v3.26.1
Loans and Allowance for Credit Losses (Tables)
 6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Schedule of Loans
Loans consisted of the following at June 30, 2026 and December 31, 2025:
June 30, 2026December 31, 2025
(dollars in thousands)
Loans held for investment:
Construction and development$569,593 $570,749 
Commercial, financial & agricultural1,799,584 1,761,287 
Non-owner-occupied commercial real estate
3,249,479 3,150,269 
Owner-occupied commercial real estate1,595,866 1,580,260 
Commercial real estate4,845,345 4,730,529 
Total commercial loans7,214,522 7,062,565 
Residential mortgage loans3,475,428 3,321,101 
Home equity lines of credit433,330 410,845 
Consumer credit card98,107 98,310 
Other consumer loans462,469 551,395 
Total residential and consumer loans4,469,334 4,381,651 
Total unpaid principal balance11,683,856 11,444,216 
Add: Unearned income(10,240)(9,611)
Loans, held for investment11,673,616 11,434,605 
Loans held for sale27,751 54,119 
Total loans and leases$11,701,367 $11,488,724 
Schedule of Loans Made to Officers and Directors These loans primarily consist of loans made by the Bank to related parties of the Company, which were made in the ordinary course of business of the Bank and otherwise on terms consistent with those available to all customers.
June 30, 2026
(dollars in thousands)
Balance of loans to related parties, beginning of year$340,010 
New loans13,065 
Repayments(22,568)
Change in relationship(22,069)
Balance of loans to related parties, June 30, 2026$308,438 
Schedule of Credit Loss Model Inputs The assumptions utilized in estimating the Company's allowance for credit losses at June 30, 2026 and December 31, 2025 are discussed below.
Key AssumptionJune 30, 2026December 31, 2025
Overall economic forecast - Forecast provided by Oxford Economics

 - The baseline forecast reflects continued pressure from elevated energy prices and geopolitical uncertainty related to the Middle East conflict. The forecast assumes disruptions remain temporary and do not result in a prolonged oil supply shock.

- Moderate economic growth, elevated inflation, and a stable market are expected over the forecast horizon.		- Forecast provided by Oxford Economics

- Expect the economy to continue to expand, with strong AI related investment with no sign of slowing down

- The labor market is softening, affecting real disposable income growth. However, consumer spending is holding up with tariffs driving the cost of core goods.
Reasonable and supportable period and related reversion period- 4 quarter reasonable and supportable period

- 4 quarter reversion to historical average loss rates using straight line method		- 4 quarter reasonable and supportable period

- 4 quarter reversion to historical average loss rates using straight line method
Forecasted macro-economic variables
- Unemployment remains stable at 4.3%

- GDP growth forecast of 2.6%

-Prime rate is 6.75%, declining to 6.25% at the end of the supportable forecast
- Unemployment ranging from 4.1% to 4.4%

- GDP growth forecast of 2.0%

-Prime rate is 6.75%, declining to 6.25% at the end of the supportable forecast
Prepayment assumptions
- Commercial loan prepayment speeds of 14.4%

- Mortgage and HELOC prepayment speeds of 18.3%

- Consumer loan and credit card prepayment speeds of 15.0%
- Commercial loan prepayment speeds of 14.4%

- Mortgage and HELOC prepayment speeds of .18.3%

- Consumer loan and credit card prepayment speeds of 15.0%
Qualitative factorsQualitative adjustments for:
- Severe volatility in economic and geopolitical manners

- Potential impact of inflation and higher interest rates on borrower performance

- Changes in portfolio composition, concentrations, and underwriting standards		Qualitative adjustments for:
- Impact of inflation, tariffs, and interest rates on borrower ability to repay

