Farmers and Mechanics Federal Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.17% (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: 4.17% (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 11.76% +5.26 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 | $7.8M | 7,845 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.7M | 66,723 | RCOAA223 |
| Recomputed ratio | 11.76% | numerator / denominator | |
| Filed ratio | 11.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.26 pp | $3.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.76% +3.76 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 | $7.8M | 7,845 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.7M | 66,723 | RCOAA223 |
| Recomputed ratio | 11.76% | numerator / denominator | |
| Filed ratio | 11.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.76 pp | $2.5M | capital that could be lost first |
Total risk-based capital ratio 12.17% +2.17 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 | $8.1M | 8,119 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.7M | 66,723 | RCOAA223 |
| Recomputed ratio | 12.17% | numerator / denominator | |
| Filed ratio | 12.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.17 pp | $1.4M | capital that could be lost first |
Tier 1 leverage ratio 6.79% +1.79 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 | $7.8M | 7,845 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $115.6M | 115,563 | RCOAA224 |
| Recomputed ratio | 6.79% | numerator / denominator | |
| Filed ratio | 6.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.79 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 7,845 | 7,937 | 7,991 | 8,069 | 8,125 | 8,175 | RCOAKW00 |
| Accumulated other comprehensive income | (2,463) | (2,706) | (2,441) | (2,754) | (3,206) | (3,565) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,382 | 5,231 | 5,550 | 5,315 | 4,919 | 4,610 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,463 | 2,706 | 2,441 | 2,754 | 3,206 | 3,565 | P859 - P840 |
| Common equity Tier 1 capital | 7,845 | 7,937 | 7,991 | 8,069 | 8,125 | 8,175 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,845 | 7,937 | 7,991 | 8,069 | 8,125 | 8,175 | RCOA8274 |
| Tier 2 capital | 274 | 349 | 349 | 318 | 287 | 287 | RCOA5311 |
| Allowance includable in Tier 2 capital | 274 | 349 | 349 | 318 | 287 | 287 | RCOA5310 |
| Total capital | 8,119 | 8,286 | 8,340 | 8,387 | 8,412 | 8,462 | RCOA3792 |
| Total risk-weighted assets | 66,723 | 71,164 | 75,620 | 74,161 | 73,715 | 62,294 | RCOAA223 |
| Average total assets for the leverage ratio | 115,563 | 117,111 | 119,957 | 121,172 | 121,909 | 125,960 | 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 | $9.8M | $1.4M | 14.49% | 2.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $38.6M | $16.7M | 43.16% | 24.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $44.9M | $24.3M | 54.03% | 36.39% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $19.9M | $19.9M | 100.00% | 29.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.5M | $3.5M | 79.17% | 5.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $929K | $929K | 100.00% | 1.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $66.7M | ties to item 31 ($66.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $66.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $66.7M | 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 | 11.76% | 11.76% | 12.17% | 6.79% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.15% | 11.15% | 11.64% | 6.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.57% | 10.57% | 11.03% | 6.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.88% | 10.88% | 11.31% | 6.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.02% | 11.02% | 11.41% | 6.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.12% | 13.12% | 13.58% | 6.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.28% | 11.28% | 11.67% | 6.35% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.00% | 15.00% | 15.41% | 7.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.76% | 13.76% | 14.13% | 7.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 8.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 8.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.03% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Farmers and Mechanics Federal Savings Bank (this bank) | Risk-based | 11.76% | 11.76% | 12.17% | 6.79% | |
| Spring Valley Bank | $113.6M | CBLR | NA | NA | NA | 34.07% |
| Great Nations Bank | $113.8M | CBLR | NA | NA | NA | 10.27% |
| Farmers State Bank of Underwood | $113.8M | Risk-based | 11.53% | 11.53% | 12.78% | 8.62% |
| Monroe Savings Bank | $114.0M | Risk-based | 24.75% | 24.75% | 26.01% | 14.02% |
| Richland County Bank | $114.1M | CBLR | NA | NA | NA | 17.77% |
| The Peoples Bank | $113.1M | CBLR | NA | NA | NA | 10.62% |
| Turtle Mountain State Bank | $114.1M | CBLR | NA | NA | NA | 12.85% |
| Monument Bank | $112.8M | CBLR | NA | NA | NA | 9.89% |
| Legacy Bank | $112.8M | CBLR | NA | NA | NA | 8.29% |
| Morganton Savings Bank, S.S.B. | $114.4M | CBLR | NA | NA | NA | 25.43% |
| Peer 25th percentile | 14.84% | 14.84% | 16.09% | 9.98% | ||
| Peer median | 18.14% | 18.14% | 19.39% | 11.74% | ||
| Peer 75th percentile | 21.45% | 21.45% | 22.70% | 16.83% | ||
| This bank's percentile | 50 | 50 | 0 | 0 |
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/412872/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.