The Farmers Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.50% (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: 11.50% (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 18.25% +11.75 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 | $18.6M | 18,612 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.0M | 101,980 | RCOAA223 |
| Recomputed ratio | 18.25% | numerator / denominator | |
| Filed ratio | 18.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.75 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.25% +10.25 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 | $18.6M | 18,612 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.0M | 101,980 | RCOAA223 |
| Recomputed ratio | 18.25% | numerator / denominator | |
| Filed ratio | 18.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.25 pp | $10.5M | capital that could be lost first |
Total risk-based capital ratio 19.50% +9.50 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 | $19.9M | 19,889 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.0M | 101,980 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.50 pp | $9.7M | capital that could be lost first |
Tier 1 leverage ratio 11.21% +6.21 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 | $18.6M | 18,612 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $166.0M | 165,963 | RCOAA224 |
| Recomputed ratio | 11.21% | numerator / denominator | |
| Filed ratio | 11.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.21 pp | $10.3M | 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 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | RCOAP742 |
| Retained earnings | 6,612 | 6,159 | 5,866 | 5,474 | 5,177 | 4,791 | RCOAKW00 |
| Accumulated other comprehensive income | (3,411) | (3,323) | (3,393) | (3,610) | (4,443) | (4,378) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,201 | 14,836 | 14,473 | 13,864 | 12,734 | 12,413 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,411 | 3,323 | 3,393 | 3,610 | 4,443 | 4,378 | P859 - P840 |
| Common equity Tier 1 capital | 18,612 | 18,159 | 17,866 | 17,474 | 17,177 | 16,791 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,612 | 18,159 | 17,866 | 17,474 | 17,177 | 16,791 | RCOA8274 |
| Tier 2 capital | 1,277 | 1,349 | 1,290 | 1,345 | 1,192 | 1,171 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,277 | 1,349 | 1,290 | 1,345 | 1,192 | 1,171 | RCOA5310 |
| Total capital | 19,889 | 19,508 | 19,156 | 18,819 | 18,369 | 17,962 | RCOA3792 |
| Total risk-weighted assets | 101,980 | 107,847 | 103,138 | 107,578 | 108,557 | 99,019 | RCOAA223 |
| Average total assets for the leverage ratio | 165,963 | 185,069 | 167,634 | 171,008 | 177,241 | 176,258 | 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 | $12.2M | $140K | 1.15% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $42.5M | $11.8M | 27.82% | 11.56% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $36.5M | $19.1M | 52.25% | 18.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $14K | $21K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $59.7M | $59.7M | 100.00% | 58.44% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.3M | $3.0M | 91.97% | 2.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.4M | $8.4M | 100.00% | 8.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $102.2M | ties to item 31 ($102.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $102.2M | RCONB704 |
| Less: excess allowance for credit losses | $198K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $102.0M | 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 | 18.25% | 18.25% | 19.50% | 11.21% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.84% | 16.84% | 18.09% | 9.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.32% | 17.32% | 18.57% | 10.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.24% | 16.24% | 17.49% | 10.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.82% | 15.82% | 16.92% | 9.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.96% | 16.96% | 18.14% | 9.53% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.42% | 17.42% | 18.59% | 10.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.97% | 17.97% | 19.16% | 11.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.20% | 18.20% | 19.40% | 10.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.61% | 18.61% | 19.78% | 9.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.13% | 20.13% | 21.38% | 11.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.59% | 20.59% | 21.83% | 11.85% | 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 (this bank) | Risk-based | 18.25% | 18.25% | 19.50% | 11.21% | |
| The Readlyn Savings Bank | $148.3M | Risk-based | 26.80% | 26.80% | 28.02% | 19.30% |
| Du Quoin State Bank | $148.2M | Risk-based | 25.11% | 25.11% | 26.23% | 10.78% |
| Miami Savings Bank | $148.3M | CBLR | NA | NA | NA | 21.29% |
| Farmers Trust & Savings Bank | $148.1M | Risk-based | 13.31% | 13.31% | 14.32% | 9.00% |
| Peoples Bank of Wyaconda | $148.5M | CBLR | NA | NA | NA | 10.56% |
| State Bank of Downs | $148.0M | CBLR | NA | NA | NA | 12.64% |
| Hyden Citizens Bank, Inc | $148.6M | Risk-based | 13.58% | 13.58% | 14.35% | 9.18% |
| Carmine State Bank | $148.8M | CBLR | NA | NA | NA | 10.00% |
| BANK19 | $147.8M | Risk-based | 33.25% | 33.25% | 33.97% | 15.33% |
| Peoples Bank Co. | $147.7M | CBLR | NA | NA | NA | 8.36% |
| Peer 25th percentile | 13.58% | 13.58% | 14.35% | 9.38% | ||
| Peer median | 25.11% | 25.11% | 26.23% | 10.67% | ||
| Peer 75th percentile | 26.80% | 26.80% | 28.02% | 14.66% | ||
| This bank's percentile | 40 | 40 | 40 | 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/11837/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.