- Economic, government policy, and geopolitical uncertainties

- Changes in portfolio composition, concentrations, and underwriting standards
Schedule of Financing Receivable, Allowance for Credit Loss
The following is a summary of the activity in the allowance for credit losses on loans and the liability for unfunded lending commitments during the three and six months ended June 30, 2026 and June 30, 2025. Included within commercial loans are the following pools – real estate development & construction, commercial real estate, owner-occupied CRE, commercial & industrial, and multifamily residential loans. Included within residential real estate are 1-4 family residential and home equity loans. Included within individual loans are consumer and credit card loans.
Three Months Ended June 30, 2026
Commercial real estateResidential real estateConsumer
Construction
&
development		Commercial, financial & agriculturalNon-owner
occupied
CRE		Owner
occupied
CRE		Residential mortgage loansHome equity
line of
credit		Consumer
credit
card		All
other
consumer		Total
(dollars in thousands)
Allowance for credit losses on loans
Balance at beginning of period$12,219 $25,127 $25,607 $10,609 $49,028 $5,836 $8,603 $12,860 $149,889 
Provision for credit losses on loans1,154 2,263 (847)(553)71 79 887 489 3,543 
Loans charged off- (960)- - (157)(39)(1,015)(2,516)(4,687)
Recoveries on loans previously charged off1 229 5 385 14 32 279 727 1,672 
Balance at end of period$13,374 $26,659 $24,765 $10,441 $48,956 $5,908 $8,754 $11,560 $150,417 
Liability for unfunded commitments
Balance at beginning of period$91 $138 $8 $9 $10 $113 $- $- $369 
Provision for credit losses on unfunded lending commitments(1)(7)(3)- 1 1 - - (9)
Balance at end of period$90 $131 $5 $9 $11 $114 $- $- $360 
Allowance for credit losses on loans and liability for unfunded lending commitments$13,464 $26,790 $24,770 $10,450 $48,967 $6,022 $8,754 $11,560 $150,777 
Three Months Ended June 30, 2025
Commercial real estateResidential real estateConsumer
Construction
&
development		Commercial, financial & agriculturalNon-owner
occupied
CRE		Owner
occupied
CRE		Residential mortgage loansHome equity
line of
credit		Consumer
credit
card		All
other
consumer		Total
(dollars in thousands)
Allowance for credit losses on loans
Balance at beginning of period$12,991 $23,874 $26,382 $10,451 $44,000 $4,757 $7,990 $23,293 $153,738 
Provision for credit losses on loans1,001 1,450 (788)(8)1,931 334 756 (4,717)(41)
Loans charged off- (1,681)- - (188)- (770)(3,270)(5,909)
Recoveries on loans previously charged off3 269 - 1 22 2 181 1,115 1,593 
Balance at end of period$13,995 $23,912 $25,594 $10,444 $45,765 $5,093 $8,157 $16,421 $149,381 
Liability for unfunded commitments
Balance at beginning of period$231 $138 $6 $9 $13 $93 $- $- $490 
Three Months Ended June 30, 2025
Provision for credit losses on unfunded lending commitments24 (1)- (1)5 7 - - 34 
Balance at end of period$255 $137 $6 $8 $18 $100 $- $- $524 
Allowance for credit losses on loans and liability for unfunded lending commitments$14,250 $24,049 $25,600 $10,452 $45,783 $5,193 $8,157 $16,421 $149,905 


Six Months Ended June 30, 2026
Commercial real estateResidential real estateConsumer
Construction
&
development		Commercial, financial & agriculturalNon-owner
occupied
CRE		Owner
occupied
CRE		Residential mortgage loansHome equity
line of
credit		Consumer
credit
card		All
other
consumer		Total
(dollars in thousands)
Allowance for credit losses on loans
Balance at beginning of period$14,983 $23,474 $24,637 $10,260 $48,341 $5,542 $8,806 $13,631 $149,674 
Provision for credit losses on loans(1,611)4,335 (30)(151)820 387 1,533 1,385 6,668 
Loans charged off- (2,804)- (103)(240)(54)(2,136)(4,848)(10,185)
Recoveries on loans previously charged off2 1,654 158 435 35 33 551 1,392 4,260 
Balance at end of period$13,374 $26,659 $24,765 $10,441 $48,956 $5,908 $8,754 $11,560 $150,417 
Liability for unfunded commitments
Balance at beginning of period104 116 8 7 9 105 - - 349 
Provision for credit losses on unfunded lending commitments(14)15 (3)2 2 9 - - 11 
Balance at end of period$90 $131 $5 $9 $11 $114 $- $- $360 
Allowance for credit losses on loans and liability for unfunded lending commitments$13,464 $26,790 $24,770 $10,450 $48,967 $6,022 $8,754 $11,560 $150,777 

