Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.38% (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: 13.38% (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 20.19% +13.69 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 | $55.9M | 55,867 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.7M | 276,719 | RCOAA223 |
| Recomputed ratio | 20.19% | numerator / denominator | |
| Filed ratio | 20.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.69 pp | $37.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.19% +12.19 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 | $55.9M | 55,867 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.7M | 276,719 | RCOAA223 |
| Recomputed ratio | 20.19% | numerator / denominator | |
| Filed ratio | 20.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.19 pp | $33.7M | capital that could be lost first |
Total risk-based capital ratio 21.38% +11.38 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 | $59.2M | 59,152 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.7M | 276,719 | RCOAA223 |
| Recomputed ratio | 21.38% | numerator / denominator | |
| Filed ratio | 21.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.38 pp | $31.5M | capital that could be lost first |
Tier 1 leverage ratio 14.41% +9.41 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 | $55.9M | 55,867 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $387.8M | 387,822 | RCOAA224 |
| Recomputed ratio | 14.41% | numerator / denominator | |
| Filed ratio | 14.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.41 pp | $36.5M | 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 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | RCOAP742 |
| Retained earnings | 48,367 | 48,418 | 48,062 | 48,373 | 47,290 | 46,294 | RCOAKW00 |
| Accumulated other comprehensive income | (1,976) | (1,932) | (1,470) | (1,753) | (2,452) | (2,854) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,891 | 53,986 | 54,092 | 54,120 | 52,338 | 50,940 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,976 | 1,932 | 1,470 | 1,754 | 2,452 | 2,854 | P859 - P840 |
| Common equity Tier 1 capital | 55,867 | 55,918 | 55,562 | 55,874 | 54,790 | 53,794 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,867 | 55,918 | 55,562 | 55,874 | 54,790 | 53,794 | RCOA8274 |
| Tier 2 capital | 3,285 | 3,080 | 3,080 | 2,943 | 2,967 | 2,856 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,285 | 3,080 | 3,080 | 2,943 | 2,967 | 2,856 | RCOA5310 |
| Total capital | 59,152 | 58,998 | 58,642 | 58,817 | 57,757 | 56,650 | RCOA3792 |
| Total risk-weighted assets | 276,719 | 274,411 | 283,048 | 235,288 | 237,249 | 228,326 | RCOAA223 |
| Average total assets for the leverage ratio | 387,822 | 381,404 | 379,121 | 370,276 | 367,080 | 363,260 | 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 | $51.0M | $9.4M | 18.46% | 3.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $96.5M | $12.6M | 13.07% | 4.56% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $27.2M | $13.6M | 50.12% | 4.92% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.9M | $17.8M | 150.00% | 6.45% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.3M | $2.0M | 150.00% | 0.71% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $190.7M | $190.7M | 100.00% | 68.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.1M | $18.5M | 101.97% | 6.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.1M | $12.1M | 100.00% | 4.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $28K | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $276.7M | does not tie to item 31 ($276.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $276.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $276.7M | 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 | 20.19% | 20.19% | 21.38% | 14.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.38% | 20.38% | 21.50% | 14.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.63% | 19.63% | 20.72% | 14.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.75% | 23.75% | 25.00% | 15.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.09% | 23.09% | 24.34% | 14.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.56% | 23.56% | 24.81% | 14.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.62% | 21.62% | 22.87% | 14.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.41% | 23.41% | 24.67% | 15.48% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.61% | 21.61% | 22.86% | 14.81% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.55% | 21.55% | 22.81% | 14.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.01% | 21.01% | 22.26% | 13.98% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.29% | 21.29% | 22.54% | 14.30% | 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 | 20.19% | 20.19% | 21.38% | 14.41% | |
| Waypoint Bank | $391.5M | Risk-based | 12.86% | 12.86% | 14.12% | 10.87% |
| Alliance Bank | $391.3M | CBLR | NA | NA | NA | 13.57% |
| First Exchange Bank | $391.1M | Risk-based | 12.76% | 12.76% | 14.02% | 8.96% |
| Great Plains State Bank | $392.0M | CBLR | NA | NA | NA | 10.81% |
| The Exchange Bank of Alabama | $392.5M | CBLR | NA | NA | NA | 15.30% |
| San Luis Valley Federal Bank | $390.2M | Risk-based | 29.43% | 29.43% | 30.68% | 17.98% |
| Bloomsdale Bank | $390.2M | Risk-based | 12.39% | 12.39% | 13.43% | 8.94% |
| Iowa State Bank | $392.9M | Risk-based | 15.52% | 15.52% | 16.80% | 11.03% |
| Unibank | $393.0M | Risk-based | 10.25% | 10.25% | 11.30% | 7.31% |
| The First Citizens National Bank of Upper Sandusky | $389.9M | CBLR | NA | NA | NA | 12.59% |
| Peer 25th percentile | 12.48% | 12.48% | 13.58% | 9.42% | ||
| Peer median | 12.81% | 12.81% | 14.07% | 10.95% | ||
| Peer 75th percentile | 14.86% | 14.86% | 16.13% | 13.33% | ||
| This bank's percentile | 83 | 83 | 83 | 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/875057/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.