The Citizens State Bank: 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 14.45% +5.45 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 | $64.7M | 64,694 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $447.7M | 447,712 | RCOAA224 |
| Recomputed ratio | 14.45% | numerator / denominator | |
| Filed ratio | 14.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.45 pp | $24.4M | 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 | 22,790 | 22,790 | 22,790 | 22,790 | 22,790 | 22,790 | RCOAP742 |
| Retained earnings | 45,410 | 44,336 | 43,139 | 41,814 | 41,015 | 40,496 | RCOAKW00 |
| Accumulated other comprehensive income | (9,589) | (10,781) | (8,913) | (10,076) | (12,204) | (13,332) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,611 | 56,345 | 57,016 | 54,528 | 51,601 | 49,954 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,083 | 7,275 | 5,407 | 6,570 | 8,698 | 9,826 | P859 - P840 |
| Common equity Tier 1 capital | 64,694 | 63,620 | 62,423 | 61,098 | 60,299 | 59,780 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,694 | 63,620 | 62,423 | 61,098 | 60,299 | 59,780 | 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 | 447,712 | 446,800 | 444,725 | 432,734 | 426,680 | 431,569 | 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 | 14.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.24% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.62% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.65% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.76% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.03% | 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 (this bank) | CBLR | NA | NA | NA | 14.45% | |
| Watermark Bank | $450.5M | Risk-based | 14.11% | 14.11% | 15.36% | 13.29% |
| Patriot Bank | $451.2M | Risk-based | 12.39% | 12.39% | 13.12% | 9.89% |
| Greatamerica Bank N.A. | $450.0M | CBLR | NA | NA | NA | 61.62% |
| Welch State Bank of Welch, Okla. | $449.8M | CBLR | NA | NA | NA | 10.20% |
| Pittsfield Co-Operative Bank | $451.5M | Risk-based | 18.63% | 18.63% | 19.36% | 13.41% |
| First Peoples Bank | $449.4M | Risk-based | 14.48% | 14.48% | 15.73% | 12.84% |
| Security State Bank | $449.1M | Risk-based | 16.19% | 16.19% | 17.37% | 10.44% |
| The Liberty National Bank in Paris | $452.1M | CBLR | NA | NA | NA | 12.76% |
| The City National Bank of Colorado City | $452.4M | CBLR | NA | NA | NA | 10.97% |
| Peer 25th percentile | 14.11% | 14.11% | 15.36% | 10.44% | ||
| Peer median | 14.48% | 14.48% | 15.73% | 12.76% | ||
| Peer 75th percentile | 16.19% | 16.19% | 17.37% | 13.29% | ||
| This bank's percentile | NA | NA | NA | 89 |
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/273550/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.