Six Months Ended June 30, 2025
Commercial real estateResidential real estateConsumer
Construction
&
development		Commercial, financial & agriculturalNon-owner
occupied
CRE		Owner
occupied
CRE		Residential mortgage loansHome equity
line of
credit		Consumer
credit
card		All
other
consumer		Total
(dollars in thousands)
Allowance for credit losses on loans
Balance at beginning of period$14,119 $23,915 $24,815 $9,940 $43,471 $4,505 $8,299 $25,215 $154,279 
Provision for credit losses on loans(143)1,778 1,595 502 2,516 585 1,092 (5,054)2,871 
Loans charged off- (2,467)(816)- (358)- (1,604)(6,291)(11,536)
Recoveries on loans previously charged off19 686 - 2 136 3 370 2,551 3,767 
Balance at end of period$13,995 $23,912 $25,594 $10,444 $45,765 $5,093 $8,157 $16,421 $149,381 
Liability for unfunded commitments
Balance at beginning of period165 161 6 10 7 135 - - 484 
Provision for credit losses on unfunded lending commitments90 (24)- (2)11 (35)- - 40 
Balance at end of period$255 $137 $6 $8 $18 $100 $- $- $524 
Allowance for credit losses on loans and liability for unfunded lending commitments$14,250 $24,049 $25,600 $10,452 $45,783 $5,193 $8,157 $16,421 $149,905 
The risk category of loans in the portfolio as of June 30, 2026 and December 31, 2025 are as follows:
June 30, 2026
Term Loans Amortized Cost Basis by Origination Year
20262025202420232022
Prior
Revolving loans
amortized cost
basis		Total
(dollars in thousands)
Construction and development
Risk Rating
Pass$53,374 $181,698 $175,336 $17,220 $53,451 $30,966 $43,603 $555,648 
Watch- 551 85 - 5,379 - - 6,015 
Substandard- 1,913 2,612 - 2,824 267 - 7,616 
Non-accrual- - 240 - - 74 - 314 
Total construction and development53,374 184,162 178,273 17,220 61,654 31,307 43,603 569,593 
Gross write-offs for the six months ended June 30, 2026- - - - - - - - 
Commercial, financial & agricultural
Risk Rating
Pass252,798 321,865 212,674 116,054 120,110 261,748 486,810 1,772,059 
Watch905 1,185 1,433 819 184 95 2,070 6,691 
Substandard88 306 814 621 383 7,758 729 10,699 
Non-accrual- - 3,842 1,412 680 4,201 - 10,135 
Total commercial, financial & agricultural253,791 323,356 218,763 118,906 121,357 273,802 489,609 1,799,584 
Gross write-offs for the six months ended June 30, 202657 745 331 240 418 429 584 2,804 
Non-owner occupied CRE
Risk Rating
Pass238,427 427,368 285,060 272,251 542,942 1,330,240 45,710 3,141,998 
Watch- 2,934 912 2,585 21,208 21,442 340 49,421 
Substandard- - 910 - 20,470 20,616 - 41,996 
Non-accrual- - - 4,095 9,126 2,843 - 16,064 
Total non-owner occupied CRE238,427 430,302 286,882 278,931 593,746 1,375,141 46,050 3,249,479 
Gross write-offs for the six months ended June 30, 2026- - - - - - - - 
Owner occupied CRE
Risk Rating
Pass119,411 234,705 120,139 105,118 162,987 668,177 115,993 1,526,530 
Watch388 4,027 4,649 2,563 3,281 16,098 5,137 36,143 
Substandard1,379 33 2,011 3,623 13,611 9,109 1,535 31,301 
Non-accrual- - - 70 825 997 - 1,892 
Total owner occupied CRE121,178 238,765 126,799 111,374 180,704 694,381 122,665 1,595,866 
Gross write-offs for the six months ended June 30, 202648 - - - - 55 - 103 
Residential mortgage loans
Accrual545,526 810,454 422,875 367,340 489,823 758,634 57,724 3,452,376 
Non-accrual- 263 5,526 8,522 2,648 6,093 - 23,052 
Total Residential mortgage loans545,526 810,717 428,401 375,862 492,471 764,727 57,724 3,475,428 
Gross write-offs for the six months ended June 30, 2026105 - 93 42 - - - 240 
Home equity lines of credit
