Citizens Savings Bank: 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.
Net charge-off ratio fell 0.30 percentage points from Q1 2026 to Q2 2026, ending at 0.03% against 0.32%. It was the largest change among the key lines on this page.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $7.2M |
| Modified loans to total loans | 2.80% |
| Non-performing assets excluding restructured loans, to assets | 0.70% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 3.54% |
| Nonaccrual loans to loans | 0.73% |
| Loans 90+ days past due to loans | 0.01% |
| Net charge-off ratio | 0.03% |
| Allowance for credit losses to loans | 2.65% |
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 | 3.60% | 4.04% | 0.04% |
| Q4 2023 | 3.50% | 3.98% | 0.01% |
| Q1 2024 | 3.42% | 3.87% | -0.02% |
| Q2 2024 | 3.33% | 3.75% | 0.01% |
| Q3 2024 | 2.99% | 3.95% | 0.03% |
| Q4 2024 | 1.20% | 1.87% | -0.03% |
| Q1 2025 | 3.06% | 3.65% | 0.32% |
| Q2 2025 | 3.08% | 3.97% | 0.02% |
| Q3 2025 | 3.00% | 3.91% | 0.39% |
| Q4 2025 | 2.78% | 3.59% | 0.09% |
| Q1 2026 | 2.82% | 3.53% | 0.32% |
| Q2 2026 | 2.80% | 3.54% | 0.03% |
Citizens Savings Bank loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Citizens Savings Bank, 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 Citizens Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 30270) · FFIEC NIC profile (RSSD 1014376)