Farmers & Merchants State 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 11.13% +2.13 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 | $27.4M | 27,359 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $245.8M | 245,759 | RCOAA224 |
| Recomputed ratio | 11.13% | numerator / denominator | |
| Filed ratio | 11.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.13 pp | $5.2M | 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 | 7,826 | 7,826 | 7,826 | 7,826 | 7,826 | 7,826 | RCOAP742 |
| Retained earnings | 19,533 | 18,906 | 18,413 | 18,855 | 18,394 | 17,985 | RCOAKW00 |
| Accumulated other comprehensive income | (661) | (657) | (601) | (684) | (793) | (920) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,698 | 26,075 | 25,638 | 25,997 | 25,427 | 24,891 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 661 | 657 | 601 | 684 | 793 | 920 | P859 - P840 |
| Common equity Tier 1 capital | 27,359 | 26,732 | 26,239 | 26,681 | 26,220 | 25,811 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,359 | 26,732 | 26,239 | 26,681 | 26,220 | 25,811 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 245,759 | 242,784 | 241,944 | 238,937 | 237,400 | 240,262 | 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 | 11.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.74% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.51% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.77% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.38% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 11.13% | |
| Mi Bank | $245.5M | Risk-based | 10.11% | 10.11% | 11.24% | 9.14% |
| Bank of Abbeville & Trust Company | $245.5M | CBLR | NA | NA | NA | 12.92% |
| Main Bank | $245.2M | Risk-based | 14.82% | 14.82% | 16.07% | 11.55% |
| First Federal Savings and Loan Association of Delta | $246.0M | Risk-based | 39.65% | 39.65% | 40.32% | 16.48% |
| Lewisburg Banking Company | $246.1M | CBLR | NA | NA | NA | 9.05% |
| Home Savings and Loan Company of Kenton, Ohio, the dba HSLC | $245.0M | CBLR | NA | NA | NA | 17.11% |
| Cleveland State Bank | $246.5M | CBLR | NA | NA | NA | 9.16% |
| Bank of Weston | $246.5M | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% |
| Security Bank, S.B. | $244.5M | Risk-based | 18.26% | 18.26% | 19.14% | 10.09% |
| Bridge City State Bank | $246.8M | Risk-based | 20.16% | 20.16% | 21.03% | 11.71% |
| Peer 25th percentile | 13.10% | 13.10% | 14.35% | 9.15% | ||
| Peer median | 16.54% | 16.54% | 17.60% | 10.82% | ||
| Peer 75th percentile | 19.68% | 19.68% | 20.56% | 12.61% | ||
| 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/79145/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.