Farmers State Bank of Canton: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.96% (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: 7.96% (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 15.42% +8.92 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 | $7.2M | 7,171 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.5M | 46,499 | RCOAA223 |
| Recomputed ratio | 15.42% | numerator / denominator | |
| Filed ratio | 15.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.92 pp | $4.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.42% +7.42 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 | $7.2M | 7,171 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.5M | 46,499 | RCOAA223 |
| Recomputed ratio | 15.42% | numerator / denominator | |
| Filed ratio | 15.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.42 pp | $3.5M | capital that could be lost first |
Total risk-based capital ratio 15.96% +5.96 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 | $7.4M | 7,420 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.5M | 46,499 | RCOAA223 |
| Recomputed ratio | 15.96% | numerator / denominator | |
| Filed ratio | 15.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.96 pp | $2.8M | capital that could be lost first |
Tier 1 leverage ratio 8.73% +3.73 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 | $7.2M | 7,171 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $82.2M | 82,162 | RCOAA224 |
| Recomputed ratio | 8.73% | numerator / denominator | |
| Filed ratio | 8.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.73 pp | $3.1M | 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 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | RCOAP742 |
| Retained earnings | 3,871 | 3,714 | 3,716 | 3,598 | 3,498 | 3,401 | RCOAKW00 |
| Accumulated other comprehensive income | (382) | (606) | (547) | (828) | (1,147) | (979) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,789 | 6,408 | 6,469 | 6,070 | 5,651 | 5,722 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 382 | 606 | 548 | 829 | 1,147 | 979 | P859 - P840 |
| Common equity Tier 1 capital | 7,171 | 7,014 | 7,017 | 6,899 | 6,798 | 6,701 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,171 | 7,014 | 7,017 | 6,899 | 6,798 | 6,701 | RCOA8274 |
| Tier 2 capital | 249 | 248 | 248 | 249 | 248 | 250 | RCOA5311 |
| Allowance includable in Tier 2 capital | 249 | 248 | 248 | 249 | 248 | 250 | RCOA5310 |
| Total capital | 7,420 | 7,262 | 7,265 | 7,148 | 7,046 | 6,951 | RCOA3792 |
| Total risk-weighted assets | 46,499 | 45,782 | 46,430 | 47,099 | 43,546 | 41,943 | RCOAA223 |
| Average total assets for the leverage ratio | 82,162 | 82,417 | 83,605 | 79,359 | 77,675 | 73,507 | 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 | $1.8M | $294K | 16.47% | 0.63% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $32.6M | $8.0M | 24.56% | 17.20% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $20.2M | $10.1M | 50.00% | 21.75% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $23.4M | $23.4M | 100.00% | 50.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.3M | $4.1M | 94.03% | 8.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $623K | $623K | 100.00% | 1.34% | 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 | $46.5M | ties to item 31 ($46.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.5M | 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 | 15.42% | 15.42% | 15.96% | 8.73% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.32% | 15.32% | 15.86% | 8.51% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.11% | 15.11% | 15.65% | 8.39% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 14.65% | 14.65% | 15.18% | 8.69% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.61% | 15.61% | 16.18% | 8.75% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.98% | 15.98% | 16.57% | 9.12% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.58% | 15.58% | 16.15% | 9.57% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.30% | 16.30% | 16.90% | 10.60% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.19% | 16.19% | 16.78% | 10.73% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 16.30% | 16.30% | 16.91% | 11.00% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.83% | 15.83% | 16.43% | 11.21% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.14% | 16.14% | 16.72% | 11.08% | 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 of Canton (this bank) | Risk-based | 15.42% | 15.42% | 15.96% | 8.73% | |
| Bank of Bourbonnais | $81.6M | Risk-based | 19.20% | 19.20% | 20.46% | 11.85% |
| Atascosa Bank | $81.7M | CBLR | NA | NA | NA | 15.25% |
| State Bank of Cold Spring | $81.7M | Risk-based | 19.59% | 19.59% | 20.40% | 10.06% |
| The Bank of Commerce | $81.5M | CBLR | NA | NA | NA | 10.63% |
| American State Bank of Grygla | $81.8M | CBLR | NA | NA | NA | 10.83% |
| Clarkson Bank | $81.4M | CBLR | NA | NA | NA | 11.04% |
| First Federal Savings and Loan Association | $81.3M | CBLR | NA | NA | NA | 21.58% |
| The Atlanta National Bank | $81.3M | Risk-based | 20.54% | 20.54% | 21.10% | 11.59% |
| Cerescobank | $81.3M | CBLR | NA | NA | NA | 13.85% |
| Peer 25th percentile | 19.40% | 19.40% | 20.43% | 10.83% | ||
| Peer median | 19.59% | 19.59% | 20.46% | 11.59% | ||
| Peer 75th percentile | 20.07% | 20.07% | 20.78% | 13.85% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/91950/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.