Quarterly report [Sections 13 or 15(d)]

LOANS HELD FOR INVESTMENT AND ALLOWANCE FOR CREDIT LOSSES (Tables)

v3.26.1
LOANS HELD FOR INVESTMENT AND ALLOWANCE FOR CREDIT LOSSES (Tables)
3 Months Ended
Mar. 31, 2026
Loans Held for Investment and Allowance for Credit Losses [Abstract]  
Composition of the Loan Portfolio
(Dollars in Thousands)
March 31, 2026
December 31, 2025
Commercial, Financial and Agricultural
$
170,268
$
180,341
Real Estate – Construction
156,630
146,920
Real Estate – Commercial Mortgage
755,800
768,731
Real Estate – Residential
(1)
1,011,067
1,025,690
Real Estate – Home Equity
243,932
240,897
Consumer
(2)
180,707
183,539
Loans Held For Investment, Net of Unearned Income
$
2,518,404
$
2,546,118
(1)
Includes loans in process balances of $
14.0
million and $
5.6
million at March 31, 2026 and December 31, 2025,
respectively.
(2)
Includes overdraft balances of $
1.2
million at March 31, 2026 and December 31, 2025.
Activity in Allowance for Credit Losses
Commercial,
Real Estate
Financial,
Real Estate
Commercial
Real Estate
Real Estate
(Dollars in Thousands)
Agricultural
Construction
Mortgage
Residential
Home Equity
Consumer
Total
Three Months Ended
March 31, 2026
Beginning Balance
$
1,751
$
1,681
$
6,859
$
15,317
$
2,368
$
3,025
$
31,001
Provision for Credit Losses
137
(298)
(364)
670
8
482
635
Charge-Offs
(300)
-
-
-
(13)
(1,483)
(1,796)
Recoveries
74
-
84
77
10
914
1,159
Net (Charge-Offs) Recoveries
(226)
-
84
77
(3)
(569)
(637)
Ending Balance
$
1,662
$
1,383
$
6,579
$
16,064
$
2,373
$
2,938
$
30,999
Three Months Ended
March 31, 2025
Beginning Balance
$
1,514
$
2,384
$
5,867
$
14,568
$
1,952
$
2,966
$
29,251
Provision for Credit Losses
47
(151)
191
206
68
722
1,083
Charge-Offs
(168)
-
-
(8)
-
(1,435)
(1,611)
Recoveries
75
-
3
119
9
805
1,011
Net (Charge-Offs) Recoveries
(93)
-
3
111
9
(630)
(600)
Ending Balance
$
1,468
$
2,233
$
6,061
$
14,885
$
2,029
$
3,058
$
29,734
Loan Portfolio Aging
30-59
60-89
90 +
Total
Total
Nonaccrual
Total
(Dollars in Thousands)
DPD
DPD
DPD
Past Due
Current
Loans
Loans
March 31, 2026
Commercial, Financial and Agricultural
$
846
$
62
$
-
$
908
$
167,900
$
1,460
$
170,268
Real Estate – Construction
-
-
-
-
156,630
-
156,630
Real Estate – Commercial Mortgage
1,294
-
-
1,294
751,235
3,271
755,800
Real Estate – Residential
3,269
12
-
3,281
1,004,126
3,660
1,011,067
Real Estate – Home Equity
461
-
-
461
241,602
1,869
243,932
Consumer
686
13
-
699
179,125
883
180,707
Total
$
6,556
$
87
$
-
$
6,643
$
2,500,618
$
11,143
$
2,518,404
December 31, 2025
Commercial, Financial and Agricultural
$
537
$
172
$
-
$
709
$
178,354
$
1,278
$
180,341
Real Estate – Construction
295
-
-
295
146,625
-
146,920
