CB&S Bank, Inc.
CB&S Bank, Inc. reported total assets of $3.1 bn at Q2 2026, up 9.1% from a year earlier. It uses the community bank leverage ratio framework, with a tier 1 leverage ratio of 10.42%, and an estimated 31.10% of domestic deposits were uninsured. Source: FDIC Call Report data, cross-checked against FFIEC filings.
- Bank equity capital: up 23.2% on Q1 2026, to $188.3 mn
- Uninsured share of domestic deposits: down 1.82 pp on Q1 2026, to 31.10%
- Return on equity (ROE): down 1.02 pp on Q1 2026, to 12.21%
Ranks compare banks in our US coverage that report each metric. Sparklines: the last ten years. Source: FDIC BankFind Suite (Call Report data), cross-checked against FFIEC Call Report filings. Calculations: EconoMonitor.
Overview
What stands out about CB&S Bank, Inc.?
Its largest one-quarter change in total assets since Q1 2016 was +15.2% between Q2 2019 and Q3 2019, when it absorbed PrimeSouth Bank. Against its six size peers, its loan-to-deposit ratio stands out most: 65.33% at Q2 2026, below the peer median of 92.53%. By return on equity (ROE) it moved from 179th to 251st among 500 banks between Q1 2026 and Q2 2026 (1 = highest).
How large is CB&S Bank, Inc.?
At Q2 2026 the bank held $3.1 bn of assets. Deposits were $2.6 bn and net loans and leases $1.7 bn, a loan-to-deposit ratio of 65.33%. Securities of $880.4 mn made up 28.7% of assets.
Total assets rose 101.0% between Q1 2016 and Q2 2026, from $1.5 bn.
How much of its funding is uninsured?
An estimated 31.10% of domestic deposits were above the FDIC insurance limit at Q2 2026, -1.82 pp from the previous quarter and -1.50 pp from a year earlier. That share ranks 299th among 500 banks reporting this metric (1 = highest).
Key facts, Q2 2026
| Metric | Value | Change from a year earlier | US rank |
|---|---|---|---|
| Total assets | $3.1 bn | +9.1% | 410th of 497 |
| Total deposits | $2.6 bn | +7.5% | 403rd of 499 |
| Net loans and leases | $1.7 bn | +14.2% | 474th of 500 |
| Bank equity capital | $188.3 mn | +34.0% | 498th of 498 |
| Tier 1 leverage ratio | 10.42% | -0.33 pp | 234th of 500 |
| Return on equity (ROE) | 12.21% | +1.35 pp | 251st of 500 |
| Net interest margin | 3.57% | +0.19 pp | 269th of 500 |
| Uninsured share of domestic deposits | 31.10% | -1.50 pp | 299th of 500 |
| Noncurrent loans to total loans | 1.15% | -1.41 pp | 387th of 500 (1 = lowest) |
| Net charge-offs to average loans | 0.05% | +0.01 pp | 189th of 500 (1 = lowest) |
US rank: rank among the banks in our coverage reporting each metric, 1 = highest unless marked 1 = lowest.
Balance sheet
Total assets, deposits and net loans, quarterly, Q1 2016 to Q2 2026. Dashed amber lines mark the mergers and acquisitions listed under Mergers and acquisitions.
- Total assets $3.1bn
- Deposits $2.6bn
- Net loans $1.7bn
Capital and securities
The bank uses the community bank leverage ratio framework, so it does not report risk-based capital ratios. Its tier 1 leverage ratio was 10.42% at Q2 2026, -0.33 pp from a year earlier. The median tier 1 leverage ratio of the size peers listed below was 10.50% at Q2 2026.
Available-for-sale securities showed an unrealized loss of $240.6 mn at Q2 2026; the loss narrowed by $34.5 mn from a year earlier.
Capital ratios
- Total capital 17%
- CET1 16%
- Tier 1 leverage 10%
Unrealized gains and losses on securities
- Available for sale -$241mn
- Held to maturity $0
Profitability and loan quality
Return on equity was 12.21% for the year to Q2 2026, annualized, with a return on assets of 0.71% and a net interest margin of 3.57%. The margin was +0.19 pp from a year earlier. The efficiency ratio, noninterest expense as a share of revenue as the FDIC defines it, was 75.65%. Net income for the year to Q2 2026 was $10.6 mn, up 39.3% on the same period a year earlier. The median return on equity of its size peers was 8.04% for the same period.
Noncurrent loans, those 90 days or more past due or no longer accruing interest, were 1.15% of total loans at Q2 2026. Net charge-offs for the year to date were 0.05% of average loans, annualized.
Profitability
- Return on equity 12%
- Net interest margin 3.6%
- Return on assets 0.7%
Compared with banks of similar size
The six banks ranked closest to CB&S Bank, Inc. by total assets at Q2 2026, three above and three below where possible.
