The Citizens State Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.96% (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: 2.96% (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 9.97% +3.47 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 | $8.2M | 8,234 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.6M | 82,610 | RCOAA223 |
| Recomputed ratio | 9.97% | numerator / denominator | |
| Filed ratio | 9.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.47 pp | $2.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.97% +1.97 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 | $8.2M | 8,234 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.6M | 82,610 | RCOAA223 |
| Recomputed ratio | 9.97% | numerator / denominator | |
| Filed ratio | 9.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.97 pp | $1.6M | capital that could be lost first |
Total risk-based capital ratio 10.96% +0.96 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 | $9.1M | 9,054 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.6M | 82,610 | RCOAA223 |
| Recomputed ratio | 10.96% | numerator / denominator | |
| Filed ratio | 10.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.96 pp | $793K | capital that could be lost first |
Tier 1 leverage ratio 8.96% +3.96 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 | $8.2M | 8,234 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $91.9M | 91,886 | RCOAA224 |
| Recomputed ratio | 8.96% | numerator / denominator | |
| Filed ratio | 8.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.96 pp | $3.6M | 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 | 6,668 | 5,818 | 5,818 | 5,818 | 5,818 | 5,818 | RCOAP742 |
| Retained earnings | 1,568 | 1,446 | 1,275 | 1,176 | 1,140 | 981 | RCOAKW00 |
| Accumulated other comprehensive income | (3) | (6) | (1) | (1) | (3) | (3) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,233 | 7,258 | 7,092 | 6,993 | 6,955 | 6,796 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1 | (2) | (12) | (18) | (22) | (28) | P859 - P840 |
| Common equity Tier 1 capital | 8,234 | 7,256 | 7,080 | 6,975 | 6,933 | 6,768 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,234 | 7,256 | 7,080 | 6,975 | 6,933 | 6,768 | RCOA8274 |
| Tier 2 capital | 820 | 790 | 760 | 730 | 700 | 670 | RCOA5311 |
| Allowance includable in Tier 2 capital | 820 | 790 | 760 | 730 | 700 | 670 | RCOA5310 |
| Total capital | 9,054 | 8,046 | 7,840 | 7,705 | 7,633 | 7,438 | RCOA3792 |
| Total risk-weighted assets | 82,610 | 75,583 | 72,076 | 73,316 | 71,985 | 67,985 | RCOAA223 |
| Average total assets for the leverage ratio | 91,886 | 86,707 | 85,396 | 85,025 | 81,676 | 78,225 | 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 | $7.2M | $25K | 0.35% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $628K | $76K | 12.04% | 0.09% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.8M | $366K | 20.00% | 0.44% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $11.7M | $5.8M | 50.00% | 7.07% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $70.8M | $70.4M | 99.49% | 85.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.8M | $4.6M | 95.11% | 5.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.3M | $1.3M | 100.00% | 1.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $82.6M | ties to item 31 ($82.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $82.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $82.6M | 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 | 9.97% | 9.97% | 10.96% | 8.96% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 9.60% | 9.60% | 10.65% | 8.37% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 9.82% | 9.82% | 10.88% | 8.29% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 9.51% | 9.51% | 10.51% | 8.20% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 9.63% | 9.63% | 10.60% | 8.49% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 9.96% | 9.96% | 10.94% | 8.65% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 10.31% | 10.31% | 11.30% | 8.77% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 10.55% | 10.55% | 11.49% | 9.04% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 9.55% | 9.55% | 10.49% | 8.20% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 9.80% | 9.80% | 10.74% | 8.37% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 9.67% | 9.67% | 10.59% | 8.28% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 10.08% | 10.08% | 11.13% | 8.33% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| The Citizens State Bank and Trust Company (this bank) | Risk-based | 9.97% | 9.97% | 10.96% | 8.96% | |
| The First National Bank of Germantown | $96.2M | Risk-based | 17.05% | 17.05% | 18.01% | 8.49% |
| First Farmers & Merchants State Bank | $96.4M | Risk-based | 13.84% | 13.84% | 15.02% | 11.46% |
| First National Bank | $96.5M | Risk-based | 21.53% | 21.53% | 22.79% | 9.71% |
| Mutual Federal Bank | $96.5M | Risk-based | 24.54% | 24.54% | 25.80% | 16.34% |
| Johnson State Bank | $96.6M | CBLR | NA | NA | NA | 14.72% |
| The Miners National Bank of Eveleth | $96.6M | Risk-based | 20.90% | 20.90% | 22.16% | 10.07% |
| Boston Trust Walden N.A. | $96.6M | Risk-based | 89.32% | 89.32% | 89.33% | 64.46% |
| First National Bank of Johnson | $95.6M | CBLR | NA | NA | NA | 15.17% |
| The Citizens State Bank of Cheney, Kansas | $96.7M | CBLR | NA | NA | NA | 11.10% |
| Peer 25th percentile | 18.01% | 18.01% | 19.05% | 10.07% | ||
| Peer median | 21.22% | 21.22% | 22.47% | 11.46% | ||
| Peer 75th percentile | 23.79% | 23.79% | 25.05% | 15.17% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/442057/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.