Bank Analysis School Case Study eBook

Sunny State Bank

ASSET QUALITY RATIOS - LEVEL

Texas Ratio

Nonaccrual to Total Loans

20X5Q4

20X5Q4

Qu...

Quarter

19.66%

0.60%

20.00%

0.53%

0.50%

16.00%

0.43%

0.41%

0.40%

12.00%

0.30%

8.00%

0.20%

5.23%

4.14%

4.00%

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

20X5Q4

20X5Q4

Quarter

Quarter

2.82%

1.18%

1.20%

2.80%

2.40%

1.00%

2.00%

0.80%

1.60%

0.60%

0.51%

1.19%

0.47%

1.09%

1.20%

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 refects modifed loans, nonaccrual loans, and OREO as a percentage of capital and reserves (this ratio was modifed in 2023 and prior periods will not populate).

20X5Q4