Jonesboro State 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.
The standout move of Q2 2026 was in Net charge-off ratio: 1.45 percentage points lower than in Q1 2026, at 3.87%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $969K |
| Modified loans to total loans | 1.28% |
| Non-performing assets excluding restructured loans, to assets | 0.08% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.59% |
| Nonaccrual loans to loans | 1.32% |
| Loans 90+ days past due to loans | 0.33% |
| Net charge-off ratio | 3.87% |
| Allowance for credit losses to loans | 2.03% |
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 | 0.18% | 0.36% | 6.04% |
| Q4 2023 | 0.19% | 0.36% | 8.32% |
| Q1 2024 | 1.52% | 3.22% | 7.56% |
| Q2 2024 | 1.27% | 1.72% | 7.26% |
| Q3 2024 | 1.56% | 2.02% | 5.65% |
| Q4 2024 | 1.49% | 1.96% | 5.78% |
| Q1 2025 | 1.60% | 2.07% | 4.57% |
| Q2 2025 | 1.46% | 2.06% | 5.23% |
| Q3 2025 | 1.61% | 2.23% | 3.33% |
| Q4 2025 | 1.82% | 2.51% | 2.97% |
| Q1 2026 | 1.37% | 3.23% | 5.32% |
| Q2 2026 | 1.28% | 2.59% | 3.87% |
Jonesboro State 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 Jonesboro State 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 Jonesboro State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 9325) · FFIEC NIC profile (RSSD 121651)