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Loans and Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2026

Loans consisted of the following at March 31, 2026 and December 31, 2025:


	March 31, 2026		December 31, 2025
	(dollars in thousands)
Loans held for investment:
Construction and development	$	512,681	$	570,749
Commercial, financial & agricultural	1,740,689		1,761,287
Non-owner-occupied commercial real estate	3,267,008		3,150,269
Owner-occupied commercial real estate	1,583,461		1,580,260
Commercial real estate	4,850,469		4,730,529
Total commercial loans	7,103,839		7,062,565
Residential mortgage loans	3,423,146		3,321,101
Home equity lines of credit	422,737		410,845
Consumer credit card	93,171		98,310
Other consumer loans	499,019		551,395
Total residential and consumer loans	4,438,073		4,381,651
Total unpaid principal balance	11,541,912		11,444,216
Add: Unearned income	(9,342)		(9,611)
Loans, held for investment	11,532,570		11,434,605
Loans held for sale	29,457		54,119
Total loans and leases	$	11,562,027	$	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.


	March 31, 2026
	(dollars in thousands)
Balance of loans to related parties, beginning of year	$	340,010
New loans	8,725
Repayments	(10,244)
Change in relationship	(32,839)
Balance of loans to related parties, March 31, 2026	$	305,653

Schedule of Credit Loss Model Inputs

The assumptions utilized in estimating the Company's allowance for credit losses at March 31, 2026 and December 31, 2025 are discussed below.


Key Assumption	March 31, 2026	December 31, 2025
Overall economic forecast	- Forecast provided by Oxford Economics - The baseline forecast reflects impact from the Iran war, with consumer prices pushed markedly higher. The forecast assumes the war wraps up in coming months and is not a prolonged conflict. - Increased uncertainty and softer demand will delay labor market improvement, keeping unemployment higher for longer.	- 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 ranging from 4.5% to 4.3% - GDP growth forecast of 2.4% -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 factors	Qualitative adjustments for: - Economic, government policy, and geopolitical uncertainties - Impact of inflation and interest rates on borrower ability to repay - 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 months ended March 31, 2026 and March 31, 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 March 31, 2026
					Commercial real estate				Residential real estate				Consumer
	Construction & development		Commercial, financial & agricultural		Non-owner occupied CRE		Owner occupied CRE		Residential mortgage loans		Home 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	(2,765)		2,072		817		401		749		307		646		898		3,125
Loans charged off	-		(1,844)		-		(103)		(83)		(14)		(1,121)		(2,333)		(5,498)
Recoveries on loans previously charged off	1		1,425		153		51		21		1		272		664		2,588
Balance at end of period	$	12,219	$	25,127	$	25,607	$	10,609	$	49,028	$	5,836	$	8,603	$	12,860	$	149,889
Liability for unfunded commitments
Balance at beginning of period	$	104	$	116	$	8	$	7	$	9	$	105	$	-	$	-	$	349
Provision for credit losses on unfunded lending commitments	(13)		22		-		2		1		8		-		-		20
Balance at end of period	$	91	$	138	$	8	$	9	$	10	$	113	$	-	$	-	$	369
Allowance for credit losses on loans and liability for unfunded lending commitments	$	12,310	$	25,265	$	25,615	$	10,618	$	49,038	$	5,949	$	8,603	$	12,860	$	150,258


	Three Months Ended March 31, 2025
					Commercial real estate				Residential real estate				Consumer
	Construction & development		Commercial, financial & agricultural		Non-owner occupied CRE		Owner occupied CRE		Residential mortgage loans		Home 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	(1,144)		328		2,383		510		587		250		335		(337)		2,912
Loans charged off	-		(786)		(816)		-		(169)		-		(834)		(3,022)		(5,627)
Recoveries on loans previously charged off	16		417		-		1		111		2		190		1,437		2,174
Balance at end of period	$	12,991	$	23,874	$	26,382	$	10,451	$	44,000	$	4,757	$	7,990	$	23,293	$	153,738
Liability for unfunded commitments
Balance at beginning of period	$	165	$	161	$	6	$	10	$	7	$	135	$	-	$	-	$	484
Provision for credit losses on unfunded lending commitments	66		(23)		-		(1)		6		(42)		-		-		6
Balance at end of period	$	231	$	138	$	6	$	9	$	13	$	93	$	-	$	-	$	490
Allowance for credit losses on loans and liability for unfunded lending commitments	$	13,222	$	24,012	$	26,388	$	10,460	$	44,013	$	4,850	$	7,990	$	23,293	$	154,228