Accrual1,406 78 408 6 214 2,521 427,278 431,911 
Non-accrual- - - - - - 1,419 1,419 
Total home equity lines of credit1,406 78 408 6 214 2,521 428,697 433,330 
Gross write-offs for the six months ended June 30, 202654 - - - - - - 54 
Consumer credit card
Current- - - - - - 97,174 97,174 
30-89 days- - - - - - 650 650 
90+days- - - - - - 283 283 
Total consumer credit card- - - - - - 98,107 98,107 
Gross write-offs for the six months ended June 30, 2026- - - - - - 2,136 2,136 
All other consumer
Current55,830 80,948 77,730 82,551 67,849 60,533 27,706 453,147 
30-89 days163 856 1,262 1,871 1,530 1,387 - 7,069 
90+ days2 - - - - - - 2 
Non-accrual2 401 266 550 539 493 - 2,251 
Total all other consumer55,997 82,205 79,258 84,972 69,918 62,413 27,706 462,469 
Gross write-offs for the six months ended June 30, 2026744 570 756 1,244 1,006 528 - 4,848 
Total loans$1,269,699 $2,069,585 $1,318,784 $987,271 $1,520,064 $3,204,292 $1,314,161 $11,683,856 
Gross write-offs for the six months ended June 30, 20261,008 1,315 1,180 1,526 1,424 1,012 2,720 10,185 
December 31, 2025
Term Loans Amortized Cost Basis by Origination Year
20252024202320222021
Prior
Revolving loans
amortized cost
basis		Total
(dollars in thousands)
Construction and development
Risk Rating
Pass$165,449 $207,312 $27,395 $71,348 $36,631 $17,334 $32,568 $558,037 
Watch529 244 1,486 3,490 - - - 5,749 
Substandard- - 4,095 2,266 - 521 - 6,882 
Non-accrual- - - - - 81 - 81 
Total construction and development165,978 207,556 32,976 77,104 36,631 17,936 32,568 570,749 
Gross write-offs for the year ended December 31, 2025- - - - - 14 - 14 
December 31, 2025
Term Loans Amortized Cost Basis by Origination Year
20252024202320222021
Prior
Revolving loans
amortized cost
basis		Total
(dollars in thousands)
Commercial, financial & agricultural
Risk Rating
Pass383,642 257,121 147,877 154,197 94,111 211,879 475,596 1,724,423 
Watch1,883 1,294 891 652 98 204 1,082 6,104 
Substandard1,981 1,428 1,113 1,242 7,922 11,211 282 25,179 
Non-accrual38 47 1,439 2,990 47 315 705 5,581 
Total commercial, financial & agricultural387,544 259,890 151,320 159,081 102,178 223,609 477,665 1,761,287 
Gross write-offs for the year ended December 31, 20251,393 358 1,148 824 100 746 180 4,749 
Non-owner occupied CRE
Risk Rating
Pass417,956 257,298 270,435 572,181 421,783 1,063,545 33,545 3,036,743 
Watch- 527 237 6,487 - 49,660 387 57,298 
Substandard- 921 - 23,488 9,538 13,274 - 47,221 
Non-accrual- - - 6,164 25 2,818 - 9,007 
Total non-owner occupied CRE417,956 258,746 270,672 608,320 431,346 1,129,297 33,932 3,150,269 
Gross write-offs for the year ended December 31, 2025- - - - - 816 - 816 
Owner occupied CRE
Risk Rating
Pass231,225 132,459 110,736 173,201 235,419 517,212 111,649 1,511,901 
Watch1,133 1,154 4,080 3,006 5,634 16,519 1,229 32,755 
Substandard418 2,050 3,623 15,059 904 9,137 1,871 33,062 
Non-accrual- - 72 1,182 259 1,029 - 2,542 
Total owner occupied CRE232,776 135,663 118,511 192,448 242,216 543,897 114,749 1,580,260 
Gross write-offs for the year ended December 31, 2025- - - 384 - - - 384 
Residential mortgage loans
Accrual912,652 544,631 429,302 529,876 394,244 440,662 45,841 3,297,208 
Non-accrual510 4,328 8,425 3,002 4,121 3,507 - 23,893 
Total Residential mortgage loans913,162 548,959 437,727 532,878 398,365 444,169 45,841 3,321,101 
Gross write-offs for the year ended December 31, 2025263 30 189 158 91 - - 731 
Home equity lines of credit
