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 11.48% +2.48 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 | $69.1M | 69,099 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $601.8M | 601,783 | RCOAA224 |
| Recomputed ratio | 11.48% | numerator / denominator | |
| Filed ratio | 11.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.48 pp | $14.9M | 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 | 2,795 | 2,795 | 2,795 | 2,795 | 2,795 | 2,795 | RCOAP742 |
| Retained earnings | 69,725 | 68,162 | 66,656 | 65,166 | 64,032 | 63,508 | RCOAKW00 |
| Accumulated other comprehensive income | (32,939) | (35,341) | (33,956) | (36,471) | (40,038) | (41,080) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,581 | 35,616 | 35,495 | 31,490 | 26,789 | 25,223 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,518 | 31,734 | 30,163 | 32,492 | 35,873 | 36,728 | P859 - P840 |
| Common equity Tier 1 capital | 69,099 | 67,350 | 65,658 | 63,982 | 62,662 | 61,951 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 69,099 | 67,350 | 65,658 | 63,982 | 62,662 | 61,951 | 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 | 601,783 | 592,508 | 609,288 | 579,486 | 575,159 | 567,241 | 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 | 11.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.78% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.04% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.67% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.91% | 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 | 11.48% | |
| Crest Savings Bank | $594.2M | Risk-based | 14.45% | 14.45% | 15.32% | 8.85% |
| MNB Bank | $594.1M | CBLR | NA | NA | NA | 11.09% |
| The First National Bank of East Texas | $594.8M | CBLR | NA | NA | NA | 9.96% |
| The Andover Bank | $595.1M | Risk-based | 21.74% | 21.74% | 22.31% | 9.63% |
| Wayne County Bank | $595.1M | CBLR | NA | NA | NA | 13.58% |
| Cattlemens Bank | $595.2M | CBLR | NA | NA | NA | 10.28% |
| Cross Bank | $593.5M | CBLR | NA | NA | NA | 10.45% |
| Riverstone Bank | $593.4M | CBLR | NA | NA | NA | 9.74% |
| Citizens Bank Minnesota | $596.0M | Risk-based | 11.68% | 11.68% | 12.33% | 9.33% |
| Highpoint Community Bank | $592.4M | Risk-based | 14.68% | 14.68% | 15.93% | 8.45% |
| Peer 25th percentile | 13.75% | 13.75% | 14.57% | 9.40% | ||
| Peer median | 14.56% | 14.56% | 15.62% | 9.85% | ||
| Peer 75th percentile | 16.44% | 16.44% | 17.52% | 10.41% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/795548/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.