How is Nonaccrual loans ratio calculated?

RC-N 1403 / RC-C I 2122. Null policy: abstain if missing.

What source schedule does Nonaccrual loans ratio come from?

RCN, per official FFIEC Call Report instructions.

How many banks reported Nonaccrual loans ratio for 2026-06-30?

4207 banks reported a verified value for 2026-06-30. Institutions with an unavailable or unverified value are excluded, never counted as zero.

Is a higher value better?

Higher or lower is not good or bad on its own: it depends on the bank's business model, size and market, so compare a bank with similar institutions.

How often does this metric update?

Quarterly. Banks file Call Reports about 30 days after each quarter ends, and the figures here update when that data is loaded.

Asset quality · Versioned metric research

Nonaccrual loans ratio

Consolidated bank, or domestic-only 041 bank. Quarter-end reported balances. Source evidence: metric-source-contract-validation.json SHA256 38fdaa264d855efba9eacd852269d1d5ed33a76f4620c7726d21828dfb5e9a7d Open official FFIEC instructions ↗

In plain English

Nonaccrual loans ratio: what it shows

Loans on nonaccrual status, where the bank has stopped counting interest as income because payment is in doubt, divided by total loans and leases.

Where reporting institutions stand now

As of Q2 2026, 4,207 banks reported a verified value for nonaccrual loans ratio. The median was 0.36%, the middle half of them fell between 0.06% and 0.94%, and the range from the 10th to the 90th percentile ran 0.00% to 1.99%.

Over the last four quarters the median moved from 0.54% in Q2 2025 to 0.36%, down 0.18 percentage points.

Across the 42 quarters on record, from Q1 2016, the median has ranged from 0.30% (Q4 2022) to 0.73% (Q1 2016).

Why it matters

Nonaccrual loans are the clearest signal that a loan has gone bad. A rising ratio usually precedes higher provisions and charge-offs.

How to read it

Follow the ratio over several quarters and against banks of similar size. A single quarter's move can come from one large borrower.

What to watch for

It is a lagging indicator, and it does not include loans that are 90 or more days past due but still accruing; the noncurrent loans ratio adds those.

Common questions

Is a higher value better?: Higher or lower is not good or bad on its own: it depends on the bank's business model, size and market, so compare a bank with similar institutions.
How often does this metric update?: Quarterly. Banks file Call Reports about 30 days after each quarter ends, and the figures here update when that data is loaded.

v3 definition42 quarters4207 current observationsRATIO unit

Calculation contract

`RC-N 1403 / RC-C I 2122`

Source schedule: RCN

Null policy: abstain if missing

Effective: 2016-03-31 to 2026-06-30

How every metric is acquired, derived, and validated →

Definition history

Earlier versions of this metric

Each version is a distinct, dated definition — values are never silently recomputed under an older definition.

v2 · 2016-03-31 to 2026-06-30: RC-N 1406 / RC-C I 2122Null policy: abstain if missing
v1 · 2016-01-01 to superseded: RC-N 1403 / RC 2122Null policy: abstain if missing

Reading this page

Percentiles describe position, not merit.

P10 through P90 below mark where 4207 banks' reported nonaccrual loans ratio values fell for 2026-06-30 — the median (P50) splits that group in half; it is not a target. The trend chart above follows that median quarter to quarter, and the distribution chart traces the full P10–P90 band. A higher or lower reported value is not labeled favorable or unfavorable here — that depends on the metric, the institution's business model, and context this page does not assert.

