Citizens State Bank of Milford: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.71% (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: 5.71% (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 13.35% +6.85 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 | $5.3M | 5,267 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.4M | 39,445 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.85 pp | $2.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.35% +5.35 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 | $5.3M | 5,267 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.4M | 39,445 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.35 pp | $2.1M | capital that could be lost first |
Total risk-based capital ratio 13.71% +3.71 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 | $5.4M | 5,409 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.4M | 39,445 | RCOAA223 |
| Recomputed ratio | 13.71% | numerator / denominator | |
| Filed ratio | 13.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.71 pp | $1.5M | capital that could be lost first |
Tier 1 leverage ratio 9.11% +4.11 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 | $5.3M | 5,267 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $57.8M | 57,828 | RCOAA224 |
| Recomputed ratio | 9.11% | numerator / denominator | |
| Filed ratio | 9.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.11 pp | $2.4M | 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 | 1,995 | 1,995 | 1,995 | 1,995 | 1,995 | 1,995 | RCOAP742 |
| Retained earnings | 3,272 | 3,188 | 3,188 | 3,086 | 3,070 | 3,020 | RCOAKW00 |
| Accumulated other comprehensive income | (714) | (635) | (627) | (809) | (1,397) | (1,239) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,553 | 4,548 | 4,556 | 4,272 | 3,668 | 3,776 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 714 | 635 | 627 | 809 | 1,397 | 1,239 | P859 - P840 |
| Common equity Tier 1 capital | 5,267 | 5,183 | 5,183 | 5,081 | 5,065 | 5,015 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 5,267 | 5,183 | 5,183 | 5,081 | 5,065 | 5,015 | RCOA8274 |
| Tier 2 capital | 142 | 141 | 140 | 137 | 137 | 135 | RCOA5311 |
| Allowance includable in Tier 2 capital | 142 | 141 | 140 | 137 | 137 | 135 | RCOA5310 |
| Total capital | 5,409 | 5,324 | 5,323 | 5,218 | 5,202 | 5,150 | RCOA3792 |
| Total risk-weighted assets | 39,445 | 38,467 | 40,566 | 36,596 | 34,591 | 36,722 | RCOAA223 |
| Average total assets for the leverage ratio | 57,828 | 60,680 | 56,130 | 53,487 | 55,634 | 59,333 | 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 | $4.8M | $115K | 2.40% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.5M | $5.3M | 23.38% | 13.34% | RC-R Part II, item 2.a, 2.b |
| Loans: past due and nonaccrual | $170K | $255K | 150.00% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $22.2M | $22.2M | 100.00% | 56.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.1M | $7.9M | 97.76% | 20.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.7M | $3.7M | 98.89% | 9.38% | 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 | $39.4M | ties to item 31 ($39.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $39.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $39.4M | 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 | 13.35% | 13.35% | 13.71% | 9.11% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 13.47% | 13.47% | 13.84% | 8.54% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 12.78% | 12.78% | 13.12% | 9.23% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.88% | 13.88% | 14.26% | 9.50% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 14.64% | 14.64% | 15.04% | 9.10% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 13.66% | 13.66% | 14.02% | 8.45% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.51% | 13.51% | 13.87% | 9.25% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 14.12% | 14.12% | 14.49% | 9.81% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 14.58% | 14.58% | 14.98% | 8.93% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.13% | 13.13% | 13.42% | 8.16% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 12.88% | 12.88% | 13.18% | 8.49% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.39% | 13.39% | 13.69% | 8.38% | 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 |
|---|---|---|---|---|---|---|
| Citizens State Bank of Milford (this bank) | Risk-based | 13.35% | 13.35% | 13.71% | 9.11% | |
| Asian Pacific National Bank | $56.9M | CBLR | NA | NA | NA | 20.07% |
| United Minnesota Bank | $56.9M | Risk-based | 11.86% | 11.86% | 12.91% | 7.78% |
| Amistad Bank | $57.0M | CBLR | NA | NA | NA | 15.29% |
| The Fairmount State Bank | $57.0M | CBLR | NA | NA | NA | 12.68% |
| Arlington State Bank | $56.7M | Risk-based | 23.17% | 23.17% | 23.98% | 10.13% |
| HSBC Trust Company (Delaware), N.A. | $57.2M | CBLR | NA | NA | NA | 97.77% |
| Farmers State Bank, Allen, Oklahoma | $57.2M | CBLR | NA | NA | NA | 13.52% |
| Fortuna Bank | $57.3M | CBLR | NA | NA | NA | 34.14% |
| The First National Bank in Cooper | $57.3M | CBLR | NA | NA | NA | 13.12% |
| Peer 25th percentile | 14.68% | 14.68% | 15.68% | 12.68% | ||
| Peer median | 17.51% | 17.51% | 18.44% | 13.52% | ||
| Peer 75th percentile | 20.34% | 20.34% | 21.21% | 20.07% | ||
| This bank's percentile | 50 | 50 | 50 | 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/771047/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.