Summit 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.
Net charge-off ratio climbed 4.44 percentage points in Q2 2026, from 0.00% to 4.44%. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $359K |
| Modified loans to total loans | 0.05% |
| Non-performing assets excluding restructured loans, to assets | 2.16% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.48% |
| Nonaccrual loans to loans | 2.43% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | 4.44% |
| Allowance for credit losses to loans | 1.69% |
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 | 0.00% | 3.72% | -0.00% |
| Q4 2023 | 0.00% | 4.63% | -0.00% |
| Q1 2024 | 0.00% | 4.45% | -0.12% |
| Q2 2024 | 0.00% | 3.87% | 0.58% |
| Q3 2024 | 0.00% | 3.95% | -0.00% |
| Q4 2024 | 0.00% | 3.02% | 3.58% |
| Q1 2025 | 0.00% | 1.96% | -0.22% |
| Q2 2025 | 1.05% | 2.13% | 0.22% |
| Q3 2025 | 0.00% | 2.76% | 0.84% |
| Q4 2025 | 0.00% | 2.96% | 0.00% |
| Q1 2026 | 0.00% | 4.15% | 0.00% |
| Q2 2026 | 0.05% | 2.48% | 4.44% |
Summit 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 Summit 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 Summit State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 32203) · FFIEC NIC profile (RSSD 561574)