Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2025

The following tables present the balance sheet activity in the ACL by portfolio segment for loans for the three and nine month periods ended September 30, 2025 and September 30, 2024.



(dollars in thousands)	Balance June 30, 2025		Charge-Offs		Recoveries		Provision for credit losses on loans		Balance, September 30, 2025
Three Months Ended September 30, 2025
Construction, land & land development	$	1,531	$	—	$	—	$	256	$	1,787
Other commercial real estate	5,428		(283)		10		(13)		5,142
Total commercial real estate	6,959		(283)		10		243		6,929
Residential real estate	5,452		(1)		37		(1,458)		4,030
Commercial, financial & agricultural	3,060		(1,235)		25		1,956		3,806
Consumer and other	3,682		(385)		5		19		3,321
Total allowance for credit losses on loans	$	19,153	$	(1,904)	$	77	$	760	$	18,086


(dollars in thousands)	Balance June 30, 2024		Charge-Offs		Recoveries		Provision for credit losses on loans		Balance, September 30, 2024
Three Months Ended September 30, 2024
Construction, land & land development	$	1,295	$	—	$	13	$	(14)	$	1,294
Other commercial real estate	7,396		—		25		(375)		7,046
Total commercial real estate	8,691		—		38		(389)		8,340
Residential real estate	5,990		(9)		45		69		6,095
Commercial, financial & agricultural	2,015		(85)		76		885		2,891
Consumer and other	2,110		(215)		11		431		2,337
Total allowance for credit losses on loans	$	18,806	$	(309)	$	170	$	996	$	19,663



(dollars in thousands)	Balance December 31, 2024		Charge-Offs		Recoveries		Provision for credit losses on loans		Balance, September 30, 2025
Nine Months Ended September 30, 2025
Construction, land & land development	$	1,306	$	—	$	1	$	480	1,787
Other commercial real estate	6,459		(509)		20		(828)		5,142
Total commercial real estate	7,765		(509)		21		(348)		6,929
Residential real estate	5,502		(183)		165		(1,454)		4,030
Commercial, financial & agricultural	2,904		(2,149)		88		2,963		3,806
Consumer and other	2,809		(939)		24		1,427		3,321
Total allowance for credit losses on loans	$	18,980	$	(3,780)	$	298	$	2,588	$	18,086



(dollars in thousands)	Balance December 31, 2023		Charge-Offs		Recoveries		Provision for credit losses on loans		Balance, September 30, 2024
Nine Months Ended September 30, 2024
Construction, land & land development	$	2,204	$	—	$	15	$	(925)	$	1,294
Other commercial real estate	7,064		(20)		43		(41)		7,046
Total commercial real estate	9,268		(20)		58		(966)		8,340
Residential real estate	5,105		(349)		252		1,087		6,095
Commercial, financial & agricultural	2,110		(1,099)		135		1,745		2,891
Consumer and other	1,888		(466)		19		896		2,337
Total allowance for loan losses	$	18,371	$	(1,934)	$	464	$	2,762	$	19,663

The following table presents the balance and activity in the allowance for credit losses for unfunded commitments for the three and nine month periods ended September 30, 2025 and September 30, 2024.


	Three Months Ended September 30,				Nine Months Ended September 30,
(dollars in thousands)	2025		2024		2025		2024







Beginning balance	$	935	$	1,259	$	813	$	1,375

Provision for (recovery of) unfunded commitments	140		(246)		262		(362)
Ending balance	$	1,075	$	1,013	$	1,075	$	1,013