The Citizens State Bank at Mohall: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.69% (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: 8.69% (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 16.01% +9.51 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 | $9.6M | 9,617 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.1M | 60,064 | RCOAA223 |
| Recomputed ratio | 16.01% | numerator / denominator | |
| Filed ratio | 16.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.51 pp | $5.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.01% +8.01 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 | $9.6M | 9,617 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.1M | 60,064 | RCOAA223 |
| Recomputed ratio | 16.01% | numerator / denominator | |
| Filed ratio | 16.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.01 pp | $4.8M | capital that could be lost first |
Total risk-based capital ratio 16.69% +6.69 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 | $10.0M | 10,022 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.1M | 60,064 | RCOAA223 |
| Recomputed ratio | 16.69% | numerator / denominator | |
| Filed ratio | 16.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.69 pp | $4.0M | capital that could be lost first |
Tier 1 leverage ratio 11.78% +6.78 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 | $9.6M | 9,617 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $81.7M | 81,657 | RCOAA224 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.78 pp | $5.5M | 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 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | RCOAP742 |
| Retained earnings | 8,017 | 7,983 | 7,752 | 7,663 | 7,557 | 7,569 | RCOAKW00 |
| Accumulated other comprehensive income | (399) | (443) | (301) | (350) | (488) | (603) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,218 | 9,140 | 9,051 | 8,913 | 8,669 | 8,566 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 399 | 443 | 301 | 350 | 488 | 603 | P859 - P840 |
| Common equity Tier 1 capital | 9,617 | 9,583 | 9,352 | 9,263 | 9,157 | 9,169 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,617 | 9,583 | 9,352 | 9,263 | 9,157 | 9,169 | RCOA8274 |
| Tier 2 capital | 405 | 404 | 442 | 414 | 423 | 423 | RCOA5311 |
| Allowance includable in Tier 2 capital | 405 | 404 | 442 | 414 | 423 | 423 | RCOA5310 |
| Total capital | 10,022 | 9,987 | 9,794 | 9,677 | 9,580 | 9,592 | RCOA3792 |
| Total risk-weighted assets | 60,064 | 65,824 | 67,571 | 60,593 | 61,020 | 59,918 | RCOAA223 |
| Average total assets for the leverage ratio | 81,657 | 81,351 | 79,567 | 78,328 | 75,775 | 75,619 | 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 | $525K | $36K | 6.90% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $19.9M | $7.0M | 35.00% | 11.59% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $9.6M | $1.9M | 20.00% | 3.21% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $49.5M | $48.2M | 97.22% | 80.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.4M | $1.3M | 92.98% | 2.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.7M | $1.7M | 100.00% | 2.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $60.1M | ties to item 31 ($60.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $60.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $60.1M | 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 | 16.01% | 16.01% | 16.69% | 11.78% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.56% | 14.56% | 15.17% | 11.78% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.84% | 13.84% | 14.49% | 11.75% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 15.29% | 15.29% | 15.97% | 11.83% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.01% | 15.01% | 15.70% | 12.08% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.30% | 15.30% | 16.01% | 12.13% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.31% | 15.31% | 16.03% | 12.36% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.27% | 15.27% | 15.98% | 12.52% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.32% | 15.32% | 16.05% | 12.56% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.84% | 15.84% | 16.54% | 12.30% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.57% | 15.57% | 16.15% | 12.14% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 15.51% | 15.51% | 16.09% | 12.21% | 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 at Mohall (this bank) | Risk-based | 16.01% | 16.01% | 16.69% | 11.78% | |
| Howard State Bank | $80.2M | Risk-based | 15.86% | 15.86% | 16.96% | 12.21% |
| Kinmundy Bank | $80.1M | Risk-based | 21.50% | 21.50% | 22.36% | 13.04% |
| State Bank of Eagle Butte | $80.3M | Risk-based | 23.47% | 23.47% | 24.73% | 12.37% |
| The City National Bank of San Saba | $80.0M | CBLR | NA | NA | NA | 12.02% |
| Farmers and Merchants Bank | $80.3M | CBLR | NA | NA | NA | 13.00% |
| Hustisford State Bank | $80.3M | CBLR | NA | NA | NA | 15.24% |
| CBW Bank | $80.5M | Risk-based | 146.86% | 146.86% | 147.87% | 28.35% |
| Associated Trust Company, N.A. | $79.7M | Risk-based | 171.77% | 171.77% | 171.77% | 84.07% |
| Citizens State Bank | $80.7M | CBLR | NA | NA | NA | 15.98% |
| Beardstown Savings, S.B. | $79.5M | Risk-based | 20.08% | 20.08% | 20.72% | 10.55% |
| Peer 25th percentile | 20.43% | 20.43% | 21.13% | 12.25% | ||
| Peer median | 22.49% | 22.49% | 23.55% | 13.02% | ||
| Peer 75th percentile | 116.02% | 116.02% | 117.09% | 15.80% | ||
| This bank's percentile | 17 | 17 | 0 | 10 |
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/688453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.