XML 26 R16.htm IDEA: XBRL DOCUMENT
v3.22.4

MINIMUM REGULATORY CAPITAL REQUIREMENTS | 6 Months Ended
--- | ---
Dec. 31, 2022
Regulatory Capital Requirements Under Banking Regulations Abstract [Abstract] |
Regulatory Capital Requirements under Banking Regulations [Text Block] | 8. MINIMUM REGULATORY CAPITAL REQUIREMENTS The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company's unaudited consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Federal banking regulations require minimum capital requirements for community banking institutions as set forth in the following table. Additionally, community banking institutions must maintain a capital conservation buffer of common equity Tier 1 capital in an amount greater than 2.5% of total risk-weighted assets to avoid being subject to limitations on capital distributions and discretionary bonuses. At December 31, 2022, the Bank met the required capital conservation buffer. As of December 31, 2022, the most recent notification from the Office of the Comptroller of the Currency categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum capital ratios as set forth in the following table. There are no conditions or events since that notification that management believes have changed the Bank’s category. The Bank’s actual capital amounts and ratios as of December 31, 2022 and June 30, 2022 are also presented in the table below.
|  | Actual |  |  | Minimum Capital Requirement |  |  | Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions |
(Dollars in thousands) |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total capital (to risk weighted assets) |  | $ | 64,203 |  |  |  | 32.6 | % |  | $ | 15,775 |  |  |  | 8.0 | % |  | $ | 19,719 |  |  |  | 10.0 | %
Common equity Tier 1 capital (to risk weighted assets) |  |  | 62,456 |  |  |  | 31.7 |  |  |  | 8,874 |  |  |  | 4.5 |  |  |  | 12,817 |  |  |  | 6.5 |
Tier 1 capital (to risk weighted assets) |  |  | 62,456 |  |  |  | 31.7 |  |  |  | 11,832 |  |  |  | 6.0 |  |  |  | 15,775 |  |  |  | 8.0 |
Tier 1 capital (to adjusted total assets) |  |  | 62,456 |  |  |  | 17.4 |  |  |  | 14,334 |  |  |  | 4.0 |  |  |  | 17,917 |  |  |  | 5.0 |
June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total capital (to risk weighted assets) |  | $ | 65,237 |  |  |  | 34.9 | % |  | $ | 14,936 |  |  |  | 8.0 | % |  | $ | 18,670 |  |  |  | 10.0 | %
Common equity Tier 1 capital (to risk weighted assets) |  |  | 63,490 |  |  |  | 34.0 |  |  |  | 8,401 |  |  |  | 4.5 |  |  |  | 12,135 |  |  |  | 6.5 |
Tier 1 capital (to risk weighted assets) |  |  | 63,490 |  |  |  | 34.0 |  |  |  | 11,202 |  |  |  | 6.0 |  |  |  | 14,936 |  |  |  | 8.0 |
Tier 1 capital (to adjusted total assets) |  |  | 63,490 |  |  |  | 17.4 |  |  |  | 14,580 |  |  |  | 4.0 |  |  |  | 18,225 |  |  |  | 5.0 |

X
- Definition RegulatoryCapitalRequirementsUnderBankingRegulationsAbstract + References No definition available. + Details
Name: | cfsb_RegulatorycapitalrequirementsunderbankingregulationsabstractAbstract
Namespace Prefix: | cfsb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1F -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958575-112826 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(2) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958569-112826 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1D -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958573-112826 + Details
Name: | us-gaap_RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration