The Citizens State Bank of Ouray: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.97% (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: 4.97% (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 12.03% +5.53 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 | 19,028 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.2M | 158,181 | RCOAA223 |
| Recomputed ratio | 12.03% | numerator / denominator | |
| Filed ratio | 12.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.53 pp | $8.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.03% +4.03 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 | 19,028 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.2M | 158,181 | RCOAA223 |
| Recomputed ratio | 12.03% | numerator / denominator | |
| Filed ratio | 12.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.03 pp | $6.4M | capital that could be lost first |
Total risk-based capital ratio 12.97% +2.97 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 | $20.5M | 20,522 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.2M | 158,181 | RCOAA223 |
| Recomputed ratio | 12.97% | numerator / denominator | |
| Filed ratio | 12.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.97 pp | $4.7M | capital that could be lost first |
Tier 1 leverage ratio 8.40% +3.40 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 | 19,028 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $226.5M | 226,469 | RCOAA224 |
| Recomputed ratio | 8.40% | numerator / denominator | |
| Filed ratio | 8.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.40 pp | $7.7M | 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 | 7,379 | 7,379 | 7,379 | 7,379 | 7,379 | 7,379 | RCOAP742 |
| Retained earnings | 11,649 | 11,320 | 11,001 | 10,353 | 10,026 | 9,784 | RCOAKW00 |
| Accumulated other comprehensive income | (2,851) | (2,967) | (2,809) | (3,000) | (3,511) | (3,377) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,177 | 15,732 | 15,571 | 14,732 | 13,894 | 13,786 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,851 | 2,967 | 2,809 | 3,000 | 3,511 | 3,377 | P859 - P840 |
| Common equity Tier 1 capital | 19,028 | 18,699 | 18,380 | 17,732 | 17,405 | 17,163 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,028 | 18,699 | 18,380 | 17,732 | 17,405 | 17,163 | RCOA8274 |
| Tier 2 capital | 1,494 | 1,504 | 1,498 | 1,537 | 1,540 | 1,511 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,494 | 1,504 | 1,498 | 1,537 | 1,540 | 1,511 | RCOA5310 |
| Total capital | 20,522 | 20,203 | 19,878 | 19,269 | 18,945 | 18,674 | RCOA3792 |
| Total risk-weighted assets | 158,181 | 147,760 | 155,014 | 147,293 | 155,627 | 146,784 | RCOAA223 |
| Average total assets for the leverage ratio | 226,469 | 221,647 | 217,994 | 222,503 | 217,033 | 214,736 | 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 | $36.4M | $7.3M | 20.00% | 4.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $26.7M | $5.5M | 20.45% | 3.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $69.4M | $34.7M | 50.00% | 21.93% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5K | $5K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $82.5M | $82.5M | 100.00% | 52.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.5M | $21.4M | 99.56% | 13.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.9M | $6.9M | 100.00% | 4.35% | 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 | $158.2M | ties to item 31 ($158.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $158.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $158.2M | 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 | 12.03% | 12.03% | 12.97% | 8.40% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.65% | 12.65% | 13.67% | 8.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.86% | 11.86% | 12.82% | 8.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.04% | 12.04% | 13.08% | 7.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.18% | 11.18% | 12.17% | 8.02% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.69% | 11.69% | 12.72% | 7.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.52% | 11.52% | 12.52% | 8.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.58% | 11.58% | 12.59% | 7.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.94% | 11.94% | 12.96% | 8.20% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.03% | 12.03% | 13.02% | 8.65% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.56% | 12.56% | 13.59% | 8.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.23% | 12.23% | 13.22% | 8.21% | 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 |
|---|---|---|---|---|---|---|
| The Citizens State Bank of Ouray (this bank) | Risk-based | 12.03% | 12.03% | 12.97% | 8.40% | |
| Bank of Columbia | $231.1M | CBLR | NA | NA | NA | 9.31% |
| Gateway Commercial Bank | $231.4M | CBLR | NA | NA | NA | 12.00% |
| St. Clair County State Bank | $231.8M | CBLR | NA | NA | NA | 13.51% |
| The First National Bank of Anderson | $230.4M | CBLR | NA | NA | NA | 12.02% |
| Peoples Bank of the South | $232.0M | Risk-based | 16.49% | 16.49% | 17.64% | 12.43% |
| Farmers State Bank of Hoffman | $232.1M | CBLR | NA | NA | NA | 11.95% |
| Metropolitan Bank | $230.2M | CBLR | NA | NA | NA | 13.09% |
| Andover State Bank | $232.2M | Risk-based | 10.30% | 10.55% | 11.80% | 8.95% |
| West Central Bank | $232.2M | CBLR | NA | NA | NA | 11.95% |
| Peer 25th percentile | 11.84% | 12.04% | 13.26% | 11.95% | ||
| Peer median | 13.39% | 13.52% | 14.72% | 12.00% | ||
| Peer 75th percentile | 14.94% | 15.00% | 16.18% | 12.43% | ||
| This bank's percentile | 50 | 50 | 50 | 0 |
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/98351/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.