First FarmBank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.42% (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: 7.42% (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 14.56% +8.06 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 | $47.8M | 47,775 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $328.1M | 328,070 | RCOAA223 |
| Recomputed ratio | 14.56% | numerator / denominator | |
| Filed ratio | 14.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.06 pp | $26.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.56% +6.56 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 | $47.8M | 47,775 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $328.1M | 328,070 | RCOAA223 |
| Recomputed ratio | 14.56% | numerator / denominator | |
| Filed ratio | 14.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.56 pp | $21.5M | capital that could be lost first |
Total risk-based capital ratio 15.42% +5.42 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 | $50.6M | 50,575 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $328.1M | 328,070 | RCOAA223 |
| Recomputed ratio | 15.42% | numerator / denominator | |
| Filed ratio | 15.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.42 pp | $17.8M | capital that could be lost first |
Tier 1 leverage ratio 12.29% +7.29 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 | $47.8M | 47,775 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $388.7M | 388,744 | RCOAA224 |
| Recomputed ratio | 12.29% | numerator / denominator | |
| Filed ratio | 12.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.29 pp | $28.3M | 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 | 18,450 | 18,450 | 18,450 | 18,450 | 18,450 | 18,450 | RCOAP742 |
| Retained earnings | 29,325 | 28,650 | 27,862 | 26,834 | 25,663 | 24,557 | RCOAKW00 |
| Accumulated other comprehensive income | (1,798) | (1,699) | (1,591) | (1,683) | (1,992) | (2,077) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,977 | 45,401 | 44,721 | 43,601 | 42,121 | 40,930 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,798 | 1,699 | 1,591 | 1,683 | 1,992 | 2,077 | P859 - P840 |
| Common equity Tier 1 capital | 47,775 | 47,100 | 46,312 | 45,284 | 44,113 | 43,007 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,775 | 47,100 | 46,312 | 45,284 | 44,113 | 43,007 | RCOA8274 |
| Tier 2 capital | 2,800 | 2,810 | 2,810 | 2,817 | 2,819 | 2,818 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,800 | 2,810 | 2,810 | 2,817 | 2,819 | 2,818 | RCOA5310 |
| Total capital | 50,575 | 49,910 | 49,122 | 48,101 | 46,932 | 45,825 | RCOA3792 |
| Total risk-weighted assets | 328,070 | 313,593 | 313,662 | 321,600 | 315,562 | 299,733 | RCOAA223 |
| Average total assets for the leverage ratio | 388,744 | 385,013 | 377,855 | 375,662 | 370,333 | 361,578 | 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 | $19.1M | $450K | 2.36% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.4M | $11.8M | 21.67% | 3.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $47.2M | $28.9M | 61.17% | 8.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.6M | $3.9M | 150.00% | 1.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $245.4M | $240.4M | 97.97% | 73.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.9M | $20.2M | 96.45% | 6.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.5M | $22.5M | 100.00% | 6.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $328.1M | ties to item 31 ($328.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $328.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $328.1M | 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 | 14.56% | 14.56% | 15.42% | 12.29% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.02% | 15.02% | 15.92% | 12.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.76% | 14.76% | 15.66% | 12.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.08% | 14.08% | 14.96% | 12.05% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.98% | 13.98% | 14.87% | 11.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.35% | 14.35% | 15.29% | 11.89% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.91% | 13.91% | 14.84% | 11.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.85% | 13.85% | 14.80% | 11.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.41% | 13.41% | 14.35% | 11.23% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.42% | 13.42% | 14.37% | 11.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.21% | 13.21% | 14.17% | 11.20% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.12% | 13.12% | 14.10% | 11.10% | 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 |
|---|---|---|---|---|---|---|
| First FarmBank (this bank) | Risk-based | 14.56% | 14.56% | 15.42% | 12.29% | |
| Byron Bank | $384.4M | CBLR | NA | NA | NA | 10.23% |
| Rockpointbank, N.A. | $384.5M | Risk-based | 13.83% | 13.83% | 14.89% | 12.13% |
| Pinnacle Bank | $384.5M | Risk-based | 20.01% | 20.01% | 20.89% | 11.30% |
| The Riddell National Bank | $384.3M | Risk-based | 11.00% | 11.00% | 12.22% | 8.49% |
| First State Bank | $384.2M | CBLR | NA | NA | NA | 9.77% |
| The Fahey Banking Company | $384.7M | CBLR | NA | NA | NA | 16.11% |
| Cattaraugus County Bank | $384.7M | Risk-based | 15.47% | 15.47% | 16.43% | 11.26% |
| McCurtain County National Bank | $384.2M | CBLR | NA | NA | NA | 15.65% |
| Libertyville Savings Bank | $384.1M | Risk-based | 15.62% | 15.62% | 16.56% | 11.04% |
| The Delaware National Bank of Delhi | $384.1M | CBLR | NA | NA | NA | 9.61% |
| Peer 25th percentile | 13.83% | 13.83% | 14.89% | 9.89% | ||
| Peer median | 15.47% | 15.47% | 16.43% | 11.15% | ||
| Peer 75th percentile | 15.62% | 15.62% | 16.56% | 11.93% | ||
| This bank's percentile | 40 | 40 | 40 | 80 |
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/3411773/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.