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 9.99% +0.99 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 | $26.8M | 26,821 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $268.4M | 268,398 | RCOAA224 |
| Recomputed ratio | 9.99% | numerator / denominator | |
| Filed ratio | 9.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.99 pp | $2.7M | 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 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | RCOAP742 |
| Retained earnings | 22,317 | 21,705 | 21,181 | 21,344 | 20,860 | 20,388 | RCOAKW00 |
| Accumulated other comprehensive income | (10,418) | (10,454) | (9,907) | (10,477) | (11,545) | (12,395) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,699 | 16,051 | 16,074 | 15,667 | 14,115 | 12,793 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,122 | 10,158 | 9,611 | 10,181 | 11,249 | 12,085 | P859 - P840 |
| Common equity Tier 1 capital | 26,821 | 26,209 | 25,685 | 25,848 | 25,364 | 24,878 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,821 | 26,209 | 25,685 | 25,848 | 25,364 | 24,878 | 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 | 268,398 | 265,457 | 263,520 | 257,909 | 258,577 | 256,926 | 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 | 9.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.68% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.98% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.03% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.23% | 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) | CBLR | NA | NA | NA | 9.99% | |
| Hometown Bank | $254.9M | Risk-based | 10.82% | 10.82% | 11.59% | 8.17% |
| BNY Mellon Trust of Delaware | $254.9M | Risk-based | 164.90% | 164.90% | 165.16% | 29.59% |
| Mountain Valley Bank | $254.6M | Risk-based | 15.17% | 15.17% | 16.05% | 10.02% |
| First Bank & Trust Company | $255.2M | CBLR | NA | NA | NA | 11.34% |
| Merchants Bank | $254.3M | Risk-based | 13.87% | 13.87% | 15.03% | 10.56% |
| Wayne Bank and Trust Co. | $255.3M | CBLR | NA | NA | NA | 9.53% |
| The Bank of Monroe | $255.4M | Risk-based | 21.49% | 21.49% | 22.79% | 13.22% |
| The Gunnison Bank and Trust Company | $255.4M | CBLR | NA | NA | NA | 13.86% |
| Home Bank of California | $255.4M | CBLR | NA | NA | NA | 12.27% |
| Idaho Trust Bank | $255.6M | Risk-based | 14.10% | 14.10% | 15.17% | 11.23% |
| Peer 25th percentile | 13.93% | 13.93% | 15.07% | 10.16% | ||
| Peer median | 14.63% | 14.63% | 15.61% | 11.28% | ||
| Peer 75th percentile | 19.91% | 19.91% | 21.10% | 12.98% | ||
| This bank's percentile | NA | NA | NA | 20 |
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/120953/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.