First Farmers & Merchants State Bank of Grand Meadow: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.71% (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: 4.71% (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 11.46% +4.96 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 | $9.1M | 9,071 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $79.2M | 79,157 | RCOAA223 |
| Recomputed ratio | 11.46% | numerator / denominator | |
| Filed ratio | 11.46% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.96 pp | $3.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.46% +3.46 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 | $9.1M | 9,071 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $79.2M | 79,157 | RCOAA223 |
| Recomputed ratio | 11.46% | numerator / denominator | |
| Filed ratio | 11.46% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.46 pp | $2.7M | capital that could be lost first |
Total risk-based capital ratio 12.71% +2.71 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 | $10.1M | 10,063 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $79.2M | 79,157 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.71 pp | $2.1M | capital that could be lost first |
Tier 1 leverage ratio 9.44% +4.44 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 | $9.1M | 9,071 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $96.1M | 96,084 | RCOAA224 |
| Recomputed ratio | 9.44% | numerator / denominator | |
| Filed ratio | 9.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.44 pp | $4.3M | 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 | 7,923 | 6,923 | 6,923 | 6,923 | 6,923 | 6,923 | RCOAP742 |
| Retained earnings | 1,148 | 1,926 | 1,789 | 1,425 | 1,360 | 1,239 | RCOAKW00 |
| Accumulated other comprehensive income | (381) | (528) | (317) | (500) | (587) | (666) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,690 | 8,321 | 8,395 | 7,848 | 7,696 | 7,496 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 381 | 528 | 317 | 500 | 587 | 666 | P859 - P840 |
| Common equity Tier 1 capital | 9,071 | 8,849 | 8,712 | 8,348 | 8,283 | 8,162 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,071 | 8,849 | 8,712 | 8,348 | 8,283 | 8,162 | RCOA8274 |
| Tier 2 capital | 992 | 923 | 914 | 897 | 926 | 869 | RCOA5311 |
| Allowance includable in Tier 2 capital | 992 | 923 | 914 | 897 | 926 | 869 | RCOA5310 |
| Total capital | 10,063 | 9,772 | 9,626 | 9,245 | 9,209 | 9,031 | RCOA3792 |
| Total risk-weighted assets | 79,157 | 73,786 | 73,051 | 71,695 | 74,086 | 74,383 | RCOAA223 |
| Average total assets for the leverage ratio | 96,084 | 98,364 | 96,591 | 94,357 | 93,501 | 94,821 | 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 | $3.0M | $162K | 5.31% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $12.3M | $1.7M | 13.46% | 2.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $579K | $116K | 20.00% | 0.15% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.2M | $4.8M | 52.35% | 6.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $129K | $194K | 150.00% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $67.1M | $64.5M | 96.09% | 81.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.1M | $2.0M | 92.48% | 2.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.9M | $5.9M | 100.00% | 7.50% | 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 | $79.3M | does not tie to item 31 ($79.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $79.3M | RCONB704 |
| Less: excess allowance for credit losses | $165K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $79.2M | 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 | 11.46% | 11.46% | 12.71% | 9.44% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 11.99% | 11.99% | 13.24% | 9.00% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 11.93% | 11.93% | 13.18% | 9.02% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 11.64% | 11.64% | 12.89% | 8.85% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 11.18% | 11.18% | 12.43% | 8.86% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 10.97% | 10.97% | 12.14% | 8.61% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 11.26% | 11.26% | 12.32% | 8.92% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 11.28% | 11.28% | 12.33% | 9.24% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 10.92% | 10.92% | 11.94% | 8.89% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 10.75% | 10.75% | 11.81% | 8.84% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 10.94% | 10.94% | 12.01% | 9.00% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 11.02% | 11.02% | 12.14% | 8.43% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Farmers & Merchants State Bank of Grand Meadow (this bank) | Risk-based | 11.46% | 11.46% | 12.71% | 9.44% | |
| Junction National Bank | $93.0M | CBLR | NA | NA | NA | 12.04% |
| The Farmers and Merchants Bank of Craig County | $93.0M | CBLR | NA | NA | NA | 16.87% |
| Ladysmith Federal Savings & Loan Association | $93.2M | CBLR | NA | NA | NA | 9.18% |
| Flat Branch Bank | $92.8M | CBLR | NA | NA | NA | 12.58% |
| The First National Bank of Trinity | $92.8M | CBLR | NA | NA | NA | 9.16% |
| Triumph State Bank | $93.3M | Risk-based | 16.57% | 16.57% | 17.70% | 12.87% |
| Sanborn Savings Bank | $92.7M | CBLR | NA | NA | NA | 9.26% |
| Integrity Bank Plus | $93.4M | Risk-based | 14.97% | 14.97% | 16.23% | 11.52% |
| Miners Exchange Bank | $93.5M | Risk-based | 20.90% | 20.90% | 22.01% | 12.40% |
| Zapata National Bank | $92.6M | CBLR | NA | NA | NA | 8.65% |
| Peer 25th percentile | 15.77% | 15.77% | 16.96% | 9.20% | ||
| Peer median | 16.57% | 16.57% | 17.70% | 11.78% | ||
| Peer 75th percentile | 18.74% | 18.74% | 19.85% | 12.53% | ||
| This bank's percentile | 0 | 0 | 0 | 40 |
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/77150/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.