Pathward, N.A.: 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 climbed 3.02 percentage points in Q2 2026, from 2.03% to 5.06%. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $7.8M |
| Modified loans to total loans | 0.15% |
| Non-performing assets excluding restructured loans, to assets | 3.49% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 5.06% |
| Nonaccrual loans to loans | 4.91% |
| Loans 90+ days past due to loans | 0.38% |
| Net charge-off ratio | 1.29% |
| Allowance for credit losses to loans | 2.11% |
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 | 0.01% | 0.85% | 4.03% |
| Q4 2023 | 0.00% | 0.62% | 0.50% |
| Q1 2024 | 0.04% | 0.66% | -0.09% |
| Q2 2024 | 0.13% | 0.73% | 0.61% |
| Q3 2024 | 0.17% | 0.73% | 3.14% |
| Q4 2024 | 0.23% | 0.82% | 3.97% |
| Q1 2025 | 0.24% | 1.04% | 0.51% |
| Q2 2025 | 0.23% | 1.51% | 0.54% |
| Q3 2025 | 0.02% | 1.70% | 3.85% |
| Q4 2025 | 0.18% | 2.09% | -0.18% |
| Q1 2026 | 0.17% | 2.03% | 0.43% |
| Q2 2026 | 0.15% | 5.06% | 1.29% |
Pathward, N.A. loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Pathward, N.A., 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 Pathward, N.A. profile, peer group comparison, or how this data updates.
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