Citizens State Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.80% (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: 22.80% (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 29.83% +23.33 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 | $19.0M | 19,038 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.8M | 63,832 | RCOAA223 |
| Recomputed ratio | 29.83% | numerator / denominator | |
| Filed ratio | 29.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.33 pp | $14.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.83% +21.83 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 | $19.0M | 19,038 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.8M | 63,832 | RCOAA223 |
| Recomputed ratio | 29.83% | numerator / denominator | |
| Filed ratio | 29.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.83 pp | $13.9M | capital that could be lost first |
Total risk-based capital ratio 30.80% +20.80 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 | $19.7M | 19,660 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.8M | 63,832 | RCOAA223 |
| Recomputed ratio | 30.80% | numerator / denominator | |
| Filed ratio | 30.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.80 pp | $13.3M | capital that could be lost first |
Tier 1 leverage ratio 18.31% +13.31 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 | $19.0M | 19,038 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $104.0M | 103,962 | RCOAA224 |
| Recomputed ratio | 18.31% | numerator / denominator | |
| Filed ratio | 18.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.31 pp | $13.8M | 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 | 1,900 | 1,900 | 1,900 | 1,900 | 1,900 | 1,900 | RCOAP742 |
| Retained earnings | 17,138 | 16,933 | 16,905 | 16,510 | 16,264 | 16,001 | RCOAKW00 |
| Accumulated other comprehensive income | (295) | (347) | (319) | (454) | (602) | (753) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,743 | 18,486 | 18,486 | 17,956 | 17,562 | 17,148 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 295 | 347 | 319 | 454 | 602 | 753 | P859 - P840 |
| Common equity Tier 1 capital | 19,038 | 18,833 | 18,805 | 18,410 | 18,164 | 17,901 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,038 | 18,833 | 18,805 | 18,410 | 18,164 | 17,901 | RCOA8274 |
| Tier 2 capital | 622 | 622 | 622 | 622 | 627 | 625 | RCOA5311 |
| Allowance includable in Tier 2 capital | 622 | 622 | 622 | 622 | 627 | 625 | RCOA5310 |
| Total capital | 19,660 | 19,455 | 19,427 | 19,032 | 18,791 | 18,526 | RCOA3792 |
| Total risk-weighted assets | 63,832 | 61,803 | 64,833 | 64,172 | 62,793 | 58,625 | RCOAA223 |
| Average total assets for the leverage ratio | 103,962 | 105,464 | 105,167 | 100,360 | 101,060 | 99,994 | 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 | $13.8M | $425K | 3.08% | 0.67% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.1M | $5.1M | 100.00% | 8.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $20.9M | $10.7M | 51.17% | 16.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $34K | $51K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $44.7M | $43.7M | 97.75% | 68.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.1M | $1.8M | 83.71% | 2.75% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $118K | $1.5M | 1250.00% | 2.31% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $163K | $163K | 100.00% | 0.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $459K | NA | 0.72% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $63.4M | ties to item 31 ($63.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $63.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $63.8M | 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 | 29.83% | 29.83% | 30.80% | 18.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 30.47% | 30.47% | 31.48% | 17.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 29.01% | 29.01% | 29.96% | 17.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 28.69% | 28.69% | 29.66% | 18.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 28.93% | 28.93% | 29.93% | 17.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 30.53% | 30.53% | 31.60% | 17.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 30.46% | 30.46% | 31.53% | 18.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.95% | 30.95% | 32.05% | 18.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.43% | 30.43% | 31.52% | 18.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.36% | 30.36% | 31.47% | 17.43% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 28.61% | 28.61% | 29.67% | 16.75% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 29.48% | 29.48% | 30.60% | 15.93% | 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 and Trust Company (this bank) | Risk-based | 29.83% | 29.83% | 30.80% | 18.31% | |
| The International Bank of Amherst | $103.6M | CBLR | NA | NA | NA | 14.42% |
| American Exchange Bank | $103.7M | CBLR | NA | NA | NA | 13.54% |
| First National Bank of Lacon | $103.7M | Risk-based | 16.01% | 16.01% | 16.68% | 11.78% |
| Glen Burnie Mutual Savings Bank | $103.9M | Risk-based | 18.64% | 18.64% | 19.37% | 8.80% |
| Community Bank Owatonna | $103.3M | Risk-based | 11.20% | 11.20% | 12.18% | 7.98% |
| Auburn Savings Bank, FSB | $103.2M | Risk-based | 11.84% | 11.84% | 12.99% | 8.03% |
| Bar Harbor Savings and Loan Association | $103.2M | CBLR | NA | NA | NA | 11.54% |
| Owingsville Banking Company | $104.1M | CBLR | NA | NA | NA | 10.02% |
| Ascent Bank | $104.1M | Risk-based | 12.41% | 12.41% | 13.66% | 8.69% |
| Strasburg State Bank | $104.2M | Risk-based | 13.67% | 13.67% | 14.13% | 8.67% |
| Peer 25th percentile | 11.98% | 11.98% | 13.16% | 8.67% | ||
| Peer median | 13.04% | 13.04% | 13.90% | 9.41% | ||
| Peer 75th percentile | 15.43% | 15.43% | 16.04% | 11.72% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/678557/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.