Credit Union Industry
Credit union industry ratios, Q2 2026
Capital, asset quality, earnings, liquidity and growth for the credit union system as a whole (federal credit unions), for the quarter ended June 30, 2026, with the change from the prior quarter and from a year earlier. These are the benchmarks an individual credit union is read against.
Capital adequacy
| Ratio | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| GAAP Equity / Total Assets | 10.51% | 10.35% | 10.40% | 10.30% | 10.02% |
| Net Worth + ALLL or ACL / Total Assets + ALLL or ACL | 12.45% | 12.26% | 12.31% | 12.39% | 12.23% |
| Net Worth/Total Assets | 11.56% | 11.38% | 11.37% | 11.45% | 11.31% |
Asset quality
| Ratio | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| Delinquent Loans / Net Worth | 6.38% | 5.74% | 7.11% | 6.43% | 6.23% |
| Delinquent Loans / Total Loans | 1.06% | 0.95% | 1.16% | 1.05% | 1.01% |
| Other Non-Performing Assets / Total Assets | 0.05% | 0.05% | 0.05% | 0.05% | 0.04% |
Earnings
| Ratio | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| Net Income / Average Assets (ROAA), annualized | 0.94% | 0.89% | 0.80% | 0.82% | 0.76% |
| Non-Interest Expense / Average Assets, annualized | 3.18% | 3.20% | 3.13% | 3.10% | 3.09% |
Liquidity
| Ratio | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| Total Loans / Total Assets | 69.17% | 68.28% | 69.59% | 69.84% | 69.63% |
Growth
| Ratio | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| Asset Growth, annualized | 1.19% | 11.41% | 2.61% | 1.09% | 1.15% |
| Loan Growth, annualized | 3.83% | 3.63% | 2.25% | 1.51% | 2.94% |
| Membership Growth, annualized | 1.12% | 6.50% | 0.91% | 1.17% | 0.86% |
| Net Worth Growth, annualized | 4.55% | 11.01% | 1.83% | 2.79% | 3.65% |
| Share Growth, annualized | 0.48% | 13.87% | 2.83% | 0.83% | 0.37% |
Supplemental ratios
| Ratio | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| Allowance for Loan & Lease Losses or ACL to Delinquent Loans | 144.23% | 162.12% | 137.18% | 148.85% | 153.50% |
| Indirect Loans Outstanding / Total Loans | 17.43% | 17.59% | 17.74% | 18.21% | 18.41% |
| Mortgage Servicing Assets / Net Worth | 1.29% | 1.30% | 1.32% | 1.28% | 1.31% |
| Participation Loans Outstanding / Total Loans | 3.62% | 3.61% | 3.50% | 3.39% | 3.39% |
| Total Commercial Loans / Total Assets | 6.54% | 6.32% | 6.34% | 6.18% | 6.08% |
What this is. NCUA publishes the industry's aggregate account totals each quarter in its Financial Performance Report. The ratios here are computed from those totals with NCUA's own formulas, for all federally insured credit unions, for federal charters and for federally insured state charters. They describe the system, not any one credit union, and are not the ratios on an individual credit union's profile, which come from its own 5300 report. Growth ratios are quarter-over-quarter changes at an annual rate; earnings ratios are year-to-date flows at an annual rate over average assets. Changes are in percentage points. Quarters from June 30, 2023 onward.
Source: National Credit Union Administration, Financial Performance Report, aggregate data. Every quarter and the history of each ratio are in the credit union industry terminal page (free account) and in the industry ratios API. Browse the US credit union directory or credit unions by state.