Real Estate – Commercial Mortgage
1,386
-
-
1,386
764,785
2,560
768,731
Real Estate – Residential
807
1,930
-
2,737
1,020,810
2,143
1,025,690
Real Estate – Home Equity
67
-
-
67
239,061
1,769
240,897
Consumer
1,561
262
-
1,823
180,871
845
183,539
Total
$
4,653
$
2,364
$
-
$
7,017
$
2,530,506
$
8,595
$
2,546,118
Recorded Investment in Nonaccrual and Past Due Loans
March 31, 2026
December 31, 2025
Nonaccrual
Nonaccrual
Nonaccrual
Nonaccrual
With No
With
90 + Days
With No
With
90 + Days
(Dollars in Thousands)
ACL
ACL
Still Accruing
ACL
ACL
Still Accruing
Commercial, Financial and Agricultural
$
1,026
$
434
$
-
$
1,038
$
240
$
-
Real Estate – Construction
-
-
-
-
-
-
Real Estate – Commercial Mortgage
1,674
1,597
-
753
1,807
-
Real Estate – Residential
2,605
1,055
-
1,275
868
-
Real Estate – Home Equity
1,357
512
-
1,382
387
-
Consumer
-
883
-
-
845
-
Total Nonaccrual
Loans
$
6,662
$
4,481
$
-
$
4,448
$
4,147
$
-
Collateral-Dependent Loans
March 31, 2026
December 31, 2025
Real Estate
Non Real Estate
Real Estate
Non Real Estate
(Dollars in Thousands)
Secured
Secured
Secured
Secured
Commercial, Financial and Agricultural
$
-
$
1,074
$
-
$
1,087
Real Estate – Construction
-
-
-
-
Real Estate – Commercial Mortgage
3,073
-
2,450
-
Real Estate – Residential
2,628
-
1,275
-
Real Estate – Home Equity
1,361
-
1,561
-
Consumer
-
-
-
-
Total Collateral Dependent
Loans
$
7,062
$
1,074
$
5,286
$
1,087
Loans Held for Investment by Years of Origination
(Dollars in Thousands)
Term
Loans by Origination Year
Revolving
As of March 31, 2026
2026
2025
2024
2023
2022
Prior
Loans
Total
Commercial, Financial,
Agriculture:
Pass
$
9,380
$
34,767
$
20,654
$
18,368
$
20,251
$
18,188
$
43,764
$
165,372
Special Mention
78
302
116
2,661
27
93
46
3,323
Substandard
-
152
32
66
155
21
1,147
1,573
Total
$
9,458
$
35,221
$
20,802
$
21,095
$
20,433
$
18,302
$
44,957
$
170,268
Current-Period Gross
Writeoffs
$
-
$
-
$
81
$
75
$
55
$
6
$
83
$
300
Real Estate - Construction:
Pass
$
10,663
$
96,033
$
27,370
$
3,503
$
10,490
$
239
$
6,445
$
154,743
Special Mention
-
-
-
372
1,515
-
-
1,887
Total
$
10,663
$
96,033
$
27,370
$
3,875
$
12,005
$
239
$
6,445
$
156,630
Real Estate - Commercial
Mortgage:
Pass
$
21,212
$
87,220
$
65,642
$
95,144
$
166,153
$
232,070
$
31,811
$
699,252
Special Mention
-
9,744
3,012
4,252
24,648
7,760
762
50,178
Substandard
-
733
-
97
411
3,578
149
4,968
Doubtful
-
-
1,402
-
-
-
-
1,402
Total
$
21,212
$
97,697
$
70,056
$
99,493
$
191,212
$
243,408
$
32,722
$
755,800
Real Estate - Residential:
Pass
$
38,849
$
126,831
$
121,881
$
256,201
$
307,977
$
140,699
$
9,407
$
1,001,845
Special Mention
365
-
815
-
115
1,733
-
3,028
Substandard
38
-
557
426
