Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 24.91% (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: 24.91% (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 31.65% +25.15 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 | $29.5M | 29,504 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.2M | 93,212 | RCOAA223 |
| Recomputed ratio | 31.65% | numerator / denominator | |
| Filed ratio | 31.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +25.15 pp | $23.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.65% +23.65 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 | $29.5M | 29,504 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.2M | 93,212 | RCOAA223 |
| Recomputed ratio | 31.65% | numerator / denominator | |
| Filed ratio | 31.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.65 pp | $22.0M | capital that could be lost first |
Total risk-based capital ratio 32.91% +22.91 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 | $30.7M | 30,673 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.2M | 93,212 | RCOAA223 |
| Recomputed ratio | 32.91% | numerator / denominator | |
| Filed ratio | 32.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +22.91 pp | $21.4M | capital that could be lost first |
Tier 1 leverage ratio 15.44% +10.44 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 | $29.5M | 29,504 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $191.0M | 191,046 | RCOAA224 |
| Recomputed ratio | 15.44% | numerator / denominator | |
| Filed ratio | 15.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.44 pp | $20.0M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 23,504 | 24,029 | 22,883 | 23,475 | 22,514 | 21,916 | RCOAKW00 |
| Accumulated other comprehensive income | (4,543) | (4,950) | (4,548) | (4,920) | (6,211) | (5,462) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,961 | 25,079 | 24,335 | 24,555 | 22,303 | 22,454 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,543 | 4,950 | 4,548 | 4,920 | 6,211 | 5,462 | P859 - P840 |
| Common equity Tier 1 capital | 29,504 | 30,029 | 28,883 | 29,475 | 28,514 | 27,916 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,504 | 30,029 | 28,883 | 29,475 | 28,514 | 27,916 | RCOA8274 |
| Tier 2 capital | 1,169 | 1,115 | 1,138 | 1,103 | 1,100 | 1,070 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,169 | 1,115 | 1,138 | 1,103 | 1,100 | 1,070 | RCOA5310 |
| Total capital | 30,673 | 31,144 | 30,021 | 30,578 | 29,614 | 28,986 | RCOA3792 |
| Total risk-weighted assets | 93,212 | 88,794 | 90,645 | 87,741 | 87,503 | 85,073 | RCOAA223 |
| Average total assets for the leverage ratio | 191,046 | 188,693 | 186,995 | 184,085 | 188,858 | 190,458 | 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 | $46.4M | $89K | 0.19% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $51.0M | $14.8M | 28.93% | 15.78% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $39.5M | $23.1M | 58.47% | 24.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $60K | $90K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $49.6M | $49.6M | 100.00% | 53.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.6M | $5.2M | 93.21% | 5.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $752K | $752K | 100.00% | 0.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $93.6M | ties to item 31 ($93.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $93.6M | RCONB704 |
| Less: excess allowance for credit losses | $379K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $93.2M | 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 | 31.65% | 31.65% | 32.91% | 15.44% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 33.82% | 33.82% | 35.07% | 15.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 31.86% | 31.86% | 33.12% | 15.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 33.59% | 33.59% | 34.85% | 16.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.59% | 32.59% | 33.84% | 15.10% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.81% | 32.81% | 34.07% | 14.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 31.84% | 31.84% | 33.09% | 14.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 32.50% | 32.50% | 33.76% | 15.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.18% | 32.18% | 33.44% | 15.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.13% | 31.13% | 32.39% | 15.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.15% | 30.15% | 31.40% | 15.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 30.28% | 30.28% | 31.54% | 14.87% | 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 | 31.65% | 31.65% | 32.91% | 15.44% | |
| Liberty Trust & Savings Bank | $186.2M | CBLR | NA | NA | NA | 20.65% |
| Citizens Federal Savings & Loan Association | $186.1M | Risk-based | 20.15% | 20.15% | 20.45% | 10.90% |
| Bank of Richmondville | $185.9M | Risk-based | 27.52% | 27.52% | 28.78% | 11.54% |
| Southwind Bank | $186.6M | CBLR | NA | NA | NA | 10.42% |
| Gulf Coast Business Bank | $186.6M | CBLR | NA | NA | NA | 12.53% |
| United Republic Bank | $185.8M | CBLR | NA | NA | NA | 11.57% |
| Valley Central Bank | $186.7M | CBLR | NA | NA | NA | 20.06% |
| State Bank of Bement | $185.6M | CBLR | NA | NA | NA | 10.19% |
| The Home National Bank of Thorntown | $185.6M | CBLR | NA | NA | NA | 10.37% |
| Tensas State Bank | $185.5M | CBLR | NA | NA | NA | 13.87% |
| Peer 25th percentile | 21.99% | 21.99% | 22.53% | 10.54% | ||
| Peer median | 23.83% | 23.83% | 24.61% | 11.55% | ||
| Peer 75th percentile | 25.68% | 25.68% | 26.69% | 13.54% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/773032/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.