Farmers and Merchants Bank of Ashland: 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 10.00% +1.00 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 | $14.9M | 14,905 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $149.1M | 149,102 | RCOAA224 |
| Recomputed ratio | 10.00% | numerator / denominator | |
| Filed ratio | 10.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.00 pp | $1.5M | 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 | 12,100 | 12,100 | 11,600 | 11,600 | 11,600 | 10,100 | RCOAP742 |
| Retained earnings | 2,805 | 2,354 | 2,425 | 2,283 | 1,906 | 1,654 | RCOAKW00 |
| Accumulated other comprehensive income | (303) | (391) | (327) | (389) | (559) | (592) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,602 | 14,063 | 13,698 | 13,494 | 12,947 | 11,162 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 303 | 391 | 327 | 389 | 559 | 592 | P859 - P840 |
| Common equity Tier 1 capital | 14,905 | 14,454 | 14,025 | 13,883 | 13,506 | 11,754 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,905 | 14,454 | 14,025 | 13,883 | 13,506 | 11,754 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | 1,083 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | 1,083 | |
| Total capital | NA | NA | NA | NA | NA | 12,837 | |
| Total risk-weighted assets | NA | NA | NA | NA | NA | 86,519 | |
| Average total assets for the leverage ratio | 149,102 | 146,132 | 145,239 | 139,886 | 140,187 | 140,902 | 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 | 10.00% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.92% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.59% | 13.59% | 14.84% | 8.34% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.08% | 13.08% | 14.32% | 8.42% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.88% | 12.88% | 14.12% | 8.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.85% | 12.85% | 14.10% | 8.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.02% | 13.02% | 14.23% | 8.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.74% | 13.74% | 14.99% | 8.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.88% | 12.88% | 14.12% | 8.84% | 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 Merchants Bank of Ashland (this bank) | CBLR | NA | NA | NA | 10.00% | |
| WSB Municipal Bank | $152.3M | CBLR | NA | NA | NA | 15.23% |
| Colfax Banking Company | $152.3M | CBLR | NA | NA | NA | 11.05% |
| Security State Bank of Hibbing | $151.9M | Risk-based | 15.58% | 15.58% | 16.83% | 11.64% |
| Guaranty Bank Inc. | $152.4M | Risk-based | 17.97% | 17.97% | 19.23% | 13.62% |
| Bank of Whittier, N.A. | $152.6M | CBLR | NA | NA | NA | 16.38% |
| Agility Bank, N.A. | $151.6M | CBLR | NA | NA | NA | 19.99% |
| 1st Federal Savings Bank of SC, Inc. | $151.6M | Risk-based | 19.20% | 19.20% | 20.45% | 9.68% |
| Bluff View Bank | $152.8M | Risk-based | 20.04% | 20.04% | 20.95% | 14.94% |
| Independent Correspondent Bankers' Bank, Inc. | $151.4M | Risk-based | 22.65% | 22.65% | 23.90% | 13.21% |
| Peer 25th percentile | 17.97% | 17.97% | 19.23% | 11.64% | ||
| Peer median | 19.20% | 19.20% | 20.45% | 13.62% | ||
| Peer 75th percentile | 20.04% | 20.04% | 20.95% | 15.23% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/398051/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.