Farmers Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.53% (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: 12.53% (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 19.28% +12.78 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 | $30.3M | 30,316 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.3M | 157,280 | RCOAA223 |
| Recomputed ratio | 19.28% | numerator / denominator | |
| Filed ratio | 19.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.78 pp | $20.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.28% +11.28 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 | $30.3M | 30,316 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.3M | 157,280 | RCOAA223 |
| Recomputed ratio | 19.28% | numerator / denominator | |
| Filed ratio | 19.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.28 pp | $17.7M | capital that could be lost first |
Total risk-based capital ratio 20.53% +10.53 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 | $32.3M | 32,291 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.3M | 157,280 | RCOAA223 |
| Recomputed ratio | 20.53% | numerator / denominator | |
| Filed ratio | 20.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.53 pp | $16.6M | capital that could be lost first |
Tier 1 leverage ratio 11.00% +6.00 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 | $30.3M | 30,316 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $275.6M | 275,561 | RCOAA224 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.00 pp | $16.5M | 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 | 6,715 | 6,715 | 6,715 | 6,715 | 6,715 | 6,715 | RCOAP742 |
| Retained earnings | 23,601 | 22,866 | 22,224 | 21,452 | 20,837 | 20,264 | RCOAKW00 |
| Accumulated other comprehensive income | (613) | (650) | (634) | (719) | (921) | (1,074) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,703 | 28,931 | 28,305 | 27,448 | 26,631 | 25,905 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 613 | 650 | 634 | 719 | 921 | 1,074 | P859 - P840 |
| Common equity Tier 1 capital | 30,316 | 29,581 | 28,939 | 28,167 | 27,552 | 26,979 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,316 | 29,581 | 28,939 | 28,167 | 27,552 | 26,979 | RCOA8274 |
| Tier 2 capital | 1,975 | 1,990 | 2,015 | 1,966 | 1,975 | 1,910 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,975 | 1,990 | 2,015 | 1,966 | 1,975 | 1,910 | RCOA5310 |
| Total capital | 32,291 | 31,571 | 30,954 | 30,133 | 29,527 | 28,889 | RCOA3792 |
| Total risk-weighted assets | 157,280 | 158,512 | 160,612 | 156,738 | 157,515 | 152,281 | RCOAA223 |
| Average total assets for the leverage ratio | 275,561 | 267,071 | 264,241 | 248,919 | 245,720 | 245,727 | 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 | $40.6M | $2.2M | 5.36% | 1.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $55.3M | $9.6M | 17.33% | 6.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.1M | $628K | 20.00% | 0.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $110.0M | $59.7M | 54.27% | 37.78% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $71.9M | $71.9M | 100.00% | 45.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.0M | $4.4M | 87.60% | 2.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.6M | $9.6M | 100.00% | 6.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $158.0M | ties to item 31 ($158.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $158.0M | RCONB704 |
| Less: excess allowance for credit losses | $722K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $157.3M | 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 | 19.28% | 19.28% | 20.53% | 11.00% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.66% | 18.66% | 19.92% | 11.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.02% | 18.02% | 19.27% | 10.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.97% | 17.97% | 19.23% | 11.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.49% | 17.49% | 18.75% | 11.21% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.72% | 17.72% | 18.97% | 10.98% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.77% | 17.77% | 19.02% | 10.44% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.34% | 17.34% | 18.60% | 10.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.78% | 17.78% | 19.03% | 10.46% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.76% | 17.76% | 19.01% | 10.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.17% | 17.17% | 18.43% | 9.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.16% | 17.16% | 18.41% | 10.23% | 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 | 19.28% | 19.28% | 20.53% | 11.00% | |
| First Federal Savings Bank of Kentucky | $282.6M | CBLR | NA | NA | NA | 10.48% |
| Pioneer Bank | $282.8M | CBLR | NA | NA | NA | 10.56% |
| First Federal Bank of Ohio | $282.9M | Risk-based | 32.76% | 32.76% | 33.24% | 13.68% |
| Commercial Bank | $282.9M | Risk-based | 10.86% | 10.86% | 11.95% | 7.93% |
| HNB First Bank | $282.4M | CBLR | NA | NA | NA | 9.53% |
| FNB Picayune Bank | $282.3M | CBLR | NA | NA | NA | 15.44% |
| The Jacksboro National Bank | $283.2M | Risk-based | 20.02% | 20.02% | 21.27% | 11.42% |
| Bank of Edmonson County | $283.4M | Risk-based | 16.81% | 16.81% | 17.96% | 10.57% |
| Unity Bank of Mississippi | $281.8M | CBLR | NA | NA | NA | 11.04% |
| The Pennsville National Bank | $281.8M | CBLR | NA | NA | NA | 10.23% |
| Peer 25th percentile | 15.32% | 15.32% | 16.46% | 10.29% | ||
| Peer median | 18.41% | 18.41% | 19.62% | 10.57% | ||
| Peer 75th percentile | 23.20% | 23.20% | 24.26% | 11.32% | ||
| This bank's percentile | 50 | 50 | 50 | 60 |
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/485214/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.