The structure and stability of non-adiabatic reverse smolder waves are investigated numerically. First, the 1D steady-state responses of reverse smolder waves in the presence of convective heat losses are studied with the rate of incoming air flow as the control parameter. Based on the 1D steady solutions, the linear stability and the Lewis number effects on the stability are examined by a numerical normal mode analysis. Finally, the dynamical evolution processes of unstable reverse smolder waves are studied by direct numerical simulations. It is shown that, in comparison with the adiabatic case, the presence of heat losses leads to a backward shift of the extinction limit. For varying Lewis numbers, the extinction limit shifts forward with the increase of the Lewis number while the smolder temperature remains unchanged. Furthermore, results of a linear stability analysis show that the maximum growth rate decreases with the increasing Lewis number, implying that increasing the Lewis number tends to weaken the thermal-diffusive instability of non-adiabatic reverse smolder waves. Direct numerical simulation results show that, on the fuel-rich branch, the unstable plane reverse smolder wave gradually develops to a regular steady fingering pattern, whereas on the fuel-lean branch, similar to the adiabatic case, vigorous fragmentation instability occurs, and is accompanied by a substantial local temperature rise, which may be sufficiently high to trigger the transition to flaming combustion.