The First State Bank of Healy: 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.
Compared with Q1 2026, Non-performing loans to total loans fell 0.14 percentage points in Q2 2026 to 2.18%, the biggest move on this page.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $858K |
| Modified loans to total loans | 1.29% |
| Non-performing assets excluding restructured loans, to assets | 0.62% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.18% |
| Nonaccrual loans to loans | 0.89% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | 0.00% |
| Allowance for credit losses to loans | 1.71% |
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 | 2.54% | 2.81% | -0.09% |
| Q4 2023 | 2.68% | 2.97% | -0.06% |
| Q1 2024 | 1.04% | 1.43% | -0.07% |
| Q2 2024 | 0.95% | 1.33% | -0.10% |
| Q3 2024 | 0.91% | 1.31% | -0.06% |
| Q4 2024 | 0.84% | 1.20% | -0.02% |
| Q1 2025 | 0.00% | 0.47% | 0.00% |
| Q2 2025 | 0.82% | 1.25% | 0.00% |
| Q3 2025 | 1.04% | 1.49% | 0.00% |
| Q4 2025 | 1.04% | 1.38% | 0.00% |
| Q1 2026 | 1.37% | 2.32% | 0.00% |
| Q2 2026 | 1.29% | 2.18% | 0.00% |
The First State Bank of Healy loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock The First State Bank of Healy, 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 The First State Bank of Healy profile, peer group comparison, or how this data updates.
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