The Fairmount State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 12.68% +3.68 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $7.4M | 7,359 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $58.0M | 58,043 | RCOAA224 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.68 pp | $2.1M | 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 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | RCOAP742 |
| Retained earnings | 5,859 | 5,985 | 5,868 | 5,952 | 5,940 | 5,895 | RCOAKW00 |
| Accumulated other comprehensive income | (424) | (430) | (423) | (513) | (562) | (624) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,935 | 7,055 | 6,945 | 6,939 | 6,878 | 6,771 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 424 | 430 | 423 | 513 | 563 | 624 | P859 - P840 |
| Common equity Tier 1 capital | 7,359 | 7,485 | 7,368 | 7,452 | 7,441 | 7,395 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,359 | 7,485 | 7,368 | 7,452 | 7,441 | 7,395 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 58,043 | 61,992 | 63,145 | 57,294 | 57,914 | 57,427 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 12.68% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 12.07% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 11.67% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 13.01% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 12.85% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 12.88% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 12.91% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 12.74% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 13.29% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 12.64% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 12.30% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 12.59% | 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 |
|---|---|---|---|---|---|---|
| The Fairmount State Bank (this bank) | CBLR | NA | NA | NA | 12.68% | |
| Amistad Bank | $57.0M | CBLR | NA | NA | NA | 15.29% |
| Asian Pacific National Bank | $56.9M | CBLR | NA | NA | NA | 20.07% |
| Citizens State Bank of Milford | $56.9M | Risk-based | 13.35% | 13.35% | 13.71% | 9.11% |
| United Minnesota Bank | $56.9M | Risk-based | 11.86% | 11.86% | 12.91% | 7.78% |
| HSBC Trust Company (Delaware), N.A. | $57.2M | CBLR | NA | NA | NA | 97.77% |
| Farmers State Bank, Allen, Oklahoma | $57.2M | CBLR | NA | NA | NA | 13.52% |
| Fortuna Bank | $57.3M | CBLR | NA | NA | NA | 34.14% |
| The First National Bank in Cooper | $57.3M | CBLR | NA | NA | NA | 13.12% |
| Arlington State Bank | $56.7M | Risk-based | 23.17% | 23.17% | 23.98% | 10.13% |
| Peer 25th percentile | 12.60% | 12.60% | 13.31% | 10.13% | ||
| Peer median | 13.35% | 13.35% | 13.71% | 13.52% | ||
| Peer 75th percentile | 18.26% | 18.26% | 18.85% | 20.07% | ||
| This bank's percentile | NA | NA | NA | 33 |
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/503547/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.