Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.00% (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: 21.00% (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 27.75% +21.25 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 | $4.0M | 4,040 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.6M | 14,559 | RCOAA223 |
| Recomputed ratio | 27.75% | numerator / denominator | |
| Filed ratio | 27.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.25 pp | $3.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.75% +19.75 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 | $4.0M | 4,040 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.6M | 14,559 | RCOAA223 |
| Recomputed ratio | 27.75% | numerator / denominator | |
| Filed ratio | 27.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.75 pp | $2.9M | capital that could be lost first |
Total risk-based capital ratio 29.00% +19.00 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 | $4.2M | 4,222 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.6M | 14,559 | RCOAA223 |
| Recomputed ratio | 29.00% | numerator / denominator | |
| Filed ratio | 29.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.00 pp | $2.8M | capital that could be lost first |
Tier 1 leverage ratio 10.85% +5.85 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 | $4.0M | 4,040 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $37.2M | 37,225 | RCOAA224 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.85 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 | 2,226 | 2,226 | 2,226 | 2,226 | 2,226 | 2,226 | RCOAP742 |
| Retained earnings | 1,814 | 1,694 | 1,625 | 1,466 | 1,348 | 1,224 | RCOAKW00 |
| Accumulated other comprehensive income | (2) | (2) | 0 | 1 | (1) | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,038 | 3,918 | 3,851 | 3,693 | 3,573 | 3,450 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2 | 2 | 0 | (1) | 1 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 4,040 | 3,920 | 3,851 | 3,692 | 3,574 | 3,450 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,040 | 3,920 | 3,851 | 3,692 | 3,574 | 3,450 | RCOA8274 |
| Tier 2 capital | 182 | 167 | 179 | 178 | 172 | 174 | RCOA5311 |
| Allowance includable in Tier 2 capital | 182 | 167 | 179 | 178 | 172 | 174 | RCOA5310 |
| Total capital | 4,222 | 4,087 | 4,030 | 3,870 | 3,746 | 3,624 | RCOA3792 |
| Total risk-weighted assets | 14,559 | 13,299 | 14,286 | 14,201 | 13,697 | 13,896 | RCOAA223 |
| Average total assets for the leverage ratio | 37,225 | 34,926 | 34,146 | 33,518 | 33,038 | 33,334 | 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 | $18.4M | $336K | 1.82% | 2.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $137K | $137K | 100.00% | 0.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $5.5M | $2.7M | 50.00% | 18.74% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $11.0M | $11.0M | 99.18% | 75.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $510K | $413K | 80.98% | 2.83% | RC-R Part II, item 8 |
| 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 | $14.6M | ties to item 31 ($14.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $14.6M | RCONB704 |
| Less: excess allowance for credit losses | $17K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $14.6M | 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 | 27.75% | 27.75% | 29.00% | 10.85% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 29.48% | 29.48% | 30.73% | 11.22% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 26.96% | 26.96% | 28.21% | 11.28% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.00% | 26.00% | 27.25% | 11.02% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 26.09% | 26.09% | 27.35% | 10.82% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 24.83% | 24.83% | 26.08% | 10.35% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 23.67% | 23.67% | 24.92% | 10.84% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.32% | 23.32% | 24.57% | 10.74% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 24.34% | 24.34% | 25.59% | 10.24% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 22.93% | 22.93% | 24.19% | 10.15% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 23.22% | 23.22% | 24.47% | 9.90% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 22.04% | 22.04% | 23.29% | 9.78% | 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) | Risk-based | 27.75% | 27.75% | 29.00% | 10.85% | |
| The Marion National Bank | $35.4M | CBLR | NA | NA | NA | 12.99% |
| Citizens State Bank | $35.6M | CBLR | NA | NA | NA | 11.43% |
| The First National Bank of Fairfax | $35.6M | CBLR | NA | NA | NA | 38.46% |
| Mutual Savings and Loan Association | $35.9M | Risk-based | 98.90% | 98.90% | 99.97% | 47.17% |
| The Farmers and Merchants State Bank | $36.0M | CBLR | NA | NA | NA | 11.89% |
| The First State Bank of Dongola | $34.7M | Risk-based | 19.06% | 19.06% | 20.02% | 9.81% |
| Citizens Bank of Chatsworth | $36.2M | Risk-based | 24.05% | 24.05% | 24.88% | 13.70% |
| The First National Bank of Primghar | $36.3M | Risk-based | 16.77% | 16.77% | 17.72% | 14.25% |
| The Private Trust Company, N.A. | $34.4M | Risk-based | 242.64% | 242.64% | 242.64% | 91.77% |
| First American Bank | $34.3M | CBLR | NA | NA | NA | 13.06% |
| Peer 25th percentile | 19.06% | 19.06% | 20.02% | 12.16% | ||
| Peer median | 24.05% | 24.05% | 24.88% | 13.38% | ||
| Peer 75th percentile | 98.90% | 98.90% | 99.97% | 32.41% | ||
| This bank's percentile | 60 | 60 | 60 | 10 |
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/542854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.