The Farmers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.28% (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: 6.28% (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 13.05% +6.55 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 | $18.2M | 18,183 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.4M | 139,365 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.55 pp | $9.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.05% +5.05 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 | $18.2M | 18,183 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.4M | 139,365 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.05 pp | $7.0M | capital that could be lost first |
Total risk-based capital ratio 14.28% +4.28 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 | $19.9M | 19,908 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.4M | 139,365 | RCOAA223 |
| Recomputed ratio | 14.28% | numerator / denominator | |
| Filed ratio | 14.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.28 pp | $6.0M | capital that could be lost first |
Tier 1 leverage ratio 9.30% +4.30 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 | $18.2M | 18,183 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $195.4M | 195,428 | RCOAA224 |
| Recomputed ratio | 9.30% | numerator / denominator | |
| Filed ratio | 9.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.30 pp | $8.4M | 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 | 4,500 | 4,500 | 4,500 | 4,500 | 4,500 | 4,500 | RCOAP742 |
| Retained earnings | 13,683 | 13,741 | 12,987 | 12,864 | 12,724 | 12,449 | RCOAKW00 |
| Accumulated other comprehensive income | (8,242) | (8,385) | (8,382) | (9,032) | (10,906) | (10,423) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,941 | 9,856 | 9,105 | 8,332 | 6,318 | 6,526 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,242 | 8,385 | 8,382 | 9,032 | 10,906 | 10,423 | P859 - P840 |
| Common equity Tier 1 capital | 18,183 | 18,241 | 17,487 | 17,364 | 17,224 | 16,949 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,183 | 18,241 | 17,487 | 17,364 | 17,224 | 16,949 | RCOA8274 |
| Tier 2 capital | 1,725 | 1,848 | 1,729 | 1,816 | 1,655 | 1,765 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,725 | 1,848 | 1,729 | 1,816 | 1,655 | 1,765 | RCOA5310 |
| Total capital | 19,908 | 20,089 | 19,216 | 19,180 | 18,879 | 18,714 | RCOA3792 |
| Total risk-weighted assets | 139,365 | 147,592 | 138,058 | 145,183 | 135,002 | 141,436 | RCOAA223 |
| Average total assets for the leverage ratio | 195,428 | 196,571 | 196,478 | 195,887 | 193,792 | 189,269 | 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 | $6.0M | $910K | 15.28% | 0.65% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $53.3M | $14.2M | 26.69% | 10.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.3M | $862K | 20.00% | 0.62% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $43.3M | $22.1M | 51.03% | 15.80% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $610K | $915K | 150.00% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $83.7M | $83.7M | 100.00% | 59.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.5M | $12.5M | 100.00% | 8.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.4M | $2.4M | 100.00% | 1.69% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | NA | 1.56% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $137.5M | does not tie to item 31 ($139.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $139.7M | RCONB704 |
| Less: excess allowance for credit losses | $350K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $139.4M | 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 | 13.05% | 13.05% | 14.28% | 9.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.36% | 12.36% | 13.61% | 9.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.67% | 12.67% | 13.92% | 8.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.96% | 11.96% | 13.21% | 8.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.76% | 12.76% | 13.98% | 8.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.98% | 11.98% | 13.23% | 8.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.72% | 12.72% | 13.97% | 8.89% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.11% | 13.11% | 14.36% | 9.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.73% | 12.73% | 13.98% | 8.94% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.74% | 12.74% | 13.99% | 8.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.47% | 12.47% | 13.72% | 8.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.68% | 12.68% | 13.90% | 8.98% | 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) | Risk-based | 13.05% | 13.05% | 14.28% | 9.30% | |
| Liberty Bank | $193.9M | Risk-based | 20.76% | 20.76% | 21.60% | 12.21% |
| Peoples Bank | $193.7M | CBLR | NA | NA | NA | 9.24% |
| Security Savings Bank | $193.7M | Risk-based | 15.15% | 15.15% | 16.40% | 13.17% |
| Bank of Cave City | $194.4M | Risk-based | 20.62% | 20.62% | 21.80% | 8.38% |
| Northern Interstate Bank, N.A. | $193.5M | CBLR | NA | NA | NA | 9.36% |
| Community Bank of Elmhurst | $194.5M | Risk-based | 15.24% | 15.24% | 16.50% | 9.94% |
| Great Rivers Bank | $194.6M | Risk-based | 12.45% | 12.45% | 13.47% | 11.20% |
| Western Nebraska Bank | $193.3M | CBLR | NA | NA | NA | 10.07% |
| Central Federal Savings and Loan Association | $194.6M | CBLR | NA | NA | NA | 10.32% |
| Citizens State Bank | $194.7M | CBLR | NA | NA | NA | 12.45% |
| Peer 25th percentile | 15.15% | 15.15% | 16.40% | 9.51% | ||
| Peer median | 15.24% | 15.24% | 16.50% | 10.20% | ||
| Peer 75th percentile | 20.62% | 20.62% | 21.60% | 11.96% | ||
| This bank's percentile | 20 | 20 | 20 | 20 |
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/647759/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.