v3.26.1
Small Business Administration ("SBA") Loans Held for Sale
6 Months Ended
Jun. 30, 2026
Small Business Administration ("SBA") Loans Held for Sale  
Small Business Administration ("SBA") Loans Held for Sale

Note 18 — Small Business Administration (“SBA”) Loans Held for Sale

The Company purchases the guaranteed portions of SBA loans from third-party originators. The guaranteed portions of SBA loans purchased by the Company are aggregated into pools with similar characteristics to create a security representing an interest in those pools through the SBA’s fiscal transfer agent (“FTA”). The individual guaranteed portions of the SBA loans may also be sold prior to pooling into a security. The guaranteed portion of the SBA loans are pooled and securities representing interests in that pool are issued, the Company sells the pooled securities into the secondary market.

At June 30, 2026 and 2025, the Company held approximately $336.7 million and $247.9 million, respectively, of the guaranteed portion of SBA loans for sale. The following table details additional SBA activity for the periods presented.

Three Months Ended

  ​ ​ ​

Six Months Ended

(Dollars in thousands)

  ​ ​ ​

June 30, 2026

  ​ ​ ​

June 30, 2025

  ​ ​ ​

June 30, 2026

  ​ ​ ​

June 30, 2025

SBA loan purchases - guaranteed portion

$

313,008

$

235,722

$

659,673

$

686,586

SBA security pools created - guaranteed portion

 

233,105

 

194,255

 

518,923

 

507,136

SBA security pools sold into the secondary market

219,145

160,207

513,362

481,197

SBA individual loans sold

3,960

43,411

38,609

58,829

The Company also separately originates SBA loans and sells the guaranteed portions of these loans into the secondary market. The following table details the guaranteed portion of SBA loans for the periods presented.

Three Months Ended

  ​ ​ ​

Six Months Ended

(Dollars in thousands)

  ​ ​ ​

June 30, 2026

  ​ ​ ​

June 30, 2025

  ​ ​ ​

June 30, 2026

  ​ ​ ​

June 30, 2025

SBA loan originations - guaranteed portion sold

$

6,209

$

20,010

$

14,492

$

42,626

Gains recognized on sales

581

1,728

1,329

3,752