11:05:08 EST Sat 21 Dec 2024
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TriCo Bancshares Announces Fourth Quarter 2023 Results

2024-01-25 07:00 ET - News Release


CHICO, Calif. -- (Business Wire)

TriCo Bancshares (NASDAQ: TCBK):

Notable Items from the Quarter

  • Net income was $26.1 million compared to $30.6 million in the trailing quarter, and compared to $36.3 million in the same quarter of the prior year; Pre-tax pre-provision net revenue was $42.4 million compared to $46.2 million in the trailing quarter, and compared to $55.3 million in the same quarter of the prior year
  • Cash flows generated from the investment securities portfolio and use of borrowing capacities continue to support the overall balance sheet with the loan to deposit ratio reaching 86.7%
  • Proceeds of $46.9 million from the sale of available-for-sale investment securities resulted in a pre-tax realized loss of $120,000 and an expected earn back period of less than 9-months
  • Average yield on earning assets was 5.10%, an increase of 16 basis points over the 4.94% in the trailing quarter, and an increase of 58 basis points over the 4.52% from the same quarter in the prior year
  • Net interest margin was 3.81% in the recent quarter, narrowing 7 basis points from 3.88% in the trailing quarter. Over the past several quarters the pace of margin compression has continued to slow, which is consistent with management's expectation that net interest margin will reach an inflection point by mid-2024
  • We continue to operate without the utilization of brokered deposits or FRB's Bank Term Funding Program
  • Loan balances increased $85.8 million or 1.3% while deposit balances declined $175.6 million or 2.2% from the trailing quarter
  • The average cost of total deposits was 1.05% for the quarter as compared to 0.86% in the trailing quarter and 0.10% in the same quarter of the prior year and, as a result, the Company's total cost of deposits have increased 101 basis points since FOMC rate actions began in March 2022, which translates to a cycle-to-date deposit beta of 19.2%

"The cumulative impact of the FOMC’s series of rate increases, along with the overall level of higher interest rates appears to be slowing the rate of inflation and, just as importantly, reducing borrowers’ overall demand for credit. As consumers and businesses adjust to a ‘higher for longer’ rate cycle, our focus will continue to be on driving new customer acquisition opportunities. We continue to be cautious and diligent in our approach to our allowance and the management of our loan portfolio but are not seeing systemic weakness and overall levels of non-performing loans remain historically low," explained Rick Smith, President and Chief Executive Officer. Peter Wiese, EVP and Chief Financial Officer added, "2023 was eventful and challenging for TriCo and the industry alike as the continued higher interest rate environment caused compression on margins while cyber costs and the regulatory response to bank failures caused pressure on non-interest expenses. As we look forward to 2024, we are confident that continuing to maintain a fortress balance sheet, along with effective execution of long-term strategies will drive organic and acquisitive revenue growth."

TriCo Bancshares (NASDAQ: TCBK) (the “Company”), parent company of Tri Counties Bank, today announced net income of $26.1 million for the quarter ended December 31, 2023, compared to $30.6 million during the trailing quarter ended September 30, 2023, and $36.3 million during the quarter ended December 31, 2022. Diluted earnings per share were $0.78 for the fourth quarter of 2023, compared to $0.92 for the trailing quarter and $1.09 during the fourth quarter of 2022.

Financial Highlights

Performance highlights for the Company included the following:

  • For the quarter ended December 31, 2023, the Company’s return on average assets was 1.05%, while the return on average equity was 9.43%. For the year ended December 31, 2023, the Company’s return on average assets was 1.19%, while the return on average equity was 10.65%.
  • The loan to deposit ratio increased to 86.7% as of December 31, 2023, as compared to 83.8% as of the trailing quarter.
  • The efficiency ratio was 55.8% and 53.0% for the twelve-months ended December 31, 2023 and 2022, respectively.
  • The provision for credit losses was approximately $6.0 million during the quarter ended December 31, 2023, as compared to a provision for credit losses of $4.2 million during the trailing quarter ended September 30, 2023, and a provision for credit losses of $4.2 million for the three-month period ended December 31, 2022.
  • The allowance for credit losses to total loans was 1.79% as of December 31, 2023, compared to 1.73% as of the trailing quarter end, and 1.64% as of December 31, 2022. Non-performing assets to total assets were 0.35% on December 31, 2023, as compared to 0.33% as of September 30, 2023, and 0.25% at December 31, 2022.

Financial results reported in this document are preliminary and unaudited. Final financial results and other disclosures will be reported in our Annual Report on Form 10-K for the period ended December 31, 2023, and may differ materially from the results and disclosures in this document due to, among other things, the completion of final review procedures, the occurrence of subsequent events, or the discovery of additional information.

Summary Results

The following is a summary of the components of the Company’s operating results and performance ratios for the periods indicated:

 

Three months ended

 

 

 

 

 

December 31,

 

September 30,

 

 

 

 

(dollars and shares in thousands, except per share data)

2023

 

2023

 

$ Change

 

% Change

Net interest income

$

86,617

 

 

$

88,123

 

 

$

(1,506

)

 

(1.7

) %

Provision for credit losses

 

(5,990

)

 

 

(4,155

)

 

 

(1,835

)

 

44.2

%

Noninterest income

 

16,040

 

 

 

15,984

 

 

 

56

 

 

0.4

%

Noninterest expense

 

(60,267

)

 

 

(57,878

)

 

 

(2,389

)

 

4.1

%

Provision for income taxes

 

(10,325

)

 

 

(11,484

)

 

 

1,159

 

 

(10.1

) %

Net income

$

26,075

 

 

$

30,590

 

 

$

(4,515

)

 

(14.8

) %

Diluted earnings per share

$

0.78

 

 

$

0.92

 

 

$

(0.14

)

 

(15.2

) %

Dividends per share

$

0.30

 

 

$

0.30

 

 

$

 

 

%

Average common shares

 

33,267

 

 

 

33,263

 

 

 

4

 

 

%

Average diluted common shares

 

33,352

 

 

 

33,319

 

 

 

33

 

 

0.1

%

Return on average total assets

 

1.05

%

 

 

1.23

%

 

 

 

 

Return on average equity

 

9.43

%

 

 

10.91

%

 

 

 

 

Efficiency ratio

 

58.71

%

 

 

55.59

%

 

 

 

 

 

Three months ended
December 31,

 

 

 

 

(dollars and shares in thousands, except per share data)

2023

 

2022

 

$ Change

 

% Change

Net interest income

$

86,617

 

 

$

98,900

 

 

$

(12,283

)

 

(12.4

) %

Provision for credit losses

 

(5,990

)

 

 

(4,245

)

 

 

(1,745

)

 

41.1

%

Noninterest income

 

16,040

 

 

 

15,880

 

 

 

160

 

 

1.0

%

Noninterest expense

 

(60,267

)

 

 

(59,469

)

 

 

(798

)

 

1.3

%

Provision for income taxes

 

