Bank Analysis School - September 2023

Internal Use Only

The “Texas” Ratio also Measures Problem Assets

non-performing assets divided by capital and the allowance

Past Due a.k.a. Non-Current (over 30 days late) Nonaccrual (generally over 90 days PD) Troubled Debt Restructurings (loan term accommodations) Other Real Estate Owned (repossessed property)

“Texas” Ratio includes these balances divided by equity capital and the ALLL. Labeled on Page 1 of the UBPR for Sunny State *now UBPR: Non-Curr Lns + OREO to T1 Capital + Allowance

Internal Use Only

Sunny State Bank Texas Ratio

• Charts from Depository Deep Dive • Source data UBPR page 1