Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.52% (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: 11.52% (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 18.61% +12.11 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 | $52.5M | 52,467 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $281.9M | 281,946 | RCOAA223 |
| Recomputed ratio | 18.61% | numerator / denominator | |
| Filed ratio | 18.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.11 pp | $34.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.61% +10.61 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 | $52.5M | 52,467 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $281.9M | 281,946 | RCOAA223 |
| Recomputed ratio | 18.61% | numerator / denominator | |
| Filed ratio | 18.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.61 pp | $29.9M | capital that could be lost first |
Total risk-based capital ratio 19.52% +9.52 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 | $55.0M | 55,049 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $281.9M | 281,946 | RCOAA223 |
| Recomputed ratio | 19.52% | numerator / denominator | |
| Filed ratio | 19.52% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.52 pp | $26.9M | capital that could be lost first |
Tier 1 leverage ratio 15.02% +10.02 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 | $52.5M | 52,467 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $349.4M | 349,404 | RCOAA224 |
| Recomputed ratio | 15.02% | numerator / denominator | |
| Filed ratio | 15.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.02 pp | $35.0M | 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 | 5,250 | 5,250 | 5,250 | 5,250 | 5,250 | 5,250 | RCOAP742 |
| Retained earnings | 47,217 | 46,618 | 46,671 | 46,648 | 45,685 | 45,542 | RCOAKW00 |
| Accumulated other comprehensive income | (743) | (872) | (1,146) | (1,279) | (2,115) | (2,125) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 51,724 | 50,996 | 50,775 | 50,619 | 48,820 | 48,667 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 743 | 872 | 1,146 | 1,279 | 2,115 | 2,125 | P859 - P840 |
| Common equity Tier 1 capital | 52,467 | 51,868 | 51,921 | 51,898 | 50,935 | 50,792 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,467 | 51,868 | 51,921 | 51,898 | 50,935 | 50,792 | RCOA8274 |
| Tier 2 capital | 2,582 | 2,362 | 2,362 | 2,472 | 2,293 | 2,304 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,582 | 2,362 | 2,362 | 2,472 | 2,293 | 2,304 | RCOA5310 |
| Total capital | 55,049 | 54,230 | 54,283 | 54,370 | 53,228 | 53,096 | RCOA3792 |
| Total risk-weighted assets | 281,946 | 275,061 | 280,961 | 275,570 | 271,298 | 262,356 | RCOAA223 |
| Average total assets for the leverage ratio | 349,404 | 351,928 | 342,911 | 328,189 | 332,058 | 332,236 | 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 | $28.6M | $487K | 1.70% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.3M | $8.1M | 20.70% | 2.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.0M | $1.4M | 20.00% | 0.49% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $8.5M | $5.2M | 61.48% | 1.85% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $279K | $418K | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $248.0M | $248.0M | 100.00% | 87.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.6M | $11.5M | 99.45% | 4.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.5M | $6.9M | 90.95% | 2.43% | 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 | $281.9M | ties to item 31 ($281.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $281.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $281.9M | 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 | 18.61% | 18.61% | 19.52% | 15.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.86% | 18.86% | 19.72% | 14.74% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.48% | 18.48% | 19.32% | 15.14% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.83% | 18.83% | 19.73% | 15.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.77% | 18.77% | 19.62% | 15.34% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.36% | 19.36% | 20.24% | 15.29% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.24% | 18.24% | 19.08% | 15.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.38% | 18.38% | 19.20% | 15.67% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.40% | 18.40% | 19.25% | 15.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.16% | 18.16% | 19.01% | 14.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.39% | 17.39% | 18.18% | 14.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.07% | 18.07% | 18.88% | 14.99% | 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 | 18.61% | 18.61% | 19.52% | 15.02% | |
| Integrity Bank SSB | $339.6M | Risk-based | 23.67% | 23.67% | 24.92% | 14.48% |
| Kaw Valley Bank | $339.5M | CBLR | NA | NA | NA | 11.90% |
| Bank of Alma | $339.5M | Risk-based | 77.90% | 77.90% | 79.15% | 50.77% |
| The Cleveland State Bank | $340.2M | CBLR | NA | NA | NA | 11.18% |
| Genesis Bank | $340.3M | Risk-based | 15.51% | 18.12% | 19.38% | 11.01% |
| Alamosa State Bank | $340.3M | Risk-based | 22.11% | 22.11% | 23.30% | 12.85% |
| Community Bank of Parkersburg | $340.3M | CBLR | NA | NA | NA | 9.90% |
| Bank of 1889 | $339.2M | CBLR | NA | NA | NA | 10.85% |
| The National Bank of Andrews | $340.5M | Risk-based | 13.19% | 13.19% | 14.44% | 10.11% |
| Riverhills Bank | $340.8M | Risk-based | 13.11% | 13.11% | 14.37% | 10.69% |
| Peer 25th percentile | 13.77% | 14.42% | 15.67% | 10.73% | ||
| Peer median | 18.81% | 20.12% | 21.34% | 11.10% | ||
| Peer 75th percentile | 23.28% | 23.28% | 24.52% | 12.61% | ||
| This bank's percentile | 50 | 50 | 50 | 90 |
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/477648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.