Accessible line chart

Nonaccrual loans ratio — covered-bank median

View chart data as a table

Period	Value	Revision	Event
2016-09-30	0.642 percent	No marker	None
2016-12-31	0.626 percent	No marker	None
2017-03-31	0.608 percent	No marker	None
2017-06-30	0.571 percent	No marker	None
2017-09-30	0.541 percent	No marker	None
2017-12-31	0.516 percent	No marker	None
2018-03-31	0.509 percent	No marker	None
2018-06-30	0.481 percent	No marker	None
2018-09-30	0.48 percent	No marker	None
2018-12-31	0.468 percent	No marker	None
2019-03-31	0.486 percent	No marker	None
2019-06-30	0.45 percent	No marker	None
2019-09-30	0.446 percent	No marker	None
2019-12-31	0.438 percent	No marker	None
2020-03-31	0.492 percent	No marker	None
2020-06-30	0.514 percent	No marker	None
2020-09-30	0.564 percent	No marker	None
2020-12-31	0.556 percent	No marker	None
2021-03-31	0.499 percent	No marker	None
2021-06-30	0.486 percent	No marker	None
2021-09-30	0.43 percent	No marker	None
2021-12-31	0.398 percent	No marker	None
2022-03-31	0.371 percent	No marker	None
2022-06-30	0.313 percent	No marker	None
2022-09-30	0.305 percent	No marker	None
2022-12-31	0.296 percent	No marker	None
2023-03-31	0.331 percent	No marker	None
2023-06-30	0.369 percent	No marker	None
2023-09-30	0.379 percent	No marker	None
2023-12-31	0.424 percent	No marker	None
2024-03-31	0.492 percent	No marker	None
2024-06-30	0.512 percent	No marker	None
2024-09-30	0.571 percent	No marker	None
2024-12-31	0.573 percent	No marker	None
2025-03-31	0.569 percent	No marker	None
2025-06-30	0.539 percent	No marker	None
2025-09-30	0.458 percent	No marker	None
2025-12-31	0.482 percent	No marker	None
2026-03-31	0.517 percent	No marker	None
2026-06-30	0.358 percent	No marker	None

Source: FFIEC Call Reports; OptimaYield versioned semantic layer. Color is supplemented by shape and labels; reduced-motion users receive no chart animation.

Historical distribution

Nonaccrual loans ratio across covered banks

Median with interquartile and P10–P90 ranges across verified observations.

2026-06-30 latest period4,207 observations0.36% median0.06%–0.94% interquartile range

View distribution data as a table

Period	Population	P10	P25	Median	P75	P90
2026-06-30	4,207	0.00%	0.06%	0.36%	0.94%	1.99%
2026-03-31	1,041	0.06%	0.21%	0.52%	0.92%	1.56%
2025-12-31	1,048	0.05%	0.20%	0.48%	0.89%	1.49%
2025-09-30	1,045	0.05%	0.21%	0.46%	0.84%	1.50%
2025-06-30	154	0.11%	0.33%	0.54%	0.84%	1.15%
2025-03-31	157	0.11%	0.32%	0.57%	0.81%	1.14%
2024-12-31	157	0.11%	0.31%	0.57%	0.84%	1.13%
2024-09-30	158	0.10%	0.31%	0.57%	0.81%	1.10%
2024-06-30	155	0.09%	0.29%	0.51%	0.72%	1.01%
2024-03-31	156	0.08%	0.27%	0.49%	0.74%	1.05%
2023-12-31	157	0.08%	0.22%	0.42%	0.67%	0.88%
2023-09-30	155	0.07%	0.21%	0.38%	0.59%	0.85%
2023-06-30	155	0.08%	0.19%	0.37%	0.54%	0.77%
2023-03-31	159	0.07%	0.18%	0.33%	0.51%	0.74%
2022-12-31	157	0.06%	0.16%	0.30%	0.47%	0.72%
2022-09-30	157	0.05%	0.16%	0.30%	0.48%	0.68%
2022-06-30	158	0.06%	0.17%	0.31%	0.51%	0.75%
2022-03-31	159	0.08%	0.20%	0.37%	0.58%	0.85%
2021-12-31	158	0.07%	0.21%	0.40%	0.59%	0.93%
2021-09-30	160	0.09%	0.26%	0.43%	0.68%	1.07%
2021-06-30	158	0.11%	0.25%	0.49%	0.79%	1.20%
2021-03-31	156	0.14%	0.30%	0.50%	0.84%	1.16%
2020-12-31	149	0.14%	0.32%	0.56%	0.82%	1.20%
2020-09-30	149	0.14%	0.28%	0.56%	0.84%	1.35%
2020-06-30	146	0.12%	0.28%	0.51%	0.77%	1.12%
2020-03-31	142	0.11%	0.27%	0.49%	0.71%	1.06%
2019-12-31	139	0.09%	0.24%	0.44%	0.67%	0.92%
2019-09-30	142	0.09%	0.25%	0.45%	0.64%	0.91%
2019-06-30	140	0.11%	0.23%	0.45%	0.68%	0.96%
2019-03-31	140	0.08%	0.26%	0.49%	0.67%	0.99%
2018-12-31	136	0.08%	0.27%	0.47%	0.67%	0.96%
2018-09-30	137	0.08%	0.27%	0.48%	0.68%	1.01%
2018-06-30	134	0.07%	0.27%	0.48%	0.74%	1.05%
2018-03-31	132	0.07%	0.26%	0.51%	0.77%	1.06%
2017-12-31	123	0.08%	0.28%	0.52%	0.83%	1.13%
2017-09-30	125	0.06%	0.28%	0.54%	0.94%	1.23%
2017-06-30	121	0.07%	0.27%	0.57%	0.92%	1.28%
2017-03-31	118	0.07%	0.29%	0.61%	0.95%	1.30%
2016-12-31	114	0.07%	0.33%	0.63%	0.98%	1.36%
2016-09-30	114	0.07%	0.35%	0.64%	1.05%	1.45%

