Farmers Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.22% (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: 15.22% (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 21.96% +15.46 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 | $107.0M | 107,039 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $487.3M | 487,316 | RCOAA223 |
| Recomputed ratio | 21.96% | numerator / denominator | |
| Filed ratio | 21.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.46 pp | $75.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.96% +13.96 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 | $107.0M | 107,039 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $487.3M | 487,316 | RCOAA223 |
| Recomputed ratio | 21.96% | numerator / denominator | |
| Filed ratio | 21.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.96 pp | $68.1M | capital that could be lost first |
Total risk-based capital ratio 23.22% +13.22 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 | $113.2M | 113,162 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $487.3M | 487,316 | RCOAA223 |
| Recomputed ratio | 23.22% | numerator / denominator | |
| Filed ratio | 23.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.22 pp | $64.4M | capital that could be lost first |
Tier 1 leverage ratio 15.90% +10.90 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 | $107.0M | 107,039 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $673.2M | 673,243 | RCOAA224 |
| Recomputed ratio | 15.90% | numerator / denominator | |
| Filed ratio | 15.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.90 pp | $73.4M | 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 | 14,174 | 14,174 | 14,174 | 14,174 | 14,174 | 14,174 | RCOAP742 |
| Retained earnings | 93,221 | 90,863 | 88,221 | 85,741 | 83,503 | 82,189 | RCOAKW00 |
| Accumulated other comprehensive income | (3,005) | (3,410) | (3,500) | (4,632) | (5,986) | (7,545) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 104,390 | 101,627 | 98,895 | 95,283 | 91,691 | 88,818 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,649 | 3,053 | 3,143 | 4,253 | 5,647 | 7,174 | P859 - P840 |
| Common equity Tier 1 capital | 107,039 | 104,680 | 102,038 | 99,536 | 97,338 | 95,992 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 107,039 | 104,680 | 102,038 | 99,536 | 97,338 | 95,992 | RCOA8274 |
| Tier 2 capital | 6,123 | 5,737 | 5,781 | 5,857 | 5,687 | 5,429 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,123 | 5,737 | 5,781 | 5,857 | 5,687 | 5,429 | RCOA5310 |
| Total capital | 113,162 | 110,417 | 107,819 | 105,393 | 103,025 | 101,421 | RCOA3792 |
| Total risk-weighted assets | 487,316 | 456,765 | 460,458 | 466,726 | 453,136 | 432,116 | RCOAA223 |
| Average total assets for the leverage ratio | 673,243 | 664,302 | 656,658 | 632,243 | 623,137 | 626,455 | 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 | $60.7M | $1.3M | 2.14% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $160.7M | $16.2M | 10.05% | 3.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $15.1M | $3.0M | 20.00% | 0.61% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $70.1M | $48.1M | 68.70% | 9.82% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.7M | $7.1M | 150.00% | 1.44% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.3M | $3.4M | 150.00% | 0.70% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $358.2M | $355.9M | 99.37% | 72.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.1M | $17.8M | 98.23% | 3.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $39.0M | $37.0M | 94.99% | 7.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $489.9M | ties to item 31 ($489.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $489.9M | RCONB704 |
| Less: excess allowance for credit losses | $2.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $487.3M | 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 | 21.96% | 21.96% | 23.22% | 15.90% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.92% | 22.92% | 24.17% | 15.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.16% | 22.16% | 23.42% | 15.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.33% | 21.33% | 22.58% | 15.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.48% | 21.48% | 22.74% | 15.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.21% | 22.21% | 23.47% | 15.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.03% | 22.03% | 23.29% | 14.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.69% | 20.69% | 21.95% | 13.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.04% | 21.04% | 22.29% | 13.38% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.23% | 21.23% | 22.48% | 13.77% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.64% | 21.64% | 22.89% | 13.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.03% | 21.03% | 22.28% | 13.23% | 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 Bank (this bank) | Risk-based | 21.96% | 21.96% | 23.22% | 15.90% | |
| Henderson State Bank | $678.5M | CBLR | NA | NA | NA | 10.41% |
| First Federal Savings and Loan Association of McMinnville | $678.7M | Risk-based | 20.86% | 20.86% | 22.05% | 11.90% |
| First Southern Bank | $679.2M | CBLR | NA | NA | NA | 8.95% |
| Oconee Federal Savings and Loan Association | $679.4M | Risk-based | 24.07% | 24.07% | 25.12% | 13.55% |
| The Stephenson National Bank and Trust | $676.8M | CBLR | NA | NA | NA | 10.07% |
| The Community Bank | $680.1M | Risk-based | 16.09% | 16.09% | 17.19% | 10.58% |
| The Hardin County Bank | $676.7M | CBLR | NA | NA | NA | 10.84% |
| Springs Valley Bank & Trust Company | $675.3M | Risk-based | 14.17% | 14.17% | 15.45% | 12.50% |
| Apple River State Bank | $675.2M | Risk-based | 14.75% | 14.75% | 15.64% | 9.74% |
| Peer 25th percentile | 14.75% | 14.75% | 15.64% | 10.07% | ||
| Peer median | 16.09% | 16.09% | 17.19% | 10.58% | ||
| Peer 75th percentile | 20.86% | 20.86% | 22.05% | 11.90% | ||
| This bank's percentile | 80 | 80 | 80 | 100 |
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/307062/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.