Farmers State Bank of Trimont: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.31% (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: 17.31% (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 24.06% +17.56 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 | $12.8M | 12,817 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $53.3M | 53,268 | RCOAA223 |
| Recomputed ratio | 24.06% | numerator / denominator | |
| Filed ratio | 24.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.56 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.06% +16.06 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 | $12.8M | 12,817 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $53.3M | 53,268 | RCOAA223 |
| Recomputed ratio | 24.06% | numerator / denominator | |
| Filed ratio | 24.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.06 pp | $8.6M | capital that could be lost first |
Total risk-based capital ratio 25.31% +15.31 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 | $13.5M | 13,483 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $53.3M | 53,268 | RCOAA223 |
| Recomputed ratio | 25.31% | numerator / denominator | |
| Filed ratio | 25.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.31 pp | $8.2M | capital that could be lost first |
Tier 1 leverage ratio 17.43% +12.43 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 | $12.8M | 12,817 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $73.5M | 73,514 | RCOAA224 |
| Recomputed ratio | 17.43% | numerator / denominator | |
| Filed ratio | 17.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.43 pp | $9.1M | 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 | 7,000 | 7,000 | 7,000 | 7,000 | 7,000 | 7,000 | RCOAP742 |
| Retained earnings | 5,817 | 5,603 | 5,947 | 6,159 | 5,933 | 5,842 | RCOAKW00 |
| Accumulated other comprehensive income | (1,669) | (1,852) | (1,669) | (1,886) | (2,160) | (2,432) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,148 | 10,751 | 11,278 | 11,273 | 10,773 | 10,410 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,669 | 1,852 | 1,669 | 1,886 | 2,160 | 2,432 | P859 - P840 |
| Common equity Tier 1 capital | 12,817 | 12,603 | 12,947 | 13,159 | 12,933 | 12,842 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,817 | 12,603 | 12,947 | 13,159 | 12,933 | 12,842 | RCOA8274 |
| Tier 2 capital | 666 | 657 | 629 | 620 | 653 | 650 | RCOA5311 |
| Allowance includable in Tier 2 capital | 666 | 657 | 629 | 620 | 653 | 650 | RCOA5310 |
| Total capital | 13,483 | 13,260 | 13,576 | 13,779 | 13,586 | 13,492 | RCOA3792 |
| Total risk-weighted assets | 53,268 | 52,548 | 55,927 | 52,097 | 52,307 | 52,042 | RCOAA223 |
| Average total assets for the leverage ratio | 73,514 | 77,086 | 76,660 | 75,317 | 74,852 | 77,625 | 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 | $1.6M | $185K | 11.56% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.9M | $3.7M | 14.85% | 6.94% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.0M | $2.0M | 100.00% | 3.75% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.9M | $6.7M | 67.00% | 12.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $449K | $674K | 150.00% | 1.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $32.7M | $32.7M | 100.00% | 61.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.3M | $3.2M | 94.30% | 5.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.6M | $3.6M | 100.00% | 6.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $552K | NA | 1.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $52.7M | does not tie to item 31 ($53.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $53.3M | RCONB704 |
| Less: excess allowance for credit losses | $31K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $53.3M | 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 | 24.06% | 24.06% | 25.31% | 17.43% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 23.98% | 23.98% | 25.23% | 16.35% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 23.15% | 23.15% | 24.27% | 16.89% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 25.26% | 25.26% | 26.45% | 17.47% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 24.73% | 24.73% | 25.97% | 17.28% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 24.68% | 24.68% | 25.93% | 16.54% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 22.19% | 22.19% | 23.36% | 16.41% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.81% | 23.81% | 25.04% | 16.58% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 22.69% | 22.69% | 23.80% | 16.14% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 22.63% | 22.63% | 23.83% | 15.80% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 20.54% | 20.54% | 21.64% | 15.31% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 22.43% | 22.43% | 23.61% | 15.87% | 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 Trimont (this bank) | Risk-based | 24.06% | 24.06% | 25.31% | 17.43% | |
| Community State Bank of Canton | $73.0M | CBLR | NA | NA | NA | 12.90% |
| The State Bank of Pearl City | $73.4M | CBLR | NA | NA | NA | 11.31% |
| Preferred Bank | $73.5M | Risk-based | 11.78% | 11.78% | 12.36% | 8.30% |
| Anchor State Bank | $73.5M | Risk-based | 22.87% | 22.87% | 23.56% | 12.61% |
| Connect Community Bank | $72.7M | Risk-based | 7.66% | 7.66% | 8.91% | 3.61% |
| Farmers State Bank | $72.6M | CBLR | NA | NA | NA | 12.03% |
| Apex Banking Company of Georgia | $72.6M | CBLR | NA | NA | NA | 9.70% |
| Haskell National Bank | $72.6M | Risk-based | 33.15% | 33.15% | 34.17% | 13.57% |
| The First National Bank of Brooksville | $73.7M | CBLR | NA | NA | NA | 11.53% |
| Peer 25th percentile | 10.75% | 10.75% | 11.50% | 9.70% | ||
| Peer median | 17.33% | 17.33% | 17.96% | 11.53% | ||
| Peer 75th percentile | 25.44% | 25.44% | 26.21% | 12.61% | ||
| This bank's percentile | 75 | 75 | 75 | 100 |
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/803658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.