The Farmers State Bank: 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 10.86% +1.86 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 | $35.5M | 35,522 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $327.2M | 327,186 | RCOAA224 |
| Recomputed ratio | 10.86% | numerator / denominator | |
| Filed ratio | 10.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.86 pp | $6.1M | 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 | 10,280 | 10,280 | 10,280 | 10,280 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 29,788 | 28,586 | 28,013 | 27,227 | 31,781 | 31,100 | RCOAKW00 |
| Accumulated other comprehensive income | (2,797) | (2,647) | (2,626) | (3,328) | (4,291) | (4,197) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,271 | 36,219 | 35,667 | 34,179 | 29,490 | 28,903 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,749) | (1,953) | (2,027) | (2,702) | 4,290 | 4,197 | P859 - P840 |
| Common equity Tier 1 capital | 35,522 | 34,266 | 33,640 | 31,477 | 33,780 | 33,100 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,522 | 34,266 | 33,640 | 31,477 | 33,780 | 33,100 | 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 | 327,186 | 328,339 | 324,682 | 309,946 | 251,624 | 239,200 | 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 | 10.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.42% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 13.44% | 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 |
|---|---|---|---|---|---|---|
| The Farmers State Bank (this bank) | CBLR | NA | NA | NA | 10.86% | |
| Stifel Trust Company Delaware, N.A. | $329.5M | Risk-based | 49.75% | 49.75% | 49.75% | 11.44% |
| The State Bank of Faribault | $329.2M | Risk-based | 12.85% | 12.85% | 14.11% | 9.31% |
| Citizens Savings Bank | $329.1M | CBLR | NA | NA | NA | 14.33% |
| Commercial National Bank of Texarkana | $330.1M | Risk-based | 14.46% | 14.46% | 15.63% | 10.01% |
| Citizens Bank & Trust Co., Hutchinson, Minn. | $329.0M | Risk-based | 13.96% | 13.96% | 15.07% | 8.63% |
| High Plains Bank | $330.2M | CBLR | NA | NA | NA | 10.76% |
| Viking Bank, N.A. | $330.3M | CBLR | NA | NA | NA | 9.19% |
| The Colorado Bank and Trust Company of La Junta | $330.3M | CBLR | NA | NA | NA | 10.33% |
| New Carlisle Federal Savings Bank | $330.5M | Risk-based | 10.05% | 10.05% | 10.79% | 8.42% |
| Peer 25th percentile | 12.85% | 12.85% | 14.11% | 9.19% | ||
| Peer median | 13.96% | 13.96% | 15.07% | 10.01% | ||
| Peer 75th percentile | 14.46% | 14.46% | 15.63% | 10.76% | ||
| This bank's percentile | NA | NA | NA | 78 |
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/370721/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.