Source: FFIEC Call Reports; OptimaYield versioned semantic layer. Population can change with filings, failures, mergers and eligibility. Missing values are excluded, never converted to zero.

Current distribution

Percentile history

Percentiles exclude unavailable values; they do not convert missing observations to zero.

Period	Population	P10	P25	Median	P75	P90
2026-06-30	4207	0.00%	0.06%	0.36%	0.94%	1.99%
2026-03-31	1041	0.06%	0.21%	0.52%	0.92%	1.56%
2025-12-31	1048	0.05%	0.20%	0.48%	0.89%	1.49%
2025-09-30	1045	0.05%	0.21%	0.46%	0.84%	1.50%
2025-06-30	154	0.11%	0.33%	0.54%	0.84%	1.15%
2025-03-31	157	0.11%	0.32%	0.57%	0.81%	1.14%
2024-12-31	157	0.11%	0.31%	0.57%	0.84%	1.13%
2024-09-30	158	0.10%	0.31%	0.57%	0.81%	1.10%
2024-06-30	155	0.09%	0.29%	0.51%	0.72%	1.01%
2024-03-31	156	0.08%	0.27%	0.49%	0.74%	1.05%
2023-12-31	157	0.08%	0.22%	0.42%	0.67%	0.88%
2023-09-30	155	0.07%	0.21%	0.38%	0.59%	0.85%
2023-06-30	155	0.08%	0.19%	0.37%	0.54%	0.77%
2023-03-31	159	0.07%	0.18%	0.33%	0.51%	0.74%
2022-12-31	157	0.06%	0.16%	0.30%	0.47%	0.72%
2022-09-30	157	0.05%	0.16%	0.30%	0.48%	0.68%
2022-06-30	158	0.06%	0.17%	0.31%	0.51%	0.75%
2022-03-31	159	0.08%	0.20%	0.37%	0.58%	0.85%
2021-12-31	158	0.07%	0.21%	0.40%	0.59%	0.93%
2021-09-30	160	0.09%	0.26%	0.43%	0.68%	1.07%
2021-06-30	158	0.11%	0.25%	0.49%	0.79%	1.20%
2021-03-31	156	0.14%	0.30%	0.50%	0.84%	1.16%
2020-12-31	149	0.14%	0.32%	0.56%	0.82%	1.20%
2020-09-30	149	0.14%	0.28%	0.56%	0.84%	1.35%
2020-06-30	146	0.12%	0.28%	0.51%	0.77%	1.12%
2020-03-31	142	0.11%	0.27%	0.49%	0.71%	1.06%
2019-12-31	139	0.09%	0.24%	0.44%	0.67%	0.92%
2019-09-30	142	0.09%	0.25%	0.45%	0.64%	0.91%
2019-06-30	140	0.11%	0.23%	0.45%	0.68%	0.96%
2019-03-31	140	0.08%	0.26%	0.49%	0.67%	0.99%
2018-12-31	136	0.08%	0.27%	0.47%	0.67%	0.96%
2018-09-30	137	0.08%	0.27%	0.48%	0.68%	1.01%
2018-06-30	134	0.07%	0.27%	0.48%	0.74%	1.05%
2018-03-31	132	0.07%	0.26%	0.51%	0.77%	1.06%
2017-12-31	123	0.08%	0.28%	0.52%	0.83%	1.13%
2017-09-30	125	0.06%	0.28%	0.54%	0.94%	1.23%
2017-06-30	121	0.07%	0.27%	0.57%	0.92%	1.28%
2017-03-31	118	0.07%	0.29%	0.61%	0.95%	1.30%
2016-12-31	114	0.07%	0.33%	0.63%	0.98%	1.36%
2016-09-30	114	0.07%	0.35%	0.64%	1.05%	1.45%
2016-06-30	112	0.08%	0.31%	0.67%	0.98%	1.40%
2016-03-31	109	0.06%	0.31%	0.73%	1.07%	1.47%

