Farmers State Bank of Calhan: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.25% (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: 9.25% (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 16.58% +10.08 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 | $38.5M | 38,467 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $231.9M | 231,947 | RCOAA223 |
| Recomputed ratio | 16.58% | numerator / denominator | |
| Filed ratio | 16.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.08 pp | $23.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.58% +8.58 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 | $38.5M | 38,467 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $231.9M | 231,947 | RCOAA223 |
| Recomputed ratio | 16.58% | numerator / denominator | |
| Filed ratio | 16.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.58 pp | $19.9M | capital that could be lost first |
Total risk-based capital ratio 17.25% +7.25 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 | $40.0M | 40,003 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $231.9M | 231,947 | RCOAA223 |
| Recomputed ratio | 17.25% | numerator / denominator | |
| Filed ratio | 17.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.25 pp | $16.8M | capital that could be lost first |
Tier 1 leverage ratio 9.21% +4.21 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 | $38.5M | 38,467 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $417.8M | 417,823 | RCOAA224 |
| Recomputed ratio | 9.21% | numerator / denominator | |
| Filed ratio | 9.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.21 pp | $17.6M | 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 | 775 | 775 | 775 | 775 | 775 | 775 | RCOAP742 |
| Retained earnings | 37,692 | 37,141 | 36,681 | 36,322 | 35,861 | 36,194 | RCOAKW00 |
| Accumulated other comprehensive income | (12,084) | (12,045) | (11,726) | (12,344) | (13,849) | (13,715) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,383 | 25,871 | 25,730 | 24,753 | 22,787 | 23,254 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,084 | 12,045 | 11,726 | 12,344 | 13,849 | 13,715 | P859 - P840 |
| Common equity Tier 1 capital | 38,467 | 37,916 | 37,456 | 37,097 | 36,636 | 36,969 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,467 | 37,916 | 37,456 | 37,097 | 36,636 | 36,969 | RCOA8274 |
| Tier 2 capital | 1,536 | 1,543 | 1,541 | 1,549 | 1,571 | 1,578 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,536 | 1,543 | 1,541 | 1,549 | 1,571 | 1,578 | RCOA5310 |
| Total capital | 40,003 | 39,459 | 38,997 | 38,646 | 38,207 | 38,547 | RCOA3792 |
| Total risk-weighted assets | 231,947 | 235,361 | 224,587 | 230,495 | 222,911 | 221,322 | RCOAA223 |
| Average total assets for the leverage ratio | 417,823 | 418,492 | 416,537 | 413,964 | 410,553 | 399,229 | 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 | $5.4M | $460K | 8.53% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $212.0M | $40.9M | 19.31% | 17.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $75.5M | $46.3M | 61.36% | 19.96% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $593K | $890K | 150.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $115.4M | $115.4M | 100.00% | 49.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.4M | $17.7M | 86.67% | 7.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.5M | $9.5M | 100.00% | 4.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.1M | $27K | 1.30% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $775K | NA | 0.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $231.2M | ties to item 31 ($231.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $231.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $231.9M | 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 | 16.58% | 16.58% | 17.25% | 9.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.11% | 16.11% | 16.77% | 9.06% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.68% | 16.68% | 17.36% | 8.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.09% | 16.09% | 16.77% | 8.96% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.44% | 16.44% | 17.14% | 8.92% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.70% | 16.70% | 17.42% | 9.26% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.78% | 15.78% | 16.47% | 9.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.87% | 16.87% | 17.63% | 9.04% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.51% | 16.51% | 17.25% | 8.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.51% | 14.51% | 15.15% | 8.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.53% | 15.53% | 16.23% | 8.87% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.43% | 16.43% | 17.19% | 9.21% | 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 of Calhan (this bank) | Risk-based | 16.58% | 16.58% | 17.25% | 9.21% | |
| Chelsea State Bank | $416.5M | Risk-based | 19.50% | 19.50% | 20.76% | 12.76% |
| Dakota Western Bank | $416.2M | Risk-based | 14.03% | 14.03% | 15.28% | 11.57% |
| Dakota Heritage Bank | $416.8M | CBLR | NA | NA | NA | 9.83% |
| Bank of Zachary | $416.0M | Risk-based | 18.40% | 18.40% | 19.39% | 11.92% |
| First Lockhart Bank | $415.9M | CBLR | NA | NA | NA | 9.34% |
| Touchmark National Bank | $416.9M | Risk-based | 44.24% | 44.24% | 45.50% | 13.11% |
| Partners Bank | $417.1M | Risk-based | 15.70% | 15.70% | 16.96% | 13.73% |
| The Bank of Landisburg | $417.1M | CBLR | NA | NA | NA | 16.97% |
| Fleetwood Bank | $415.6M | Risk-based | 12.90% | 12.90% | 14.10% | 7.77% |
| Ma Bank | $417.3M | CBLR | NA | NA | NA | 9.54% |
| Peer 25th percentile | 14.44% | 14.44% | 15.70% | 9.61% | ||
| Peer median | 17.05% | 17.05% | 18.17% | 11.75% | ||
| Peer 75th percentile | 19.23% | 19.23% | 20.41% | 13.02% | ||
| This bank's percentile | 50 | 50 | 50 | 10 |
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/956956/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.