The risk category of loans in the portfolio as of March 31, 2026 and December 31, 2025 are as follows:


	March 31, 2026
	Term Loans Amortized Cost Basis by Origination Year
	2026		2025		2024		2023		2022		Prior		Revolving loans amortized cost basis		Total
	(dollars in thousands)
Construction and development
Risk Rating
Pass	$	21,826	$	165,052	$	166,525	$	17,905	$	59,312	$	32,641	$	37,070	$	500,331
Watch	-		542		358		-		4,109		-		-		5,009
Substandard	-		1,913		2,612		-		2,264		475		-		7,264
Non-accrual	-		-		-		-		-		77		-		77
Total construction and development	21,826		167,507		169,495		17,905		65,685		33,193		37,070		512,681
Gross write-offs for the three months ended March 31, 2026	-		-		-		-		-		-		-		-
Commercial, financial & agricultural
Risk Rating
Pass	108,245		344,881		233,866		135,276		138,574		277,179		469,569		1,707,590
Watch	769		433		1,318		684		444		5,466		1,082		10,196
Substandard	209		1,167		911		1,178		534		8,306		316		12,621
Non-accrual	-		214		191		1,414		3,166		4,690		607		10,282
Total commercial, financial & agricultural	109,223		346,695		236,286		138,552		142,718		295,641		471,574		1,740,689
Gross write-offs for the three months ended March 31, 2026	17		550		275		173		(1)		334		496		1,844
Non-owner occupied CRE
Risk Rating
Pass	104,465		422,725		287,221		269,844		560,914		1,434,450		44,740		3,124,359
Watch	-		2,951		524		1,712		19,493		56,022		559		81,261
Substandard	-		-		916		4,986		23,475		22,603		-		51,980
Non-accrual	-		-		-		-		6,565		2,843		-		9,408
Total non-owner occupied CRE	104,465		425,676		288,661		276,542		610,447		1,515,918		45,299		3,267,008
Gross write-offs for the three months ended March 31, 2026	-		-		-		-		-		-		-		-
Owner occupied CRE
Risk Rating
Pass	58,043		244,856		129,615		108,991		168,594		700,161		113,689		1,523,949
Watch	391		-		1,136		2,577		2,863		16,830		979		24,776
Substandard	975		412		2,030		3,623		13,783		9,101		1,546		31,470
Non-accrual	-		-		-		140		1,127		1,999		-		3,266
Total owner occupied CRE	59,409		245,268		132,781		115,331		186,367		728,091		116,214		1,583,461
Gross write-offs for the three months ended March 31, 2026	48		-		-		-		-		55		-		103


	March 31, 2026
	Term Loans Amortized Cost Basis by Origination Year
	2026		2025		2024		2023		2022		Prior		Revolving loans amortized cost basis		Total
	(dollars in thousands)
Residential mortgage loans

Accrual	261,883		886,239		486,135		396,501		511,485		794,978		61,590		3,398,811
Non-accrual	-		508		6,071		8,338		2,996		6,422		-		24,335
Total Residential mortgage loans	261,883		886,747		492,206		404,839		514,481		801,400		61,590		3,423,146
Gross write-offs for the three months ended March 31, 2026	83		-		-		-		-		-		-		83
Home equity lines of credit

Accrual	376		323		411		21		97		2,882		417,390		421,500
Non-accrual	-		-		-		-		-		-		1,237		1,237
Total home equity lines of credit	376		323		411		21		97		2,882		418,627		422,737
Gross write-offs for the three months ended March 31, 2026	14		-		-		-		-		-		-		14
Consumer credit card

Current	-		-		-		-		-		-		91,960		91,960
30-89 days	-		-		-		-		-		-		868		868
90+days	-		-		-		-		-		-		343		343
Total consumer credit card	-		-		-		-		-		-		93,171		93,171
Gross write-offs for the three months ended March 31, 2026	-		-		-		-		-		-		1,121		1,121
All other consumer

