Farmers and Merchants State Bank of Bushnell: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.51% (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: 16.51% (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 23.72% +17.22 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 | $9.4M | 9,393 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.6M | 39,604 | RCOAA223 |
| Recomputed ratio | 23.72% | numerator / denominator | |
| Filed ratio | 23.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.22 pp | $6.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.72% +15.72 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 | $9.4M | 9,393 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.6M | 39,604 | RCOAA223 |
| Recomputed ratio | 23.72% | numerator / denominator | |
| Filed ratio | 23.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.72 pp | $6.2M | capital that could be lost first |
Total risk-based capital ratio 24.51% +14.51 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 | $9.7M | 9,708 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.6M | 39,604 | RCOAA223 |
| Recomputed ratio | 24.51% | numerator / denominator | |
| Filed ratio | 24.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.51 pp | $5.7M | capital that could be lost first |
Tier 1 leverage ratio 10.49% +5.49 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 | $9.4M | 9,393 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $89.6M | 89,553 | RCOAA224 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.49 pp | $4.9M | 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 | 2,400 | 2,400 | 2,400 | 2,400 | 2,400 | 2,400 | RCOAP742 |
| Retained earnings | 6,993 | 6,594 | 6,243 | 6,127 | 6,077 | 6,046 | RCOAKW00 |
| Accumulated other comprehensive income | (702) | (585) | (496) | (619) | (1,169) | (1,218) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,691 | 8,409 | 8,147 | 7,908 | 7,308 | 7,228 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 702 | 585 | 496 | 619 | 1,169 | 1,218 | P859 - P840 |
| Common equity Tier 1 capital | 9,393 | 8,994 | 8,643 | 8,527 | 8,477 | 8,446 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,393 | 8,994 | 8,643 | 8,527 | 8,477 | 8,446 | RCOA8274 |
| Tier 2 capital | 315 | 316 | 316 | 316 | 313 | 313 | RCOA5311 |
| Allowance includable in Tier 2 capital | 315 | 316 | 316 | 316 | 313 | 313 | RCOA5310 |
| Total capital | 9,708 | 9,310 | 8,959 | 8,843 | 8,790 | 8,759 | RCOA3792 |
| Total risk-weighted assets | 39,604 | 42,235 | 42,848 | 41,938 | 41,121 | 41,261 | RCOAA223 |
| Average total assets for the leverage ratio | 89,553 | 90,602 | 89,596 | 87,323 | 88,449 | 89,389 | 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 | $13.1M | $43K | 0.33% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.2M | $3.3M | 10.01% | 8.39% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.0M | $201K | 20.00% | 0.51% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $8.2M | $4.4M | 53.19% | 11.04% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $29.4M | $28.7M | 97.49% | 72.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.7M | 95.00% | 6.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $260K | $260K | 100.00% | 0.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $36K | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $39.6M | does not tie to item 31 ($39.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $39.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $39.6M | 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 | 23.72% | 23.72% | 24.51% | 10.49% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 21.30% | 21.30% | 22.04% | 9.93% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.17% | 20.17% | 20.91% | 9.65% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 20.33% | 20.33% | 21.09% | 9.76% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 20.61% | 20.61% | 21.38% | 9.58% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.47% | 20.47% | 21.23% | 9.45% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 18.40% | 18.40% | 19.11% | 9.11% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 19.69% | 19.69% | 20.46% | 9.39% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 19.54% | 19.54% | 20.30% | 9.23% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 19.08% | 19.08% | 19.83% | 8.88% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.81% | 17.81% | 18.54% | 8.55% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.93% | 18.93% | 19.71% | 8.64% | 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 |
|---|---|---|---|---|---|---|
| Farmers and Merchants State Bank of Bushnell (this bank) | Risk-based | 23.72% | 23.72% | 24.51% | 10.49% | |
| Tustin Community Bank | $86.5M | CBLR | NA | NA | NA | 15.46% |
| Paramount Bank | $86.6M | Risk-based | 15.71% | 15.71% | 16.78% | 10.88% |
| The First State Bank of Red Wing | $86.3M | Risk-based | 21.81% | 21.81% | 22.60% | 8.96% |
| First State Bank | $86.3M | CBLR | NA | NA | NA | 10.53% |
| Raymond James Trust, N.A. | $86.6M | Risk-based | 215.65% | 215.65% | 215.65% | 84.26% |
| The Farmers State Bank | $86.2M | CBLR | NA | NA | NA | 12.74% |
| The Watkins Savings Bank | $86.7M | CBLR | NA | NA | NA | 14.80% |
| Root River State Bank | $86.8M | Risk-based | 19.54% | 19.54% | 20.11% | 9.73% |
| Peoples Bank | $86.1M | Risk-based | 15.75% | 15.75% | 17.00% | 11.66% |
| First State Bank of Randolph County | $86.9M | Risk-based | 15.14% | 15.14% | 15.77% | 8.30% |
| Peer 25th percentile | 15.72% | 15.72% | 16.83% | 9.93% | ||
| Peer median | 17.64% | 17.64% | 18.55% | 11.27% | ||
| Peer 75th percentile | 21.24% | 21.24% | 21.98% | 14.28% | ||
| This bank's percentile | 83 | 83 | 83 | 30 |
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/321330/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.