Star 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: 2.25 percentage points lower than in Q1 2026, at 0.64%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.6M |
| Modified loans to total loans | 0.71% |
| Non-performing assets excluding restructured loans, to assets | 1.68% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.63% |
| Nonaccrual loans to loans | 1.91% |
| Loans 90+ days past due to loans | 0.16% |
| Net charge-off ratio | 0.64% |
| Allowance for credit losses to loans | 1.08% |
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 | 1.08% | 2.60% | 0.13% |
| Q4 2023 | 1.00% | 2.22% | 0.07% |
| Q1 2024 | 0.99% | 2.43% | 0.33% |
| Q2 2024 | 0.86% | 2.24% | 0.04% |
| Q3 2024 | 1.26% | 2.50% | 0.14% |
| Q4 2024 | 0.75% | 2.19% | 0.23% |
| Q1 2025 | 0.72% | 3.05% | -0.01% |
| Q2 2025 | 0.71% | 3.93% | 3.20% |
| Q3 2025 | 0.72% | 4.81% | 0.25% |
| Q4 2025 | 0.73% | 3.84% | 1.72% |
| Q1 2026 | 0.71% | 3.14% | 2.89% |
| Q2 2026 | 0.71% | 2.63% | 0.64% |
Star 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 Star 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 Star Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 5095) · FFIEC NIC profile (RSSD 715050)