Farmers and Merchants State Bank, Bloomfield, Nebraska: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.26% (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: 10.26% (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 17.01% +10.51 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 | $21.9M | 21,888 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $128.7M | 128,675 | RCOAA223 |
| Recomputed ratio | 17.01% | numerator / denominator | |
| Filed ratio | 17.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.51 pp | $13.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.01% +9.01 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 | $21.9M | 21,888 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $128.7M | 128,675 | RCOAA223 |
| Recomputed ratio | 17.01% | numerator / denominator | |
| Filed ratio | 17.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.01 pp | $11.6M | capital that could be lost first |
Total risk-based capital ratio 18.26% +8.26 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 | $23.5M | 23,497 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $128.7M | 128,675 | RCOAA223 |
| Recomputed ratio | 18.26% | numerator / denominator | |
| Filed ratio | 18.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.26 pp | $10.6M | capital that could be lost first |
Tier 1 leverage ratio 9.45% +4.45 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 | $21.9M | 21,888 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $231.5M | 231,503 | RCOAA224 |
| Recomputed ratio | 9.45% | numerator / denominator | |
| Filed ratio | 9.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.45 pp | $10.3M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 19,888 | 18,871 | 18,064 | 17,185 | 18,262 | 17,328 | RCOAKW00 |
| Accumulated other comprehensive income | (146) | 106 | 342 | 337 | 310 | 282 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,742 | 20,977 | 20,406 | 19,522 | 20,572 | 19,610 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 146 | (106) | (342) | (310) | (310) | (282) | P859 - P840 |
| Common equity Tier 1 capital | 21,888 | 20,871 | 20,064 | 19,212 | 20,262 | 19,328 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,888 | 20,871 | 20,064 | 19,212 | 20,262 | 19,328 | RCOA8274 |
| Tier 2 capital | 1,609 | 1,637 | 1,637 | 1,616 | 1,607 | 1,598 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,609 | 1,637 | 1,637 | 1,616 | 1,607 | 1,598 | RCOA5310 |
| Total capital | 23,497 | 22,508 | 21,701 | 20,828 | 21,869 | 20,926 | RCOA3792 |
| Total risk-weighted assets | 128,675 | 133,887 | 137,415 | 130,706 | 129,369 | 130,731 | RCOAA223 |
| Average total assets for the leverage ratio | 231,503 | 216,669 | 208,915 | 209,305 | 209,237 | 200,898 | 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 | $15.9M | $2.9M | 18.28% | 2.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $81.3M | $23K | 0.03% | 0.02% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $15K | $8K | 50.00% | 0.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $93K | $140K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $131.7M | $119.7M | 90.88% | 92.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.6M | $5.2M | 91.61% | 4.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $767K | $767K | 100.00% | 0.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $128.7M | does not tie to item 31 ($128.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $128.7M | RCONB704 |
| Less: excess allowance for credit losses | $28K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $128.7M | 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 | 17.01% | 17.01% | 18.26% | 9.45% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.59% | 15.59% | 16.81% | 9.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.60% | 14.60% | 15.79% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.70% | 14.70% | 15.94% | 9.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.66% | 15.66% | 16.90% | 9.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.78% | 14.78% | 16.01% | 9.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.68% | 13.68% | 14.85% | 9.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.84% | 13.84% | 15.05% | 9.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.33% | 21.33% | 22.53% | 14.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.03% | 21.03% | 22.25% | 13.95% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.54% | 20.54% | 21.76% | 13.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.76% | 20.76% | 21.95% | 13.17% | 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 State Bank, Bloomfield, Nebraska (this bank) | Risk-based | 17.01% | 17.01% | 18.26% | 9.45% | |
| Cornerstone Bank | $232.8M | CBLR | NA | NA | NA | 10.86% |
| Farmers State Bank | $232.6M | Risk-based | 18.20% | 18.20% | 19.45% | 12.63% |
| Security State Bank of Marine | $232.5M | Risk-based | 15.08% | 15.08% | 16.34% | 10.87% |
| First State Bank | $232.5M | Risk-based | 13.49% | 13.49% | 14.53% | 11.76% |
| Taylorsville Savings Bank, SSB | $232.4M | Risk-based | 12.95% | 12.95% | 13.99% | 8.08% |
| The Citizens Bank | $233.3M | CBLR | NA | NA | NA | 10.56% |
| Great North Bank | $233.4M | Risk-based | 12.99% | 12.99% | 13.86% | 8.84% |
| West Central Bank | $232.2M | CBLR | NA | NA | NA | 11.95% |
| Andover State Bank | $232.2M | Risk-based | 10.30% | 10.55% | 11.80% | 8.95% |
| Peer 25th percentile | 12.96% | 12.96% | 13.89% | 8.95% | ||
| Peer median | 13.24% | 13.24% | 14.26% | 10.86% | ||
| Peer 75th percentile | 14.69% | 14.69% | 15.88% | 11.76% | ||
| This bank's percentile | 83 | 83 | 83 | 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/411651/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.