Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.51% (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: 6.51% (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 13.41% +6.91 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 | $177.7M | 177,654 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,325,180 | RCOAA223 |
| Recomputed ratio | 13.41% | numerator / denominator | |
| Filed ratio | 13.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.91 pp | $91.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.41% +5.41 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 | $177.7M | 177,654 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,325,180 | RCOAA223 |
| Recomputed ratio | 13.41% | numerator / denominator | |
| Filed ratio | 13.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.41 pp | $71.6M | capital that could be lost first |
Total risk-based capital ratio 14.51% +4.51 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 | $192.3M | 192,263 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,325,180 | RCOAA223 |
| Recomputed ratio | 14.51% | numerator / denominator | |
| Filed ratio | 14.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.51 pp | $59.7M | capital that could be lost first |
Tier 1 leverage ratio 11.20% +6.20 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 | $177.7M | 177,654 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.59B | 1,586,178 | RCOAA224 |
| Recomputed ratio | 11.20% | numerator / denominator | |
| Filed ratio | 11.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.20 pp | $98.3M | 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 | 9,636 | 9,636 | 9,636 | 9,636 | 9,636 | 9,636 | RCOAP742 |
| Retained earnings | 168,018 | 162,004 | 159,186 | 155,037 | 152,164 | 149,061 | RCOAKW00 |
| Accumulated other comprehensive income | (5,018) | (8,124) | (5,693) | (8,659) | (14,353) | (14,262) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 172,636 | 163,516 | 163,129 | 156,014 | 147,447 | 144,435 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,018 | 8,124 | 5,693 | 8,659 | 14,353 | 14,262 | P859 - P840 |
| Common equity Tier 1 capital | 177,654 | 171,640 | 168,822 | 164,673 | 161,800 | 158,697 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 177,654 | 171,640 | 168,822 | 164,673 | 161,800 | 158,697 | RCOA8274 |
| Tier 2 capital | 14,609 | 14,353 | 14,133 | 13,966 | 13,916 | 14,115 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,609 | 14,353 | 14,133 | 13,966 | 13,916 | 14,115 | RCOA5310 |
| Total capital | 192,263 | 185,993 | 182,955 | 178,639 | 175,716 | 172,812 | RCOA3792 |
| Total risk-weighted assets | 1,325,180 | 1,295,018 | 1,315,521 | 1,286,930 | 1,282,096 | 1,290,043 | RCOAA223 |
| Average total assets for the leverage ratio | 1,586,178 | 1,593,264 | 1,589,418 | 1,593,356 | 1,610,520 | 1,637,834 | 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 | $26.7M | $1.3M | 4.69% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $232.2M | $132.1M | 56.88% | 9.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $525.7M | $273.4M | 52.01% | 20.63% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $852K | $1.3M | 150.00% | 0.10% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $173K | $260K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $777.4M | $763.4M | 98.20% | 57.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $54.4M | $46.9M | 86.25% | 3.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $111.0M | $106.1M | 95.65% | 8.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $848K | $170K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $276K | NA | 0.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.32B | ties to item 31 ($1.32B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.33B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.33B | 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 | 13.41% | 13.41% | 14.51% | 11.20% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.25% | 13.25% | 14.36% | 10.77% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.83% | 12.83% | 13.91% | 10.62% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.80% | 12.80% | 13.88% | 10.34% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.62% | 12.62% | 13.71% | 10.05% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.30% | 12.30% | 13.40% | 9.69% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.18% | 12.18% | 13.28% | 9.65% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.05% | 12.05% | 13.16% | 9.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.01% | 12.01% | 13.14% | 9.59% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.10% | 12.10% | 13.31% | 9.61% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.32% | 12.32% | 13.56% | 9.77% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.36% | 12.36% | 13.60% | 9.84% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 13.41% | 13.41% | 14.51% | 11.20% | |
| Alma Bank | $1.60B | Risk-based | 11.68% | 11.68% | 12.94% | 10.35% |
| Bankhometown | $1.60B | Risk-based | 14.08% | 14.08% | 15.33% | 11.24% |
| Troy Bank & Trust Company | $1.60B | CBLR | NA | NA | NA | 12.83% |
| Landmark National Bank | $1.60B | Risk-based | 13.45% | 13.45% | 14.54% | 10.17% |
| Primesouth Bank | $1.60B | Risk-based | 14.63% | 14.63% | 15.89% | 12.03% |
| Bank of Travelers Rest | $1.60B | Risk-based | 15.87% | 15.87% | 17.07% | 10.29% |
| First Savings Bank | $1.59B | Risk-based | 23.63% | 25.51% | 26.82% | 19.25% |
| Grasshopper Bank, N.A. | $1.60B | Risk-based | 10.17% | 10.17% | 11.00% | 8.22% |
| Transportation Alliance Bank, Inc. dba Tab Bank | $1.59B | CBLR | NA | NA | NA | 11.74% |
| Peer 25th percentile | 12.57% | 12.57% | 13.74% | 10.29% | ||
| Peer median | 14.08% | 14.08% | 15.33% | 11.24% | ||
| Peer 75th percentile | 15.25% | 15.25% | 16.48% | 12.03% | ||
| This bank's percentile | 29 | 29 | 29 | 44 |
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/840747/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.