Farmers 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 14.37% +5.37 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 | $161.8M | 161,814 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.13B | 1,126,056 | RCOAA224 |
| Recomputed ratio | 14.37% | numerator / denominator | |
| Filed ratio | 14.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.37 pp | $60.5M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 156,348 | 151,926 | 149,579 | 147,653 | 145,204 | 142,350 | RCOAKW00 |
| Accumulated other comprehensive income | (5,721) | (6,330) | (4,706) | (5,310) | (8,568) | (8,350) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 156,627 | 151,596 | 150,873 | 148,343 | 142,636 | 140,000 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,187 | 5,796 | 4,172 | 4,776 | 8,034 | 7,816 | P859 - P840 |
| Common equity Tier 1 capital | 161,814 | 157,392 | 155,045 | 153,119 | 150,670 | 147,816 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 161,814 | 157,392 | 155,045 | 153,119 | 150,670 | 147,816 | 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 | 1,126,056 | 1,114,954 | 1,113,847 | 1,082,248 | 1,072,467 | 1,039,709 | 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 | 14.37% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 14.12% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 13.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 14.15% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 14.05% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 14.22% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 13.97% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 13.54% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 13.37% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 13.56% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 13.68% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 13.46% | 12.78% | 12.79% | 13.93% | 10.03% |
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 State Bank (this bank) | CBLR | NA | NA | NA | 14.37% | |
| Pentucket Bank | $1.12B | CBLR | NA | NA | NA | 11.67% |
| The Evangeline Bank and Trust Company | $1.11B | CBLR | NA | NA | NA | 14.22% |
| Financial Federal Bank | $1.12B | CBLR | NA | NA | NA | 9.92% |
| American Bank | $1.11B | Risk-based | 12.07% | 12.07% | 12.99% | 10.60% |
| First Reliance Bank | $1.13B | Risk-based | 13.16% | 13.16% | 14.26% | 10.53% |
| Evertrust Bank | $1.13B | CBLR | NA | NA | NA | 21.71% |
| First Federal Bank | $1.11B | CBLR | NA | NA | NA | 10.48% |
| Liberty Savings Bank, F.S.B. | $1.11B | Risk-based | 17.83% | 17.83% | 19.08% | 9.61% |
| First National Bank Ames, Iowa | $1.11B | Risk-based | 14.97% | 14.97% | 16.21% | 9.86% |
| Bank of Labor | $1.11B | Risk-based | 14.19% | 14.19% | 15.14% | 7.99% |
| Peer 25th percentile | 13.16% | 13.16% | 14.26% | 9.88% | ||
| Peer median | 14.19% | 14.19% | 15.14% | 10.50% | ||
| Peer 75th percentile | 14.97% | 14.97% | 16.21% | 11.40% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/1006148/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.