Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.36% (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: 11.36% (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 18.09% +11.59 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 | $21.9M | 21,928 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $121.2M | 121,200 | RCOAA223 |
| Recomputed ratio | 18.09% | numerator / denominator | |
| Filed ratio | 18.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.59 pp | $14.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.09% +10.09 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 | $21.9M | 21,928 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $121.2M | 121,200 | RCOAA223 |
| Recomputed ratio | 18.09% | numerator / denominator | |
| Filed ratio | 18.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.09 pp | $12.2M | capital that could be lost first |
Total risk-based capital ratio 19.36% +9.36 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 | $23.5M | 23,462 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $121.2M | 121,200 | RCOAA223 |
| Recomputed ratio | 19.36% | numerator / denominator | |
| Filed ratio | 19.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.36 pp | $11.3M | capital that could be lost first |
Tier 1 leverage ratio 13.92% +8.92 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 | $21.9M | 21,928 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $157.6M | 157,566 | RCOAA224 |
| Recomputed ratio | 13.92% | numerator / denominator | |
| Filed ratio | 13.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.92 pp | $14.1M | 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 | 8,400 | 8,400 | 8,400 | 8,400 | 8,400 | 8,400 | RCOAP742 |
| Retained earnings | 13,528 | 13,167 | 12,852 | 12,473 | 12,052 | 11,711 | RCOAKW00 |
| Accumulated other comprehensive income | (1,650) | (1,686) | (1,535) | (1,743) | (2,168) | (2,084) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,278 | 19,881 | 19,717 | 19,130 | 18,284 | 18,027 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,650 | 1,686 | 1,535 | 1,743 | 2,168 | 2,084 | P859 - P840 |
| Common equity Tier 1 capital | 21,928 | 21,567 | 21,252 | 20,873 | 20,452 | 20,111 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,928 | 21,567 | 21,252 | 20,873 | 20,452 | 20,111 | RCOA8274 |
| Tier 2 capital | 1,534 | 1,517 | 1,529 | 1,491 | 1,514 | 1,498 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,534 | 1,517 | 1,529 | 1,491 | 1,514 | 1,498 | RCOA5310 |
| Total capital | 23,462 | 23,084 | 22,781 | 22,364 | 21,966 | 21,609 | RCOA3792 |
| Total risk-weighted assets | 121,200 | 119,857 | 120,786 | 117,736 | 119,656 | 118,392 | RCOAA223 |
| Average total assets for the leverage ratio | 157,566 | 155,491 | 153,488 | 156,618 | 153,547 | 151,473 | 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 | $13.3M | $2.7M | 20.00% | 2.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.6M | $7.1M | 34.25% | 5.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $33.9M | $18.0M | 53.31% | 14.70% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $247K | $370K | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $90.2M | $90.2M | 100.00% | 73.50% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.6M | $2.6M | 100.00% | 2.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 1.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $122.8M | ties to item 31 ($122.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $122.8M | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $121.2M | 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 | 18.09% | 18.09% | 19.36% | 13.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.99% | 17.99% | 19.26% | 13.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.59% | 17.59% | 18.86% | 13.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.73% | 17.73% | 19.00% | 13.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.09% | 17.09% | 18.36% | 13.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.99% | 16.99% | 18.25% | 13.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.71% | 16.71% | 17.97% | 12.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.42% | 16.42% | 17.69% | 12.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.14% | 16.14% | 17.41% | 13.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.99% | 16.99% | 18.25% | 13.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.58% | 16.58% | 17.85% | 12.93% | 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 | 18.09% | 18.09% | 19.36% | 13.92% | |
| Oakwood Bank | $156.4M | Risk-based | 10.29% | 10.29% | 11.34% | 8.48% |
| Bank of Winnfield & Trust Company | $156.0M | Risk-based | 31.13% | 31.13% | 32.16% | 14.43% |
| Philo Exchange Bank | $156.6M | CBLR | NA | NA | NA | 10.18% |
| Federation Bank | $155.8M | CBLR | NA | NA | NA | 10.49% |
| First National Bank, Cortez | $156.9M | Risk-based | 15.00% | 15.00% | 16.25% | 9.98% |
| The First National Bank of Tom Bean | $155.6M | CBLR | NA | NA | NA | 12.15% |
| Hiawatha Bank & Trust Company | $156.9M | CBLR | NA | NA | NA | 10.98% |
| Boone Bank & Trust Co. | $156.9M | Risk-based | 13.53% | 13.53% | 14.53% | 9.72% |
| Icon Business Bank | $155.5M | CBLR | NA | NA | NA | 11.94% |
| Peer 25th percentile | 12.72% | 12.72% | 13.73% | 9.98% | ||
| Peer median | 14.27% | 14.27% | 15.39% | 10.49% | ||
| Peer 75th percentile | 19.04% | 19.04% | 20.23% | 11.94% | ||
| This bank's percentile | 75 | 75 | 75 | 89 |
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/113030/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.