Farmers State Bank of Emden: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 49.97% (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: 49.97% (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 57.40% +50.90 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 | $11.2M | 11,250 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.6M | 19,601 | RCOAA223 |
| Recomputed ratio | 57.40% | numerator / denominator | |
| Filed ratio | 57.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +50.90 pp | $9.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 57.40% +49.40 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 | $11.2M | 11,250 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.6M | 19,601 | RCOAA223 |
| Recomputed ratio | 57.40% | numerator / denominator | |
| Filed ratio | 57.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +49.40 pp | $9.7M | capital that could be lost first |
Total risk-based capital ratio 57.97% +47.97 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 | $11.4M | 11,363 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.6M | 19,601 | RCOAA223 |
| Recomputed ratio | 57.97% | numerator / denominator | |
| Filed ratio | 57.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +47.97 pp | $9.4M | capital that could be lost first |
Tier 1 leverage ratio 29.58% +24.58 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 | $11.2M | 11,250 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $38.0M | 38,027 | RCOAA224 |
| Recomputed ratio | 29.58% | numerator / denominator | |
| Filed ratio | 29.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +24.58 pp | $9.3M | 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 | 880 | 880 | 881 | 880 | 880 | 880 | RCOAP742 |
| Retained earnings | 10,370 | 10,284 | 10,148 | 10,138 | 10,009 | 9,898 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,250 | 11,164 | 11,029 | 11,018 | 10,889 | 10,778 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 11,250 | 11,164 | 11,029 | 11,018 | 10,889 | 10,778 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,250 | 11,164 | 11,029 | 11,018 | 10,889 | 10,778 | RCOA8274 |
| Tier 2 capital | 113 | 91 | 91 | 84 | 84 | 78 | RCOA5311 |
| Allowance includable in Tier 2 capital | 113 | 91 | 91 | 84 | 84 | 78 | RCOA5310 |
| Total capital | 11,363 | 11,255 | 11,120 | 11,102 | 10,973 | 10,856 | RCOA3792 |
| Total risk-weighted assets | 19,601 | 21,071 | 18,295 | 18,828 | 19,162 | 22,167 | RCOAA223 |
| Average total assets for the leverage ratio | 38,027 | 38,589 | 37,108 | 37,616 | 37,670 | 38,959 | 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 | $349K | $11K | 3.27% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.9M | $4.4M | 20.00% | 22.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.8M | $559K | 20.00% | 2.85% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $12.5M | $12.5M | 100.00% | 63.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $412K | $412K | 100.00% | 2.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 9.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $19.6M | ties to item 31 ($19.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $19.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $19.6M | 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 | 57.40% | 57.40% | 57.97% | 29.58% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 52.98% | 52.98% | 53.41% | 28.93% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 60.28% | 60.28% | 60.78% | 29.72% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 58.52% | 58.52% | 58.97% | 29.29% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 56.83% | 56.83% | 57.26% | 28.91% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 48.62% | 48.62% | 48.97% | 27.66% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 58.96% | 58.96% | 59.36% | 28.99% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 57.45% | 57.45% | 57.72% | 28.46% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 55.89% | 55.89% | 56.19% | 28.62% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 49.56% | 49.56% | 49.78% | 26.76% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 56.45% | 56.45% | 56.71% | 26.15% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 55.33% | 55.33% | 55.58% | 24.67% | 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 Emden (this bank) | Risk-based | 57.40% | 57.40% | 57.97% | 29.58% | |
| State Bank of Nauvoo | $37.7M | Risk-based | 15.77% | 15.77% | 16.68% | 8.31% |
| The First National Bank at Saint James | $37.9M | Risk-based | 15.51% | 15.51% | 16.77% | 8.68% |
| Cottonwood Valley Bank | $38.1M | CBLR | NA | NA | NA | 14.39% |
| Tucumcari Federal Savings & Loan Association | $38.4M | CBLR | NA | NA | NA | 15.22% |
| Western National Bank of Cass Lake | $37.1M | Risk-based | 17.37% | 17.37% | 18.27% | 9.11% |
| State Bank of Jeffers | $37.1M | Risk-based | 20.98% | 20.98% | 21.98% | 14.06% |
| 2UNIFI Bank | $38.5M | Risk-based | 140.71% | 140.71% | 141.20% | 38.37% |
| Peoples State Bank, Fairmount, North Dakota | $38.5M | Risk-based | 11.38% | 11.38% | 12.25% | 8.38% |
| Pee Dee Federal Savings Bank | $37.1M | Risk-based | 42.24% | 42.24% | 43.51% | 20.51% |
| Houston Bank & Trust | $38.5M | CBLR | NA | NA | NA | 93.01% |
| Peer 25th percentile | 15.64% | 15.64% | 16.72% | 8.79% | ||
| Peer median | 17.37% | 17.37% | 18.27% | 14.23% | ||
| Peer 75th percentile | 31.61% | 31.61% | 32.75% | 19.19% | ||
| This bank's percentile | 86 | 86 | 86 | 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/860231/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.