Farmers & Merchants State Bank of New York Mills, Incorporated: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.54% (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: 17.54% (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 24.32% +17.82 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 | $11.4M | 11,368 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.7M | 46,744 | RCOAA223 |
| Recomputed ratio | 24.32% | numerator / denominator | |
| Filed ratio | 24.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.82 pp | $8.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.32% +16.32 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 | $11.4M | 11,368 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.7M | 46,744 | RCOAA223 |
| Recomputed ratio | 24.32% | numerator / denominator | |
| Filed ratio | 24.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.32 pp | $7.6M | capital that could be lost first |
Total risk-based capital ratio 25.54% +15.54 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 | $11.9M | 11,939 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.7M | 46,744 | RCOAA223 |
| Recomputed ratio | 25.54% | numerator / denominator | |
| Filed ratio | 25.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.54 pp | $7.3M | capital that could be lost first |
Tier 1 leverage ratio 13.27% +8.27 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 | $11.4M | 11,368 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $85.6M | 85,640 | RCOAA224 |
| Recomputed ratio | 13.27% | numerator / denominator | |
| Filed ratio | 13.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.27 pp | $7.1M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 6,368 | 6,304 | 6,160 | 6,003 | 5,856 | 5,900 | RCOAKW00 |
| Accumulated other comprehensive income | (4,223) | (4,620) | (4,055) | (4,561) | (5,258) | (5,653) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,145 | 6,684 | 7,105 | 6,442 | 5,598 | 5,247 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,223 | 4,620 | 4,055 | 4,561 | 5,258 | 5,653 | P859 - P840 |
| Common equity Tier 1 capital | 11,368 | 11,304 | 11,160 | 11,003 | 10,856 | 10,900 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,368 | 11,304 | 11,160 | 11,003 | 10,856 | 10,900 | RCOA8274 |
| Tier 2 capital | 571 | 549 | 517 | 527 | 507 | 439 | RCOA5311 |
| Allowance includable in Tier 2 capital | 571 | 549 | 517 | 527 | 507 | 439 | RCOA5310 |
| Total capital | 11,939 | 11,853 | 11,677 | 11,530 | 11,363 | 11,339 | RCOA3792 |
| Total risk-weighted assets | 46,744 | 43,938 | 41,325 | 42,155 | 43,324 | 41,213 | RCOAA223 |
| Average total assets for the leverage ratio | 85,640 | 83,682 | 82,882 | 82,327 | 82,965 | 80,958 | 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 | $1.6M | $101K | 6.20% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $44.3M | $8.6M | 19.42% | 18.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $11.3M | $6.2M | 55.50% | 13.36% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.3M | $1.9M | 150.00% | 4.10% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $885K | $1.3M | 150.00% | 2.84% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $25.4M | $25.1M | 98.59% | 53.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.0M | $2.8M | 96.09% | 6.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $641K | $128K | 20.00% | 0.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $479K | NA | 1.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $46.3M | ties to item 31 ($46.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.7M | 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 | 24.32% | 24.32% | 25.54% | 13.27% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 25.73% | 25.73% | 26.98% | 13.51% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 27.01% | 27.01% | 28.26% | 13.46% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.10% | 26.10% | 27.35% | 13.37% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 25.06% | 25.06% | 26.23% | 13.09% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 26.45% | 26.45% | 27.51% | 13.46% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.82% | 24.82% | 26.08% | 14.10% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 25.13% | 25.13% | 25.93% | 14.47% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 24.23% | 24.23% | 25.49% | 14.12% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 23.08% | 23.08% | 24.24% | 13.75% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 23.19% | 23.19% | 24.35% | 14.04% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 28.01% | 28.01% | 29.27% | 14.01% | 20.70% | 20.70% | 21.86% | 12.73% |
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 of New York Mills, Incorporated (this bank) | Risk-based | 24.32% | 24.32% | 25.54% | 13.27% | |
| The First National Bank of Hope | $83.4M | Risk-based | 20.16% | 20.16% | 21.41% | 13.81% |
| Peoples Bank of Moniteau County | $83.2M | CBLR | NA | NA | NA | 11.12% |
| The First Bank and Trust Company of Murphysboro | $83.1M | Risk-based | 14.78% | 14.78% | 16.03% | 9.35% |
| The First Bank of Celeste | $83.9M | Risk-based | 20.01% | 20.01% | 21.26% | 8.39% |
| The Bank of Edison | $83.9M | Risk-based | 14.27% | 14.27% | 15.52% | 9.08% |
| Farmers Bank of Lohman | $82.9M | CBLR | NA | NA | NA | 17.13% |
| The Covington Savings and Loan Association | $84.0M | CBLR | NA | NA | NA | 18.60% |
| Lowry State Bank | $84.1M | Risk-based | 12.06% | 12.06% | 13.31% | 9.58% |
| Tri-Valley Bank | $82.8M | CBLR | NA | NA | NA | 9.25% |
| Mayville Savings Bank | $84.2M | Risk-based | 26.49% | 26.49% | 27.62% | 13.44% |
| Peer 25th percentile | 14.40% | 14.40% | 15.65% | 9.28% | ||
| Peer median | 17.39% | 17.39% | 18.64% | 10.35% | ||
| Peer 75th percentile | 20.12% | 20.12% | 21.37% | 13.72% | ||
| This bank's percentile | 83 | 83 | 83 | 60 |
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/721752/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.