Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.19% +4.19 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $10.6M | 10,594 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $80.3M | 80,312 | RCOAA224 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.19 pp | $3.4M | 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 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | RCOAP742 |
| Retained earnings | 9,594 | 9,237 | 9,528 | 9,206 | 8,944 | 8,784 | RCOAKW00 |
| Accumulated other comprehensive income | (909) | (1,040) | (873) | (982) | (1,304) | (1,598) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,685 | 9,197 | 9,655 | 9,224 | 8,640 | 8,186 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 909 | 1,040 | 873 | 982 | 1,304 | 1,598 | P859 - P840 |
| Common equity Tier 1 capital | 10,594 | 10,237 | 10,528 | 10,206 | 9,944 | 9,784 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,594 | 10,237 | 10,528 | 10,206 | 9,944 | 9,784 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | 634 | 620 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | 634 | 620 | |
| Total capital | NA | NA | NA | NA | 10,578 | 10,404 | |
| Total risk-weighted assets | NA | NA | NA | NA | 50,519 | 49,323 | |
| Average total assets for the leverage ratio | 80,312 | 80,584 | 77,159 | 76,064 | 77,538 | 78,510 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.19% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 12.70% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 13.64% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 13.42% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 19.68% | 19.68% | 20.94% | 12.82% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 19.84% | 19.84% | 21.09% | 12.46% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 12.75% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 18.84% | 18.84% | 20.10% | 12.60% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 19.41% | 19.41% | 20.67% | 12.32% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 18.65% | 18.65% | 19.91% | 12.04% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 18.15% | 18.15% | 19.41% | 12.61% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 21.12% | 21.12% | 22.38% | 12.70% | 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) | CBLR | NA | NA | NA | 13.19% | |
| First Bank of Utica | $77.4M | CBLR | NA | NA | NA | 14.27% |
| Scottsburg Building and Loan Association | $76.9M | Risk-based | 40.33% | 40.33% | 41.15% | 18.85% |
| Redemption Bank | $77.5M | CBLR | NA | NA | NA | 18.53% |
| Marseilles Bank | $77.6M | Risk-based | 20.06% | 20.06% | 21.19% | 8.31% |
| Citizens National Bank of Crosbyton | $77.6M | CBLR | NA | NA | NA | 16.81% |
| The Conneaut Savings Bank | $76.7M | CBLR | NA | NA | NA | 15.09% |
| The First National Bank of Blanchester | $77.7M | Risk-based | 22.08% | 22.08% | 22.84% | 10.62% |
| Bank of Ontario | $76.5M | CBLR | NA | NA | NA | 11.07% |
| Park Bank, N.A. | $76.5M | Risk-based | 29.61% | 29.61% | 30.90% | 14.26% |
| Peer 25th percentile | 21.58% | 21.58% | 22.43% | 11.07% | ||
| Peer median | 25.84% | 25.84% | 26.87% | 14.27% | ||
| Peer 75th percentile | 32.29% | 32.29% | 33.46% | 16.81% | ||
| This bank's percentile | NA | NA | NA | 33 |
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/944748/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.