Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.01% (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: 8.01% (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 15.11% +8.61 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 | $2.7M | 2,676 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.7M | 17,711 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.61 pp | $1.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.11% +7.11 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 | $2.7M | 2,676 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.7M | 17,711 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.11 pp | $1.3M | capital that could be lost first |
Total risk-based capital ratio 16.01% +6.01 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 | $2.8M | 2,835 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.7M | 17,711 | RCOAA223 |
| Recomputed ratio | 16.01% | numerator / denominator | |
| Filed ratio | 16.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.01 pp | $1.1M | capital that could be lost first |
Tier 1 leverage ratio 10.20% +5.20 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 | $2.7M | 2,676 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $26.2M | 26,245 | RCOAA224 |
| Recomputed ratio | 10.20% | numerator / denominator | |
| Filed ratio | 10.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.20 pp | $1.4M | 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 | 300 | 300 | 300 | 300 | 300 | 300 | RCOAP742 |
| Retained earnings | 2,376 | 2,267 | 2,177 | 2,249 | 2,188 | 2,115 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,676 | 2,567 | 2,477 | 2,549 | 2,488 | 2,415 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 2,676 | 2,567 | 2,477 | 2,549 | 2,488 | 2,415 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 2,676 | 2,567 | 2,477 | 2,549 | 2,488 | 2,415 | RCOA8274 |
| Tier 2 capital | 159 | 164 | 164 | 200 | 193 | 196 | RCOA5311 |
| Allowance includable in Tier 2 capital | 159 | 164 | 164 | 200 | 193 | 196 | RCOA5310 |
| Total capital | 2,835 | 2,731 | 2,641 | 2,749 | 2,681 | 2,611 | RCOA3792 |
| Total risk-weighted assets | 17,711 | 16,264 | 17,916 | 17,112 | 16,876 | 15,943 | RCOAA223 |
| Average total assets for the leverage ratio | 26,245 | 25,924 | 26,182 | 24,529 | 24,815 | 24,535 | 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 | $6.9M | $1.4M | 20.00% | 7.80% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.3M | $1.1M | 20.00% | 6.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.8M | $942K | 52.57% | 5.32% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $12.1M | $12.1M | 100.00% | 68.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $397K | $397K | 100.00% | 2.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $746K | $746K | 100.00% | 4.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 6.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $16.6M | does not tie to item 31 ($17.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $17.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $17.7M | 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 | 15.11% | 15.11% | 16.01% | 10.20% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.78% | 15.78% | 16.79% | 9.90% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.83% | 13.83% | 14.74% | 9.46% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 14.90% | 14.90% | 16.06% | 10.39% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 14.74% | 14.74% | 15.89% | 10.03% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.15% | 15.15% | 16.38% | 9.84% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.03% | 13.03% | 14.11% | 9.51% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.15% | 15.15% | 16.38% | 9.74% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 14.56% | 14.56% | 15.77% | 9.48% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.14% | 15.14% | 16.39% | 8.98% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 8.69% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 15.14% | 15.14% | 16.37% | 9.05% | 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 | 15.11% | 15.11% | 16.01% | 10.20% | |
| First State Bank in Temple | $26.4M | CBLR | NA | NA | NA | 22.19% |
| First Federal Savings and Loan Association | $26.3M | Risk-based | 23.15% | 23.15% | 24.10% | 10.43% |
| Campus State Bank | $26.2M | CBLR | NA | NA | NA | 12.28% |
| The First National Bank of Lipan | $25.9M | Risk-based | 39.10% | 39.10% | 40.34% | 10.64% |
| Bank of Vici | $27.3M | CBLR | NA | NA | NA | 5.23% |
| Home Savings Bank, FSB | $25.7M | CBLR | NA | NA | NA | 10.19% |
| Fundbank, N.A. | $25.6M | Risk-based | 260.13% | 260.13% | 260.13% | 80.18% |
| Brazos National Bank | $27.6M | Risk-based | 99.13% | 99.13% | 99.49% | 56.08% |
| Peer 25th percentile | 35.11% | 35.11% | 36.28% | 10.37% | ||
| Peer median | 69.11% | 69.11% | 69.91% | 11.46% | ||
| Peer 75th percentile | 139.38% | 139.38% | 139.65% | 30.66% | ||
| This bank's percentile | 0 | 0 | 0 | 25 |
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/652959/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.