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 12.03% +3.03 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 | $8.9M | 8,920 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $74.1M | 74,140 | RCOAA224 |
| Recomputed ratio | 12.03% | numerator / denominator | |
| Filed ratio | 12.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.03 pp | $2.2M | 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 | 620 | 620 | 620 | 620 | 620 | 620 | RCOAP742 |
| Retained earnings | 8,300 | 7,877 | 7,958 | 7,620 | 7,425 | 7,192 | RCOAKW00 |
| Accumulated other comprehensive income | (876) | (999) | (698) | (885) | (1,356) | (1,576) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,044 | 7,498 | 7,880 | 7,355 | 6,689 | 6,236 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 876 | 999 | 698 | 885 | 1,356 | 1,576 | P859 - P840 |
| Common equity Tier 1 capital | 8,920 | 8,497 | 8,578 | 8,240 | 8,045 | 7,812 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,920 | 8,497 | 8,578 | 8,240 | 8,045 | 7,812 | 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 | 74,140 | 74,989 | 74,471 | 72,042 | 73,058 | 74,604 | 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 | 12.03% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 11.33% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 11.52% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 11.44% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 11.01% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 10.47% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 11.20% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 11.33% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 11.46% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 11.37% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 11.62% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 11.20% | 20.70% | 20.70% | 21.86% | 12.73% |
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 | 12.03% | |
| Connect Community Bank | $72.7M | Risk-based | 7.66% | 7.66% | 8.91% | 3.61% |
| Apex Banking Company of Georgia | $72.6M | CBLR | NA | NA | NA | 9.70% |
| Haskell National Bank | $72.6M | Risk-based | 33.15% | 33.15% | 34.17% | 13.57% |
| First State Bank | $72.5M | CBLR | NA | NA | NA | 10.71% |
| Community State Bank of Canton | $73.0M | CBLR | NA | NA | NA | 12.90% |
| Security State Bank of Kenyon | $72.2M | Risk-based | 15.77% | 15.77% | 16.78% | 12.56% |
| Farmers State Bank of Trimont | $73.1M | Risk-based | 24.06% | 24.06% | 25.31% | 17.43% |
| First Heritage Bank | $72.1M | CBLR | NA | NA | NA | 10.21% |
| Peer 25th percentile | 13.74% | 13.74% | 14.81% | 10.08% | ||
| Peer median | 19.91% | 19.91% | 21.04% | 11.64% | ||
| Peer 75th percentile | 26.33% | 26.33% | 27.53% | 13.07% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/507349/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.