Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of Roll Forward of The Allowance for Loan Losses

The following tables provide a roll-forward of the allowance for credit losses by loan category and nonaccrual loans with no allowance for credit losses for the periods presented:


	Commercial and industrial		Construction and land development		Real Estate - 1-4 Family Mortgage		Commercial real estate - owner occupied		Commercial real estate - non owner occupied		Consumer		Total
Three Months Ended March 31, 2026
Allowance for credit losses:
Beginning balance	$	57,831	$	31,359	$	61,249	$	38,961	$	99,605	$	4,950	$	293,955

Charge-offs	(1,070)		(1)		(525)		(1,136)		(198)		(330)		(3,260)
Recoveries	150		—		26		676		63		28		943
Net charge-offs	(920)		(1)		(499)		(460)		(135)		(302)		(2,317)
Provision for (recovery of) credit losses on loans	8,903		5,611		5,903		(1,060)		(15,090)		(43)		4,224
Ending balance	$	65,814	$	36,969	$	66,653	$	37,441	$	84,380	$	4,605	$	295,862










Nonaccruing loans with no allowance for credit losses	$	23,394	$	5,146	$	2,473	$	8,805	$	28,598	$	—	$	68,416


	Commercial and industrial		Construction and land development		Real Estate - 1-4 Family Mortgage		Commercial real estate - owner occupied		Commercial real estate - non owner occupied		Consumer		Total
Three Months Ended March 31, 2025
Allowance for credit losses:
Beginning balance	$	41,864	$	19,200	$	45,498	$	16,993	$	71,664	$	6,537	$	201,756

Charge-offs	(94)		—		(309)		(461)		—		(265)		(1,129)
Recoveries	967		—		33		4		2		248		1,254
Net recoveries (charge-offs)	873		—		(276)		(457)		2		(17)		125
(Recovery of) provision for credit losses on loans	(853)		1,645		2,879		1,290		(2,885)		(26)		2,050
Ending balance	$	41,884	$	20,845	$	48,101	$	17,826	$	68,781	$	6,494	$	203,931










Nonaccruing loans with no allowance for credit losses	$	5,134	$	711	$	5,384	$	6,418	$	3,914	$	—	$	21,561

Scheduled Of Collateral Dependent Loans Type of Collateral and Allowance For Credit Losses

The following tables present collateral dependent loans by loan portfolio segment and by type of collateral along with the

related allowance for credit losses:


	Collateral Type
March 31, 2026	Real Estate		Other		Total		ACL
Commercial and industrial	$	—	$	60,487	$	60,487	$	11,952
Construction and land development
Residential	1,991		—		1,991		—
Other	9,046		—		9,046		1,887
Total construction and land development	11,037		—		11,037		1,887
Real estate - 1-4 family mortgage
First lien	3,074		—		3,074		134
Junior lien	—		—		—		—
Home equity	500		—		500		—
Total real estate – 1-4 family mortgage	3,574		—		3,574		134
Commercial real estate - owner occupied	20,935		—		20,935		3,689
Commercial real estate - non-owner occupied
Multi family	—		—		—		—
Other	48,118		—		48,118		6,365
Total commercial real estate - non-owner occupied	48,118		—		48,118		6,365
Consumer	—		—		—		—
Loans, net of unearned income	$	83,664	$	60,487	$	144,151	$	24,027


	Collateral Type
December 31, 2025	Real Estate		Other		Total		ACL
Commercial and industrial	$	—	$	46,860	$	46,860	$	4,502
Construction and land development
Residential	2,033		—		2,033		—
Other	10,575		—		10,575		1,887
Total construction and land development	12,608		—		12,608		1,887
Real estate - 1-4 family mortgage
First lien	3,263		—		3,263		116
Junior lien	—		—		—		—
Home equity	500		—		500		—
Total real estate – 1-4 family mortgage	3,763		—		3,763		116
Commercial real estate - owner occupied	21,165		—		21,165		3,661
Commercial real estate - non-owner occupied
Multi family	—		—		—		—
Other	48,049		—		48,049		10,999
Total commercial real estate - non-owner occupied	48,049		—		48,049		10,999
Consumer	—		270		270		270
Loans, net of unearned income	$	85,585	$	47,130	$	132,715	$	21,435

Schedule of Unfunded Loan Commitments, Allowance for Credit Losses

The following table provides a roll-forward of the allowance for credit losses on unfunded loan commitments for the periods presented.


Three months ended March 31,	2026		2025
Allowance for credit losses on unfunded loan commitments:
Beginning balance	$	29,827	$	14,943
Provision for credit losses on unfunded loan commitments	3,856		2,700
Ending balance	$	33,683	$	17,643

RENASANT CORP 10-Q