Farmers Building and Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 39.81% (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: 39.81% (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 46.82% +40.32 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 | $25.1M | 25,058 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $53.5M | 53,522 | RCOAA223 |
| Recomputed ratio | 46.82% | numerator / denominator | |
| Filed ratio | 46.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +40.32 pp | $21.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 46.82% +38.82 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 | $25.1M | 25,058 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $53.5M | 53,522 | RCOAA223 |
| Recomputed ratio | 46.82% | numerator / denominator | |
| Filed ratio | 46.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +38.82 pp | $20.8M | capital that could be lost first |
Total risk-based capital ratio 47.81% +37.81 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 | $25.6M | 25,591 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $53.5M | 53,522 | RCOAA223 |
| Recomputed ratio | 47.81% | numerator / denominator | |
| Filed ratio | 47.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +37.81 pp | $20.2M | capital that could be lost first |
Tier 1 leverage ratio 20.46% +15.46 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 | $25.1M | 25,058 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $122.5M | 122,457 | RCOAA224 |
| Recomputed ratio | 20.46% | numerator / denominator | |
| Filed ratio | 20.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.46 pp | $18.9M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 25,058 | 24,925 | 24,748 | 24,601 | 24,473 | 24,461 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,058 | 24,925 | 24,748 | 24,601 | 24,473 | 24,461 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 25,058 | 24,925 | 24,748 | 24,601 | 24,473 | 24,461 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,058 | 24,925 | 24,748 | 24,601 | 24,473 | 24,461 | RCOA8274 |
| Tier 2 capital | 533 | 519 | 559 | 509 | 569 | 497 | RCOA5311 |
| Allowance includable in Tier 2 capital | 533 | 519 | 559 | 509 | 569 | 497 | RCOA5310 |
| Total capital | 25,591 | 25,444 | 25,307 | 25,110 | 25,042 | 24,958 | RCOA3792 |
| Total risk-weighted assets | 53,522 | 52,240 | 52,851 | 52,837 | 52,877 | 49,896 | RCOAA223 |
| Average total assets for the leverage ratio | 122,457 | 121,227 | 119,282 | 118,033 | 118,033 | 116,889 | 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 | $28.1M | $5.6M | 20.00% | 10.50% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.2M | $6.8M | 25.06% | 12.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $59.7M | $32.6M | 54.69% | 60.97% | RC-R Part II, item 4.a, 5.a |
| All other assets | $6.9M | $6.9M | 100.00% | 12.95% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $1.5M | NA | 2.87% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $52.0M | ties to item 31 ($52.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $53.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $53.5M | 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 | 46.82% | 46.82% | 47.81% | 20.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 47.71% | 47.71% | 48.71% | 20.56% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 46.83% | 46.83% | 47.88% | 20.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 46.56% | 46.56% | 47.52% | 20.84% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 46.28% | 46.28% | 47.36% | 20.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 49.02% | 49.02% | 50.02% | 20.93% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 47.40% | 47.40% | 48.37% | 21.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 49.45% | 49.45% | 50.44% | 21.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 48.92% | 48.92% | 49.94% | 21.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 49.55% | 49.55% | 50.48% | 21.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 49.54% | 49.54% | 50.56% | 21.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 49.70% | 49.70% | 50.74% | 21.00% | 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 Building and Savings Bank (this bank) | Risk-based | 46.82% | 46.82% | 47.81% | 20.46% | |
| Progressive National Bank | $122.9M | CBLR | NA | NA | NA | 10.59% |
| First Central Bank McCook | $122.8M | Risk-based | 13.11% | 13.11% | 14.37% | 11.30% |
| G.W. Jones Exchange Bank | $122.8M | Risk-based | 42.43% | 42.43% | 43.40% | 10.36% |
| Wilson State Bank | $123.1M | Risk-based | 12.52% | 12.52% | 13.31% | 9.48% |
| Midwest National Bank | $122.6M | Risk-based | 11.38% | 11.38% | 12.63% | 8.06% |
| Pocahontas State Bank | $122.6M | CBLR | NA | NA | NA | 26.35% |
| Cleo State Bank | $122.5M | CBLR | NA | NA | NA | 16.43% |
| Farmers & Merchants Savings Bank | $122.5M | CBLR | NA | NA | NA | 13.62% |
| Woodsfield Savings Bank | $123.3M | Risk-based | 14.23% | 14.23% | 15.48% | 8.61% |
| Headwaters State Bank | $122.5M | CBLR | NA | NA | NA | 11.21% |
| Peer 25th percentile | 12.52% | 12.52% | 13.31% | 9.70% | ||
| Peer median | 13.11% | 13.11% | 14.37% | 10.90% | ||
| Peer 75th percentile | 14.23% | 14.23% | 15.48% | 13.04% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/19972/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.