BAS Case Study - March 2023

Sunny State Bank

ASSET QUALITY RATIOS - LEVEL

Texas Ratio

Nonaccrual to Total Loans

Quarter

2018Q4

Quarter

2018Q4

0.60%

0.53%

19.66%

20.00%

0.50%

0.43%

0.41%

16.00%

0.40%

12.00%

0.30%

8.00%

0.20%

5.08%

4.87%

4.00%

0.10%

Bank

State

All Banks

Bank

State

All Banks

Total Past Due (>30 Days) to Total Loans

ALLL to Total Loans

Quarter

2018Q4

Quarter

2018Q4

1.19%

2.82%

1.20%

0.40% 0.80% 1.20% 1.60% 2.00% 2.40% 2.80%

0.99%

1.00%

0.84%

0.80%

0.60%

1.18%

1.09%

0.40%

0.20%

Bank

State

All Banks

Bank

State

All Banks

AQ Ratios Qtr

High levels of delinquent and nonaccrual loans are often a sign of asset quality problems. Call Report Instructions state loans should be placed on nonaccrual status if they are over 90 days past due unless they are both well-secured and in the process of collection.

2018Q4