Citizens State Bank of New Castle: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.62% (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: 8.62% (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 15.37% +8.87 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 | $95.1M | 95,072 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $618.7M | 618,688 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.87 pp | $54.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.37% +7.37 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 | $95.1M | 95,072 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $618.7M | 618,688 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.37 pp | $45.6M | capital that could be lost first |
Total risk-based capital ratio 16.62% +6.62 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 | $102.8M | 102,809 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $618.7M | 618,688 | RCOAA223 |
| Recomputed ratio | 16.62% | numerator / denominator | |
| Filed ratio | 16.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.62 pp | $40.9M | capital that could be lost first |
Tier 1 leverage ratio 10.45% +5.45 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 | $95.1M | 95,072 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $909.4M | 909,364 | RCOAA224 |
| Recomputed ratio | 10.45% | numerator / denominator | |
| Filed ratio | 10.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.45 pp | $49.6M | 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 | 4,333 | 4,333 | 4,333 | 4,333 | 4,333 | 4,333 | RCOAP742 |
| Retained earnings | 90,739 | 88,823 | 87,093 | 85,621 | 83,897 | 82,164 | RCOAKW00 |
| Accumulated other comprehensive income | (2,364) | (1,919) | (1,774) | (1,993) | (2,684) | (2,715) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 92,708 | 91,237 | 89,652 | 87,961 | 85,546 | 83,782 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,364 | 1,919 | 1,774 | 1,993 | 2,684 | 2,715 | P859 - P840 |
| Common equity Tier 1 capital | 95,072 | 93,156 | 91,426 | 89,954 | 88,230 | 86,497 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 95,072 | 93,156 | 91,426 | 89,954 | 88,230 | 86,497 | RCOA8274 |
| Tier 2 capital | 7,737 | 7,586 | 7,408 | 7,115 | 6,886 | 6,655 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,737 | 7,586 | 7,408 | 7,115 | 6,886 | 6,655 | RCOA5310 |
| Total capital | 102,809 | 100,742 | 98,834 | 97,069 | 95,116 | 93,152 | RCOA3792 |
| Total risk-weighted assets | 618,688 | 606,795 | 599,566 | 572,556 | 554,835 | 536,111 | RCOAA223 |
| Average total assets for the leverage ratio | 909,364 | 897,128 | 869,330 | 849,965 | 843,925 | 828,207 | 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 | $35.3M | $1.5M | 4.15% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $258.0M | $55.7M | 21.59% | 9.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $193.1M | $115.2M | 59.66% | 18.61% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.3M | $1.3M | 100.00% | 0.22% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.44% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $393.7M | $370.1M | 94.01% | 59.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $35.8M | $33.4M | 93.30% | 5.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.0M | $39.1M | 97.84% | 6.32% | 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 | $619.0M | ties to item 31 ($619.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $619.0M | RCONB704 |
| Less: excess allowance for credit losses | $331K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $618.7M | 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 | 15.37% | 15.37% | 16.62% | 10.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.35% | 15.35% | 16.60% | 10.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.25% | 15.25% | 16.48% | 10.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.71% | 15.71% | 16.95% | 10.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.90% | 15.90% | 17.14% | 10.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.13% | 16.13% | 17.38% | 10.44% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.40% | 16.40% | 17.65% | 10.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.42% | 16.42% | 17.67% | 10.49% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.50% | 16.50% | 17.75% | 10.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.64% | 16.64% | 17.89% | 10.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.35% | 16.35% | 17.60% | 9.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.27% | 16.27% | 17.52% | 9.71% | 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 of New Castle (this bank) | Risk-based | 15.37% | 15.37% | 16.62% | 10.45% | |
| Peoples Bank & Trust Co. | $908.3M | CBLR | NA | NA | NA | 9.96% |
| Paragon Bank | $908.1M | Risk-based | 11.27% | 11.27% | 12.38% | 8.67% |
| Stifel Trust Company N.A. | $911.0M | Risk-based | 38.50% | 38.50% | 38.50% | 7.52% |
| Heartland Bank | $911.1M | CBLR | NA | NA | NA | 10.25% |
| Versabank USA, N.A. | $911.9M | Risk-based | 30.43% | 30.43% | 30.43% | 22.46% |
| Thrivent Bank | $905.6M | Risk-based | 55.55% | 55.55% | 56.04% | 29.76% |
| Dr Bank | $912.6M | CBLR | NA | NA | NA | 10.28% |
| Spiritbank | $912.8M | Risk-based | 13.22% | 13.22% | 14.46% | 9.30% |
| Lindell Bank & Trust Company | $915.2M | CBLR | NA | NA | NA | 18.02% |
| Affinity Bank, National Association | $915.2M | Risk-based | 12.76% | 12.76% | 13.91% | 11.41% |
| Peer 25th percentile | 12.87% | 12.87% | 14.05% | 9.46% | ||
| Peer median | 21.82% | 21.82% | 22.45% | 10.27% | ||
| Peer 75th percentile | 36.48% | 36.48% | 36.48% | 16.36% | ||
| This bank's percentile | 50 | 50 | 50 | 60 |
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/1000641/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.