(10,325

)

 

 

(14,723

)

 

 

4,398

 

 

(29.9

) %

Net income

$

26,075

 

 

$

36,343

 

 

$

(10,268

)

 

(28.3

) %

Diluted earnings per share

$

0.78

 

 

$

1.09

 

 

$

(0.31

)

 

(28.4

) %

Dividends per share

$

0.30

 

 

$

0.30

 

 

$

 

 

%

Average common shares

 

33,267

 

 

 

33,330

 

 

 

(63

)

 

(0.2

) %

Average diluted common shares

 

33,352

 

 

 

33,467

 

 

 

(115

)

 

(0.3

) %

Return on average total assets

 

1.05

%

 

 

1.45

%

 

 

 

 

Return on average equity

 

9.43

%

 

 

14.19

%

 

 

 

 

Efficiency ratio

 

58.71

%

 

 

51.81

%

 

 

 

 

 

Twelve months ended
December 31,

 

 

(dollars and shares in thousands)

2023

 

2022

 

$ Change

 

% Change

Net interest income

$

356,677

 

 

$

345,976

 

 

$

10,701

 

 

3.1

%

Provision for credit losses

 

(23,990

)

 

 

(18,470

)

 

 

(5,520

)

 

29.9

%

Noninterest income

 

61,400

 

 

 

63,046

 

 

 

(1,646

)

 

(2.6

) %

Noninterest expense

 

(233,182

)

 

 

(216,645

)

 

 

(16,537

)

 

7.6

%

Provision for income taxes

 

(43,515

)

 

 

(48,488

)

 

 

4,973

 

 

(10.3

) %

Net income

$

117,390

 

 

$

125,419

 

 

$

(8,029

)

 

(6.4

) %

Diluted earnings per share

$

3.52

 

 

$

3.83

 

 

$

(0.31

)

 

(8.1

) %

Dividends per share

$

1.20

 

 

$

1.10

 

 

$

0.10

 

 

9.1

%

Average common shares

 

33,261

 

 

 

32,584

 

 

 

677

 

 

2.1

%

Average diluted common shares

 

33,355

 

 

 

32,721

 

 

 

634

 

 

1.9

%

Return on average total assets

 

1.19

%

 

 

1.28

%

 

 

 

 

Return on average equity

 

10.65

%

 

 

11.67

%

 

 

 

 

Efficiency ratio

 

55.77

%

 

 

52.97

%

 

 

 

 

Balance Sheet

Total loans outstanding grew to $6.8 billion as of December 31, 2023, an organic increase of 5.3% over December 31, 2022. As compared to September 30, 2023, total loans outstanding increased during the quarter by $85.8 million or 5.1% annualized. Investments decreased to $2.31 billion as of December 31, 2023, an annualized decrease of 12.4% over December 31, 2022. Quarterly average earning assets to quarterly total average assets was 91.6% on December 31, 2023, compared to 91.4% at December 31, 2022. The loan-to-deposit ratio was 86.7% on December 31, 2023, as compared to 77.4% at December 31, 2022. The Company did not utilized brokered deposits during 2023 or 2022 and has relied solely on short-term borrowings to fund cash flow timing differences.

Total shareholders' equity increased by $89.3 million during the quarter ended December 31, 2023, as a result of accumulated other comprehensive losses decreasing by $72.2 million and net income of $26.1 million, offset partially by cash dividend payments on common stock of approximately $10.0 million. As a result, the Company’s book value grew to $34.86 per share at December 31, 2023, compared to $31.39 at December 31, 2022. The Company’s tangible book value per share, a non-GAAP measure, calculated by subtracting goodwill and other intangible assets from total shareholders’ equity and dividing that sum by total shares outstanding, was $25.39 per share at December 31, 2023, as compared to $21.76 at December 31, 2022. As noted above, changes in the fair value of available-for-sale investment securities, net of deferred taxes continue to create moderate levels of volatility in tangible book value per share.

Trailing Quarter Balance Sheet Change

Ending balances

December 31,

 

September 30,

 

 

 

Annualized

% Change

(dollars in thousands)

2023

 

2023

 

$ Change

Total assets

$

9,910,089

 

$

9,897,006

 

$

13,083

 

 

0.5

%

Total loans

 

6,794,470

 

 

6,708,666

 

 

85,804

 

 

5.1

 

Total investments

 

2,305,882

 

 

2,333,162

 

 

(27,280

)

 

(4.7

)

Total deposits

 

7,834,038

 

 

8,009,643

 

 

(175,605

)

 

(8.8

)

Total other borrowings

 

632,582

 

 

537,975

 

 

94,607

 

 

70.3

 

Loans outstanding increased by $85.8 million or 5.1% on an annualized basis during the quarter ended December 31, 2023. During the quarter, loan originations/draws totaled approximately $450.0 million while payoffs/repayments of loans totaled $368.0 million, which compares to originations/draws and payoffs/repayments during the trailing quarter ended of $495.0 million and $308.0 million, respectively. While origination volume decreased from the previous quarter, activity levels continue to be lower relative to the comparative period in 2022 due in part to disciplined pricing and underwriting, as well as decreased borrower appetite given economic uncertainties. Investment security balances decreased $27.3 million or 4.7% on an annualized basis as the result of net prepayments, maturities, and sales totaling approximating $130.7 million, offset by net increases in the market value of securities of $103.6 million. Management intends to utilize excess cash flows from the investment security portfolio to support loan growth or reduce borrowings, thus driving an improved mix of earning assets. Deposit balances decreased by $175.6 million or 8.8% annualized during the period. Funding for the net cash outflows of loans, investment securities and deposits during the quarter were supported by a net increase of $94.6 million in short-term borrowings, which totaled $632.6 million at December 31, 2023.

Average Trailing Quarter Balance Sheet Change

Quarterly average balances for the period ended

December 31,

 

September 30,

 

 

 

Annualized

% Change

(dollars in thousands)

2023

 

2023

 

$ Change

 

Total assets

$

9,879,355

 

$

9,874,240

 

$

5,115

 

 

0.2

%

Total loans

 

6,746,153

 

 

6,597,400

 

 

148,753

 

 

9.0

 

Total investments

 

2,277,985

 

 

2,429,335

 

 

(151,350

)

 

(24.9

)

Total deposits

 

7,990,993

 

 

8,043,101

 

 

(52,108

)

 

(2.6

)

Total other borrowings

 

515,959

 

 

449,274

 

 

66,685

 

 

59.4

 

Year Over Year Balance Sheet Change

Ending balances

As of December 31,

 

 

 

% Change

(dollars in thousands)

2023

 

2022

 

$ Change

 

Total assets

$

9,910,089

 

$

9,930,986

 

$

(20,897

)

 

(0.2

) %

Total loans

 

6,794,470

 

 

6,450,447

 

 

344,023

 

 

5.3

 

Total loans, excluding PPP

 

6,793,388

 

 

6,448,845

 

 

344,543

 

 

5.3

 

Total investments

 

2,305,882

 

 

2,633,269

 

 

(327,387

)

 

(12.4

)

Total deposits

 

7,834,038

 

 

8,329,013

 

 

(494,975

)

 

(5.9

)

Total other borrowings

 

632,582

 

 

264,605

 

 

367,977

 

 

139.1

 

Loan balances increased as a result of organic activities by approximately $344.5 million or 5.3% during the twelve-month period ending December 31, 2023. Over the same period deposit balances have declined by $495.0 million or 5.9%. The Company has offset these declines through the deployment of excess cash balances, runoff of investment security balances, and proceeds from short-term Federal Home Loan Bank (FHLB) borrowings. As of December 31, 2023 and December 31, 2022, short-term borrowings from the FHLB totaled $600.0 million and $216.7 million and had a weighted average interest rate of 5.38% and 4.65%, respectively.

