F & M Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.84% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 4.84% (RCOAH311).
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.
Common equity Tier 1 ratio 11.85% +5.35 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $9.0M | 9,015 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.1M | 76,094 | RCOAA223 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.35 pp | $4.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.85% +3.85 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $9.0M | 9,015 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.1M | 76,094 | RCOAA223 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.85 pp | $2.9M | capital that could be lost first |
Total risk-based capital ratio 12.84% +2.84 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $9.8M | 9,767 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.1M | 76,094 | RCOAA223 |
| Recomputed ratio | 12.84% | numerator / denominator | |
| Filed ratio | 12.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.84 pp | $2.2M | capital that could be lost first |
Tier 1 leverage ratio 10.17% +5.17 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $9.0M | 9,015 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $88.7M | 88,672 | RCOAA224 |
| Recomputed ratio | 10.17% | numerator / denominator | |
| Filed ratio | 10.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.17 pp | $4.6M | 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 | 10,396 | 10,396 | 10,396 | 10,396 | 10,396 | 10,396 | RCOAP742 |
| Retained earnings | (1,381) | (1,573) | (1,771) | (2,110) | (4,000) | (4,217) | RCOAKW00 |
| Accumulated other comprehensive income | (1,225) | (1,206) | (1,189) | (1,273) | (1,440) | (1,484) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,790 | 7,617 | 7,436 | 7,013 | 4,956 | 4,695 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,225 | 1,206 | 1,189 | 1,273 | 1,440 | 1,484 | P859 - P840 |
| Common equity Tier 1 capital | 9,015 | 8,823 | 8,625 | 8,286 | 6,396 | 6,179 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,015 | 8,823 | 8,625 | 8,286 | 6,396 | 6,179 | RCOA8274 |
| Tier 2 capital | 752 | 737 | 721 | 706 | 691 | 676 | RCOA5311 |
| Allowance includable in Tier 2 capital | 752 | 737 | 721 | 706 | 691 | 676 | RCOA5310 |
| Total capital | 9,767 | 9,560 | 9,346 | 8,992 | 7,087 | 6,855 | RCOA3792 |
| Total risk-weighted assets | 76,094 | 67,417 | 77,299 | 66,988 | 68,777 | 65,402 | RCOAA223 |
| Average total assets for the leverage ratio | 88,672 | 89,508 | 86,874 | 82,475 | 83,334 | 82,136 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $7.6M | $1.3M | 17.79% | 1.77% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.9M | $718K | 12.10% | 0.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $10.9M | $5.5M | 50.29% | 7.20% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.1M | $7.6M | 150.00% | 10.01% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $263K | $394K | 150.00% | 0.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $46.0M | $44.9M | 97.56% | 58.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.0M | $10.9M | 99.38% | 14.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $2.1M | 118.33% | 2.78% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 3.53% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $73.4M | ties to item 31 ($73.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $76.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $76.1M | RCONG641, ties |
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 | Risk-based | 11.85% | 11.85% | 12.84% | 10.17% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 13.09% | 13.09% | 14.18% | 9.86% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 11.16% | 11.16% | 12.09% | 9.93% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 12.37% | 12.37% | 13.42% | 10.05% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 9.30% | 9.30% | 10.30% | 7.68% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 9.45% | 9.45% | 10.48% | 7.52% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 8.71% | 8.71% | 9.69% | 7.64% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 8.72% | 8.72% | 9.63% | 6.95% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 8.08% | 8.08% | 8.94% | 6.79% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 8.33% | 8.33% | 9.20% | 6.88% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 8.16% | 8.16% | 9.05% | 6.71% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 7.91% | 7.91% | 8.79% | 6.47% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| F & M Bank and Trust Company (this bank) | Risk-based | 11.85% | 11.85% | 12.84% | 10.17% | |
| Basile State Bank | $87.4M | CBLR | NA | NA | NA | 10.09% |
| First Security State Bank | $87.3M | CBLR | NA | NA | NA | 14.90% |
| First Bank of Pike | $87.5M | Risk-based | 16.57% | 17.09% | 18.35% | 9.91% |
| Bank of Elgin | $87.3M | CBLR | NA | NA | NA | 13.52% |
| First National Bank of Wauchula | $87.5M | CBLR | NA | NA | NA | 12.16% |
| Bank of Stronghurst | $87.6M | CBLR | NA | NA | NA | 14.17% |
| Bank of Eufaula | $87.1M | CBLR | NA | NA | NA | 12.10% |
| The Four County Bank | $87.1M | CBLR | NA | NA | NA | 13.83% |
| Peer 25th percentile | NA | NA | NA | 11.59% | ||
| Peer median | 16.57% | 17.09% | 18.35% | 12.84% | ||
| Peer 75th percentile | NA | NA | NA | 13.92% | ||
| This bank's percentile | NA | NA | NA | 25 |
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/937834/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.