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 10.05% +1.05 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 | $17.7M | 17,723 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $176.4M | 176,429 | RCOAA224 |
| Recomputed ratio | 10.05% | numerator / denominator | |
| Filed ratio | 10.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.05 pp | $1.8M | 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 | 1,800 | 1,800 | 1,800 | 1,800 | 1,800 | 1,800 | RCOAP742 |
| Retained earnings | 15,923 | 15,554 | 15,177 | 14,920 | 14,613 | 14,428 | RCOAKW00 |
| Accumulated other comprehensive income | (5,211) | (4,724) | (4,734) | (5,214) | (6,956) | (6,782) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,512 | 12,630 | 12,243 | 11,506 | 9,457 | 9,446 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,211 | 4,724 | 4,734 | 5,214 | 6,956 | 6,782 | P859 - P840 |
| Common equity Tier 1 capital | 17,723 | 17,354 | 16,977 | 16,720 | 16,413 | 16,228 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,723 | 17,354 | 16,977 | 16,720 | 16,413 | 16,228 | 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 | 176,429 | 173,617 | 167,403 | 162,013 | 159,881 | 158,462 | 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 | 10.05% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.14% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.27% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.62% | 14.62% | 15.60% | 9.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.07% | 14.07% | 14.98% | 9.88% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.01% | 15.01% | 15.97% | 9.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.72% | 14.72% | 15.65% | 10.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.10% | 15.10% | 16.20% | 10.08% | 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 | 10.05% | |
| Farmers and Merchants State Bank | $180.4M | Risk-based | 11.73% | 11.73% | 12.96% | 11.02% |
| Feliciana Bank & Trust Company | $180.4M | CBLR | NA | NA | NA | 11.81% |
| Town Center Bank | $180.6M | Risk-based | 12.24% | 12.24% | 13.16% | 11.38% |
| Greater State Bank | $180.2M | Risk-based | 14.45% | 14.45% | 15.70% | 11.05% |
| Battle Bank, N.A. | $180.8M | CBLR | NA | NA | NA | 33.32% |
| Bank of Hydro | $180.8M | CBLR | NA | NA | NA | 11.56% |
| Slovenian Savings & Loan Association of Franklin-Conemaugh | $180.8M | CBLR | NA | NA | NA | 9.88% |
| State Bank of Whittington | $180.1M | Risk-based | 15.98% | 15.98% | 17.08% | 11.55% |
| LNB Community Bank | $181.0M | Risk-based | 16.98% | 16.98% | 18.23% | 9.36% |
| Gateway Bank | $181.0M | CBLR | NA | NA | NA | 9.65% |
| Peer 25th percentile | 12.24% | 12.24% | 13.16% | 10.17% | ||
| Peer median | 14.45% | 14.45% | 15.70% | 11.22% | ||
| Peer 75th percentile | 15.98% | 15.98% | 17.08% | 11.56% | ||
| 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/801056/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.