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 9.76% +0.76 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 | $42.6M | 42,552 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $435.9M | 435,936 | RCOAA224 |
| Recomputed ratio | 9.76% | numerator / denominator | |
| Filed ratio | 9.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.76 pp | $3.3M | 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 | 20,251 | 20,251 | 20,251 | 20,251 | 20,251 | 20,251 | RCOAP742 |
| Retained earnings | 24,110 | 23,683 | 23,037 | 23,049 | 22,914 | 22,471 | RCOAKW00 |
| Accumulated other comprehensive income | (9,803) | (9,806) | (9,269) | (9,986) | (11,987) | (11,476) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,558 | 34,128 | 34,019 | 33,314 | 31,178 | 31,246 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,994 | 7,996 | 7,459 | 8,176 | 10,177 | 9,666 | P859 - P840 |
| Common equity Tier 1 capital | 42,552 | 42,124 | 41,478 | 41,490 | 41,355 | 40,912 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,552 | 42,124 | 41,478 | 41,490 | 41,355 | 40,912 | 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 | 435,936 | 430,221 | 418,479 | 418,800 | 410,929 | 411,210 | 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 | 9.76% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.91% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.98% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.12% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.16% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.17% | 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 | 9.76% | |
| Honor Bank | $442.7M | Risk-based | 11.35% | 11.35% | 12.60% | 9.77% |
| Broadstreet Bank, SSB | $442.8M | CBLR | NA | NA | NA | 12.13% |
| Community State Bank | $441.9M | CBLR | NA | NA | NA | 9.41% |
| Grand Ridge National Bank | $443.3M | CBLR | NA | NA | NA | 13.77% |
| Community Bank Delaware | $443.6M | Risk-based | 11.88% | 11.88% | 12.98% | 8.58% |
| Jones Bank | $441.2M | CBLR | NA | NA | NA | 11.18% |
| West Texas State Bank | $443.7M | CBLR | NA | NA | NA | 10.49% |
| James Polk Stone Community Bank | $443.8M | CBLR | NA | NA | NA | 9.98% |
| Noblebank & Trust | $444.0M | CBLR | NA | NA | NA | 11.32% |
| Spring Bank | $440.7M | CBLR | NA | NA | NA | 11.57% |
| Peer 25th percentile | 11.48% | 11.48% | 12.70% | 9.82% | ||
| Peer median | 11.62% | 11.62% | 12.79% | 10.84% | ||
| Peer 75th percentile | 11.75% | 11.75% | 12.89% | 11.51% | ||
| This bank's percentile | NA | NA | NA | 20 |
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/572459/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.