Farmers & Merchants Savings Bank: 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%.
The standout move of Q2 2026 was in Risk-weighted assets: 10.5% higher than in Q1 2026, at $557.1M. Farmers & Merchants Savings Bank ranks 58th of 114 Iowa banks on CET1 ratio, in the lower half at 13.66% (Q2 2026). Farmers & Merchants Savings Bank reported 13.66% on CET1 ratio for Q2 2026, 1.41 points below 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 | 13.66% |
| Tier 1 risk-based capital ratio | 13.66% |
| Total risk-based capital ratio | 14.92% |
| Tier 1 leverage ratio | 12.41% |
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 | $76.1M |
| Tier 1 capital | $76.1M |
| Total risk-based capital | $83.1M |
| Total equity capital | $75.0M |
| Risk-weighted assets | $557.1M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 12.17% |
| Tangible equity to tangible assets | 12.12% |
| Equity capital to average assets | 12.23% |
| Internal capital growth rate | -11.37% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $223K |
| Common stock surplus | $11.1M |
| Retained earnings | $65.1M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$1.4M |
| 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 | 17.27% | 17.27% | 18.52% | 14.45% | $488.4M |
| Q4 2023 | 14.15% | 14.15% | 15.40% | 12.53% | $530.6M |
| Q1 2024 | 14.63% | 14.63% | 15.88% | 12.73% | $520.4M |
| Q2 2024 | 13.93% | 13.93% | 15.18% | 12.89% | $543.4M |
| Q3 2024 | 15.25% | 15.25% | 16.50% | 12.58% | $502.7M |
| Q4 2024 | 14.18% | 14.18% | 15.43% | 12.35% | $537.1M |
| Q1 2025 | 16.08% | 16.08% | 17.33% | 13.04% | $485.9M |
| Q2 2025 | 15.90% | 15.90% | 17.16% | 13.13% | $491.5M |
| Q3 2025 | 15.10% | 15.10% | 16.35% | 12.51% | $497.2M |
| Q4 2025 | 14.04% | 14.04% | 15.29% | 12.73% | $546.3M |
| Q1 2026 | 15.53% | 15.53% | 16.79% | 13.17% | $504.2M |
| Q2 2026 | 13.66% | 13.66% | 14.92% | 12.41% | $557.1M |
Farmers & Merchants Savings Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Farmers & Merchants Savings Bank, 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 Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 9298) · FFIEC NIC profile (RSSD 863746)