Among the seven banks in the table at Q2 2026, CB&S Bank, Inc. is 4th by total assets. Its tier 1 leverage ratio of 10.42% compares with a peer median of 10.50%, its return on equity of 12.21% compares with a peer median of 8.04%, and its uninsured share of deposits of 31.10% compares with a peer median of 29.76%.
| Bank | Total assets | CET1 ratio | Return on equity | Uninsured share | |
|---|---|---|---|---|---|
| BCB Community Bank | $3.1 bn | not reported | -4.67% | 44.78% | |
| UniBank for Savings | $3.1 bn | 14.02% | 13.54% | 29.42% | |
| Penn Community Bank | $3.1 bn | 16.17% | 5.31% | 32.62% | |
| CB&S Bank, Inc. | $3.1 bn | not reported | 12.21% | 31.10% | |
| Midwest BankCentre | $3.1 bn | 13.54% | 10.84% | 26.11% | |
| Guaranty Bank and Trust Company | $3.1 bn | not reported | 9.91% | 24.45% | |
| BankNewport | $3.1 bn | 12.70% | 6.18% | 30.10% | |
Q2 2026. Peer median (the six banks, excluding this one): CET1 13.78%, return on equity 8.04%. Source: FDIC BankFind Suite (Call Report data), cross-checked against FFIEC Call Report filings. Calculations: EconoMonitor.
Last eight quarters
CB&S Bank, Inc., as reported in its Call Reports.
From Q3 2024 to Q2 2026, total assets rose 15.1% to $3.1 bn, deposits rose 15.4% to $2.6 bn and bank equity capital rose 15.5% to $188.3 mn. Over the same period its full-time equivalent staff went from 551 to 596 and its offices went from 54 to 58.
| Metric | Q3 2024 | Q4 2024 | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | Q1 2026 | Q2 2026 |
|---|---|---|---|---|---|---|---|---|
| Total assets | $2.7 bn | $2.7 bn | $2.8 bn | $2.8 bn | $2.8 bn | $2.9 bn | $2.9 bn | $3.1 bn |
| Total deposits | $2.3 bn | $2.3 bn | $2.4 bn | $2.4 bn | $2.4 bn | $2.4 bn | $2.5 bn | $2.6 bn |
| Bank equity capital | $163.0 mn | $132.2 mn | $146.4 mn | $140.5 mn | $165.2 mn | $178.1 mn | $152.8 mn | $188.3 mn |
| Return on equity (ROE) | 13.97% | 15.31% | 14.99% | 10.86% | 13.15% | 15.55% | 13.23% | 12.21% |
| Uninsured share of domestic deposits | 32.62% | 31.06% | 30.32% | 32.60% | 31.64% | 32.48% | 32.92% | 31.10% |
| Full-time equivalent employees | 551 | 576 | 548 | 567 | 584 | 566 | 565 | 596 |
| Number of offices | 54 | 54 | 54 | 55 | 55 | 55 | 55 | 58 |
Source: FDIC BankFind Suite (Call Report data), cross-checked against FFIEC Call Report filings. Calculations: EconoMonitor.
Mergers and acquisitions
Figures before and after each event are not like for like.
- . Absorbed PrimeSouth Bank (FDIC certificate 17892).
- . Absorbed Citizens Bank & Trust, Inc. (FDIC certificate 27153).
Source: FDIC BankFind API, institution history. Moves of more than 25% in one quarter are checked against that history in our review.
Identifiers and sources
- FDIC certificate
- 15310
- Federal Reserve RSSD ID
- 594433
- Head office
- Russellville, Alabama
- Holding company
- CBS BANC-CORP (as reported to the FDIC)
- Holding company RSSD ID
- 1493654
- EconoMonitor ID
- EMB-US-000617
Frequently asked questions
What were CB&S Bank, Inc.'s total assets?
$3.1 bn at Q2 2026, according to its Call Report as published by the FDIC. By total assets it ranks 410th among 497 banks reporting this metric (1 = highest).
Is CB&S Bank, Inc. the same as its holding company?
No. This page covers the FDIC-insured bank (certificate 15310). Its holding company, CBS BANC-CORP (as reported to the FDIC), reports separately to the Federal Reserve and, if its shares are listed, to the SEC.
How often is this page updated?
Every quarter, after CB&S Bank, Inc. files its Call Report and the FDIC publishes it. This page shows Q2 2026, loaded on 19 October 2026; any sentence that uses an earlier quarter names it.
Where can I check these numbers?
In the FDIC BankFind Suite record for certificate 15310, and in the Call Reports filed under RSSD ID 594433 at the FFIEC Central Data Repository.
Sources and definitions
Definitions, Call Report fields and formulas for each metric: Bank equity capital, Uses community bank leverage ratio framework, Common equity tier 1 (CET1) ratio, Deposits in domestic offices, Efficiency ratio, Full-time equivalent employees, Loan-to-deposit ratio, Total loans and leases (gross), Net loans and leases, Net charge-offs to average loans, Net income (year to date), Net interest margin, Noncurrent loans to total loans, Number of offices, Return on assets (ROA), Return on equity (ROE), Available-for-sale securities (amortized cost), Available-for-sale securities (fair value), Held-to-maturity securities (amortized cost), Held-to-maturity securities (fair value), Total securities, Tier 1 leverage ratio, Total assets, Total deposits, Total equity capital, Total risk-based capital ratio, Uninsured share of domestic deposits, Estimated uninsured deposits, Unrealized gain/loss on available-for-sale securities, Unrealized gain/loss on held-to-maturity securities.
Checks for this release: Check A (database against the FDIC download) passed, Check B (FDIC against FFIEC Call Report filings) passed.
Source: FDIC BankFind Suite (Call Report data). EconoMonitor is not affiliated with or endorsed by the FDIC. FDIC BankFind Suite API.
Source: FFIEC Central Data Repository (Call Reports). EconoMonitor is not affiliated with or endorsed by the FFIEC. FFIEC Central Data Repository, Public Data Distribution.
Data and analysis only, not financial advice. The FDIC and the FFIEC do not endorse EconoMonitor. See the disclaimer and methodology.