1,200
3,858
115
6,194
Total
$
39,252
$
126,831
$
123,253
$
256,627
$
309,292
$
146,290
$
9,522
$
1,011,067
Real Estate - Home Equity:
Performing
$
279
$
351
$
8
$
297
$
18
$
516
$
238,971
$
240,440
Nonperforming
-
-
-
-
-
-
3,492
3,492
Total
$
279
$
351
$
8
$
297
$
18
$
516
$
242,463
$
243,932
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
-
$
13
$
13
Consumer:
Performing
$
19,800
$
57,351
$
19,718
$
24,448
$
26,716
$
20,732
$
11,060
$
179,825
Nonperforming
-
314
85
111
205
167
-
882
Total
$
19,800
$
57,665
$
19,803
$
24,559
$
26,921
$
20,899
$
11,060
$
180,707
Current-Period Gross
Writeoffs
$
632
$
114
$
121
$
216
$
198
$
142
$
60
$
1,483
(Dollars in Thousands)
Term
Loans by Origination Year
Revolving
As of December 31, 2025
2025
2024
2023
2022
2021
Prior
Loans
Total
Commercial, Financial,
Agriculture:
Pass
$
37,680
$
23,425
$
22,907
$
23,068
$
10,922
$
8,740
$
48,354
$
175,096
Special Mention
322
121
2,740
63
4
180
163
3,593
Substandard
-
146
95
245
16
36
1,114
1,652
Total
$
38,002
$
23,692
$
25,742
$
23,376
$
10,942
$
8,956
$
49,631
$
180,341
Current-Period Gross
Writeoffs
$
-
$
209
$
114
$
344
$
70
$
1
$
44
$
782
Real Estate - Construction:
Pass
$
76,850
$
39,024
$
3,298
$
14,996
$
53
$
187
$
9,295
$
143,703
Special Mention
-
-
372
2,127
-
-
-
2,499
Substandard
-
-
718
-
-
-
-
718
Total
$
76,850
$
39,024
$
4,388
$
17,123
$
53
$
187
$
9,295
$
146,920
Real Estate - Commercial
Mortgage:
Pass
$
93,723
$
76,348
$
101,262
$
174,959
$
92,388
$
152,307
$
22,555
$
713,542
Special Mention
9,830
4,477
5,725
20,547
3,922
4,074
720
49,295
Substandard
750
1,402
98
418
1,229
1,847
150
5,894
Total
$
104,303
$
82,227
$
107,085
$
195,924
$
97,539
$
158,228
$
23,425
$
768,731
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
4
$
-
$
4
Real Estate - Residential:
Pass
$
142,278
$
130,895
$
269,844
$
316,402
$
59,950
$
87,545
$
10,521
$
1,017,435
Special Mention
-
-
-
116
954
807
378
2,255
Substandard
-
558
429
1,201
1,310
2,341
161
6,000
Total
$
142,278
$
131,453
$
270,273
$
317,719
$
62,214
$
90,693
$
11,060
$
1,025,690
Current-Period Gross
Writeoffs
$
-
$
27
$
59
$
32
$
-
$
18
$
-
$
136
Real Estate - Home Equity:
Performing
$
391
$
9
$
411
$
19
$
106
$
587
$
237,678
$
239,201
Nonperforming
-
-
-
-
-
-
1,696
1,696
Total
$
391
$
9
$
411
$
19
$
106
$
587
$
239,374
$
240,897
Current-Period Gross
Writeoffs
$
-
$
-
$
-
$
-
$
-
$
9
$
35
$
44
Consumer:
Performing
$
63,443
$
21,866
$
27,919
$
31,464
$
21,524
$
5,164
$
11,315
$
182,695
Nonperforming
186
191
149
215
72
31
-
844
Total
$
63,629
$
22,057
$
28,068
$
31,679
$
21,596
$
5,195
$
11,315
$
183,539
Current-Period Gross
Writeoffs
$
2,789
$
376
$
1,003
$
1,036
$
454
$
144
$
152
$
5,954