Company: TCBI
Filing Date: 2025-07-17
Form Type: 10-Q
Source: 0001077428-25-000136
Chunk: 132

Company: TEXAS CAPITAL BANCSHARES INC/TX
Filing Date: 2025-07-17
Form: 10-Q
Item: Part I, Item 8
Chunk 132
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 by management in determining the appropriateness of the allowance for credit losses.

30

Non-performing Assets

Non-performing assets include non-accrual loans and leases, and repossessed assets. The table below summarizes non-accrual loans by portfolio segment and by type of property securing the credit. 

(dollars in thousands)June 30, 2025December 31, 2024Non-accrual loans held for investmentCommercial:Business assets$81,916 $64,481 Accounts receivable and inventory5,077 6,315 Machinery and equipment2,858 2,729 Unsecured8 60 Highly liquid assets498 1,340 Other— 639 Total commercial90,357 75,564 Commercial real estate:Industrial buildings22,948 20,637 Office buildings— 14,000 Single family residences304 — Total commercial real estate23,252 34,637 Consumer:Single family residences— 964 Total consumer— 964 Total non-accrual loans held for investment113,609 111,165 Non-accrual loans held for sale— — Other real estate owned (“OREO”)— — Total non-performing assets$113,609 $111,165 Non-accrual loans held for investment to total loans held for investment0.47 %0.50 %Total non-performing assets to total assets0.36 %0.36 %Allowance for credit losses on loans to non-accrual loans held for investment2.4x2.4xLoans held for investment past due 90 days and accruing$2,068 $4,265 Loans held for investment past due 90 days to total loans held for investment0.01 %0.02 %Loans held for sale past due 90 days and accruing$— $— 

Summary of Credit Loss Experience

The provision for credit losses, comprised of a provision for loans and off-balance sheet credit losses, is a charge to earnings to maintain the allowance for credit losses at a level consistent with management’s assessment of expected losses at each balance sheet date.

The Company recorded a provision for credit losses of $32.0 million for the six months ended June 30, 2025, compared to a provision of $39.0 million for the six