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 13.88% +4.88 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 | $36.1M | 36,130 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $260.4M | 260,367 | RCOAA224 |
| Recomputed ratio | 13.88% | numerator / denominator | |
| Filed ratio | 13.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.88 pp | $12.7M | 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 | 471 | 471 | 471 | 471 | 471 | 471 | RCOAP742 |
| Retained earnings | 35,659 | 34,960 | 34,284 | 33,995 | 33,604 | 33,060 | RCOAKW00 |
| Accumulated other comprehensive income | (5,350) | (4,701) | (4,296) | (4,546) | (5,925) | (6,141) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,780 | 30,730 | 30,459 | 29,920 | 28,150 | 27,390 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,350 | 4,701 | 3,862 | 4,016 | 5,395 | 5,611 | P859 - P840 |
| Common equity Tier 1 capital | 36,130 | 35,431 | 34,321 | 33,936 | 33,545 | 33,001 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 36,130 | 35,431 | 34,321 | 33,936 | 33,545 | 33,001 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | 2,551 | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | 2,551 | NA | NA | |
| Total capital | NA | NA | NA | 36,487 | NA | NA | |
| Total risk-weighted assets | NA | NA | NA | 237,171 | NA | NA | |
| Average total assets for the leverage ratio | 260,367 | 248,277 | 235,271 | 231,046 | 235,883 | 234,181 | 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 | 13.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.31% | 14.31% | 15.38% | 14.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.09% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.82% | 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 | 13.88% | |
| Cendera Bank | $257.6M | CBLR | NA | NA | NA | 11.25% |
| Union State Bank of Hazen | $257.4M | CBLR | NA | NA | NA | 8.96% |
| Western National Bank | $257.4M | CBLR | NA | NA | NA | 9.15% |
| Lee Bank & Trust Company | $257.3M | Risk-based | 26.17% | 26.17% | 27.44% | 14.11% |
| First National Bank of Kentucky | $258.0M | CBLR | NA | NA | NA | 9.16% |
| Cypress Bank & Trust | $256.8M | CBLR | NA | NA | NA | 11.76% |
| Liberty Bank | $258.6M | CBLR | NA | NA | NA | 11.30% |
| Hibernia Bank | $256.6M | CBLR | NA | NA | NA | 11.54% |
| Community First Bank | $258.9M | Risk-based | 11.83% | 11.83% | 13.09% | 8.57% |
| Peer 25th percentile | 15.42% | 15.42% | 16.68% | 9.15% | ||
| Peer median | 19.00% | 19.00% | 20.26% | 11.25% | ||
| Peer 75th percentile | 22.59% | 22.59% | 23.85% | 11.54% | ||
| This bank's percentile | NA | NA | NA | 89 |
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/615851/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.