Farmers & Merchants Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.62% +4.62 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $16.6M | 16,575 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $121.7M | 121,667 | RCOAA224 |
| Recomputed ratio | 13.62% | numerator / denominator | |
| Filed ratio | 13.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.62 pp | $5.6M | 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 | 12,854 | 12,854 | 12,854 | 12,854 | 12,854 | 12,854 | RCOAP742 |
| Retained earnings | 5,272 | 4,941 | 5,105 | 4,808 | 4,931 | 4,634 | RCOAKW00 |
| Accumulated other comprehensive income | (989) | (897) | (848) | (877) | (1,321) | (1,348) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,137 | 16,898 | 17,111 | 16,785 | 16,464 | 16,140 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (562) | (654) | (703) | (674) | (230) | (203) | P859 - P840 |
| Common equity Tier 1 capital | 16,575 | 16,244 | 16,408 | 16,111 | 16,234 | 15,937 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,575 | 16,244 | 16,408 | 16,111 | 16,234 | 15,937 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | 1,085 | 1,086 | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | 1,085 | 1,086 | NA | |
| Total capital | NA | NA | NA | 17,196 | 17,320 | NA | |
| Total risk-weighted assets | NA | NA | NA | 91,547 | 94,992 | NA | |
| Average total assets for the leverage ratio | 121,667 | 121,374 | 120,550 | 120,142 | 120,749 | 121,263 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.62% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.61% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.60% | 17.60% | 18.78% | 13.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.09% | 17.09% | 18.23% | 13.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.59% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.78% | 15.78% | 16.85% | 13.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.46% | 15.46% | 16.52% | 12.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.89% | 15.89% | 16.97% | 13.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.06% | 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 & Merchants Savings Bank (this bank) | CBLR | NA | NA | NA | 13.62% | |
| Headwaters State Bank | $122.5M | CBLR | NA | NA | NA | 11.21% |
| Solon State Bank | $122.5M | CBLR | NA | NA | NA | 23.00% |
| Cleo State Bank | $122.5M | CBLR | NA | NA | NA | 16.43% |
| Pocahontas State Bank | $122.6M | CBLR | NA | NA | NA | 26.35% |
| Midwest National Bank | $122.6M | Risk-based | 11.38% | 11.38% | 12.63% | 8.06% |
| G.W. Jones Exchange Bank | $122.8M | Risk-based | 42.43% | 42.43% | 43.40% | 10.36% |
| First Central Bank McCook | $122.8M | Risk-based | 13.11% | 13.11% | 14.37% | 11.30% |
| The First National Bank of Nevada | $122.2M | Risk-based | 22.98% | 22.98% | 23.92% | 16.15% |
| Kennett Trust Bank | $122.1M | CBLR | NA | NA | NA | 11.35% |
| Farmers Building and Savings Bank | $122.9M | Risk-based | 46.82% | 46.82% | 47.81% | 20.46% |
| Peer 25th percentile | 13.11% | 13.11% | 14.37% | 11.23% | ||
| Peer median | 22.98% | 22.98% | 23.92% | 13.75% | ||
| Peer 75th percentile | 42.43% | 42.43% | 43.40% | 19.46% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/673244/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.