The Farmers Bank and Savings Company: 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 9.25% +0.25 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 | $43.8M | 43,796 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $473.6M | 473,561 | RCOAA224 |
| Recomputed ratio | 9.25% | numerator / denominator | |
| Filed ratio | 9.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.25 pp | $1.2M | 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 | 5,434 | 5,434 | 5,434 | 5,434 | 5,434 | 5,434 | RCOAP742 |
| Retained earnings | 41,607 | 40,991 | 40,642 | 40,240 | 39,806 | 39,332 | RCOAKW00 |
| Accumulated other comprehensive income | (3,487) | (3,529) | (3,206) | (3,684) | (4,844) | (5,138) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,554 | 42,896 | 42,870 | 41,990 | 40,396 | 39,628 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 242 | 205 | (197) | 202 | 1,275 | 1,462 | P859 - P840 |
| Common equity Tier 1 capital | 43,796 | 43,101 | 42,673 | 42,192 | 41,671 | 41,090 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 43,796 | 43,101 | 42,673 | 42,192 | 41,671 | 41,090 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 473,561 | 467,658 | 460,288 | 455,856 | 459,700 | 457,938 | 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 | 9.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.26% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 8.97% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 8.93% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.11% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.25% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.21% | 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 |
|---|---|---|---|---|---|---|
| The Farmers Bank and Savings Company (this bank) | CBLR | NA | NA | NA | 9.25% | |
| First Northeast Bank of Nebraska | $472.6M | CBLR | NA | NA | NA | 13.51% |
| Citizens National Bank of Cheboygan | $471.0M | Risk-based | 14.29% | 14.29% | 15.45% | 8.49% |
| The Neffs National Bank | $470.8M | CBLR | NA | NA | NA | 16.82% |
| Iowa State Bank | $470.7M | Risk-based | 15.83% | 15.83% | 17.05% | 11.17% |
| American National Bank of Minnesota | $473.2M | Risk-based | 14.32% | 14.32% | 15.58% | 10.85% |
| PBT Bancorp | $473.2M | Risk-based | 9.35% | 9.35% | 10.49% | 8.15% |
| Community State Bank of Orbisonia | $473.5M | CBLR | NA | NA | NA | 9.99% |
| Louisiana National Bank | $474.0M | CBLR | NA | NA | NA | 10.49% |
| Bank of Western Oklahoma | $469.7M | Risk-based | 10.34% | 10.34% | 11.20% | 8.06% |
| Northview Bank | $469.7M | CBLR | NA | NA | NA | 10.75% |
| Peer 25th percentile | 10.34% | 10.34% | 11.20% | 8.87% | ||
| Peer median | 14.29% | 14.29% | 15.45% | 10.62% | ||
| Peer 75th percentile | 14.32% | 14.32% | 15.58% | 11.09% | ||
| This bank's percentile | NA | NA | NA | 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/58225/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.