1st Financial Bank USA: Loan Modifications and Restructuring
Data as of · Call Report Schedules RC-C Memoranda and RC-N How we update
Loans whose terms were changed for a borrower in financial difficulty. Modification postpones a loss rather than removing it, so a modified book growing faster than the non-performing book is worth reading as an early signal rather than a clean bill of health.
The standout move of Q2 2026 was in Modified loans and leases: 11.3% lower than in Q1 2026, at $15.3M.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $15.3M |
| Modified loans to total loans | 1.55% |
| Non-performing assets excluding restructured loans, to assets | 0.56% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.23% |
| Nonaccrual loans to loans | 0.68% |
| Loans 90+ days past due to loans | 0.84% |
| Net charge-off ratio | 3.35% |
| Allowance for credit losses to loans | 1.77% |
Shown side by side so the modified share can be compared with recognised non-performing loans and with what has already been charged off.
Loan Modifications and Restructuring trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
A modified share rising while the non-performing share stays flat is the pattern worth investigating.
Loan Modifications and Restructuring by quarter
| Quarter | Modified loans | Non-performing loans | Net charge-offs |
|---|---|---|---|
| Q3 2023 | 1.06% | 1.44% | 3.30% |
| Q4 2023 | 1.06% | 1.37% | 3.66% |
| Q1 2024 | 1.11% | 1.40% | 3.86% |
| Q2 2024 | 1.14% | 1.43% | 3.84% |
| Q3 2024 | 1.17% | 1.46% | 3.58% |
| Q4 2024 | 1.63% | 2.08% | 3.60% |
| Q1 2025 | 1.71% | 2.05% | 3.60% |
| Q2 2025 | 1.66% | 2.00% | 3.50% |
| Q3 2025 | 1.83% | 2.13% | 3.29% |
| Q4 2025 | 1.94% | 2.41% | 2.92% |
| Q1 2026 | 1.78% | 2.15% | 3.42% |
| Q2 2026 | 1.55% | 2.23% | 3.35% |
1st Financial Bank USA loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock 1st Financial Bank USA, freeSource: Call Report Schedules RC-C Memoranda and RC-N, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full 1st Financial Bank USA profile, peer group comparison, or how this data updates.
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