Farmers National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 29.78% (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: 29.78% (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 36.53% +30.03 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 | $33.6M | 33,551 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.9M | 91,852 | RCOAA223 |
| Recomputed ratio | 36.53% | numerator / denominator | |
| Filed ratio | 36.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +30.03 pp | $27.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 36.53% +28.53 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 | $33.6M | 33,551 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.9M | 91,852 | RCOAA223 |
| Recomputed ratio | 36.53% | numerator / denominator | |
| Filed ratio | 36.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +28.53 pp | $26.2M | capital that could be lost first |
Total risk-based capital ratio 37.78% +27.78 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 | $34.7M | 34,704 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.9M | 91,852 | RCOAA223 |
| Recomputed ratio | 37.78% | numerator / denominator | |
| Filed ratio | 37.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +27.78 pp | $25.5M | capital that could be lost first |
Tier 1 leverage ratio 19.63% +14.63 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 | $33.6M | 33,551 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $170.9M | 170,940 | RCOAA224 |
| Recomputed ratio | 19.63% | numerator / denominator | |
| Filed ratio | 19.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +14.63 pp | $25.0M | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 34,836 | 34,348 | 33,694 | 33,254 | 32,619 | 32,094 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,236 | 34,748 | 34,094 | 33,654 | 33,019 | 32,494 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,685) | (1,721) | (1,783) | (1,779) | (1,780) | (1,781) | P859 - P840 |
| Common equity Tier 1 capital | 33,551 | 33,027 | 32,311 | 31,875 | 31,239 | 30,713 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,551 | 33,027 | 32,311 | 31,875 | 31,239 | 30,713 | RCOA8274 |
| Tier 2 capital | 1,153 | 1,143 | 1,243 | 1,238 | 1,189 | 1,208 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,153 | 1,143 | 1,243 | 1,238 | 1,189 | 1,208 | RCOA5310 |
| Total capital | 34,704 | 34,170 | 33,554 | 33,113 | 32,428 | 31,921 | RCOA3792 |
| Total risk-weighted assets | 91,852 | 91,031 | 99,113 | 98,748 | 94,748 | 96,375 | RCOAA223 |
| Average total assets for the leverage ratio | 170,940 | 169,463 | 161,934 | 159,351 | 160,354 | 163,331 | 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 | $4.9M | $667K | 13.65% | 0.72% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.5M | $7.5M | 10.67% | 8.15% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.8M | $1.8M | 20.00% | 1.90% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $13.2M | $6.6M | 50.00% | 7.12% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $351K | $526K | 150.00% | 0.57% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $71.5M | $71.5M | 100.00% | 77.44% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.2M | $3.2M | 99.63% | 3.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $478K | $478K | 100.00% | 0.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $65K | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $92.2M | does not tie to item 31 ($92.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $92.3M | RCONB704 |
| Less: excess allowance for credit losses | $451K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $91.9M | 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 | 36.53% | 36.53% | 37.78% | 19.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 36.28% | 36.28% | 37.54% | 19.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 32.60% | 32.60% | 33.85% | 19.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 32.28% | 32.28% | 33.53% | 20.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.97% | 32.97% | 34.23% | 19.48% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 31.87% | 31.87% | 33.12% | 18.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 30.99% | 30.99% | 32.24% | 18.89% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.19% | 30.19% | 31.44% | 18.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.65% | 30.65% | 31.91% | 18.65% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.58% | 31.58% | 32.83% | 18.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.14% | 30.14% | 31.40% | 17.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 29.85% | 29.85% | 31.11% | 17.63% | 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 National Bank (this bank) | Risk-based | 36.53% | 36.53% | 37.78% | 19.63% | |
| Sharon Bank | $172.6M | CBLR | NA | NA | NA | 9.38% |
| Atkins Savings Bank & Trust | $172.2M | CBLR | NA | NA | NA | 11.91% |
| Citizens Bank and Trust of Lebanon, Inc. | $173.0M | CBLR | NA | NA | NA | 11.33% |
| First National Bank of Hartford | $173.0M | CBLR | NA | NA | NA | 12.88% |
| Twin River Bank | $173.0M | Risk-based | 19.44% | 19.44% | 20.47% | 12.76% |
| First New Mexico Bank, Las Cruces | $171.9M | CBLR | NA | NA | NA | 13.05% |
| Bank of Estes Park | $171.9M | CBLR | NA | NA | NA | 10.84% |
| Illini State Bank | $171.9M | CBLR | NA | NA | NA | 14.42% |
| The Peoples National Bank of Checotah | $171.8M | Risk-based | 43.68% | 43.68% | 44.94% | 16.05% |
| Dewitt Savings Bank | $173.2M | Risk-based | 20.72% | 20.72% | 21.22% | 10.47% |
| Peer 25th percentile | 20.08% | 20.08% | 20.84% | 10.96% | ||
| Peer median | 20.72% | 20.72% | 21.22% | 12.34% | ||
| Peer 75th percentile | 32.20% | 32.20% | 33.08% | 13.01% | ||
| This bank's percentile | 67 | 67 | 67 | 100 |
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/137559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.