Farmers Savings Bank: Regulatory Capital and Risk-Weighted Assets
BankRegReports is independent of Farmers Savings Bank and never asks for online banking logins or passwords.
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.07% (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: 13.07% (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 20.06% +13.56 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 | $51.8M | 51,791 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $258.2M | 258,202 | RCOAA223 |
| Recomputed ratio | 20.06% | numerator / denominator | |
| Filed ratio | 20.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.56 pp | $35.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.06% +12.06 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 | $51.8M | 51,791 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $258.2M | 258,202 | RCOAA223 |
| Recomputed ratio | 20.06% | numerator / denominator | |
| Filed ratio | 20.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.06 pp | $31.1M | capital that could be lost first |
Total risk-based capital ratio 21.07% +11.07 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 | $54.4M | 54,408 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $258.2M | 258,202 | RCOAA223 |
| Recomputed ratio | 21.07% | numerator / denominator | |
| Filed ratio | 21.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.07 pp | $28.6M | capital that could be lost first |
Tier 1 leverage ratio 11.24% +6.24 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 | $51.8M | 51,791 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $460.8M | 460,767 | RCOAA224 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.24 pp | $28.8M | 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 | 6,562 | 6,562 | 6,562 | 6,562 | 6,562 | 6,562 | RCOAP742 |
| Retained earnings | 45,229 | 42,864 | 41,270 | 39,396 | 37,844 | 36,432 | RCOAKW00 |
| Accumulated other comprehensive income | (1,946) | (1,977) | (1,267) | (1,513) | (2,582) | (3,558) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,845 | 47,449 | 46,565 | 44,445 | 41,824 | 39,436 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,946 | 1,977 | 1,267 | 1,513 | 2,582 | 3,558 | P859 - P840 |
| Common equity Tier 1 capital | 51,791 | 49,426 | 47,832 | 45,958 | 44,406 | 42,994 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 51,791 | 49,426 | 47,832 | 45,958 | 44,406 | 42,994 | RCOA8274 |
| Tier 2 capital | 2,617 | 2,803 | 2,798 | 2,802 | 2,749 | 2,710 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,617 | 2,803 | 2,798 | 2,802 | 2,749 | 2,710 | RCOA5310 |
| Total capital | 54,408 | 52,229 | 50,630 | 48,760 | 47,155 | 45,704 | RCOA3792 |
| Total risk-weighted assets | 258,202 | 271,245 | 270,160 | 272,433 | 262,927 | 262,715 | RCOAA223 |
| Average total assets for the leverage ratio | 460,767 | 452,841 | 438,989 | 432,461 | 418,752 | 415,440 | 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 | $102.0M | $1.0M | 1.02% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $123.9M | $46.9M | 37.85% | 18.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.1M | $32K | 1.49% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $72.0M | $39.3M | 54.56% | 15.22% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $106K | $159K | 150.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $159.1M | $144.5M | 90.83% | 55.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.3M | $8.8M | 105.87% | 3.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.0M | $17.5M | 97.13% | 6.79% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $258.2M | ties to item 31 ($258.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $258.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $258.2M | 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 | 20.06% | 20.06% | 21.07% | 11.24% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.22% | 18.22% | 19.26% | 10.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.71% | 17.71% | 18.74% | 10.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.87% | 16.87% | 17.90% | 10.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.89% | 16.89% | 17.93% | 10.60% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.37% | 16.37% | 17.40% | 10.35% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.85% | 15.85% | 16.85% | 10.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.40% | 16.40% | 17.34% | 10.70% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.57% | 18.57% | 19.60% | 10.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.21% | 18.21% | 19.21% | 10.68% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.58% | 17.58% | 18.58% | 10.59% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.40% | 18.40% | 19.40% | 10.88% | 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 Savings Bank (this bank) | Risk-based | 20.06% | 20.06% | 21.07% | 11.24% | |
| The Missouri Bank | $461.5M | CBLR | NA | NA | NA | 12.57% |
| NSB Bank | $460.8M | Risk-based | 10.94% | 10.94% | 12.00% | 8.49% |
| United Savings Bank | $460.6M | CBLR | NA | NA | NA | 17.44% |
| Sterling State Bank | $461.9M | Risk-based | 12.80% | 12.80% | 13.98% | 8.54% |
| Northeast Security Bank | $461.9M | Risk-based | 15.42% | 15.42% | 16.67% | 10.77% |
| The Bank | $462.0M | CBLR | NA | NA | NA | 12.76% |
| United Cumberland Bank | $460.2M | CBLR | NA | NA | NA | 11.47% |
| Robertson Banking Company | $462.7M | Risk-based | 14.86% | 14.86% | 16.11% | 11.26% |
| Integrity Bank & Trust | $459.6M | Risk-based | 12.61% | 12.61% | 13.85% | 9.11% |
| Bankflorida | $459.5M | Risk-based | 14.29% | 14.29% | 15.54% | 12.58% |
| Peer 25th percentile | 12.65% | 12.65% | 13.88% | 9.53% | ||
| Peer median | 13.54% | 13.54% | 14.76% | 11.37% | ||
| Peer 75th percentile | 14.71% | 14.71% | 15.96% | 12.58% | ||
| This bank's percentile | 100 | 100 | 100 | 40 |
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/205346/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.