Liquidity

The Company's primary sources of liquidity include the following for the periods indicated:

(dollars in thousands)

December 31, 2023

 

September 30, 2023

 

December 31, 2022

Borrowing capacity at correspondent banks and FRB

$

2,921,525

 

 

$

2,927,065

 

 

$

2,815,574

 

Less: borrowings outstanding

 

(600,000

)

 

 

(500,000

)

 

 

(216,700

)

Unpledged available-for-sale (AFS) investment securities

 

1,558,506

 

 

 

1,702,265

 

 

 

1,990,451

 

Cash held or in transit with FRB

 

51,253

 

 

 

72,049

 

 

 

56,910

 

Total primary liquidity

$

3,931,284

 

 

$

4,201,379

 

 

$

4,646,235

 

 

Estimated uninsured deposit balances

$

2,371,000

$

2,407,000

$

2,701,000

At December 31, 2023, the Company's primary sources of liquidity represented 50% of total deposits and 166% of estimated total uninsured (excluding collateralized municipal deposits and intercompany balances) deposits, respectively. As secondary sources of liquidity, the Company's held-to-maturity investment securities had a fair value of $125.1 million, including approximately $8.3 million in net unrealized losses. The Company did not utilize any brokered deposits during 2023 or 2022.

Net Interest Income and Net Interest Margin

During the twelve-month period ended December 31, 2023, the Federal Open Market Committee's (FOMC) actions have resulted in an increase in the Fed Funds Rate by approximately 100 basis points. During the same period the Company's yield on total loans (excluding PPP) increased 54 basis points to 5.64% for the three months ended December 31, 2023, from 5.10% for the three months ended December 31, 2022. Moreover, the tax equivalent yield on the Company's investment security portfolio was 3.50% for the quarter ended December 31, 2023, an increase of 37 basis points from the 3.13% for the three months ended December 31, 2022. The cost of total interest-bearing deposits and total interest-bearing liabilities increased by 144 basis points and 169 basis points, respectively, between the three month periods ended December 31, 2023 and 2022. Since FOMC rate actions began in March 2022, the Company's cost of total deposits has increased 101 basis points which translates to a cycle to date deposit beta of 19.2%.

The Company continues to manage its cost of deposits through the use of various pricing and product mix strategies. As of December 31, 2023, September 30, 2023, and December 31, 2022, deposits priced utilizing these strategies totaled $1.3 billion, $1.2 billion and $579.1 million, respectively, and carried weighted average rates of 3.60%, 3.53%, and 1.64%, respectively.

The following is a summary of the components of net interest income for the periods indicated:

 

Three months ended

 

 

 

 

 

December 31,

 

September 30,

 

 

 

 

(dollars in thousands)

2023

 

2023

 

Change

 

% Change

Interest income

$

115,909

 

 

$

112,380

 

 

$

3,529

 

 

3.1

%

Interest expense

 

(29,292

)

 

 

(24,257

)

 

 

(5,035

)

 

20.8

%

Fully tax-equivalent adjustment (FTE) (1)

 

360

 

 

 

405

 

 

 

(45

)

 

(11.1

) %

Net interest income (FTE)

$

86,977

 

 

$

88,528

 

 

$

(1,551

)

 

(1.8

) %

Net interest margin (FTE)

 

3.81

%

 

 

3.88

%

 

 

 

 

 

 

 

 

 

 

 

 

Acquired loans discount accretion, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

1,459

 

 

$

1,324

 

 

$

135

 

 

10.2

%

Net interest margin less effect of acquired loan discount accretion(1)

 

3.75

%

 

 

3.82

%

 

 

(0.07

) %

 

 

PPP loans yield, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

1

 

 

$

2

 

 

$

(1

)

 

(50.0

) %

Net interest margin less effect of PPP loan yield (1)

 

3.81

%

 

 

3.88

%

 

 

(0.07

) %

 

 

Acquired loans discount accretion and PPP loan yield, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

1,460

 

 

$

1,326

 

 

$

134

 

 

10.1

%

Net interest margin less effect of acquired loan discount accretion and PPP loan yield (1)

 

3.75

%

 

 

3.82

%

 

 

(0.07

) %

 

 

 

Three months ended
December 31,

 

 

 

 

(dollars in thousands)

2023

 

2022

 

Change

 

% Change

Interest income

$

115,909

 

 

$

102,989

 

 

$

12,920

 

 

12.5

%

Interest expense

 

(29,292

)

 

 

(4,089

)

 

 

(25,203

)

 

616.4

%

Fully tax-equivalent adjustment (FTE) (1)

 

360

 

 

 

440

 

 

 

(80

)

 

(18.2

) %

Net interest income (FTE)

$

86,977

 

 

$

99,340

 

 

$

(12,363

)

 

(12.4

) %

Net interest margin (FTE)

 

3.81

%

 

 

4.34

%

 

 

 

 

 

 

 

 

 

 

 

 

Acquired loans discount accretion, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

1,459

 

 

$

1,751

 

 

$

(292

)

 

(16.7

) %

Net interest margin less effect of acquired loan discount accretion(1)

 

3.75

%

 

 

4.27

%

 

 

(0.52

) %

 

 

PPP loans yield, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

1

 

 

$

16

 

 

$

(15

)

 

(93.8

) %

Net interest margin less effect of PPP loan yield (1)

 

3.81

%

 

 

4.34

%

 

 

(0.53

) %

 

 

Acquired loans discount accretion and PPP loan yield, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

1,460

 

 

$

1,767

 

 

$

(307

)

 

(17.4

) %

Net interest margin less effect of acquired loan discount accretion and PPP loan yield (1)

 

3.75

%

 

 

4.27

%

 

 

(0.52

) %

 

 

 

Twelve months ended
December 31,

 

 

 

 

(dollars in thousands)

2023

 

2022

 

Change

 

% Change

Interest income

$

438,354

 

 

$

355,505

 

 

$

82,849

 

 

23.3

%

Interest expense

 

(81,677

)

 

 

(9,529

)

 

 

(72,148

)

