Citizens State Bank of Roseau: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.30% +4.30 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $39.4M | 39,359 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $295.9M | 295,916 | RCOAA224 |
| Recomputed ratio | 13.30% | numerator / denominator | |
| Filed ratio | 13.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.30 pp | $12.7M | 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 | 20,200 | 20,200 | 20,200 | 20,200 | 20,200 | 20,200 | RCOAP742 |
| Retained earnings | 19,159 | 18,794 | 18,238 | 17,761 | 17,125 | 16,717 | RCOAKW00 |
| Accumulated other comprehensive income | (4,761) | (4,904) | (4,586) | (5,155) | (5,805) | (6,433) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,598 | 34,090 | 33,852 | 32,806 | 31,520 | 30,484 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,761 | 4,904 | 4,586 | 5,155 | 5,805 | 6,433 | P859 - P840 |
| Common equity Tier 1 capital | 39,359 | 38,994 | 38,438 | 37,961 | 37,325 | 36,917 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,359 | 38,994 | 38,438 | 37,961 | 37,325 | 36,917 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 295,916 | 291,127 | 290,396 | 286,662 | 288,404 | 285,356 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.39% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 12.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.29% | 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 Roseau (this bank) | CBLR | NA | NA | NA | 13.30% | |
| Sundance State Bank | $290.9M | Risk-based | 15.07% | 15.07% | 16.32% | 11.90% |
| Bank of Dickson | $291.0M | CBLR | NA | NA | NA | 11.53% |
| Georgia First Bank | $290.8M | Risk-based | 13.65% | 13.65% | 14.91% | 9.52% |
| First Colony Bank of Florida | $291.1M | Risk-based | 13.32% | 13.32% | 14.58% | 9.94% |
| Somerville Bank | $290.6M | CBLR | NA | NA | NA | 9.54% |
| Lake Central Bank | $291.3M | Risk-based | 14.18% | 14.18% | 15.26% | 11.15% |
| Liberty Bank Minnesota | $290.2M | Risk-based | 25.85% | 25.85% | 26.78% | 12.90% |
| United State Bank | $290.1M | Risk-based | 13.85% | 13.85% | 15.10% | 10.50% |
| One World Bank | $290.1M | CBLR | NA | NA | NA | 13.24% |
| United Community Bank | $290.0M | Risk-based | 11.41% | 11.41% | 12.66% | 8.45% |
| Peer 25th percentile | 13.49% | 13.49% | 14.74% | 9.64% | ||
| Peer median | 13.85% | 13.85% | 15.10% | 10.83% | ||
| Peer 75th percentile | 14.62% | 14.62% | 15.79% | 11.81% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/822051/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.