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 12.08% +3.08 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 | $41.3M | 41,306 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $341.9M | 341,945 | RCOAA224 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.08 pp | $10.5M | 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 | 11,765 | 11,765 | 11,765 | 11,765 | 11,765 | 11,765 | RCOAP742 |
| Retained earnings | 29,701 | 28,535 | 26,955 | 25,860 | 24,517 | 23,467 | RCOAKW00 |
| Accumulated other comprehensive income | (2,069) | (1,903) | (1,801) | (2,111) | (2,749) | (3,008) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,397 | 38,397 | 36,919 | 35,514 | 33,533 | 32,224 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,909 | 1,678 | 1,510 | 1,740 | 2,312 | 2,506 | P859 - P840 |
| Common equity Tier 1 capital | 41,306 | 40,075 | 38,429 | 37,254 | 35,845 | 34,730 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,306 | 40,075 | 38,429 | 37,254 | 35,845 | 34,730 | 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 | 341,945 | 341,588 | 325,752 | 321,131 | 313,289 | 316,553 | 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 | 12.08% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.73% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.60% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.97% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.21% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.96% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.33% | 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 | 12.08% | |
| Farmers and Merchants State Bank of Pierz | $336.2M | CBLR | NA | NA | NA | 9.28% |
| Charles River Bank | $336.1M | Risk-based | 12.46% | 12.46% | 13.21% | 7.93% |
| Eastern Savings Bank Federal Savings Bank | $336.4M | CBLR | NA | NA | NA | 30.96% |
| The First National Bank of Saint Ignace | $335.8M | Risk-based | 16.19% | 16.19% | 16.73% | 7.78% |
| Traditions First Bank | $336.6M | CBLR | NA | NA | NA | 9.91% |
| The First Trust and Savings Bank of Watseka | $337.1M | CBLR | NA | NA | NA | 16.10% |
| The First Security Bank | $335.0M | CBLR | NA | NA | NA | 8.29% |
| Bath State Bank | $337.6M | Risk-based | 11.89% | 11.89% | 12.88% | 8.82% |
| The Citizens Bank Company | $334.6M | CBLR | NA | NA | NA | 13.56% |
| Varo Bank, N.A. | $337.8M | CBLR | NA | NA | NA | 18.46% |
| Peer 25th percentile | 12.17% | 12.17% | 13.05% | 8.42% | ||
| Peer median | 12.46% | 12.46% | 13.21% | 9.60% | ||
| Peer 75th percentile | 14.32% | 14.32% | 14.97% | 15.46% | ||
| This bank's percentile | NA | NA | NA | 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/858854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.