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 10.35% +1.35 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 | $53.4M | 53,429 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $516.3M | 516,308 | RCOAA224 |
| Recomputed ratio | 10.35% | numerator / denominator | |
| Filed ratio | 10.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.35 pp | $7.0M | 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 | 6,427 | 6,427 | 6,427 | 6,427 | 6,427 | 6,427 | RCOAP742 |
| Retained earnings | 47,002 | 45,981 | 44,283 | 44,474 | 42,852 | 42,173 | RCOAKW00 |
| Accumulated other comprehensive income | (8,366) | (8,420) | (7,528) | (7,529) | (10,220) | (10,704) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,063 | 43,988 | 43,182 | 43,372 | 39,059 | 37,896 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,366 | 8,420 | 7,528 | 7,529 | 10,220 | 10,704 | P859 - P840 |
| Common equity Tier 1 capital | 53,429 | 52,408 | 50,710 | 50,901 | 49,279 | 48,600 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 53,429 | 52,408 | 50,710 | 50,901 | 49,279 | 48,600 | 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 | 516,308 | 500,560 | 477,314 | 450,702 | 447,948 | 440,562 | 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 | 10.35% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.00% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.03% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.97% | 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 | 10.35% | |
| Stafford Savings Bank | $507.0M | Risk-based | 32.01% | 32.01% | 32.18% | 50.61% |
| Grand River Bank | $507.3M | Risk-based | 12.89% | 12.89% | 14.13% | 10.19% |
| Mega Bank | $506.7M | Risk-based | 16.35% | 16.35% | 17.60% | 14.43% |
| The Peoples State Bank | $506.6M | CBLR | NA | NA | NA | 10.47% |
| Hancock County Savings Bank, F.S.B. | $508.0M | Risk-based | 35.62% | 35.62% | 36.88% | 18.37% |
| First Community Bank of the Heartland, Inc. | $506.0M | Risk-based | 9.61% | 9.61% | 10.45% | 8.12% |
| Merchants Commercial Bank | $506.0M | CBLR | NA | NA | NA | 10.79% |
| Eagle Rock Bank | $508.2M | Risk-based | 11.55% | 11.55% | 12.07% | 13.80% |
| Eagle Bank and Trust Company | $505.7M | CBLR | NA | NA | NA | 16.35% |
| The Casey County Bank, Inc. | $508.4M | Risk-based | 11.63% | 11.63% | 12.61% | 8.30% |
| Peer 25th percentile | 11.59% | 11.59% | 12.34% | 10.26% | ||
| Peer median | 12.89% | 12.89% | 14.13% | 12.30% | ||
| Peer 75th percentile | 24.18% | 24.18% | 24.89% | 15.87% | ||
| This bank's percentile | NA | NA | NA | 30 |
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/523161/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.