Gulf Coast 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: 33.0% higher than in Q1 2026, at $2.7M.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.7M |
| Modified loans to total loans | 0.10% |
| Non-performing assets excluding restructured loans, to assets | 1.10% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.49% |
| Nonaccrual loans to loans | 1.39% |
| Loans 90+ days past due to loans | 0.21% |
| Net charge-off ratio | 0.33% |
| Allowance for credit losses to loans | 1.83% |
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 | 0.11% | 1.86% | -0.04% |
| Q4 2023 | 0.07% | 1.74% | 2.97% |
| Q1 2024 | 0.05% | 1.81% | 0.52% |
| Q2 2024 | 0.08% | 1.95% | 1.38% |
| Q3 2024 | 0.07% | 2.38% | 1.06% |
| Q4 2024 | 0.06% | 1.88% | 4.66% |
| Q1 2025 | 0.06% | 2.21% | 0.33% |
| Q2 2025 | 0.06% | 2.07% | 0.58% |
| Q3 2025 | 0.06% | 1.64% | 1.13% |
| Q4 2025 | 0.06% | 1.31% | 1.77% |
| Q1 2026 | 0.08% | 1.61% | 0.59% |
| Q2 2026 | 0.10% | 1.49% | 0.33% |
Gulf Coast 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 Gulf Coast 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 Gulf Coast Bank and Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 32974) · FFIEC NIC profile (RSSD 1458608)