 

757.1

%

Fully tax-equivalent adjustment (FTE) (1)

 

1,536

 

 

 

1,560

 

 

 

(24

)

 

(1.5

) %

Net interest income (FTE)

$

358,213

 

 

$

347,536

 

 

$

10,677

 

 

3.1

%

Net interest margin (FTE)

 

3.96

%

 

 

3.88

%

 

 

 

 

 

 

 

 

 

 

 

 

Acquired loans discount accretion, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

5,651

 

 

$

5,465

 

 

$

186

 

 

3.4

%

Net interest margin less effect of acquired loan discount accretion(1)

 

3.90

%

 

 

3.81

%

 

 

0.09

%

 

 

PPP loans yield, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

12

 

 

$

2,390

 

 

$

(2,378

)

 

(99.5

) %

Net interest margin less effect of PPP loan yield (1)

 

3.96

%

 

 

3.86

%

 

 

0.10

%

 

 

Acquired loans discount accretion and PPP loan yield, net:

 

 

 

 

 

 

 

Amount (included in interest income)

$

5,663

 

 

$

7,855

 

 

$

(2,192

)

 

(27.9

) %

Net interest margin less effect of acquired loans discount and PPP loan yield (1)

 

3.90

%

 

 

3.80

%

 

 

0.10

%

 

 

(1)

Certain information included herein is presented on a fully tax-equivalent (FTE) basis and / or to present additional financial details which may be desired by users of this financial information. The Company believes the use of these non-generally accepted accounting principles (non-GAAP) measures provide additional clarity in assessing its results, and the presentation of these measures are common practice within the banking industry. See additional information related to non-GAAP measures at the back of this document.

Loans may be acquired at a premium or discount to par value, in which case, the premium is amortized (subtracted from) or the discount is accreted (added to) interest income over the remaining life of the loan. The dollar impact of loan discount accretion and loan premium amortization decrease as the purchased loans mature or pay off early. Upon the early pay off of a loan, any remaining unaccreted discount or unamortized premium is immediately taken into interest income; and as loan payoffs may vary significantly from quarter to quarter, so may the impact of discount accretion and premium amortization on interest income. Despite the elevated rate environment, the prepayment rate of portfolio loans, inclusive of those acquired at a premium or discount, increased during 2023 as compared to 2022. During the year ended December 31, 2023 and December 31, 2022, the purchased loan discount accretion was $5.7 million and $5.5 million, respectively.

The following table shows the components of net interest income and net interest margin on a fully tax-equivalent (FTE) basis for the quarterly periods indicated:

ANALYSIS OF CHANGE IN NET INTEREST MARGIN ON EARNING ASSETS

(unaudited, dollars in thousands)

 

Three months ended

 

Three months ended

 

Three months ended

 

December 31, 2023

 

September 30, 2023

 

December 31, 2022

 

Average

Balance

 

Income/

Expense

 

Yield/

Rate

 

Average

Balance

 

Income/

Expense

 

Yield/

Rate

 

Average

Balance

 

Income/

Expense

 

Yield/

Rate

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans, excluding PPP

$

6,745,040

 

$

95,840

 

5.64

%

 

$

6,596,116

 

$

91,705

 

5.52

%

 

$

6,357,250

 

$

81,740

 

5.10

%

PPP loans

 

1,113

 

 

1

 

0.36

%

 

 

1,284

 

 

2

 

0.62

%

 

 

1,748

 

 

16

 

3.63

%

Investments-taxable

 

2,104,402

 

 

18,522

 

3.49

%

 

 

2,246,569

 

 

18,990

 

3.35

%

 

 

2,414,236

 

 

18,804

 

3.09

%

Investments-nontaxable (1)

 

173,583

 

 

1,561

 

3.57

%

 

 

182,766

 

 

1,755

 

3.81

%

 

 

209,826

 

 

1,906

 

3.60

%

Total investments

 

2,277,985

 

 

20,083

 

3.50

%

 

 

2,429,335

 

 

20,745

 

3.39

%

 

 

2,624,062

 

 

20,710

 

3.13

%

Cash at Fed Reserve and other banks

 

23,095

 

 

345

 

5.93

%

 

 

26,654

 

 

333

 

4.96

%

 

 

93,390

 

 

963

 

4.09

%

Total earning assets

 

9,047,233

 

 

116,269

 

5.10

%

 

 

9,053,389

 

 

112,785

 

4.94

%

 

 

9,076,450

 

 

103,429

 

4.52

%

Other assets, net

 

832,122

 

 

 

 

 

 

820,851

 

 

 

 

 

 

856,481

 

 

 

 

Total assets

$

9,879,355

 

 

 

 

 

$

9,874,240

 

 

 

 

 

$

9,932,931

 

 

 

 

Liabilities and shareholders’ equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest-bearing demand deposits

$

1,755,900

 

$

4,714

 

1.07

%

 

$

1,751,625

 

$

3,916

 

0.89

%

 

$

1,709,494

 

$

150

 

0.03

%

Savings deposits

 

2,765,679

 

 

10,828

 

1.55

%

 

 

2,790,197

 

 

9,526

 

1.35

%

 

 

2,921,935

 

 

1,815

 

0.25

%

Time deposits

 

652,709

 

 

5,564

 

3.38

%

 

 

535,715

 

 

3,937

 

2.92

%

 

 

251,218

 

 

205

 

0.32

%

Total interest-bearing deposits

 

5,174,288

 

 

21,106

 

1.62

%

 

 

5,077,537

 

 

17,379

 

1.36

%

 

 

4,882,647

 

 

2,170

 

0.18

%

Other borrowings

 

515,959

 

 

6,394

 

4.92

%

 

 

449,274

 

 

5,106

 

4.51

%

 

 

85,927

 

 

406

 

1.87

%

Junior subordinated debt

 

101,087

 

 

1,792

 

7.03

%

 

 

101,070

 

 

1,772

 

6.96

%

 

 

101,030

 

 

1,513

 

5.94

%

Total interest-bearing liabilities

 

5,791,334

 

 

29,292

 

2.01

%

 

 

5,627,881

 

 

24,257

 

1.71

%

 

 

5,069,604

 

 

4,089

 

0.32

%

Noninterest-bearing deposits

 

2,816,705

 

 

 

 

 

 

2,965,564

 

 

 

 

 

 

3,662,525

 

 

 

 

Other liabilities

 

173,885

 

 

 

 

 

 

168,391

 

 

 

 

 

 

184,334

 

 

 

 

Shareholders’ equity

 

1,097,431

 

 

 

 

 

 

1,112,404

 

 

 

 

 

 

1,016,468

 

 

 

 

Total liabilities and shareholders’ equity

$

9,879,355

 

 

 

 

 

$

9,874,240

 

 

 

 

 

$

9,932,931

 

 

 

 

Net interest rate spread (1) (2)

 

 

 

 

3.09

%

 

 

 

 

 

3.23

%

 

 

 

 

 

4.20

%

Net interest income and margin (1) (3)

 

 

$

86,977

 

3.81

%

 

 

 

$

88,528

 

3.88

%

 

 

 

$

99,340

 

4.34

%

(1)

Fully taxable equivalent (FTE). All yields and rates are calculated using specific day counts for the period and year as applicable.

