Farmers & Merchants Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.92% (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: 6.92% (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 13.66% +7.16 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 | $76.1M | 76,130 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $557.1M | 557,136 | RCOAA223 |
| Recomputed ratio | 13.66% | numerator / denominator | |
| Filed ratio | 13.66% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.16 pp | $39.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.66% +5.66 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 | $76.1M | 76,130 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $557.1M | 557,136 | RCOAA223 |
| Recomputed ratio | 13.66% | numerator / denominator | |
| Filed ratio | 13.66% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.66 pp | $31.6M | capital that could be lost first |
Total risk-based capital ratio 14.92% +4.92 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 | $83.1M | 83,127 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $557.1M | 557,136 | RCOAA223 |
| Recomputed ratio | 14.92% | numerator / denominator | |
| Filed ratio | 14.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.92 pp | $27.4M | capital that could be lost first |
Tier 1 leverage ratio 12.41% +7.41 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 | $76.1M | 76,130 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $613.3M | 613,349 | RCOAA224 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.41 pp | $45.5M | 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 | 11,370 | 11,370 | 11,370 | 11,370 | 11,370 | 11,370 | RCOAP742 |
| Retained earnings | 65,076 | 67,269 | 65,639 | 64,018 | 67,119 | 67,084 | RCOAKW00 |
| Accumulated other comprehensive income | (1,405) | (1,506) | (1,052) | (1,251) | (2,369) | (3,190) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,041 | 77,133 | 75,957 | 74,137 | 76,120 | 75,264 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,089 | 1,177 | 723 | 922 | 2,040 | 2,861 | P859 - P840 |
| Common equity Tier 1 capital | 76,130 | 78,310 | 76,680 | 75,059 | 78,160 | 78,125 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 76,130 | 78,310 | 76,680 | 75,059 | 78,160 | 78,125 | RCOA8274 |
| Tier 2 capital | 6,997 | 6,321 | 6,829 | 6,238 | 6,163 | 6,094 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,997 | 6,321 | 6,829 | 6,238 | 6,163 | 6,094 | RCOA5310 |
| Total capital | 83,127 | 84,631 | 83,509 | 81,297 | 84,323 | 84,219 | RCOA3792 |
| Total risk-weighted assets | 557,136 | 504,185 | 546,314 | 497,183 | 491,481 | 485,892 | RCOAA223 |
| Average total assets for the leverage ratio | 613,349 | 594,393 | 602,379 | 600,135 | 595,273 | 599,117 | 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 | $2.1M | $0 | 0.00% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.2M | $20.8M | 15.06% | 3.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $49.5M | $29.8M | 60.25% | 5.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.6M | $11.5M | 150.00% | 2.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $404.1M | $404.1M | 100.00% | 72.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.6M | $16.2M | 92.37% | 2.90% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $72.0M | $72.0M | 100.00% | 12.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.3M | NA | 0.96% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $554.4M | does not tie to item 31 ($556.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $559.8M | RCONB704 |
| Less: excess allowance for credit losses | $2.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $557.1M | 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 | 13.66% | 13.66% | 14.92% | 12.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.53% | 15.53% | 16.79% | 13.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.04% | 14.04% | 15.29% | 12.73% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.10% | 15.10% | 16.35% | 12.51% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.90% | 15.90% | 17.16% | 13.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.08% | 16.08% | 17.33% | 13.04% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.18% | 14.18% | 15.43% | 12.35% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.25% | 15.25% | 16.50% | 12.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.93% | 13.93% | 15.18% | 12.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.63% | 14.63% | 15.88% | 12.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.15% | 14.15% | 15.40% | 12.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.27% | 17.27% | 18.52% | 14.45% | 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) | Risk-based | 13.66% | 13.66% | 14.92% | 12.41% | |
| The Bank | $617.3M | Risk-based | 18.10% | 18.10% | 19.35% | 11.46% |
| Crossroads Bank | $616.1M | Risk-based | 13.93% | 13.93% | 15.19% | 9.49% |
| Empire State Bank | $617.8M | Risk-based | 15.07% | 15.07% | 16.32% | 10.13% |
| Farmers Trust and Savings Bank | $618.0M | Risk-based | 11.07% | 11.07% | 12.19% | 9.53% |
| Newbank | $618.0M | CBLR | NA | NA | NA | 15.00% |
| First Bank Kansas | $618.5M | Risk-based | 12.88% | 12.88% | 14.14% | 8.83% |
| NBT Financial Bank | $618.7M | Risk-based | 14.06% | 14.06% | 15.31% | 10.85% |
| Crown Bank | $614.3M | CBLR | NA | NA | NA | 26.11% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| Community Savings Bank | $613.6M | Risk-based | 13.66% | 13.66% | 14.80% | 10.05% |
| Peer 25th percentile | 13.27% | 13.27% | 14.47% | 9.66% | ||
| Peer median | 13.93% | 13.93% | 15.19% | 10.49% | ||
| Peer 75th percentile | 14.56% | 14.56% | 15.81% | 12.16% | ||
| This bank's percentile | 43 | 43 | 43 | 80 |
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/863746/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.