Accrual1,061 16 598 99 249 2,707 404,912 409,642 
Non-accrual- - - - - - 1,203 1,203 
Total home equity lines of credit1,061 16 598 99 249 2,707 406,115 410,845 
Gross write-offs for the year ended December 31, 202525 - - - - - 39 64 
Consumer credit card
Current- - - - - - 96,988 96,988 
30-89 days- - - - - - 1,042 1,042 
90+days- - - - - - 280 280 
Total consumer credit card- - - - - - 98,310 98,310 
Gross write-offs for the year ended December 31, 2025- - - - - - 3,452 3,452 
December 31, 2025
Term Loans Amortized Cost Basis by Origination Year
20252024202320222021
Prior
Revolving loans
amortized cost
basis		Total
(dollars in thousands)
All other consumer
Current108,542 103,299 109,084 95,649 46,525 36,933 39,228 539,260 
30-89 days647 1,573 2,400 2,872 1,424 863 - 9,779 
90+ days- - - - - - - - 
Non-accrual201 259 673 605 360 258 - 2,356 
Total all other consumer109,390 105,131 112,157 99,126 48,309 38,054 39,228 551,395 
Gross write-offs for the year ended December 31, 20253,172 1,201 2,004 2,112 1,285 1,212 - 10,986 
Total loans$2,227,867 $1,515,961 $1,123,961 $1,669,056 $1,259,294 $2,399,669 $1,248,408 $11,444,216 
Gross write-offs for the year ended December 31, 2025$4,853 $1,589 $3,341 $3,478 $1,476 $2,788 $3,671 $21,196 
Schedule of Age Analysis of Past Due Loans The following table provides aging information on the Company's past due and accruing loans, in addition to the balances of loans on non-accrual status, at June 30, 2026 and December 31, 2025. Balances in the tables below represent total unpaid principal balances gross of unearned and unamortized loan fees and costs.
June 30, 2026
Current or
less than
30 days
past due
30 - 89 Days
past due
90 Days
past due
and still
accruing		NonaccrualTotal
Loans held for investment:(dollars in thousands)
 Construction and development $568,747 $532 $- $314 $569,593 
 Commercial, financial & agricultural 1,788,116 1,307 27 10,134 1,799,584 
 Non-owner-occupied commercial real estate 3,228,311 5,104 - 16,064 3,249,479 
 Owner-occupied commercial real estate 1,592,352 1,622 - 1,892 1,595,866 
 Total commercial real estate 4,820,663 6,726 - 17,956 4,845,345 
 Total commercial loans 7,177,526 8,565 27 28,404 7,214,522 
 Residential mortgage loans 3,445,712 5,015 1,649 23,052 3,475,428 
 Home equity lines of credit 429,878 1,968 65 1,419 433,330 
 Consumer credit card 97,174 650 283 - 98,107 
 Other consumer loans 453,147 7,069 2 2,251 462,469 
 Total residential and consumer loans 4,425,911 14,702 1,999 26,722 4,469,334 
 Total $11,603,437 $23,267 $2,026 $55,126 $11,683,856 
December 31, 2025
Current or
less than
30 days
past due
30 - 89 Days
past due
90 Days
past due
and still
accruing
NonaccrualTotal
Loans held for investment:(dollars in thousands)
Construction and development$570,668 $- $- $81 $570,749 
Commercial, financial & agricultural1,751,575 4,097 34 5,581 1,761,287 
Non-owner-occupied commercial real estate3,137,206 4,056 - 9,007 3,150,269 
Owner-occupied commercial real estate1,575,921 1,797 - 2,542 1,580,260 
Total commercial real estate4,713,127 5,853 - 11,549 4,730,529 
Total commercial loans7,035,370 9,950 34 17,211 7,062,565 
Residential mortgage loans3,283,403 12,943 862 23,893 3,321,101 
Home equity lines of credit408,114 1,361 167 1,203 410,845 
Consumer credit card96,988 1,042 280 - 98,310 
Other consumer loans539,260 9,779 - 2,356 551,395 
Total residential and consumer loans4,327,765 25,125 1,309 27,452 4,381,651 