(2)

Net interest spread is the average yield earned on interest-earning assets minus the average rate paid on interest-bearing liabilities.

(3)

Net interest margin is computed by calculating the difference between interest income and interest expense, divided by the average balance of interest-earning assets.

Net interest income (FTE) during the three months ended December 31, 2023, decreased $1.6 million or 1.8% to $87.0 million compared to $88.5 million during the three months ended September 30, 2023. In addition, net interest margin declined 7 basis points to 3.81%, compared to the trailing quarter. The decrease in net interest income is primarily attributed to an additional $3.7 million or 21.4% in deposit interest expense due to changes in product mix as customers continue to be drawn towards higher paying accounts. Deposit cost increases during the current quarter were also influenced by continued competitive pricing pressures. As a partial offset, total interest income increased $3.5 million or 3.1% as compared to the trailing quarter.

As compared to the same quarter in the prior year, average loan yields, excluding PPP, increased 54 basis points from 5.10% during the three months ended December 31, 2022, to 5.64% during the three months ended December 31, 2023. The accretion of discounts from acquired loans added 9 and 11 basis points to loan yields during the quarters ended December 31, 2023 and December 31, 2022, respectively.

The rates paid on interest bearing deposits increased by 26 basis points during the quarter ended December 31, 2023, compared to the trailing quarter. The cost of interest-bearing deposits increased by 144 basis points between the quarter ended December 31, 2023, and the same quarter of the prior year. In addition, the average balance of noninterest-bearing deposits decreased by $148.9 million quarter over quarter and decreased by $845.8 million from three month average for the period ended December 31, 2022 amidst a continued migration of customer funds to interest-bearing products. As of December 31, 2023, the ratio of average total noninterest-bearing deposits to total average deposits was 35.2%, as compared to 36.9% and 42.9% at September 30, 2023 and December 31, 2022, respectively.

 

Twelve months ended December 31, 2023

 

Twelve months ended December 31, 2022

 

Average

Balance

 

Income/

Expense

 

Yield/

Rate

 

Average

Balance

 

Income/

Expense

 

Yield/

Rate

Assets

 

 

 

 

 

 

 

 

 

 

 

Loans, excluding PPP

$

6,555,886

 

$

356,698

 

5.44

%

 

$

5,841,770

 

$

282,985

 

4.84

%

PPP loans

 

1,360

 

 

12

 

0.88

%

 

 

24,590

 

 

2,390

 

9.72

%

Investments-taxable

 

2,272,301

 

 

75,203

 

3.31

%

 

 

2,459,032

 

 

60,499

 

2.46

%

Investments-nontaxable (1)

 

181,766

 

 

6,656

 

3.66

%

 

 

190,339

 

 

6,759

 

3.55

%

Total investments

 

2,454,067

 

 

81,859

 

3.34

%

 

 

2,649,371

 

 

67,258

 

2.54

%

Cash at Fed Reserve and other banks

 

26,469

 

 

1,321

 

4.99

%

 

 

452,300

 

 

4,432

 

0.98

%

Total earning assets

 

9,037,782

 

 

439,890

 

4.87

%

 

 

8,968,031

 

 

357,065

 

3.98

%

Other assets, net

 

832,407

 

 

 

 

 

 

803,570

 

 

 

 

Total assets

$

9,870,189

 

 

 

 

 

$

9,771,601

 

 

 

 

Liabilities and shareholders’ equity

 

 

 

 

 

 

 

 

 

 

 

Interest-bearing demand deposits

$

1,709,930

 

$

11,190

 

0.65

%

 

$

1,720,932

 

$

452

 

0.03

%

Savings deposits

 

2,805,424

 

 

31,444

 

1.12

%

 

 

2,878,189

 

 

3,356

 

0.12

%

Time deposits

 

473,688

 

 

12,453

 

2.63

%

 

 

302,619

 

 

881

 

0.29

%

Total interest-bearing deposits

 

4,989,042

 

 

55,087

 

1.10

%

 

 

4,901,740

 

 

4,689

 

0.10

%

Other borrowings

 

430,736

 

 

19,712

 

4.58

%

 

 

33,410

 

 

421

 

1.26

%

Junior subordinated debt

 

101,064

 

 

6,878

 

6.81

%

 

 

91,138

 

 

4,419

 

4.85

%

Total interest-bearing liabilities

 

5,520,842

 

 

81,677

 

1.48

%

 

 

5,026,288

 

 

9,529

 

0.19

%

Noninterest-bearing deposits

 

3,068,839

 

 

 

 

 

 

3,492,713

 

 

 

 

Other liabilities

 

178,072

 

 

 

 

 

 

178,163

 

 

 

 

Shareholders’ equity

 

1,102,436

 

 

 

 

 

 

1,074,437

 

 

 

 

Total liabilities and shareholders’ equity

$

9,870,189

 

 

 

 

 

$

9,771,601

 

 

 

 

Net interest rate spread (1) (2)

 

 

 

 

3.39

%

 

 

 

 

 

3.79

%

Net interest income and margin (1) (3)

 

 

$

358,213

 

3.96

%

 

 

 

$

347,536

 

3.88

%

(1)

 

Fully taxable equivalent (FTE). All yields and rates are calculated using specific day counts for the period and year as applicable.

(2)

 

Net interest spread is the average yield earned on interest-earning assets minus the average rate paid on interest-bearing liabilities.

(3)

 

Net interest margin is computed by calculating the difference between interest income and interest expense, divided by the average balance of interest-earning assets.

Interest Rates and Earning Asset Composition

Throughout 2023 market interest rates, including many rates that serve as reference indices for variable rate loans and investment securities increased. As noted above, these rate increases have continued to benefit growth in total interest income. As of December 31, 2023, the Company's loan portfolio consisted of approximately $6.8 billion in outstanding principal with a weighted average coupon rate of 5.44%. During the three-month periods ending December 31, 2023, September 30, 2023, and December 31, 2022, the weighted average coupon on loan production in the quarter was 7.54%, 7.14% and 6.25%, respectively. Included in the December 31, 2023 loan total are adjustable rate loans totaling $3.5 billion, of which, $985.0 million are considered floating based on the Wall Street Prime index. In addition, the Company holds certain investment securities with fair values totaling $355.4 million which are subject to repricing on not less than a quarterly basis.

Asset Quality and Credit Loss Provisioning

During the three months ended December 31, 2023, the Company recorded a provision for credit losses of $6.0 million, as compared to $4.2 million during the trailing quarter, and $4.2 million during the fourth quarter of 2022.