Institution drilldown

Highest reported values

Institution drilldown

Lowest reported values

Institution discovery

Search verified rankings by quarter

4,207 matched institutions · selected period 2026-06-30

Reporting quarterBank name or FDIC certificateOrder

Rank	Institution	FDIC	Value	Percentile
#1	LAMONT BANK OF ST JOHN	8681	48.61%	P100
#2	AMERICAN TRUST&SAVINGS BANK	10120	30.07%	P100
#3	MONET BANK	32574	25.76%	P100
#4	NANO BANC	58590	25.73%	P100
#5	CALIFORNIA PACIFIC BANK	23242	15.93%	P100
#6	FIRST&PEOPLES BANK&TRUST CO	8122	15.30%	P100
#7	GRAND RIVERS COMMUNITY BANK	10816	13.83%	P100
#8	GN BANK	29399	13.11%	P100
#9	BERKSHIRE BANK	27503	12.68%	P100
#10	SOLON STATE BANK	232	11.69%	P100
#11	BANK OF ONTARIO	21085	11.17%	P100
#12	FIRST SOUTHERN BANK	29332	10.80%	P100
#13	UNITED BANK OF PHILADELPHIA	33568	10.74%	P100
#14	MICRONESIA	26539	9.98%	P100
#15	BHM BANK	35314	9.48%	P100
#16	INTERNATIONAL BK OF COM	25679	9.16%	P100
#17	FIRST SECURITY BANK&TRUST CO	17001	8.95%	P100
#18	FIRST STATE BANK IN TEMPLE	5999	8.60%	P100
#19	PEOPLES BANK&TRUST CO	2331	8.55%	P100
#20	IDABEL NATIONAL BANK	4241	8.39%	P100
#21	UNITY BANK	8714	8.39%	P100
#22	FIRST B&T CO OF ILLINOIS	18641	8.37%	P100
#23	FIRST NB OF FAIRFAX	5142	8.12%	P99
#24	IUKA STATE BANK	11317	7.98%	P99
#25	WASHITA VALLEY BANK	2308	7.90%	P99
#26	ALLNATIONS BANK	4051	7.87%	P99
#27	TIOGA-FRANKLIN SAVINGS BANK	33802	7.84%	P99
#28	STATE BANK OF SCOTIA	14069	7.81%	P99
#29	RED RIVER STATE BANK	15820	7.74%	P99
#30	HOME SAVINGS BANK FSB	31723	7.46%	P99
#31	CITIZENS BANK&TRUST CO	16417	7.15%	P99
#32	TEXAS ADVANTAGE CMTY BANK NA	58450	7.09%	P99
#33	NEWTEK BANK NATIONAL ASSN	18734	7.00%	P99
#34	SOUTH LAFOURCHE B&T CO	19755	6.95%	P99
#35	WILMINGTON TRUST NA	34069	6.86%	P99
#36	BANK OF GUEYDAN	8144	6.77%	P99
#37	MIDWEST REGIONAL BANK	8889	6.61%	P99
#38	OLD GLORY BANK	18924	6.58%	P99
#39	FIRST UTAH BANK	22738	6.39%	P99
#40	FARMERS BANK	57335	6.35%	P99
#41	HEADWATERS STATE BANK	9035	6.35%	P99
#42	FIRST ENTERPRISE BANK	4049	6.33%	P99
#43	STERLING FEDERAL BANK FSB	27664	6.26%	P99
#44	BANK OF FRANKEWING	1484	6.25%	P99
#45	NEW OMNI BANK NATIONAL ASSN	23086	6.24%	P99
#46	ENTERPRISE BANK	34786	6.18%	P99
#47	SNB BANK NATIONAL ASSN	4196	6.18%	P99
#48	PEOPLES NB OF KEWANEE	926	6.15%	P99
#49	FIRST STATE BANK OF BIGFORK	10991	5.96%	P99
#50	MUTUALONE BANK	26395	5.92%	P99

Related metrics

Other definitions from the same schedule or domain

Grouped by shared source schedule where derivable, otherwise by the same analytical domain — not a claim of statistical correlation.

Reported values and deterministic derived observations are research inputs, not ratings or predictions. Cohort composition changes over time; use peer reports for a controlled cohort comparison.