Total$11,363,135 $35,075 $1,343 $44,663 $11,444,216 
Schedule of Amortized Cost Basis of Collateral-Dependent Loans The following table presents the amortized cost basis of collateral-dependent loans as of June 30, 2026 and December 31, 2025, by the expected source of repayment.
June 30, 2026
Real Estate
Business
Assets
Total
(dollars in thousands)
Construction and development$1,414 $- $1,414 
Commercial, financial & agricultural- 9,741 9,741 
Non-owner-occupied commercial real estate16,143 - 16,143 
Owner-occupied commercial real estate3,705 - 3,705 
Residential mortgage loans419 - 419 
Home equity lines of credit28 - 28 
   Total$21,709 $9,741 $31,450 
December 31, 2025
Real Estate
Business
Assets
Total
(dollars in thousands)
Construction and development$2,530 $- $2,530 
Commercial, financial & agricultural- 4,404 4,404 
Non-owner-occupied commercial real estate9,029 - 9,029 
Owner-occupied commercial real estate4,049 - 4,049 
Residential mortgage loans616 - 616 
Home equity lines of credit- - - 
Total$16,224 $4,404 $20,628 
Schedule of Financing Receivable, Modified Loans
The following tables present the amortized cost at June 30, 2026 and 2025 of loans that were modified during the three and six months ended June 30, 2026 and 2025.
Three Months Ended June 30, 2026
Term
Extension		Payment
Delay		Interest Rate
Reduction		Interest/Fees
Forgiven		OtherTotal
% of
Total Loan
Category
(dollars in thousands)
Construction and development$6,632 $- $- $- $- $6,632 1.16%
Commercial, financial & agricultural6,458 1,666 - - - 8,124 0.45%
Non-owner occupied CRE15,064 - - 6,369 - 21,433 0.66%
Owner occupied CRE8,907 316 - - - 9,223 0.58%
Total commercial real estate23,971 316 - 6,369 - 30,656 0.63%
Residential mortgage loans1,600 - 1,022 - - 2,622 0.08%
Home equity lines of credit398 - - - - 398 0.09%
Total residential loans1,998 - 1,022 - - 3,020 0.08%
All other consumer- - 180 - - 180 0.03%
Total$39,059 $1,982 $1,202 $6,369 $- $48,612 0.42%
Three Months Ended June 30, 2025
Term
Extension
Payment
Delay
Interest Rate
Reduction
Interest/Fees
Forgiven
Other
Total
% of
Total Loan
Category
(dollars in thousands)
Construction and development$- $- $- $- $- $- -%
Commercial, financial & agricultural945 148 3,216 - - 4,309 0.24%
Non-owner occupied CRE189 - - - - 189 0.02%
Owner occupied CRE617 423 - - - 1,040 0.07%
Total commercial real estate806 423 - - - 1,229 0.03%
Residential mortgage loans1,185 439 530 - - 2,154 0.07%
Home equity lines of credit90 - - - - 90 0.02%
Total residential loans1,275 439 530 - - 2,244 0.07%
All other consumer
396 - 149 - - 545 0.07%
Total$3,422 $1,010 $3,895 $- $- $8,327 0.07%
Six Months Ended June 30, 2026
Term
Extension
Payment
Delay
Interest Rate
Reduction
Interest/Fees
Forgiven
Other
Total
% of
Total Loan
Category
(dollars in thousands)
Construction and development$6,632 $- $- $- $- $6,632 1.16%
Commercial, financial & agricultural6,970 1,666 - - - 8,636 0.48%
Non-owner occupied CRE22,149 885 - 6,369 - 29,403 0.90%
Owner occupied CRE9,394 538 - - - 9,932 0.62%
Total commercial real estate31,543 1,423 - 6,369 - 39,335 0.81%
Residential mortgage loans4,024 - 1,522 - 257 5,803 0.17%
Home equity lines of credit398 - - - - 398 0.09%
Total residential loans4,422 - 1,522 - 257 6,201 0.16%
All other consumer
29 - 322 - - 351 0.06%
Total$49,596 3,089 1,844 6,369 257 61,155 0.52%
Six Months Ended June 30, 2025
Term
Extension
Payment
Delay
Interest Rate
Reduction
Interest/Fees
Forgiven
Other
Total
% of