The following table presents details of the provision for credit losses for the periods indicated:

 

Three months ended

 

Twelve months ended

(dollars in thousands)

December 31, 2023

 

December 31, 2022

 

December 31, 2023

 

December 31, 2022

Addition to allowance for credit losses

$

6,040

 

 

$

4,300

 

 

$

22,455

 

$

17,945

Addition to reserve for unfunded loan commitments

 

(50

)

 

 

(55

)

 

 

1,535

 

 

525

Total provision for credit losses

$

5,990

 

 

$

4,245

 

 

$

23,990

 

$

18,470

The following table presents the activity in the allowance for credit losses on loans for the periods indicated:

 

Three months ended

 

Twelve months ended

(dollars in thousands)

December 31, 2023

 

December 31, 2022

 

December 31, 2023

 

December 31, 2022

Balance, beginning of period

$

115,812

 

 

$

101,488

 

 

$

105,680

 

 

$

85,376

 

ACL at acquisition for PCD loans

 

 

 

 

 

 

 

 

 

 

2,037

 

Provision for credit losses

 

6,040

 

 

 

4,300

 

 

 

22,455

 

 

 

17,945

 

Loans charged-off

 

(749

)

 

 

(174

)

 

 

(8,140

)

 

 

(1,585

)

Recoveries of previously charged-off loans

 

419

 

 

 

66

 

 

 

1,527

 

 

 

1,907

 

Balance, end of period

$

121,522

 

 

$

105,680

 

 

$

121,522

 

 

$

105,680

 

The allowance for credit losses (ACL) was $121.5 million or 1.79% of total loans as of December 31, 2023. The provision for credit losses on loans of $6.0 million during the recent quarter was the net effect of charge-offs and increases in reserves for qualitative factors and quantitative reserves under the cohort model from loan growth as well as a $1.5 million increase in specific reserves for individually evaluated credits. On a comparative basis, the provision for credit losses of $4.3 million during the three months ended December 31, 2022, was attributed to both loan growth and qualitative components of the ACL model. For the current quarter, the qualitative components of the ACL resulted in a net increase in required reserves due primarily to year over year increases in BBB US Corporate bond yields. The quantitative component of the ACL increased reserve requirements by approximately $3.4 million over the trailing quarter, primarily attributed to increases in specific reserves and to a lesser extent, organic loan growth.

The Company utilizes a forecast period of approximately eight quarters and obtains the forecast data from publicly available sources as of the balance sheet date. This forecast data continues to evolve and includes improving shifts in the magnitude of changes for both the unemployment and GDP factors leading up to the balance sheet date. Despite continued declines on a year over year comparative basis, core inflation remains elevated from wage pressures, and higher living costs such as housing, energy and food prices resulting in a rising rate environment for nearly all of 2023. Management notes the rapid intervals of rate increases by the Federal Reserve may create repricing risk for certain borrowers and continued inversion of the yield curve, creates informed expectations of the US potentially entering a recession within 12 months. While projected cuts in interest rates from the Federal Reserve during 2024 may improve this outlook, the uncertainty associated with the extent and timing of these potential reductions has inhibited a material benefit to forecasted reserve levels. As a result, management continues to believe that certain credit weaknesses are likely present in the overall economy and that it is appropriate to cautiously maintain a reserve level that incorporates such risk factors.

Loans past due 30 days or more increased by $11.3 million during the quarter ended December 31, 2023, to $19.4 million, as compared to $8.1 million at September 30, 2023. Of the total $19.4 million in loans identified as past due, approximately $12.9 million is less than 90 days past due, the majority of which is well-secured. Non-performing loans were $31.9 million at December 31, 2023, an increase of $2.1 million from $29.8 million as of September 30, 2023, and an increase of $10.6 million from $21.3 million as of December 31, 2022. The increase in non-performing loans as compared to the trailing quarter is largely concentrated within agriculture lending, and specifically the result of declines in commodity pricing and therefore, expected revenue available to borrowers from harvest proceeds. Management continues to proactively work with these borrowers to identify actionable and appropriate resolution strategies which are customary for the industry. Of the $31.9 million loans designated as non-performing as of December 31, 2023, approximately $18.4 million are current with respect to payments required under their original loan agreements.

The following table illustrates the total loans by risk rating and their respective percentage of total loans for the periods presented:

 

December 31,

% of Loans
Outstanding

 

September 30,

% of Loans
Outstanding

 

December 31,

% of Loans
Outstanding

(dollars in thousands)

2023

 

2023

 

2022

Risk Rating:

 

 

 

 

 

 

 

 

Pass

$

6,603,161

 

97.2

%

 

$

6,532,424

 

97.4

%

 

$

6,251,945

 

96.9

%

Special Mention

 

103,812

 

1.5

%

 

 

94,614

 

1.4

%

 

 

127,000

 

2.0

%

Substandard

 

87,497

 

1.3

%

 

 

81,628

 

1.2

%

 

 

71,502

 

1.1

%

Total

$

6,794,470

 

 

 

$

6,708,666

 

 

 

$

6,450,447

 

 

 

 

 

 

 

 

 

 

 

Classified loans to total loans

 

1.29

%

 

 

 

1.22

%

 

 

 

1.11

%

 

Loans past due 30+ days to total loans

 

0.29

%

 

 

 

0.12

%

 

 

 

0.08

%

 

The ratio of classified loans of 1.29% as of December 31, 2023 increased 7 basis points from September 30, 2023 and increased 18 basis points from the comparative quarter ended 2022. The newly classified credits are spread amongst several agriculture relationships. As a percentage of total loans outstanding, classified assets remain consistent with volumes experienced prior to the recent quantitative easing cycle spurred by the COVID pandemic, and reflects management's historically conservative approach to credit risk monitoring. The Company's combined criticized loan balances increased during the quarter by $15.1 million to $191.3 million as of December 31, 2023 and Management believes any credit risk has been adequately reserved against.

As of December 31, 2023, other real estate owned consisted of nine properties with a carrying value of approximately $2.7 million, an increase of $0.2 million from the trailing quarter ended.

Non-performing assets of $34.6 million at December 31, 2023, represented 0.35% of total assets, a change from the $32.7 million or 0.33% and $24.8 million or 0.25% as of September 30, 2023 and December 30, 2022, respectively.

