Farmers & Merchants Bank & Trust: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Compared with Q1 2026, Accumulated other comprehensive income rose 5.2% in Q2 2026 to -$4.7M, the biggest move on this page. Farmers & Merchants Bank & Trust ranks 21st of 114 Iowa banks on CET1 ratio, in the upper half at 17.22% (Q2 2026). Farmers & Merchants Bank & Trust reported 17.22% on CET1 ratio for Q2 2026, 2.15 points above the 15.07% median for banks in the $100M-1B asset tier.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 17.22% |
| Tier 1 risk-based capital ratio | 17.22% |
| Total risk-based capital ratio | 18.48% |
| Tier 1 leverage ratio | 10.73% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $22.3M |
| Tier 1 capital | $22.3M |
| Total risk-based capital | $23.9M |
| Total equity capital | $17.6M |
| Risk-weighted assets | $129.5M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 8.46% |
| Tangible equity to tangible assets | 8.46% |
| Equity capital to average assets | 8.48% |
| Internal capital growth rate | 5.84% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $600K |
| Common stock surplus | $15.2M |
| Retained earnings | $6.5M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$4.7M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 15.56% | 15.56% | 16.81% | 8.46% | $129.6M |
| Q4 2023 | 15.59% | 15.59% | 16.84% | 8.59% | $129.4M |
| Q1 2024 | 16.06% | 16.06% | 17.31% | 8.52% | $127.0M |
| Q2 2024 | 16.11% | 16.11% | 17.36% | 8.52% | $127.2M |
| Q3 2024 | 16.09% | 16.09% | 17.34% | 8.80% | $129.0M |
| Q4 2024 | 16.34% | 16.34% | 17.60% | 9.08% | $126.2M |
| Q1 2025 | 16.90% | 16.90% | 18.15% | 9.64% | $123.7M |
| Q2 2025 | 16.64% | 16.64% | 17.89% | 9.85% | $126.4M |
| Q3 2025 | 16.74% | 16.74% | 17.99% | 10.01% | $127.6M |
| Q4 2025 | 16.75% | 16.75% | 18.01% | 10.19% | $128.5M |
| Q1 2026 | 17.40% | 17.40% | 18.65% | 10.45% | $126.7M |
| Q2 2026 | 17.22% | 17.22% | 18.48% | 10.73% | $129.5M |
Farmers & Merchants Bank & Trust regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Farmers & Merchants Bank & Trust, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Farmers & Merchants Bank & Trust profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 13737) · FFIEC NIC profile (RSSD 888141)