First Security Bank of Roundup: 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.
Non-performing loans to total loans dropped 1.42 percentage points in Q2 2026, from 16.48% to 15.06%. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $3.3M |
| Modified loans to total loans | 10.57% |
| Non-performing assets excluding restructured loans, to assets | 1.49% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 15.06% |
| Nonaccrual loans to loans | 4.49% |
| Loans 90+ days past due to loans | 0.86% |
| Net charge-off ratio | 0.01% |
| Allowance for credit losses to loans | 2.07% |
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 | 2.13% | 6.72% | 0.62% |
| Q4 2023 | 2.06% | 5.76% | 0.18% |
| Q1 2024 | 3.19% | 6.71% | 0.00% |
| Q2 2024 | 12.28% | 18.47% | -0.02% |
| Q3 2024 | 13.24% | 19.16% | -0.01% |
| Q4 2024 | 9.18% | 15.43% | -0.02% |
| Q1 2025 | 0.00% | 4.99% | -0.22% |
| Q2 2025 | 10.19% | 14.82% | 0.06% |
| Q3 2025 | 12.77% | 17.07% | -0.01% |
| Q4 2025 | 10.56% | 15.92% | -0.01% |
| Q1 2026 | 11.60% | 16.48% | -0.10% |
| Q2 2026 | 10.57% | 15.06% | 0.01% |
First Security Bank of Roundup loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock First Security Bank of Roundup, 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 First Security Bank of Roundup profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 20479) · FFIEC NIC profile (RSSD 625056)