Allocation of Credit Loss Reserves by Loan Type

 

As of December 31, 2023

 

As of September 30, 2023

 

As of December 31, 2022

(dollars in thousands)

Amount

 

% of Loans
Outstanding

 

Amount

 

% of Loans
Outstanding

 

Amount

 

% of Loans
Outstanding

Commercial real estate:

 

 

 

 

 

 

 

 

 

 

 

CRE - Non Owner Occupied

$

35,077

 

1.58

%

 

$

33,723

 

1.55

%

 

$

30,962

 

1.44

%

CRE - Owner Occupied

 

15,081

 

1.58

%

 

 

14,503

 

1.51

%

 

 

14,014

 

1.42

%

Multifamily

 

14,418

 

1.52

%

 

 

14,239

 

1.48

%

 

 

13,132

 

1.39

%

Farmland

 

4,288

 

1.58

%

 

 

4,210

 

1.51

%

 

 

3,273

 

1.17

%

Total commercial real estate loans

 

68,864

 

 

 

 

66,675

 

1.53

%

 

 

61,381

 

1.41

%

Consumer:

 

 

 

 

 

 

 

 

 

 

 

SFR 1-4 1st Liens

 

14,009

 

1.59

%

 

 

13,535

 

1.56

%

 

 

11,268

 

1.43

%

SFR HELOCs and Junior Liens

 

10,273

 

2.88

%

 

 

10,163

 

2.88

%

 

 

11,413

 

2.90

%

Other

 

3,171

 

4.34

%

 

 

2,920

 

4.44

%

 

 

1,958

 

3.45

%

Total consumer loans

 

27,453

 

 

 

 

26,618

 

2.07

%

 

 

24,639

 

1.99

%

 

 

 

 

 

 

 

 

 

 

 

 

Commercial and Industrial

 

12,750

 

2.17

%

 

 

12,290

 

2.05

%

 

 

13,597

 

2.39

%

Construction

 

8,856

 

2.55

%

 

 

8,097

 

2.52

%

 

 

5,142

 

2.43

%

Agricultural Production

 

3,589

 

2.48

%

 

 

2,125

 

1.72

%

 

 

906

 

1.48

%

Leases

 

10

 

0.12

%

 

 

7

 

0.09

%

 

 

15

 

0.19

%

Allowance for credit losses

 

121,522

 

1.79

%

 

 

115,812

 

1.73

%

 

 

105,680

 

1.64

%

Reserve for unfunded loan commitments

 

5,850

 

 

 

 

5,900

 

 

 

 

4,315

 

 

Total allowance for credit losses

$

127,372

 

1.87

%

 

$

121,712

 

1.81

%

 

$

109,995

 

1.71

%

In addition to the allowance for credit losses above, the Company has acquired various performing loans whose fair value as of the acquisition date was determined to be less than the principal balance owed on those loans. This difference represents the collective discount of credit, interest rate and liquidity measurements which is expected to be amortized over the life of the loans. As of December 31, 2023, the unamortized discount associated with acquired loans totaled $24.6 million.

Non-interest Income

The following table presents the key components of non-interest income for the current and trailing quarterly periods indicated:

 

Three months ended

 

 

 

 

(dollars in thousands)

December 31, 2023

 

September 30, 2023

 

Change

 

% Change

ATM and interchange fees

$

6,531

 

 

$

6,728

 

 

$

(197

)

 

(2.9

) %

Service charges on deposit accounts

 

4,732

 

 

 

4,851

 

 

 

(119

)

 

(2.5

) %

Other service fees

 

1,432

 

 

 

1,142

 

 

 

290

 

 

25.4

%

Mortgage banking service fees

 

444

 

 

 

445

 

 

 

(1

)

 

(0.2

) %

Change in value of mortgage servicing rights

 

(291

)

 

 

(91

)

 

 

(200

)

 

219.8

%

Total service charges and fees

 

12,848

 

 

 

13,075

 

 

 

(227

)

 

(1.7

) %

Increase in cash value of life insurance

 

876

 

 

 

684

 

 

 

192

 

 

28.1

%

Asset management and commission income

 

1,284

 

 

 

1,141

 

 

 

143

 

 

12.5

%

Gain on sale of loans

 

283

 

 

 

382

 

 

 

(99

)

 

(25.9

) %

Lease brokerage income

 

109

 

 

 

160

 

 

 

(51

)

 

(31.9

) %

Sale of customer checks

 

292

 

 

 

396

 

 

 

(104

)

 

(26.3

) %

Loss on sale of investment securities

 

(120

)

 

 

 

 

 

(120

)

 

n/a

 

(Loss) gain on marketable equity securities

 

117

 

 

 

(81

)

 

 

198

 

 

(244.4

) %

Other income

 

351

 

 

 

227

 

 

 

124

 

 

54.6

%

Total other non-interest income

 

3,192

 

 

 

2,909

 

 

 

283

 

 

9.7

%

Total non-interest income

$

16,040

 

 

$

15,984

 

 

$

56

 

 

0.4

%

Non-interest income increased $0.1 million or 0.4% to $16.0 million during the three months ended December 31, 2023, compared to $16.0 million during the quarter ended September 30, 2023. Other service fees increased by $0.3 million or 25.4% resulting from improved profitability on small business account services. This was partially offset by a decline of $0.2 million or 219.8% in the value of mortgage servicing rights attributed to a decrease in the reference rates during the quarter. A loss on the sale of investment securities totaling $0.1 million was recorded during the quarter in connection with the Company's strategic sale of $46.9 million in available for sale securities.

The following table presents the key components of non-interest income for the current and prior year periods indicated:

 

Three months ended December 31,

 

 

 

 

(dollars in thousands)

2023

 

2022

 

Change

 

% Change

ATM and interchange fees

$

6,531

 

 

$

6,826

 

 

$

(295

)

 

(4.3

) %

Service charges on deposit accounts

 

4,732

 

 

 

4,103

 

 

 

629

 

 

15.3

%

Other service fees

 

1,432

 

 

 

1,091

 

 

 

341

 

 

31.3

%

Mortgage banking service fees

 

444

 

 

 

465

 

 

 

(21

)

 

(4.5

) %

Change in value of mortgage servicing rights

 

(291

)

 

 

(142

)

 

 

(149

)

 

104.9

%

Total service charges and fees

 

12,848

 

 

 

12,343

 

 

 

505

 

 

4.1

%

Increase in cash value of life insurance

 

876

 

 

 

809

 

 

 

67

 

 

8.3

%

Asset management and commission income

 

1,284

 

 

 

1,040

 

 

 

244

 

 

23.5

%

Gain on sale of loans

 

283

 

 

 

197

 

 

 

86

 

 

43.7

%

Lease brokerage income

 

109

 

 

 

172

 

 

 

(63

)

 

(36.6

) %

Sale of customer checks

 

292

 

 

 

296

 

 

 

(4

)

 

(1.4

) %

Loss on sale of investment securities

 

(120

)

 

 

 

 

 

(120

)

 

n/a

 

Gain on marketable equity securities

 

117

 

 

 

6

 

 

 

111

 

 

1,850.0

%

Other income

 

351

 

 

 

1,017

 

 

 

(666

)

 

(65.5

) %

Total other non-interest income

 

3,192

 

 

 

3,537

 

 

 

(345

)

 

(9.8

) %

Total non-interest income

$

16,040

 

 

$

15,880

 

 

$

160

 

 

1.0

%

Non-interest income increased $0.2 million or 1.0% to $16.0 million during the three months ended December 31, 2023, compared to $15.9 million during the comparative quarter ended December 31, 2022. Service charges on deposit accounts increased by $0.6 million or 15.3% from improved profitability on commercial deposit account activity. Other income declined by $0.7 million or 65.5% following the non-recurring income of $0.6 million earned from the sale of deposits during the fourth quarter in 2022.

