Finvest
ZION Regional Banks · Western U.S. · CRE credit · Net interest income · Thesis updated June 14, 2026

Credit repair is working at Zions

01 Running thesis

Credit cleanup is now the story

Zions had a scary credit moment in 2024. Classified loans, meaning loans the bank rates as higher risk, jumped hard, mostly in commercial real estate. That made investors worry that a normal regional bank problem could turn into a bigger loss cycle.

That fear has faded. Classified loans fell for a third straight quarter and reached $2.3 billion, or 3.80% of total loans, at March 31, 2026. They were $2.4 billion, or 3.91%, at the end of 2025. Nonperforming assets also fell to 0.48%, down from 0.52%. In plain terms, the watch list is shrinking and few loans are moving into the worst bucket.

The bull case is that Zions is getting back to a normal credit profile. If the classified loan ratio drops below 3.5% and keeps moving toward less than 3%, the market can focus more on the bank's basic earnings power. Stable net interest income and low nonperforming assets would support that case.

The bear case is weaker, but not gone. A sharp recession could slow payoffs, hurt borrowers, and make the last $2.3 billion of classified loans harder to resolve. There is also an open question around new commercial and industrial loan growth, since faster growth only helps if underwriting stays careful.

May 2026The 2026 first quarter filing showed classified loans falling again to $2.3 billion, or 3.80% of total loans. Nonperforming assets also improved to 0.48%, making the credit cleanup case stronger.
Feb 2026The 2025 annual filing showed classified loans down to $2.4 billion, or 3.91% of total loans, from $2.9 billion, or 4.83%, a year earlier. The thesis shifted toward the final phase of credit normalization.
Nov 2025Classified loans fell by $300 million to $2.4 billion in the third quarter of 2025. A $60 million fraud-related provision was a concern, but the filing framed it as tied to two related borrowers rather than a broad credit issue.
Aug 2025The second quarter of 2025 showed the first clear move from stabilization to resolution. Classified loans declined to $2.7 billion, while nonperforming assets stayed low at 0.51%.
May 2025The first quarter of 2025 showed classified loans holding roughly flat at $2.9 billion, or 4.82% of total loans. That did not solve the issue, but it reduced fear of a continuing credit spiral.
Feb 2025The 2024 annual filing revealed a sharp credit reset, with classified loans rising to $2.9 billion, or 4.83% of total loans. The increase was tied mainly to multifamily and industrial CRE and made credit risk the main debate.
Nov 2024The initial thesis flagged Zions as a net interest income driven regional bank with rising credit risk. Classified loans had jumped to $2.1 billion, or 3.55% of total loans, mostly in multifamily CRE.
02 Business model

Deposits in, loans out

Zions makes money like a classic bank. It gathers deposits from customers, then lends that money at higher rates. The gap between what it earns on loans and securities and what it pays on deposits is called net interest income. That made up about 78% of net revenue in the cited company filings.

The model works best when deposits are stable, loan losses stay low, and interest rates do not squeeze the spread too much. Noninterest income adds a smaller second stream through commercial account fees, capital markets fees, and wealth management services.

The weak point is credit. A loan book can look fine until borrowers start missing payments or refinancing becomes hard. For Zions, the key test is whether the improvement in commercial real estate credit continues without a new problem forming in commercial and industrial lending.

03 Product portfolio

Loans are the product

Cash cow

Commercial lending

This is the largest loan group at 52.3% of the portfolio. It includes commercial and industrial loans, owner-occupied real estate, municipal finance, and equipment leasing.

Steady

Commercial real estate lending

CRE is 22.9% of the loan portfolio. It includes construction, land development, and term loans tied to multifamily, industrial, office, and retail properties.

Steady

Consumer lending

Consumer loans are 24.8% of the portfolio. The main pieces are 1-4 family mortgages and home equity lines of credit.

Cash cow

Deposit accounts

Deposits are the bank's main funding source. Noninterest-bearing demand deposits were 33% of deposits, which helps funding costs when those balances stay in place.

Option

Fees and wealth services

Noninterest income comes from customer services such as commercial account fees, capital markets fees, and wealth management. The Basis Multifamily Finance I, LLC acquisition is an open question for future fee and capital markets revenue.

04 Business segments

A Western loan book

Commercial lending52%modest
Consumer lending26%flat
Commercial real estate22%declining

The mix below uses the loan portfolio split cited in the current company context from recent filings. Commercial lending is concentrated in Texas at 25.2%, Utah and Idaho at 20.4%, and California at 20.0%.

05 Risk factors

What could still break

Classified loan cleanup stalls

High impact · Low odds

The central thesis depends on classified loans continuing to fall. They are down to $2.3 billion, or 3.80% of total loans, but that is still above the less than 3% level described in the internal thesis as a more normal target. If progress stops, investors may treat the credit issue as delayed rather than solved.

We watchClassified loans as a percent of total loans, with the next key marker below 3.5%.

CRE payoffs slow

Medium impact · Medium odds

Recent improvement came largely from payoffs in commercial real estate. That is good, but it means the cleanup partly depends on borrowers being able to sell, refinance, or repay. Higher rates or weaker property values could slow that process.

We watchCRE classified loan balances, CRE nonperforming assets, and management comments on multifamily and industrial loans.

Nonperforming assets rise

High impact · Low odds

Nonperforming assets were only 0.48% at March 31, 2026. That low level is a key reason the bear case looks weak. A move above about 0.60% would show more problem loans are turning into loans that are no longer paying as agreed.

We watchNonperforming assets as a percent of loans and other real estate owned, especially if it moves above about 0.60%.

New C&I growth hides new risk

Medium impact · Medium odds

Commercial and industrial loans are the single largest loan category at 29.2% of the portfolio. Growth there can help earnings, but only if the bank keeps standards tight. The open question is whether new growth is coming from good demand or looser credit terms.

We watchC&I loan growth, criticized or classified C&I loans, and provision for credit losses.

Capital return disappoints

Medium impact · Medium odds

Credit improvement could support more capital return over time. The internal thesis names the $225 million share repurchase plan and any dividend increase as positive signals. If management stays cautious, the stock may not get the rerating bulls expect.

We watchChanges to the share repurchase plan, dividend actions, and capital ratio commentary.
06 Quick answers

In one breath

What does Zions Bancorporation do?

Zions is a regional bank based in Salt Lake City. It serves customers mainly across 11 Western states through deposits, commercial loans, real estate loans, consumer loans, and related banking services.

Why do classified loans matter for Zions?

Classified loans are loans the bank has marked as higher risk. For Zions, this metric became the main investor concern after a large 2024 increase, so the recent decline is a major sign that credit risk is easing.

Is Zions mainly a commercial real estate bank?

No. Commercial real estate is important at 22.9% of the loan portfolio, but commercial lending is larger at 52.3%. The reason CRE gets so much attention is that it drove much of the earlier classified loan jump and much of the recent improvement.

What is the next key thing to watch for ZION?

Watch whether classified loans fall below 3.5% of total loans while nonperforming assets stay below about 0.60%. That combination would support the view that the credit cleanup is still working.