Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.40% (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: 5.40% (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 12.15% +5.65 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 | $71.4M | 71,380 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $587.7M | 587,653 | RCOAA223 |
| Recomputed ratio | 12.15% | numerator / denominator | |
| Filed ratio | 12.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.65 pp | $33.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.15% +4.15 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 | $71.4M | 71,380 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $587.7M | 587,653 | RCOAA223 |
| Recomputed ratio | 12.15% | numerator / denominator | |
| Filed ratio | 12.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.15 pp | $24.4M | capital that could be lost first |
Total risk-based capital ratio 13.40% +3.40 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 | $78.7M | 78,730 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $587.7M | 587,653 | RCOAA223 |
| Recomputed ratio | 13.40% | numerator / denominator | |
| Filed ratio | 13.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.40 pp | $20.0M | capital that could be lost first |
Tier 1 leverage ratio 8.84% +3.84 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 | $71.4M | 71,380 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $807.3M | 807,340 | RCOAA224 |
| Recomputed ratio | 8.84% | numerator / denominator | |
| Filed ratio | 8.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.84 pp | $31.0M | 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 | 32,000 | 32,000 | 32,000 | 32,000 | 32,000 | 32,000 | RCOAP742 |
| Retained earnings | 39,380 | 39,996 | 38,494 | 37,079 | 35,651 | 34,613 | RCOAKW00 |
| Accumulated other comprehensive income | (17,652) | (18,401) | (16,600) | (17,446) | (21,950) | (22,071) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,728 | 53,595 | 53,894 | 51,633 | 45,701 | 44,542 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17,652 | 18,401 | 16,600 | 17,446 | 21,950 | 22,071 | P859 - P840 |
| Common equity Tier 1 capital | 71,380 | 71,996 | 70,494 | 69,079 | 67,651 | 66,613 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,380 | 71,996 | 70,494 | 69,079 | 67,651 | 66,613 | RCOA8274 |
| Tier 2 capital | 7,350 | 7,079 | 6,905 | 6,689 | 6,516 | 6,424 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,350 | 7,079 | 6,905 | 6,689 | 6,516 | 6,424 | RCOA5310 |
| Total capital | 78,730 | 79,075 | 77,399 | 75,768 | 74,167 | 73,037 | RCOA3792 |
| Total risk-weighted assets | 587,653 | 566,042 | 552,041 | 534,584 | 520,597 | 513,183 | RCOAA223 |
| Average total assets for the leverage ratio | 807,340 | 799,788 | 767,707 | 748,070 | 740,500 | 747,424 | 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 | $13.2M | $721K | 5.44% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $225.3M | $37.6M | 16.69% | 6.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $116.9M | $62.3M | 53.31% | 10.60% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.2M | $4.8M | 150.00% | 0.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $405.5M | $401.5M | 99.02% | 68.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $50.1M | $45.5M | 90.93% | 7.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.7M | $34.7M | 100.00% | 5.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $199K | $40K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $880K | NA | 0.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $587.1M | ties to item 31 ($587.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $588.0M | RCONB704 |
| Less: excess allowance for credit losses | $363K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $587.7M | 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 | 12.15% | 12.15% | 13.40% | 8.84% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.72% | 12.72% | 13.97% | 9.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.77% | 12.77% | 14.02% | 9.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.92% | 12.92% | 14.17% | 9.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.99% | 12.99% | 14.25% | 9.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.98% | 12.98% | 14.23% | 8.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.86% | 12.86% | 14.11% | 8.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.56% | 12.56% | 13.81% | 8.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.51% | 12.51% | 13.76% | 8.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.37% | 12.37% | 13.62% | 8.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.55% | 12.55% | 13.80% | 8.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.22% | 12.22% | 13.47% | 8.44% | 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 | 12.15% | 12.15% | 13.40% | 8.84% | |
| Citizens Trust Bank | $790.3M | Risk-based | 22.73% | 22.73% | 23.87% | 13.24% |
| Sauk Valley Bank & Trust Company | $790.8M | Risk-based | 11.49% | 11.49% | 12.74% | 8.84% |
| Reliabank Dakota | $788.4M | Risk-based | 14.06% | 14.06% | 14.82% | 10.49% |
| First Western Bank | $792.7M | Risk-based | 11.88% | 11.88% | 12.90% | 8.90% |
| City State Bank | $787.9M | CBLR | NA | NA | NA | 9.37% |
| River Valley Community Bank | $793.1M | Risk-based | 13.82% | 13.82% | 14.90% | 8.73% |
| First Savings Bank of Hegewisch | $787.0M | Risk-based | 38.89% | 38.89% | 39.51% | 14.88% |
| Quontic Bank | $787.0M | CBLR | NA | NA | NA | 9.73% |
| Franklin Savings Bank | $786.9M | Risk-based | 22.03% | 22.03% | 22.85% | 18.79% |
| Farmers Bank & Trust Company | $794.0M | Risk-based | 11.43% | 11.43% | 12.16% | 9.24% |
| Peer 25th percentile | 11.78% | 11.78% | 12.86% | 8.98% | ||
| Peer median | 13.94% | 13.94% | 14.86% | 9.55% | ||
| Peer 75th percentile | 22.20% | 22.20% | 23.11% | 12.55% | ||
| This bank's percentile | 38 | 38 | 38 | 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/475354/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.