Farmers State Bank, Inc: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.78% (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: 10.78% (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 17.53% +11.03 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 | $7.7M | 7,721 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.0M | 44,044 | RCOAA223 |
| Recomputed ratio | 17.53% | numerator / denominator | |
| Filed ratio | 17.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.03 pp | $4.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.53% +9.53 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 | $7.7M | 7,721 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.0M | 44,044 | RCOAA223 |
| Recomputed ratio | 17.53% | numerator / denominator | |
| Filed ratio | 17.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.53 pp | $4.2M | capital that could be lost first |
Total risk-based capital ratio 18.78% +8.78 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 | $8.3M | 8,272 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.0M | 44,044 | RCOAA223 |
| Recomputed ratio | 18.78% | numerator / denominator | |
| Filed ratio | 18.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.78 pp | $3.9M | capital that could be lost first |
Tier 1 leverage ratio 10.71% +5.71 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 | $7.7M | 7,721 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $72.1M | 72,078 | RCOAA224 |
| Recomputed ratio | 10.71% | numerator / denominator | |
| Filed ratio | 10.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.71 pp | $4.1M | 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 | 3,001 | 3,002 | 3,002 | 3,001 | 3,001 | 3,002 | RCOAP742 |
| Retained earnings | 4,720 | 4,703 | 4,749 | 4,604 | 4,605 | 4,559 | RCOAKW00 |
| Accumulated other comprehensive income | (2,414) | (2,500) | (2,363) | (2,600) | (2,956) | (3,135) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,307 | 5,205 | 5,388 | 5,005 | 4,650 | 4,426 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,414 | 2,500 | 2,363 | 2,600 | 2,956 | 3,135 | P859 - P840 |
| Common equity Tier 1 capital | 7,721 | 7,705 | 7,751 | 7,605 | 7,606 | 7,561 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,721 | 7,705 | 7,751 | 7,605 | 7,606 | 7,561 | RCOA8274 |
| Tier 2 capital | 551 | 549 | 554 | 550 | 546 | 546 | RCOA5311 |
| Allowance includable in Tier 2 capital | 551 | 549 | 554 | 550 | 546 | 546 | RCOA5310 |
| Total capital | 8,272 | 8,254 | 8,305 | 8,155 | 8,152 | 8,107 | RCOA3792 |
| Total risk-weighted assets | 44,044 | 43,939 | 44,293 | 44,011 | 43,746 | 44,442 | RCOAA223 |
| Average total assets for the leverage ratio | 72,078 | 70,241 | 67,246 | 65,325 | 64,594 | 64,206 | 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 | $2.6M | $237K | 8.98% | 0.54% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $36.3M | $19.0M | 52.40% | 43.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.8M | $569K | 20.00% | 1.29% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $8.4M | $4.2M | 50.00% | 9.52% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $20.2M | $17.7M | 87.59% | 40.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.0M | $1.9M | 94.01% | 4.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $500K | $500K | 100.00% | 1.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $44.0M | ties to item 31 ($44.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $44.0M | RCONB704 |
| Less: excess allowance for credit losses | $5K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $44.0M | 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 | 17.53% | 17.53% | 18.78% | 10.71% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 17.54% | 17.54% | 18.79% | 10.97% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 17.50% | 17.50% | 18.75% | 11.53% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 17.28% | 17.28% | 18.53% | 11.64% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 17.39% | 17.39% | 18.63% | 11.78% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 17.01% | 17.01% | 18.24% | 11.78% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.97% | 16.97% | 18.17% | 12.00% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.33% | 16.33% | 17.52% | 11.56% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.94% | 15.94% | 17.07% | 11.19% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.65% | 15.65% | 16.74% | 11.15% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.67% | 15.67% | 16.88% | 11.20% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 14.92% | 14.92% | 16.08% | 11.02% | 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, Inc (this bank) | Risk-based | 17.53% | 17.53% | 18.78% | 10.71% | |
| Community Bank | $69.3M | CBLR | NA | NA | NA | 12.20% |
| Bank of Gueydan | $69.2M | CBLR | NA | NA | NA | 22.11% |
| American Exchange Bank | $69.7M | CBLR | NA | NA | NA | 9.63% |
| The Bank of Holyrood | $69.8M | Risk-based | 26.92% | 26.92% | 28.17% | 16.68% |
| Altos Bank | $68.8M | CBLR | NA | NA | NA | 28.45% |
| Washita Valley Bank | $68.8M | CBLR | NA | NA | NA | 12.27% |
| Midland Community Bank | $68.8M | Risk-based | 17.88% | 17.88% | 18.24% | 12.11% |
| State Bank of Chandler | $68.7M | Risk-based | 16.19% | 16.19% | 17.44% | 11.59% |
| Peoples State Bank | $69.9M | CBLR | NA | NA | NA | 13.52% |
| Peer 25th percentile | 17.03% | 17.03% | 17.84% | 12.11% | ||
| Peer median | 17.88% | 17.88% | 18.24% | 12.27% | ||
| Peer 75th percentile | 22.40% | 22.40% | 23.21% | 16.68% | ||
| This bank's percentile | 33 | 33 | 67 | 11 |
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/131717/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.