# CB&S BANK INC
RUSSELLVILLE, AL · FDIC certificate 15310 · asset band $1-10B · latest filing 2026-06 · live

**Verdict on the desk:** this could be *run candidate*. Composite score 4 (one point per flag, capital below 5% counted twice; 7 or more is where departures cluster).

## What the filing shows (filed dollars, derived ratios; band percentiles in parentheses)

| Measure | Value | Band median |
|---|---|---|
| Total assets | $3.07B | |
| Deposits | $2.61B | |
| Loans and leases | $1.72B | |
| Total equity | $188.3M | |
| Loans / deposits | 65.33% (p12 of band) | 87.10% |
| Liquid assets / assets | 36.13% (p85 of band) | |
| Uninsured deposits / deposits | 31.10% (p51 of band) | 30.76% |
| Brokered deposits | 1.11% | |
| Wholesale funding | 9.13% (p61 of band) | |
| FHLB advances / assets | 7.82% | |
| Tier 1 leverage | 10.42% (p48 of band) | 10.50% |
| Unrealized securities loss / equity | -127.79% (p0 of band) | -7.75% |
| AOCI / equity | 1.27% (p97 of band) | |
| ROA (annualized) | 0.71% (p15 of band) | 1.26% |
| Net interest margin | 3.57% (p42 of band) | 3.70% |
| Efficiency ratio | 75.65% (p88 of band) | |
| Noncurrent loans | 1.15% (p77 of band) | 0.51% |
| Net charge-offs (annualized) | 0.03% (p52 of band) | |
| Reserve coverage of noncurrent | 96.51% | |
| Real estate % of loans | 77% | |
| Construction % of loans | 143.75% (p97 of band) | |
| Auto loans | $13.7M (0.80% of loans; DQ 4.17%, NCO 0.00%) | |
| Loans to nondepository financials | $140.4M (75% of equity) (p98 of band) | |
| Deposits YoY | 7.5% | |
| Employees | 596 | |

## Flags firing in the latest filing

- **securities losses >30% of equity** (`cap_secloss`)
- **reserve under noncurrent** (`aq_reserve`)
- **construction >100% equity** (`conc_construction`)
- **loans-to-lenders >50% equity** (`conc_warehouse`)

## Warning timeline

| Quarter | Score | Flags that first fired | Flags that cleared |
|---|---|---|---|
| 2011-03 | 1 | reserve under noncurrent |  |
| 2011-06 | 1 |  |  |
| 2011-09 | 1 |  |  |
| 2011-12 | 1 |  |  |
| 2012-03 | 1 |  |  |
| 2012-06 | 1 |  |  |
| 2012-09 | 1 |  |  |
| 2012-12 | 1 |  |  |
| 2013-03 | 1 |  |  |
| 2013-06 | 4 | AOCI drag >20% of equity, expense ratio p90, noncurrent p90 |  |
| 2013-09 | 3 |  | expense ratio p90 |
| 2013-12 | 4 | securities losses >30% of equity |  |
| 2014-03 | 2 |  | AOCI drag >20% of equity, securities losses >30% of equity |
| 2014-06 | 2 |  |  |
| 2014-09 | 2 |  |  |
| 2014-12 | 2 |  |  |
| 2015-03 | 2 |  |  |
| 2015-06 | 2 |  |  |
| 2015-09 | 2 |  |  |
| 2015-12 | 2 |  |  |
| 2016-03 | 2 |  |  |
| 2016-06 | 2 |  |  |
| 2016-09 | 2 |  |  |
| 2016-12 | 2 |  |  |
| 2017-03 | 2 |  |  |
| 2017-06 | 3 | capital falling |  |
| 2017-09 | 2 |  | capital falling |
| 2017-12 | 2 |  |  |
| 2018-03 | 2 |  |  |
| 2018-06 | 2 |  |  |
| 2018-09 | 2 |  |  |
| 2018-12 | 2 |  |  |
| 2019-03 | 2 |  |  |
| 2019-06 | 1 |  | noncurrent p90 |
| 2019-09 | 1 |  |  |
| 2019-12 | 2 | noncurrent p90 |  |
| 2020-03 | 2 |  |  |
| 2020-06 | 2 |  |  |
| 2020-09 | 3 | capital falling |  |
| 2020-12 | 2 |  | capital falling |
| 2021-03 | 1 |  | noncurrent p90 |
| 2021-06 | 1 |  |  |
| 2021-09 | 0 |  | reserve under noncurrent |
| 2021-12 | 0 |  |  |
| 2022-03 | 3 | capital falling, AOCI drag >20% of equity, securities losses >30% of equity |  |
| 2022-06 | 3 | construction >100% equity | capital falling |
| 2022-09 | 3 |  |  |
| 2022-12 | 3 |  |  |
| 2023-03 | 2 |  | AOCI drag >20% of equity |
| 2023-06 | 2 |  |  |
| 2023-09 | 5 | AOCI drag >20% of equity, noncurrent p90, reserve under noncurrent |  |
| 2023-12 | 4 |  | AOCI drag >20% of equity |
| 2024-03 | 4 |  |  |
| 2024-06 | 4 |  |  |
| 2024-09 | 4 |  |  |
| 2024-12 | 3 |  | noncurrent p90 |
| 2025-03 | 3 |  |  |
| 2025-06 | 5 | capital falling, noncurrent p90 |  |
| 2025-09 | 4 |  | capital falling |
| 2025-12 | 2 |  | reserve under noncurrent, noncurrent p90 |
| 2026-03 | 3 | loans-to-lenders >50% equity |  |
| 2026-06 | 4 | reserve under noncurrent |  |

