Farmers Savings Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.09% (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: 11.09% (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 18.51% +12.01 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 | $23.4M | 23,432 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $126.6M | 126,612 | RCOAA223 |
| Recomputed ratio | 18.51% | numerator / denominator | |
| Filed ratio | 18.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.01 pp | $15.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.51% +10.51 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 | $23.4M | 23,432 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $126.6M | 126,612 | RCOAA223 |
| Recomputed ratio | 18.51% | numerator / denominator | |
| Filed ratio | 18.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.51 pp | $13.3M | capital that could be lost first |
Total risk-based capital ratio 19.09% +9.09 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 | $24.2M | 24,170 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $126.6M | 126,612 | RCOAA223 |
| Recomputed ratio | 19.09% | numerator / denominator | |
| Filed ratio | 19.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.09 pp | $11.5M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $23.4M | 23,432 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $228.6M | 228,556 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $12.0M | 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 | 5,700 | 5,700 | 5,700 | 5,700 | 5,700 | 5,700 | RCOAP742 |
| Retained earnings | 17,733 | 17,435 | 17,174 | 16,825 | 16,605 | 16,446 | RCOAKW00 |
| Accumulated other comprehensive income | (8,517) | (8,043) | (7,952) | (8,438) | (10,612) | (10,599) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,916 | 15,092 | 14,922 | 14,087 | 11,693 | 11,547 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,516 | 8,043 | 7,952 | 8,438 | 10,612 | 10,599 | P859 - P840 |
| Common equity Tier 1 capital | 23,432 | 23,135 | 22,874 | 22,525 | 22,305 | 22,146 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,432 | 23,135 | 22,874 | 22,525 | 22,305 | 22,146 | RCOA8274 |
| Tier 2 capital | 738 | 741 | 732 | 717 | 691 | 676 | RCOA5311 |
| Allowance includable in Tier 2 capital | 738 | 741 | 732 | 717 | 691 | 676 | RCOA5310 |
| Total capital | 24,170 | 23,876 | 23,606 | 23,242 | 22,996 | 22,822 | RCOA3792 |
| Total risk-weighted assets | 126,612 | 132,184 | 127,767 | 127,193 | 127,673 | 131,585 | RCOAA223 |
| Average total assets for the leverage ratio | 228,556 | 225,295 | 227,834 | 225,421 | 228,390 | 224,182 | 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 | $6.0M | $894K | 14.92% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.5M | $16.2M | 18.08% | 12.78% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.4M | $285K | 20.00% | 0.23% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.9M | $3.8M | 20.00% | 2.99% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $95.8M | $95.8M | 100.00% | 75.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.6M | $9.4M | 89.10% | 7.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $834K | $167K | 20.00% | 0.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $126.6M | ties to item 31 ($126.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $126.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $126.6M | 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 | 18.51% | 18.51% | 19.09% | 10.25% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.50% | 17.50% | 18.06% | 10.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.90% | 17.90% | 18.48% | 10.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.71% | 17.71% | 18.27% | 9.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.47% | 17.47% | 18.01% | 9.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.83% | 16.83% | 17.34% | 9.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.73% | 16.73% | 17.25% | 9.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.23% | 17.23% | 17.76% | 9.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.51% | 17.51% | 17.98% | 9.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.27% | 17.27% | 17.73% | 9.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.87% | 16.87% | 17.33% | 9.36% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.84% | 16.84% | 17.28% | 9.21% | 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 & Trust (this bank) | Risk-based | 18.51% | 18.51% | 19.09% | 10.25% | |
| The Perryton National Bank | $212.7M | CBLR | NA | NA | NA | 16.40% |
| First State Bank of Odem | $212.6M | CBLR | NA | NA | NA | 14.39% |
| Exchange Bank and Trust Company | $212.5M | CBLR | NA | NA | NA | 11.42% |
| The Lyon County State Bank | $212.5M | Risk-based | 19.05% | 19.05% | 20.31% | 9.61% |
| Union State Bank | $212.5M | Risk-based | 13.61% | 13.61% | 14.29% | 9.61% |
| Producers Bank & Trust | $213.2M | CBLR | NA | NA | NA | 22.09% |
| Iowa State Bank | $213.3M | CBLR | NA | NA | NA | 11.53% |
| The Farmers and Merchants Bank | $213.4M | Risk-based | 12.87% | 12.87% | 14.04% | 9.12% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| Peer 25th percentile | 13.24% | 13.24% | 14.16% | 9.68% | ||
| Peer median | 13.61% | 13.61% | 14.29% | 11.48% | ||
| Peer 75th percentile | 16.33% | 16.33% | 17.30% | 13.80% | ||
| This bank's percentile | 67 | 67 | 67 | 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/368344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.