Bank Analysis School - Case Study & Resources

ASSET QUALITY RATIOS - LEVEL

Sunny State Bank

Texas Ratio

Nonaccrual to Total Loans

Quarter

20 X5Q4

20 X5 Q4

0.60%

0.53%

0.50%

0.43%

0.41%

0.40%

0.30%

0.20%

0.10%

Bank

State

All Banks

Bank

State

All Banks

Total Past Due (>30 Days) to Total Loans

Nonaccrual and >90 Days Past Due to Total Loans

Quarter

Quarter

20 X5 Q4

20 X5Q4

2.82%

1.18%

1.20%

2.80%

2.40%

1.00%

2.00%

0.80%

1.60%

0.60%

0.50%

1.18%

0.47%

1.20%

1.09%

0.40%

0.80%

0.20%

0.40%

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. The Texas Ratio reflects modified loans, nonaccrual loans, and OREO as a percentage of capital and reserves (this ratio was modified in 2023 and prior periods will not populate).

20 X5Q4