Total Loan
Category
(dollars in thousands)
Construction and development$119 $- $- $- $- $119 0.02%
Commercial, financial & agricultural1,054 148 3,222 184 - 4,608 0.26%
Non-owner occupied CRE9,241 - - - - 9,241 0.40%
Owner occupied CRE2,222 423 - 1,720 - 4,365 0.27%
Total commercial real estate11,463 423 - 1,720 - 13,606 0.28%
Residential mortgage loans2,372 714 1,772 50 - 4,908 0.17%
Home equity lines of credit90 - - - - 90 0.02%
Total residential loans2,462 714 1,772 50 - 4,998 0.15%
All other consumer
653 - 232 - - 885 0.12%
Total$15,751 1,285 5,226 1,954 - 24,216 0.21%
The following tables summarize the financial impact of loan modifications and payment deferrals during the year ended June 30, 2026 and 2025.
Six Months Ended June 30, 2026
Interest/Fees Forgiveness
Weighted-Average Months of Deferred Payments
Weighted-Average Months of Term Extensions
Weighted-Average Interest Rate Reduction
(dollars in thousands)
Construction and development$- 2- %
Commercial, financial & agricultural- 266-
Non-owner-occupied commercial real estate13 1134-
Owner-occupied commercial real estate- 2911-
Residential real estate- 256.22 %
Home equity lines of credit- 12-
All other consumer- 27.83 %
Total$13 
Six Months Ended June 30, 2025
Interest/Fees Forgiveness
Weighted-Average Months of Deferred Payments
Weighted-Average Months of Term Extensions
Weighted-Average Interest Rate Reduction
(dollars in thousands)
Construction and development$- - %
Commercial, financial & agricultural- 247.67 %
Non-owner-occupied commercial real estate- 24- 
Owner-occupied commercial real estate4 39- 
Residential real estate4 4366.81 %
Home equity lines of credit- - 
All other consumer- 47.20 %
Total$8 
Schedule of Financing Receivable, Modified, Subsequent Default
The following table provides the amortized cost basis of loans to borrowers experiencing financial difficulty that had a payment default during the six months ended June 30, 2026 and 2025 and were modified within the 12 months preceding the payment default. For purposes of this disclosure, the Company considers “default” to mean 90 days or more past due as to interest or principal.
Six Months Ended June 30, 2026
Term
Extension
Payment
Delay
Interest Rate
Reduction
Interest/Fees
Forgiven
Other
Total
% of
Total Loan
Category
(dollars in thousands)
Construction and development$117 $- $- $- $- $117 0.02%
Commercial, financial & agricultural6 - - - - 6 0.00%
Non-owner-occupied CRE1,453 - - - 6,069 7,522 0.23%
Owner occupied CRE- 827 - - - 827 0.05%
Total commercial real estate1,453 827 - - 6,069 8,349 0.17%
Residential mortgage loans64 - - - - 64 0.00%
Home equity lines of credit- - - - - - 0.00%
Total residential loans64 64 0.00%
All other consumer
54 - 107 - - 162 0.03%
Total$1,695 $827 $107 $- $6,069 $8,698 0.07%
Six Months Ended June 30, 2025
Term
Extension
Payment
Delay
Interest Rate
Reduction
Interest/Fees
Forgiven
Other
Total
% of
Total Loan
Category
(dollars in thousands)
Construction and development$1,877 $- $- $- $- $1,877 0.24%
Commercial, financial & agricultural70 - 187 - - 257 0.01%
Non-owner occupied CRE
3,598 438 - 5,663 - 9,699 0.42%
Owner occupied CRE761 - - - - 761 0.05%
Total commercial real estate4,359 438 - 5,663 - 10,460 0.22%
Residential mortgage loans1,182 - - - - 1,182 0.04%
Home equity lines of credit- - - - - - 0.00%
Total residential loans1,182 1,182 0.04%
All other consumer
280 - 154 - - 434 0.06%
Total$7,768 $438 $341 $5,663 $- $14,210 0.13%