## In the news (Google News, unfiltered, newest first; check the city)

- 2026-04-01 [CBS Banc-Corp. acquires TAG Bancshares - Business Alabama Magazine](https://news.google.com/rss/articles/CBMidEFVX3lxTE5FMUJLMXNTZ3JKNlFDSUhZOWRUWG1wVVdrMkh2SzVDOElmYzVmRm5VUG55bG1hcVFQcng5ajQwQ2wtWlFTcE16c2oxcllIVEdlelpjei1UVnlSRFJhVk1MVnZfQlNHWnhSSzJGc21yMnhmMExU?oc=5) · Business Alabama Magazine
- 2025-11-20 [Citizens Bank & Trust to Be Acquired by CB&S Bank — Merger Expected to Close in Early 2026 - Discover Dade](https://news.google.com/rss/articles/CBMivgFBVV95cUxONzZpd0VUOUhVWW1XUUVBNDdzZjg4QVR5RWhxdUFCNVVkZnJrdWRiWEpEMVFacW9HWjRFblhXZElSTlQ2UE5hVnhOcHFwc3huRnNNeVk4NFhHUzloZ1hVaG1Lczkya2s0NXE1RjA0R0RqWmFlMmxRSHhGQnItbWVDQmFtVURvNmV5UXIydHJPcURlNUpWZTREcHFnemJpM2pVX3pEdDBVN2pvR09zS0lPcHlSc24xbVlQbmFQUWNR?oc=5) · Discover Dade
- 2025-07-11 [The 20 top-performing banks with $2B to $10B of assets - American Banker](https://news.google.com/rss/articles/CBMilwFBVV95cUxPS0NEYTZFeXRleUhoXzViMmtzQVBWX2xhVVI3aXQwT2N4c056SGF0dzBKbG9uWjlPTXRBcEFNT19XN1JDQmZFZ2ZZLWd1cjVqNEJYOXhuQkJJVzBuY1RubG9HRy10M1o1N0M5THY4REtaaW40WVBQWHJfS2dfNHJFdFVwajVROVVKSEtWQ0YxS0Rjd2tZU2JF?oc=5) · American Banker
- 2020-02-21 [Developer buys property for Mountain Brook townhome project - The Business Journals](https://news.google.com/rss/articles/CBMipAFBVV95cUxPMWlaaFg4U2JDV1M2Vnc0aWZZMmZaUVpyOVkzMzZjLWhPSGVGUk5RV0Jwa0dvbWd1Uy1LbTkzUVdfTXE4cjhwQUZjTkNiQkVYTjhRN1o5aFV1ak9qYURxWTdOdGh3X2hlUUNES00wYmZHV3FSenplaWJWT3FQMzFKWkF1OGNsNFA3SEdiZUlxcWRGcVBXLTY2S1dQYU40Rnd0Y3dkUA?oc=5) · The Business Journals

## How to verify

- Page: https://getbookiq.com/bank-desk/#bank=15310 (click any number for its formula and FFIEC field codes)
- Latest row, JSON: https://getbookiq.com/bank-desk/data/summary.json · history: https://getbookiq.com/bank-desk/data/h/14.json (key "15310", columns cycle, ASSET, DEP, LNLSGR, EQTOT, ltd, liquid_pct, unins_pct, lev, aoci_pct_eq, sec_loss_eq, roa, nim, eff, nc_pct, nco_pct, LNAUTO, auto_dq, auto_nco, LNNDEPD, ndfi_eq, wholesale_pct, dep_yoy, score, flags)
- Field definitions: https://getbookiq.com/dictionary/#bank-LNNDEPD and the rest of the bank dictionary
- Source: FDIC call report via BankFind, dollars in thousands as filed. Departed means stopped filing, which is usually a merger; FAILED is the FDIC's own list.

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Rendered 2026-09-10 from the desks' own data files. Full guide: https://getbookiq.com/guide