Current	27,831		94,424		90,614		95,366		81,292		71,156		27,619		488,302
30-89 days	13		823		806		2,265		2,478		1,573		-		7,958
90+ days	-		-		-		-		-		-		-		-
Non-accrual	-		296		475		775		642		571		-		2,759
Total all other consumer	27,844		95,543		91,895		98,406		84,412		73,300		27,619		499,019
Gross write-offs for the three months ended March 31, 2026	300		270		232		663		575		293		-		2,333
Total loans	$	585,026	$	2,167,759	$	1,411,735	$	1,051,596	$	1,604,207	$	3,450,425	$	1,271,164	$	11,541,912
Gross write-offs for the three months ended March 31, 2026	462		820		507		836		574		682		1,617		5,498


	December 31, 2025
	Term Loans Amortized Cost Basis by Origination Year
	2025		2024		2023		2022		2021		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
Watch	529		244		1,486		3,490		-		-		-		5,749
Substandard	-		-		4,095		2,266		-		521		-		6,882
Non-accrual	-		-		-		-		-		81		-		81
Total construction and development	165,978		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
	2025	2024	2023	2022	2021	Prior	Revolving loans amortized cost basis	Total
	(dollars in thousands)
Commercial, financial & agricultural
Risk Rating
Pass	383,642	257,121	147,877	154,197	94,111	211,879	475,596	1,724,423
Watch	1,883	1,294	891	652	98	204	1,082	6,104
Substandard	1,981	1,428	1,113	1,242	7,922	11,211	282	25,179
Non-accrual	38	47	1,439	2,990	47	315	705	5,581
Total commercial, financial & agricultural	387,544	259,890	151,320	159,081	102,178	223,609	477,665	1,761,287
Gross write-offs for the year ended December 31, 2025	1,393	358	1,148	824	100	746	180	4,749
Non-owner occupied CRE
Risk Rating
Pass	417,956	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 CRE	417,956	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
Pass	231,225	132,459	110,736	173,201	235,419	517,212	111,649	1,511,901
Watch	1,133	1,154	4,080	3,006	5,634	16,519	1,229	32,755
Substandard	418	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 CRE	232,776	135,662	118,510	192,448	242,217	543,898	114,749	1,580,260
Gross write-offs for the year ended December 31, 2025	-	-	-	384	-	-	-	384
Residential mortgage loans

Accrual	912,652	544,631	429,302	529,876	394,244	440,662	45,841	3,297,208
Non-accrual	510	4,328	8,425	3,002	4,121	3,507	-	23,893
Total Residential mortgage loans	913,162	548,959	437,727	532,878	398,365	444,169	45,841	3,321,101
Gross write-offs for the year ended December 31, 2025	263	30	189	158	91	-	-	731
Home equity lines of credit

Accrual	1,061	16	598	99	249	2,707	404,912	409,642
Non-accrual	-	-	-	-	-	-	1,203	1,203
Total home equity lines of credit	1,061	16	598	99	249	2,707	406,115	410,845
Gross write-offs for the year ended December 31, 2025	25	-	-	-	-	-	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
	2025		2024		2023		2022		2021		Prior		Revolving loans amortized cost basis		Total
	(dollars in thousands)
All other consumer

Current	108,542		103,299		109,084		95,649		46,525		36,933		39,228		539,260
30-89 days	647		1,573		2,400		2,872		1,424		863		-		9,779
90+ days	-		-		-		-		-		-		-		-
Non-accrual	201		259		673		605		360		258		-		2,356
Total all other consumer	109,390		105,131		112,157		99,126		48,309		38,054		39,228		551,395
Gross write-offs for the year ended December 31, 2025	3,172		1,201		2,004		2,112		1,285		1,212		-		10,986
Total loans	$	2,227,867	$	1,515,960	$	1,123,960	$	1,669,056	$	1,259,295	$	2,399,670	$	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 March 31, 2026 and December 31, 2025. Balances in the tables below represent total unpaid principal balances gross of unearned and unamortized loan fees and costs.


