Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.45% (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: 11.45% (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 18.20% +11.70 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 | $29.4M | 29,381 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.5M | 161,470 | RCOAA223 |
| Recomputed ratio | 18.20% | numerator / denominator | |
| Filed ratio | 18.20% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.70 pp | $18.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.20% +10.20 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 | $29.4M | 29,381 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.5M | 161,470 | RCOAA223 |
| Recomputed ratio | 18.20% | numerator / denominator | |
| Filed ratio | 18.20% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.20 pp | $16.5M | capital that could be lost first |
Total risk-based capital ratio 19.45% +9.45 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 | $31.4M | 31,399 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.5M | 161,470 | RCOAA223 |
| Recomputed ratio | 19.45% | numerator / denominator | |
| Filed ratio | 19.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.45 pp | $15.3M | capital that could be lost first |
Tier 1 leverage ratio 12.63% +7.63 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 | $29.4M | 29,381 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $232.6M | 232,609 | RCOAA224 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.63 pp | $17.8M | 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 | 737 | 737 | 737 | 737 | 737 | 737 | RCOAP742 |
| Retained earnings | 28,644 | 28,194 | 28,283 | 27,686 | 27,232 | 26,769 | RCOAKW00 |
| Accumulated other comprehensive income | (6,375) | (6,589) | (6,029) | (6,602) | (7,789) | (7,949) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,006 | 22,342 | 22,991 | 21,821 | 20,180 | 19,557 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,375 | 6,589 | 6,029 | 6,602 | 7,789 | 7,949 | P859 - P840 |
| Common equity Tier 1 capital | 29,381 | 28,931 | 29,020 | 28,423 | 27,969 | 27,506 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,381 | 28,931 | 29,020 | 28,423 | 27,969 | 27,506 | RCOA8274 |
| Tier 2 capital | 2,018 | 1,929 | 1,947 | 1,872 | 1,687 | 1,723 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,018 | 1,929 | 1,947 | 1,872 | 1,687 | 1,723 | RCOA5310 |
| Total capital | 31,399 | 30,860 | 30,967 | 30,295 | 29,656 | 29,229 | RCOA3792 |
| Total risk-weighted assets | 161,470 | 154,351 | 155,745 | 154,998 | 134,982 | 149,774 | RCOAA223 |
| Average total assets for the leverage ratio | 232,609 | 231,334 | 235,360 | 222,783 | 220,087 | 216,638 | 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 | $5.7M | $341K | 5.93% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $76.2M | $12.2M | 16.05% | 7.57% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $59.5M | $30.3M | 50.96% | 18.79% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.0M | $10.5M | 150.00% | 6.49% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $83K | $124K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $81.1M | $81.1M | 100.00% | 50.22% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.5M | $17.7M | 95.59% | 10.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.5M | $7.5M | 100.00% | 4.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 1.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $159.8M | ties to item 31 ($159.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $161.5M | RCONB704 |
| Less: excess allowance for credit losses | $38K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $161.5M | 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 | 18.20% | 18.20% | 19.45% | 12.63% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.74% | 18.74% | 19.99% | 12.51% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.63% | 18.63% | 19.88% | 12.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.34% | 18.34% | 19.55% | 12.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.72% | 20.72% | 21.97% | 12.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.36% | 18.36% | 19.52% | 12.70% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.67% | 18.67% | 19.84% | 13.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.60% | 19.60% | 20.77% | 13.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.25% | 19.25% | 20.40% | 13.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.05% | 19.05% | 20.21% | 12.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.94% | 18.94% | 20.06% | 13.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.21% | 20.21% | 21.27% | 13.39% | 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 State Bank (this bank) | Risk-based | 18.20% | 18.20% | 19.45% | 12.63% | |
| Security State Bank of Marine | $232.5M | Risk-based | 15.08% | 15.08% | 16.34% | 10.87% |
| First State Bank | $232.5M | Risk-based | 13.49% | 13.49% | 14.53% | 11.76% |
| Taylorsville Savings Bank, SSB | $232.4M | Risk-based | 12.95% | 12.95% | 13.99% | 8.08% |
| Cornerstone Bank | $232.8M | CBLR | NA | NA | NA | 10.86% |
| Farmers and Merchants State Bank, Bloomfield, Nebraska | $232.9M | Risk-based | 17.01% | 17.01% | 18.26% | 9.45% |
| West Central Bank | $232.2M | CBLR | NA | NA | NA | 11.95% |
| Andover State Bank | $232.2M | Risk-based | 10.30% | 10.55% | 11.80% | 8.95% |
| Farmers State Bank of Hoffman | $232.1M | CBLR | NA | NA | NA | 11.95% |
| Peoples Bank of the South | $232.0M | Risk-based | 16.49% | 16.49% | 17.64% | 12.43% |
| Peer 25th percentile | 13.08% | 13.08% | 14.13% | 9.45% | ||
| Peer median | 14.29% | 14.29% | 15.43% | 10.87% | ||
| Peer 75th percentile | 16.13% | 16.13% | 17.31% | 11.95% | ||
| This bank's percentile | 100 | 100 | 100 | 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/105530/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.