Kentucky Farmers Bank Corporation: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.21% (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: 20.21% (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 27.32% +20.82 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 | $51.3M | 51,328 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $187.9M | 187,872 | RCOAA223 |
| Recomputed ratio | 27.32% | numerator / denominator | |
| Filed ratio | 27.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +20.82 pp | $39.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.32% +19.32 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 | $51.3M | 51,328 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $187.9M | 187,872 | RCOAA223 |
| Recomputed ratio | 27.32% | numerator / denominator | |
| Filed ratio | 27.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.32 pp | $36.3M | capital that could be lost first |
Total risk-based capital ratio 28.21% +18.21 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 | $53.0M | 53,002 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $187.9M | 187,872 | RCOAA223 |
| Recomputed ratio | 28.21% | numerator / denominator | |
| Filed ratio | 28.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.21 pp | $34.2M | capital that could be lost first |
Tier 1 leverage ratio 15.70% +10.70 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 | $51.3M | 51,328 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $327.0M | 326,955 | RCOAA224 |
| Recomputed ratio | 15.70% | numerator / denominator | |
| Filed ratio | 15.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.70 pp | $35.0M | 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 | 16,000 | 16,000 | 16,000 | 16,000 | 16,000 | 16,000 | RCOAP742 |
| Retained earnings | 35,328 | 34,041 | 35,983 | 34,540 | 33,417 | 32,321 | RCOAKW00 |
| Accumulated other comprehensive income | (190) | (2,030) | (775) | (1,629) | (4,315) | (3,236) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 51,138 | 48,011 | 51,208 | 48,911 | 45,102 | 45,085 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 190 | 2,030 | 775 | 1,629 | 4,315 | 3,236 | P859 - P840 |
| Common equity Tier 1 capital | 51,328 | 50,041 | 51,983 | 50,540 | 49,417 | 48,321 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 51,328 | 50,041 | 51,983 | 50,540 | 49,417 | 48,321 | RCOA8274 |
| Tier 2 capital | 1,674 | 1,649 | 1,744 | 1,657 | 1,660 | 1,525 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,674 | 1,649 | 1,744 | 1,657 | 1,660 | 1,525 | RCOA5310 |
| Total capital | 53,002 | 51,690 | 53,727 | 52,197 | 51,077 | 49,846 | RCOA3792 |
| Total risk-weighted assets | 187,872 | 187,033 | 188,273 | 188,317 | 185,189 | 182,935 | RCOAA223 |
| Average total assets for the leverage ratio | 326,955 | 327,702 | 325,393 | 320,579 | 315,954 | 311,199 | 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 | $23.2M | $871K | 3.75% | 0.46% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $116.3M | $40.7M | 34.97% | 21.66% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.9M | $1.4M | 20.00% | 0.74% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $97.6M | $55.2M | 56.56% | 29.37% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $613K | $920K | 150.00% | 0.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $69.6M | $68.1M | 97.88% | 36.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.4M | $10.4M | 91.09% | 5.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.5M | $6.5M | 100.00% | 3.47% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.9M | NA | 2.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $184.0M | ties to item 31 ($184.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $187.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $187.9M | 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 | 27.32% | 27.32% | 28.21% | 15.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 26.76% | 26.76% | 27.64% | 15.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 27.61% | 27.61% | 28.54% | 15.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 26.84% | 26.84% | 27.72% | 15.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 26.68% | 26.68% | 27.58% | 15.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 26.41% | 26.41% | 27.25% | 15.53% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 26.45% | 26.45% | 27.34% | 15.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 28.20% | 28.20% | 29.06% | 18.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 27.28% | 27.28% | 28.16% | 18.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 26.32% | 26.32% | 27.18% | 18.08% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.53% | 25.53% | 26.40% | 17.76% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 24.32% | 24.32% | 25.15% | 17.19% | 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 |
|---|---|---|---|---|---|---|
| Kentucky Farmers Bank Corporation (this bank) | Risk-based | 27.32% | 27.32% | 28.21% | 15.70% | |
| Altoona First Savings Bank | $328.6M | CBLR | NA | NA | NA | 14.14% |
| First State Bank | $328.1M | CBLR | NA | NA | NA | 11.24% |
| State Bank of Newburg | $328.1M | CBLR | NA | NA | NA | 17.27% |
| Citizens Bank & Trust Co., Hutchinson, Minn. | $329.0M | Risk-based | 13.96% | 13.96% | 15.07% | 8.63% |
| First State Bank of Forrest | $327.8M | Risk-based | 11.68% | 11.68% | 12.70% | 8.92% |
| Citizens Savings Bank | $329.1M | CBLR | NA | NA | NA | 14.33% |
| The State Bank of Faribault | $329.2M | Risk-based | 12.85% | 12.85% | 14.11% | 9.31% |
| Stifel Trust Company Delaware, N.A. | $329.5M | Risk-based | 49.75% | 49.75% | 49.75% | 11.44% |
| The Farmers State Bank | $329.6M | CBLR | NA | NA | NA | 10.86% |
| The Equitable Bank, S.S.B. | $327.1M | CBLR | NA | NA | NA | 9.70% |
| Peer 25th percentile | 12.56% | 12.56% | 13.76% | 9.41% | ||
| Peer median | 13.41% | 13.41% | 14.59% | 11.05% | ||
| Peer 75th percentile | 22.91% | 22.91% | 23.74% | 13.46% | ||
| This bank's percentile | 75 | 75 | 75 | 90 |
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/683814/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.