The following tables include the end of period balances by past due status and non-accrual performance for modifications to troubled borrowers modified in the previous twelve-month period by portfolio segment as of June 30, 2026 and 2025.
June 30, 2026
Current
30-89 Days
Past Due
90 Days
Past Due		Non-accrualTotal
(dollars in thousands)
Construction and development$7,356 $- $- $191 $7,547 
Commercial, financial & agricultural929 501 - 7,967 9,397 
  Non-owner-occupied commercial real estate20,931 1,386 - 13,154 35,471 
  Owner-occupied commercial real estate12,079 - - 940 13,019 
Total commercial real estate33,010 1,386 - 14,094 48,490 
Residential mortgage loans3,266 144 - 5,172 8,582 
Home equity lines of credit398 - - - 398 
Total residential loans3,664 144 - 5,172 8,980 
All other consumer466 48 - 115 629 
           Total$45,425 $2,079 $- $27,539 $75,043 
June 30, 2025
Current
30-89 Days
Past Due
90 Days
Past Due
Non-accrual
Total
(dollars in thousands)
Construction and development$534 $119 $- $1,735 $2,388 
Commercial, financial & agricultural10,749 - - 187 10,936 
Non-owner-occupied commercial real estate10,544 - - 11,221 21,765 
Owner-occupied commercial real estate7,273 - - 1,609 8,882 
Total commercial real estate17,817 - - 12,830 30,647 
Residential mortgage loans4,041 - - 5,821 9,862 
Home equity lines of credit- - - - - 
Total residential loans4,041 - - 5,821 9,862 
All other consumer2,508 196 81 154 2,939 
Total$35,649 $315 $81 $20,727 $56,772