	March 31, 2026
	Current or less than 30 days past due		30 - 89 Days past due		90 Days past due and still accruing		Nonaccrual		Total
Loans held for investment:	(dollars in thousands)
Construction and development	$	512,330	$	274	$	-	$	77	$	512,681
Commercial, financial & agricultural	1,726,479		3,890		38		10,282		1,740,689
Non-owner-occupied commercial real estate	3,249,170		8,430		-		9,408		3,267,008
Owner-occupied commercial real estate	1,576,598		3,597		-		3,266		1,583,461
Total commercial real estate	4,825,768		12,027		-		12,674		4,850,469
Total commercial loans	7,064,577		16,191		38		23,033		7,103,839
Residential mortgage loans	3,380,559		18,047		205		24,335		3,423,146
Home equity lines of credit	420,147		1,228		125		1,237		422,737
Consumer credit card	91,960		868		343		-		93,171
Other consumer loans	488,302		7,958		-		2,759		499,019
Total residential and consumer loans	4,380,968		28,101		673		28,331		4,438,073
Total	$	11,445,545	$	44,292	$	711	$	51,364	$	11,541,912


	December 31, 2025
	Current or less than 30 days past due		30 - 89 Days past due		90 Days past due and still accruing		Nonaccrual		Total
Loans held for investment:	(dollars in thousands)
Construction and development	$	570,668	$	-	$	-	$	81	$	570,749
Commercial, financial & agricultural	1,751,575		4,097		34		5,581		1,761,287
Non-owner-occupied commercial real estate	3,137,206		4,056		-		9,007		3,150,269
Owner-occupied commercial real estate	1,575,921		1,797		-		2,542		1,580,260
Total commercial real estate	4,713,127		5,853		-		11,549		4,730,529
Total commercial loans	7,035,370		9,950		34		17,211		7,062,565
Residential mortgage loans	3,283,403		12,943		862		23,893		3,321,101
Home equity lines of credit	408,114		1,361		167		1,203		410,845
Consumer credit card	96,988		1,042		280		-		98,310
Other consumer loans	539,260		9,779		-		2,356		551,395
Total residential and consumer loans	4,327,765		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 March 31, 2026 and December 31, 2025, by the expected source of repayment.


	March 31, 2026
	Real Estate		Business Assets		Total
	(dollars in thousands)
Construction and development	$	2,099	$	-	$	2,099
Commercial, financial & agricultural	-		8,975		8,975
Non-owner-occupied commercial real estate	9,429		-		9,429
Owner-occupied commercial real estate	4,030		-		4,030
Residential mortgage loans	424		-		424
Home equity lines of credit	39		-		39


Total	$	16,021	$	8,975	$	24,996


	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 estate	9,029		-		9,029
Owner-occupied commercial real estate	4,049		-		4,049
Residential mortgage loans	616		-		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 March 31, 2026 and 2025 of loans that were modified during the three months ended March 31, 2026 and 2025.


	Three Months Ended March 31, 2026
	Term Extension		Payment Delay		Interest Rate Reduction		Interest/Fees Forgiven		Other		Total		% of Total Loan Category

	(dollars in thousands)
Construction and development	$	6,633	$	-	$	-	$	-	$	-	$	6,633	1.29	%
Commercial, financial & agricultural	544		-		-		-		-		544		0.03	%
Non-owner occupied CRE	19,904		892		-		-		-		20,796		0.64	%
Owner occupied CRE	4,430		229		-		-		-		4,659		0.29	%
Total commercial real estate	24,334		1,121		-		-		-		25,455		0.52	%
Residential mortgage loans	5,106		-		501		-		177		5,784		0.17	%
Home equity lines of credit	-		-		-		-		-		-		-	%
Total residential loans	5,106		-		501		-		177		5,784		0.15	%
All other consumer	66		-		147		-		-		213		0.04	%
Total	$	36,683	$	1,121	$	648	$	-	$	177	$	38,629	0.33	%


	Three Months Ended March 31, 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 & agricultural	74		-		7		1,291		-		1,372		0.08	%
Non-owner occupied CRE	9,159		-		-		-		-		9,159		0.28	%
Owner occupied CRE	620		-		934		1,720		-		3,274		0.20	%
Total commercial real estate	9,779		-		934		1,720		-		12,433		0.25	%
Residential mortgage loans	942		275		1,245		50		-		2,512		0.09	%
Home equity lines of credit	255		-		-		-		-		255		0.07	%
Total residential loans	1,197		275		1,245		50		-		2,767		0.09	%
All other consumer	322		395		114		-		-		831		0.09	%
Total	$	11,491	$	670	$	2,300	$	3,061	$	-	$	17,522	0.15	%

The following tables summarize the financial impact of loan modifications and payment deferrals during the year ended March 31, 2026 and 2025.


