 11.54% | 11.54% | 12.80% | 9.93% |
| Farmers & Merchants Bank of Colby | $650.8M | CBLR | NA | NA | NA | 11.23% |
| Stockmens Bank | $650.8M | Risk-based | 11.01% | 11.01% | 12.27% | 10.63% |
| Peer 25th percentile | 11.01% | 11.01% | 12.27% | 9.95% | ||
| Peer median | 11.54% | 11.54% | 12.80% | 10.80% | ||
| Peer 75th percentile | 14.36% | 14.36% | 15.51% | 11.50% | ||
| This bank's percentile | 60 | 60 | 60 | 40 |
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/482053/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.