QCR HOLDINGS INC
For the period ended Dec 31, 2025. Filed Feb 27, 2026.
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FY2025 · Filed Feb 27, 2026
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Provision for Credit Losses
The ACL is established through provision for credit losses expense to provide an estimated ACL. The following table shows the components for the provision for credit losses for the years ended December 31, 2025 and 2024.
| | | | | | | | | |
|---|---|---|---|---|---|---|---|---|
| · · · · Year Ended | ||||||||
| · · · · December 31, · · December 31, | ||||||||
| · · · · 2025 · · 2024 | ||||||||
| | | | | (dollars in thousands) | ||||
| | | | | | | | | |
| Provision for credit losses - loans and leases | | | | $19,197 | | $18,739 | ||
| Provision for credit losses - off-balance sheet exposures | | | | | (1,135) | | | (1,256) |
| Provision for credit losses - held to maturity securities | | | | | 19 | | | 60 |
| Provision for credit losses - available for sale securities | | | | — | | (445) | ||
| Total provision for credit losses | | | | $18,081 | | $17,098 | ||
| | | | | | | | | |
The Company’s total provision for credit losses was $18.1 million for 2025, an increase of $983 thousand from 2024. The increase in provision for credit losses on loans and leases was driven by loan growth and increased net charge-offs. For the year ended December 31, 2025, the provision for credit losses related to OBS was a negative provision of $1.1 million, compared to a negative provision of $1.3 million for the year ended December 31, 2024. The amount of provision or negative provision fluctuates with changes in the balance of unfunded commitments. The provision related to HTM securities for the year ended December 31, 2025 was $19 thousand as compared to a provision of $60 thousand for the year ended December 31, 2024. There was no provision related to AFS securities for the year ended December 31, 2025 as compared to a negative provision of $445 thousand related to AFS securities for the year ended December 31, 2024.
The ACL for loans and leases is established based on a number of factors, including the Company’s historical loss experience, delinquencies and charge-off trends, economic and other forecasts, the local, state and national economies and the risk associated with the loans/leases and securities in the portfolio as described in more detail in the “Critical Accounting Policies and Critical Accounting Estimates” section of this Annual Report on Form 10-K.
The Company had an ACL on loans/leases of 1.26% of gross loans/leases held for investment at December 31, 2025, compared to 1.32% of gross loans/leases held for investment at December 31, 2024. Management evaluates the allowance needed on the loans acquired in previous acquisitions factoring in the remaining discount, which was $1.8 million and $2.3 million at December 31, 2025 and 2024, respectively.
Additional discussion of the Company’s allowance can be found in the “Financial Condition” section of this Annual Report on Form 10-K.
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