The Merchants & Citizens Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The standout move of Q2 2026 was in Accumulated other comprehensive income: 7.9% higher than in Q1 2026, at -$7.1M. The Merchants & Citizens Bank ranks 13th of 79 Georgia banks on CET1 ratio, in the upper half at 22.90% (Q2 2026). The Merchants & Citizens Bank's CET1 ratio of 22.90% is well above the 15.07% median for banks in the $100M-1B asset tier, a gap of 7.83 points (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 22.90% |
| Tier 1 risk-based capital ratio | 22.90% |
| Total risk-based capital ratio | 24.15% |
| Tier 1 leverage ratio | 13.24% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $19.0M |
| Tier 1 capital | $19.0M |
| Total risk-based capital | $20.0M |
| Total equity capital | $15.0M |
| Risk-weighted assets | $82.8M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 10.25% |
| Tangible equity to tangible assets | 8.43% |
| Equity capital to average assets | 10.23% |
| Internal capital growth rate | 9.21% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $1.2M |
| Common stock surplus | $9.8M |
| Retained earnings | $11.0M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$7.1M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 24.63% | 24.63% | 25.88% | 14.82% | $75.9M |
| Q4 2023 | 24.17% | 24.17% | 25.42% | 14.67% | $74.8M |
| Q1 2024 | 24.69% | 24.69% | 25.94% | 14.64% | $74.0M |
| Q2 2024 | 24.20% | 24.20% | 25.45% | 14.11% | $76.4M |
| Q3 2024 | 24.24% | 24.24% | 25.48% | 14.21% | $77.2M |
| Q4 2024 | 23.33% | 23.33% | 24.55% | 13.83% | $78.5M |
| Q1 2025 | 23.49% | 23.49% | 24.68% | 13.53% | $79.0M |
| Q2 2025 | 22.88% | 22.88% | 24.07% | 13.05% | $82.0M |
| Q3 2025 | 23.11% | 23.11% | 24.33% | 13.56% | $82.3M |
| Q4 2025 | 22.58% | 22.58% | 23.83% | 13.66% | $81.8M |
| Q1 2026 | 22.37% | 22.37% | 23.62% | 13.12% | $83.4M |
| Q2 2026 | 22.90% | 22.90% | 24.15% | 13.24% | $82.8M |
The Merchants & Citizens Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock The Merchants & Citizens Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full The Merchants & Citizens Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 183) · FFIEC NIC profile (RSSD 784430)