Citizens Savings Bank and Trust Company: 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: 15.9% higher than in Q1 2026, at $2.4M.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.4M |
| Modified loans to total loans | 1.48% |
| Non-performing assets excluding restructured loans, to assets | 3.04% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 4.20% |
| Nonaccrual loans to loans | 2.72% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | 0.47% |
| Allowance for credit losses to loans | 1.05% |
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 | 0.98% | 1.38% | -0.08% |
| Q4 2023 | 0.93% | 2.91% | 0.42% |
| Q1 2024 | 0.93% | 2.94% | 0.81% |
| Q2 2024 | 1.77% | 3.26% | 0.10% |
| Q3 2024 | 0.89% | 2.85% | 0.29% |
| Q4 2024 | 0.77% | 4.02% | 0.06% |
| Q1 2025 | 1.05% | 4.20% | 0.35% |
| Q2 2025 | 1.05% | 3.71% | 0.63% |
| Q3 2025 | 1.65% | 4.10% | 0.10% |
| Q4 2025 | 1.38% | 4.54% | 0.49% |
| Q1 2026 | 1.27% | 4.21% | -0.05% |
| Q2 2026 | 1.48% | 4.20% | 0.47% |
Citizens Savings Bank and Trust Company 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 and Trust Company, 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 and Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 10319) · FFIEC NIC profile (RSSD 55635)