Farmers & Merchants State 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%.
Accumulated other comprehensive income climbed 10.5% in Q2 2026, from -$1.6M to -$1.5M. It was the largest change from Q1 2026 among the key lines here. Farmers & Merchants State Bank ranks 27th of 114 Iowa banks on CET1 ratio, in the upper half at 16.13% (Q2 2026). The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. Farmers & Merchants State Bank sits 1.06 points higher, at 16.13% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 16.13% |
| Tier 1 risk-based capital ratio | 16.13% |
| Total risk-based capital ratio | 17.04% |
| Tier 1 leverage ratio | 10.68% |
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 | $28.3M |
| Tier 1 capital | $28.3M |
| Total risk-based capital | $29.9M |
| Total equity capital | $26.9M |
| Risk-weighted assets | $175.6M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.89% |
| Tangible equity to tangible assets | 9.89% |
| Equity capital to average assets | 10.13% |
| Internal capital growth rate | 8.92% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $334K |
| Common stock surplus | $2.1M |
| Retained earnings | $25.9M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$1.5M |
| 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 | 15.15% | 15.15% | 16.01% | 10.33% | $157.1M |
| Q4 2023 | 14.45% | 14.45% | 15.31% | 10.17% | $165.0M |
| Q1 2024 | 14.96% | 14.96% | 15.81% | 10.31% | $162.7M |
| Q2 2024 | 15.03% | 15.03% | 15.87% | 10.49% | $163.7M |
| Q3 2024 | 15.63% | 15.63% | 16.49% | 10.41% | $160.9M |
| Q4 2024 | 15.56% | 15.56% | 16.40% | 10.01% | $163.0M |
| Q1 2025 | 15.75% | 15.75% | 16.60% | 9.93% | $164.8M |
| Q2 2025 | 15.66% | 15.66% | 16.50% | 10.09% | $168.3M |
| Q3 2025 | 15.23% | 15.23% | 16.04% | 10.42% | $176.4M |
| Q4 2025 | 15.51% | 15.51% | 16.42% | 10.33% | $174.6M |
| Q1 2026 | 15.77% | 15.77% | 16.67% | 10.43% | $175.9M |
| Q2 2026 | 16.13% | 16.13% | 17.04% | 10.68% | $175.6M |
Farmers & Merchants State Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Farmers & Merchants State 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 State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 15610) · FFIEC NIC profile (RSSD 145741)