Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.97% (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: 5.97% (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 12.88% +6.38 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 | $17.5M | 17,517 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $136.0M | 135,989 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.38 pp | $8.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.88% +4.88 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 | $17.5M | 17,517 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $136.0M | 135,989 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.88 pp | $6.6M | capital that could be lost first |
Total risk-based capital ratio 13.97% +3.97 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 | $19.0M | 18,992 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $136.0M | 135,989 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.97 pp | $5.4M | capital that could be lost first |
Tier 1 leverage ratio 9.30% +4.30 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 | $17.5M | 17,517 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $188.4M | 188,426 | RCOAA224 |
| Recomputed ratio | 9.30% | numerator / denominator | |
| Filed ratio | 9.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.30 pp | $8.1M | 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 | 3,438 | 3,438 | 3,438 | 3,438 | 3,438 | 3,438 | RCOAP742 |
| Retained earnings | 14,079 | 13,701 | 13,371 | 13,276 | 12,876 | 12,613 | RCOAKW00 |
| Accumulated other comprehensive income | (3,955) | (4,181) | (3,909) | (4,391) | (5,205) | (5,043) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,562 | 12,958 | 12,900 | 12,323 | 11,109 | 11,008 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,955 | 4,181 | 3,909 | 4,391 | 5,205 | 5,043 | P859 - P840 |
| Common equity Tier 1 capital | 17,517 | 17,139 | 16,809 | 16,714 | 16,314 | 16,051 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,517 | 17,139 | 16,809 | 16,714 | 16,314 | 16,051 | RCOA8274 |
| Tier 2 capital | 1,475 | 1,382 | 1,415 | 1,250 | 1,235 | 1,116 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,475 | 1,382 | 1,415 | 1,250 | 1,235 | 1,116 | RCOA5310 |
| Total capital | 18,992 | 18,521 | 18,224 | 17,964 | 17,549 | 17,167 | RCOA3792 |
| Total risk-weighted assets | 135,989 | 132,660 | 129,744 | 128,436 | 126,938 | 122,489 | RCOAA223 |
| Average total assets for the leverage ratio | 188,426 | 190,797 | 190,587 | 186,907 | 183,195 | 181,593 | 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 | $8.0M | $715K | 8.92% | 0.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $42.1M | $12.1M | 28.82% | 8.92% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $477K | 20.00% | 0.35% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $53.9M | $32.5M | 60.23% | 23.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1K | $2K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $74.2M | $63.7M | 85.92% | 46.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.4M | $12.9M | 96.84% | 9.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.5M | $13.5M | 100.00% | 9.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $136.0M | ties to item 31 ($136.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $136.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $136.0M | 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 | 12.88% | 12.88% | 13.97% | 9.30% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.92% | 12.92% | 13.96% | 8.98% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.96% | 12.96% | 14.05% | 8.82% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.01% | 13.01% | 13.99% | 8.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.85% | 12.85% | 13.82% | 8.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.10% | 13.10% | 14.02% | 8.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.80% | 12.80% | 13.69% | 8.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.42% | 12.42% | 13.29% | 8.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.22% | 12.22% | 13.09% | 8.32% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.42% | 12.42% | 13.27% | 8.43% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.60% | 12.60% | 13.48% | 8.41% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.92% | 12.92% | 13.82% | 8.58% | 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 | 12.88% | 12.88% | 13.97% | 9.30% | |
| Prairie Community Bank | $187.5M | Risk-based | 12.01% | 12.01% | 13.26% | 8.75% |
| The First National Bank in Tremont | $187.6M | CBLR | NA | NA | NA | 9.89% |
| Bellevue State Bank | $187.7M | CBLR | NA | NA | NA | 14.32% |
| Savannah Bank, N.A. | $187.2M | Risk-based | 17.81% | 17.81% | 19.06% | 8.92% |
| First State Bank | $188.0M | Risk-based | 57.45% | 57.45% | 58.71% | 14.27% |
| First Federal Savings of Middletown | $188.0M | CBLR | NA | NA | NA | 36.94% |
| The First National Bank of Raymond | $187.1M | CBLR | NA | NA | NA | 10.91% |
| Citizens Savings Bank and Trust Company | $188.1M | Risk-based | 14.40% | 14.40% | 15.65% | 9.56% |
| Citizens Bank | $188.1M | Risk-based | 9.69% | 9.69% | 10.90% | 7.73% |
| Bank of Camilla | $188.1M | CBLR | NA | NA | NA | 20.79% |
| Peer 25th percentile | 12.01% | 12.01% | 13.26% | 9.08% | ||
| Peer median | 14.40% | 14.40% | 15.65% | 10.40% | ||
| Peer 75th percentile | 17.81% | 17.81% | 19.06% | 14.30% | ||
| This bank's percentile | 40 | 40 | 40 | 30 |
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/327220/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.