	Three Months Ended March 31, 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	$	-	-	4	-	%
Commercial, financial & agricultural	-		-	10	-	%
Non-owner occupied CRE	-		116	4	-	%
Owner occupied CRE	-		1	5	-	%
Residential mortgage loans	-		-	20	5.52	%
Home equity lines of credit	-		-	-	-	%
All other consumer	-		-	2	7.59	%
Total	$	-


	Three Months Ended March 31, 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	$	-	-	6	-	%
Commercial, financial & agricultural	3		-	15	-	%
Non-owner occupied CRE	-		-	14	-	%
Owner occupied CRE	7		-	15	0.50	%
Residential mortgage loans	3		5	48	0.98	%
Home equity lines of credit	-		-	-	-	%
All other consumer	-		24	5	3.10	%
Total	$	13

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 three months ended March 31, 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.


	Three Months Ended March 31, 2026
	Term Extension		Payment Delay		Interest Rate Reduction		Interest/Fee Forgiveness		Other		Total		% of Total Loan Category

	(dollars in thousands)
Construction and development	$	118	$	-	$	-	$	-	$	-	$	118	0.02	%
Commercial, financial & agricultural	725		212		115		-		-		1,052		0.06	%
Non-owner-occupied commercial real estate	-		-		-		-		6,069		6,069		0.19	%
Owner-occupied commercial real estate	189		1,127		-		-		-		1,316		0.08	%
Total commercial real estate	189		1,127		-		-		6,069		7,385		0.15	%
Residential mortgage loans	-		-		-		-		-		-		0.00	%
Home equity lines of credit	-		-		-		-		-		-		0.00	%
Total residential loans	-		-		-		-		-		-		0.00	%
All other consumer	89		-		36		-		-		125		0.02	%
Total	$	1,120	$	1,339	$	151	$	-	$	6,069	$	8,679	0.08	%


	Three Months Ended March 31, 2025
	Term Extension		Payment Delay		Interest Rate Reduction		Interest/Fee Forgiveness		Other		Total		% of Total Loan Category

	(dollars in thousands)
Construction and development	$	1,869	$	-	$	-	$	-	$	-	$	1,869	0.24	%
Commercial, financial & agricultural	98		-		-		-		-		98		0.01	%
Non-owner-occupied commercial real estate	3,340		-		-		-		-		3,340		0.10	%
Owner-occupied commercial real estate	1,412		-		-		-		-		1,412		0.09	%
Total commercial real estate	4,752		-		-		-		-		4,752		0.10	%
Residential mortgage loans	485		-		-		-		-		485		0.02	%
Home equity lines of credit	-		-		-		-		-		-		0.00	%
Total residential loans	485		-		-		-		-		485		0.02	%
All other consumer	21		-		110		-		-		131		0.01	%
Total	$	7,225	$	-	$	110	$	-	$	-	$	7,335	0.06	%

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 March 31, 2026 and 2025.


	March 31, 2026
	Current		30-89 Days Past Due		90 Days Past Due		Non-accrual		Total
	(dollars in thousands)
Construction and development	$	8,754	$	-	$	-	$	195	$	8,949
Commercial, financial & agricultural	1,058		126		-		3,402		4,586
Non-owner-occupied commercial real estate	11,679		16,439		-		6,565		34,683
Owner-occupied commercial real estate	12,206		-		-		1,435		13,641
Total commercial real estate	23,885		16,439		-		8,000		48,324
Residential mortgage loans	3,634		27		-		5,495		9,156
Home equity lines of credit	450		-		-		-		450
Total residential loans	4,084		27		-		5,495		9,606
All other consumer	369		175		-		89		633
Total	$	38,150	$	16,767	$	-	$	17,181	$	72,098


	March 31, 2025
	Current		30-89 Days Past Due		90 Days Past Due		Non-accrual		Total
	(dollars in thousands)
Construction and development	$	2,785	$	-	$	-	$	1,743	$	4,528
Commercial, financial & agricultural	4,582		-		-		344		4,926
Non-owner-occupied commercial real estate	11,176		-		-		11,281		22,457
Owner-occupied commercial real estate	6,480		-		-		1,756		8,236
Total commercial real estate	17,656		-		-		13,037		30,693
Residential mortgage loans	2,751		580		-		4,948		8,279
Home equity lines of credit	-		-		-		-		-
Total residential loans	2,751		580		-		4,948		8,279
All other consumer	1,919		-		-		-		1,919
Total	$	29,693	$	580	$	-	$	20,072	$	50,345