The Farmers Bank of Willards: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.12% (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: 12.12% (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 18.87% +12.37 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 | $65.2M | 65,167 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $345.4M | 345,385 | RCOAA223 |
| Recomputed ratio | 18.87% | numerator / denominator | |
| Filed ratio | 18.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.37 pp | $42.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.87% +10.87 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 | $65.2M | 65,167 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $345.4M | 345,385 | RCOAA223 |
| Recomputed ratio | 18.87% | numerator / denominator | |
| Filed ratio | 18.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.87 pp | $37.5M | capital that could be lost first |
Total risk-based capital ratio 20.12% +10.12 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 | $69.5M | 69,486 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $345.4M | 345,385 | RCOAA223 |
| Recomputed ratio | 20.12% | numerator / denominator | |
| Filed ratio | 20.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.12 pp | $34.9M | capital that could be lost first |
Tier 1 leverage ratio 12.13% +7.13 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 | $65.2M | 65,167 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $537.4M | 537,362 | RCOAA224 |
| Recomputed ratio | 12.13% | numerator / denominator | |
| Filed ratio | 12.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.13 pp | $38.3M | 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 | 21,614 | 22,241 | 22,241 | 22,251 | 22,875 | 22,928 | RCOAP742 |
| Retained earnings | 43,553 | 41,638 | 39,871 | 40,188 | 38,165 | 36,527 | RCOAKW00 |
| Accumulated other comprehensive income | (1,029) | (980) | (738) | (818) | (1,242) | (1,030) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 64,138 | 62,899 | 61,374 | 61,621 | 59,798 | 58,425 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,029 | 980 | 738 | 818 | 1,242 | 1,030 | P859 - P840 |
| Common equity Tier 1 capital | 65,167 | 63,879 | 62,112 | 62,439 | 61,040 | 59,455 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,167 | 63,879 | 62,112 | 62,439 | 61,040 | 59,455 | RCOA8274 |
| Tier 2 capital | 4,319 | 4,328 | 4,326 | 4,319 | 4,297 | 4,261 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,319 | 4,328 | 4,326 | 4,319 | 4,297 | 4,261 | RCOA5310 |
| Total capital | 69,486 | 68,207 | 66,438 | 66,758 | 65,337 | 63,716 | RCOA3792 |
| Total risk-weighted assets | 345,385 | 346,197 | 345,937 | 350,898 | 343,686 | 343,062 | RCOAA223 |
| Average total assets for the leverage ratio | 537,362 | 540,585 | 558,808 | 551,188 | 549,273 | 565,308 | 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 | $25.2M | $2.5M | 9.80% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $97.3M | $19.5M | 20.05% | 5.65% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $1.9M | 20.00% | 0.55% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $231.6M | $127.6M | 55.12% | 36.94% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.8M | $4.2M | 150.00% | 1.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $162.5M | $154.7M | 95.23% | 44.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.7M | $23.6M | 95.50% | 6.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.2M | $11.5M | 75.93% | 3.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $345.6M | ties to item 31 ($345.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $345.6M | RCONB704 |
| Less: excess allowance for credit losses | $174K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $345.4M | 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 | 18.87% | 18.87% | 20.12% | 12.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.45% | 18.45% | 19.70% | 11.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.95% | 17.95% | 19.21% | 11.12% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.79% | 17.79% | 19.02% | 11.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.76% | 17.76% | 19.01% | 11.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.33% | 17.33% | 18.57% | 10.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.94% | 16.94% | 18.16% | 9.92% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.74% | 16.74% | 17.94% | 10.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.35% | 16.35% | 17.47% | 9.90% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.81% | 15.81% | 16.89% | 9.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.89% | 15.89% | 16.96% | 9.69% | 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 of Willards (this bank) | Risk-based | 18.87% | 18.87% | 20.12% | 12.13% | |
| First National Bank of Coffee County | $547.5M | Risk-based | 17.70% | 17.70% | 18.96% | 8.85% |
| First State Bank and Trust Company | $547.4M | CBLR | NA | NA | NA | 14.00% |
| Charter West Bank | $547.9M | CBLR | NA | NA | NA | 9.27% |
| Belgrade State Bank | $548.0M | Risk-based | 15.07% | 15.07% | 16.29% | 10.13% |
| Silver Lake Bank | $548.2M | CBLR | NA | NA | NA | 10.90% |
| The Cooperative Bank | $548.3M | Risk-based | 12.94% | 12.94% | 13.98% | 9.29% |
| Citizens Bank of Kansas | $548.4M | Risk-based | 15.01% | 15.01% | 15.82% | 8.53% |
| Fidelity Bank | $546.8M | CBLR | NA | NA | NA | 13.07% |
| Magnolia Bank, Inc | $546.3M | CBLR | NA | NA | NA | 10.96% |
| Northern State Bank of Thief River Falls | $550.0M | Risk-based | 24.96% | 24.96% | 26.21% | 9.92% |
| Peer 25th percentile | 15.01% | 15.01% | 15.82% | 9.27% | ||
| Peer median | 15.07% | 15.07% | 16.29% | 10.03% | ||
| Peer 75th percentile | 17.70% | 17.70% | 18.96% | 10.95% | ||
| This bank's percentile | 80 | 80 | 80 | 80 |
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/105026/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.