Farmers State Bank of Hoffman: 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 12.63% +3.63 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 | $5.0M | 5,006 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $39.6M | 39,622 | RCOAA224 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.63 pp | $1.4M | 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 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | RCOAP742 |
| Retained earnings | 2,506 | 2,372 | 2,341 | 2,310 | 2,213 | 2,117 | RCOAKW00 |
| Accumulated other comprehensive income | (956) | (1,079) | (969) | (1,125) | (1,323) | (1,453) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,050 | 3,793 | 3,872 | 3,685 | 3,390 | 3,164 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 956 | 1,079 | 969 | 1,125 | 1,323 | 1,453 | P859 - P840 |
| Common equity Tier 1 capital | 5,006 | 4,872 | 4,841 | 4,810 | 4,713 | 4,617 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 5,006 | 4,872 | 4,841 | 4,810 | 4,713 | 4,617 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 39,622 | 37,418 | 35,305 | 36,683 | 36,119 | 34,398 | 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 | 12.63% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 13.02% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 13.71% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 13.11% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 13.05% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 13.42% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 13.66% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 13.48% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 13.10% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 12.88% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 13.41% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 13.56% | 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 Hoffman (this bank) | CBLR | NA | NA | NA | 12.63% | |
| Pee Dee Federal Savings Bank | $37.1M | Risk-based | 42.24% | 42.24% | 43.51% | 20.51% |
| State Bank of Jeffers | $37.1M | Risk-based | 20.98% | 20.98% | 21.98% | 14.06% |
| Farmers State Bank | $36.7M | CBLR | NA | NA | NA | 13.07% |
| Western National Bank of Cass Lake | $37.1M | Risk-based | 17.37% | 17.37% | 18.27% | 9.11% |
| Nebraska State Bank | $36.6M | CBLR | NA | NA | NA | 13.42% |
| State Bank of Canton | $36.6M | Risk-based | 41.83% | 41.83% | 42.82% | 22.06% |
| The First National Bank of Primghar | $36.3M | Risk-based | 16.77% | 16.77% | 17.72% | 14.25% |
| Citizens Bank of Chatsworth | $36.2M | Risk-based | 24.05% | 24.05% | 24.88% | 13.70% |
| The Farmers and Merchants State Bank | $36.0M | CBLR | NA | NA | NA | 11.89% |
| State Bank of Nauvoo | $37.7M | Risk-based | 15.77% | 15.77% | 16.68% | 8.31% |
| Peer 25th percentile | 17.07% | 17.07% | 17.99% | 12.18% | ||
| Peer median | 20.98% | 20.98% | 21.98% | 13.56% | ||
| Peer 75th percentile | 32.94% | 32.94% | 33.85% | 14.21% | ||
| This bank's percentile | NA | NA | NA | 30 |
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/981453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.