Farmers Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.16% (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: 4.16% (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 11.43% +4.93 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 | $71.6M | 71,636 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $626.7M | 626,693 | RCOAA223 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.93 pp | $30.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.43% +3.43 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 | $71.6M | 71,636 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $626.7M | 626,693 | RCOAA223 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.43 pp | $21.5M | capital that could be lost first |
Total risk-based capital ratio 12.16% +2.16 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 | $76.2M | 76,231 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $626.7M | 626,693 | RCOAA223 |
| Recomputed ratio | 12.16% | numerator / denominator | |
| Filed ratio | 12.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.16 pp | $13.6M | capital that could be lost first |
Tier 1 leverage ratio 9.24% +4.24 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 | $71.6M | 71,636 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $775.7M | 775,654 | RCOAA224 |
| Recomputed ratio | 9.24% | numerator / denominator | |
| Filed ratio | 9.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.24 pp | $32.9M | 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 | 39,111 | 39,111 | 39,111 | 39,111 | 39,111 | 39,111 | RCOAP742 |
| Retained earnings | 37,036 | 34,824 | 32,804 | 31,700 | 29,973 | 28,524 | RCOAKW00 |
| Accumulated other comprehensive income | (5,157) | (5,715) | (5,255) | (5,910) | (7,130) | (7,352) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 70,990 | 68,220 | 66,660 | 64,901 | 61,954 | 60,283 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 646 | 1,204 | 744 | 1,399 | 2,619 | 2,841 | P859 - P840 |
| Common equity Tier 1 capital | 71,636 | 69,424 | 67,404 | 66,300 | 64,573 | 63,124 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,636 | 69,424 | 67,404 | 66,300 | 64,573 | 63,124 | RCOA8274 |
| Tier 2 capital | 4,595 | 4,388 | 4,206 | 4,047 | 3,894 | 3,687 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,595 | 4,388 | 4,206 | 4,047 | 3,894 | 3,687 | RCOA5310 |
| Total capital | 76,231 | 73,812 | 71,610 | 70,347 | 68,467 | 66,811 | RCOA3792 |
| Total risk-weighted assets | 626,693 | 618,468 | 627,523 | 604,439 | 583,219 | 571,459 | RCOAA223 |
| Average total assets for the leverage ratio | 775,654 | 763,845 | 741,814 | 714,389 | 709,756 | 708,973 | 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 | $38.1M | $1.2M | 3.19% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.2M | $20.9M | 29.80% | 3.34% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $288.5M | $170.7M | 59.17% | 27.23% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $218K | $327K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $371.2M | $367.8M | 99.09% | 58.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.3M | $27.1M | 95.71% | 4.32% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $36.0M | $36.0M | 100.00% | 5.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 0.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $624.0M | ties to item 31 ($624.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $626.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $626.7M | 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 | 11.43% | 11.43% | 12.16% | 9.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.23% | 11.23% | 11.93% | 9.09% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.74% | 10.74% | 11.41% | 9.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.97% | 10.97% | 11.64% | 9.28% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.07% | 11.07% | 11.74% | 9.10% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.05% | 11.05% | 11.69% | 8.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.58% | 10.58% | 11.18% | 8.72% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.42% | 10.42% | 11.04% | 8.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.46% | 10.46% | 11.12% | 8.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.47% | 10.47% | 11.16% | 8.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.66% | 10.66% | 11.38% | 8.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.87% | 10.87% | 11.61% | 8.98% | 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 & Trust Company (this bank) | Risk-based | 11.43% | 11.43% | 12.16% | 9.24% | |
| Decorah Bank and Trust Company | $794.1M | Risk-based | 13.13% | 13.13% | 14.38% | 10.41% |
| First Community Bank | $794.4M | CBLR | NA | NA | NA | 10.36% |
| River Valley Community Bank | $793.1M | Risk-based | 13.82% | 13.82% | 14.90% | 8.73% |
| First Western Bank | $792.7M | Risk-based | 11.88% | 11.88% | 12.90% | 8.90% |
| American Federal Bank | $795.8M | Risk-based | 12.92% | 12.92% | 14.17% | 9.32% |
| The Pitney Bowes Bank Inc. | $796.3M | CBLR | NA | NA | NA | 12.37% |
| Sauk Valley Bank & Trust Company | $790.8M | Risk-based | 11.49% | 11.49% | 12.74% | 8.84% |
| Farmers State Bank | $790.3M | Risk-based | 12.15% | 12.15% | 13.40% | 8.84% |
| Citizens Trust Bank | $790.3M | Risk-based | 22.73% | 22.73% | 23.87% | 13.24% |
| The New Washington State Bank | $798.1M | CBLR | NA | NA | NA | 9.33% |
| Peer 25th percentile | 12.02% | 12.02% | 13.15% | 8.86% | ||
| Peer median | 12.92% | 12.92% | 14.17% | 9.32% | ||
| Peer 75th percentile | 13.47% | 13.47% | 14.64% | 10.40% | ||
| This bank's percentile | 0 | 0 | 0 | 40 |
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/262741/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.