 

Twelve months ended December 31,

 

 

 

 

(dollars in thousands)

2023

 

2022

 

Change

 

% Change

ATM and interchange fees

$

26,459

 

 

$

26,767

 

 

$

(308

)

 

(1.2

) %

Service charges on deposit accounts

 

17,595

 

 

 

16,536

 

 

 

1,059

 

 

6.4

%

Other service fees

 

4,732

 

 

 

4,274

 

 

 

458

 

 

10.7

%

Mortgage banking service fees

 

1,808

 

 

 

1,887

 

 

 

(79

)

 

(4.2

) %

Change in value of mortgage servicing rights

 

(506

)

 

 

301

 

 

 

(807

)

 

(268.1

) %

Total service charges and fees

 

50,088

 

 

 

49,765

 

 

 

323

 

 

0.6

%

Increase in cash value of life insurance

 

3,150

 

 

 

2,858

 

 

 

292

 

 

10.2

%

Asset management and commission income

 

4,517

 

 

 

3,986

 

 

 

531

 

 

13.3

%

Gain on sale of loans

 

1,166

 

 

 

2,342

 

 

 

(1,176

)

 

(50.2

) %

Lease brokerage income

 

441

 

 

 

820

 

 

 

(379

)

 

(46.2

) %

Sale of customer checks

 

1,383

 

 

 

1,167

 

 

 

216

 

 

18.5

%

Loss on sale of investment securities

 

(284

)

 

 

 

 

 

(284

)

 

n/a

 

Gain (loss) on marketable equity securities

 

36

 

 

 

(340

)

 

 

376

 

 

(110.6

) %

Other income

 

903

 

 

 

2,448

 

 

 

(1,545

)

 

(63.1

) %

Total other non-interest income

 

11,312

 

 

 

13,281

 

 

 

(1,969

)

 

(14.8

) %

Total non-interest income

$

61,400

 

 

$

63,046

 

 

$

(1,646

)

 

(2.6

) %

Non-interest income decreased $1.6 million or 2.6% to $61.4 million during the year ended December 31, 2023, as compared to $63.0 million during the year ended December 31, 2022. During 2023, total service charges and fees increased $323,000, which is net of approximately $930,000 in waived or reversed fees related to the network outage that occurred in the first quarter of the year. Mortgage origination related activity has declined year over year from elevated interest rates, as the income recorded from the sale of loans is down $1.2 million or 50.2%. Changes in interest rates also led to a decline in fair value of mortgage servicing rights during the twelve months ended December 31, 2023, which decreased by $0.8 million or 268.1%, as compared to the trailing twelve month period ended. Other income declined $1.5 million or 63.1%, $0.7 million of which is attributed to the sale of deposits mentioned above.

Non-interest Expense

The following table presents the key components of non-interest expense for the current and trailing quarterly periods indicated:

 

Three months ended

 

 

 

 

(dollars in thousands)

December 31, 2023

 

September 30, 2023

 

Change

 

% Change

Base salaries, net of deferred loan origination costs

$

23,889

 

$

23,616

 

 

$

273

 

 

1.2

%

Incentive compensation

 

3,894

 

 

4,391

 

 

 

(497

)

 

(11.3

) %

Benefits and other compensation costs

 

6,272

 

 

6,456

 

 

 

(184

)

 

(2.9

) %

Total salaries and benefits expense

 

34,055

 

 

34,463

 

 

 

(408

)

 

(1.2

) %

Occupancy

 

4,036

 

 

3,948

 

 

 

88

 

 

2.2

%

Data processing and software

 

5,017

 

 

5,246

 

 

 

(229

)

 

(4.4

) %

Equipment

 

1,322

 

 

1,503

 

 

 

(181

)

 

(12.0

) %

Intangible amortization

 

1,216

 

 

1,590

 

 

 

(374

)

 

(23.5

) %

Advertising

 

875

 

 

881

 

 

 

(6

)

 

(0.7

) %

ATM and POS network charges

 

1,863

 

 

1,606

 

 

 

257

 

 

16.0

%

Professional fees

 

2,032

 

 

1,752

 

 

 

280

 

 

16.0

%

Telecommunications

 

576

 

 

567

 

 

 

9

 

 

1.6

%

Regulatory assessments and insurance

 

1,297

 

 

1,194

 

 

 

103

 

 

8.6

%

Postage

 

320

 

 

306

 

 

 

14

 

 

4.6

%

Operational loss

 

445

 

 

474

 

 

 

(29

)

 

(6.1

) %

Courier service

 

537

 

 

492

 

 

 

45

 

 

9.1

%

Loss (gain) on sale or acquisition of foreclosed assets

 

19

 

 

(152

)

 

 

171

 

 

(112.5

) %

Loss on disposal of fixed assets

 

1

 

 

4

 

 

 

(3

)

 

(75.0

) %

Other miscellaneous expense

 

6,656

 

 

4,004

 

 

 

2,652

 

 

66.2

%

Total other non-interest expense

 

26,212

 

 

23,415

 

 

 

2,797

 

 

11.9

%

Total non-interest expense

$

60,267

 

$

57,878

 

 

$

2,389

 

 

4.1

%

Average full-time equivalent staff

 

1,211

 

 

1,215

 

 

 

(4

)

 

(0.3

) %

Non-interest expense for the quarter ended December 31, 2023, increased $2.4 million or 4.1% to $60.3 million as compared to $57.9 million during the trailing quarter ended September 30, 2023. Total salaries and benefits expense decreased by $0.4 million or 1.2%, largely reflecting the reduction in incentive compensation paid on production and sales volumes. Other changes in non-interest expenses were primarily the result of expense timing and other operational activities.

The following table presents the key components of non-interest expense for the current and prior year quarterly periods indicated:

 

Three months ended December 31,

 

 

 

 

(dollars in thousands)

 

2023

 

 

2022

 

 

Change

 

% Change

Base salaries, net of deferred loan origination costs

$

23,889

 

$

22,099

 

 

$

1,790

 

 

8.1

%

Incentive compensation

 

3,894

 

 

6,211

 

 

 

(2,317

)

 

(37.3

) %

Benefits and other compensation costs

 

6,272

 

 

8,301

 

 

 

(2,029

)

 

(24.4

) %

Total salaries and benefits expense

 

34,055

 

 

36,611

 

 

 

(2,556

)

 

(7.0

) %

Occupancy

 

4,036

 

 

3,957

 

 

 

79

 

 

2.0

%

Data processing and software

 

5,017

 

 

4,102

 

 

 

915

 

 

22.3

%

Equipment

 

1,322

 

 

1,525

 

 

 

(203

)

 

(13.3

) %

Intangible amortization

 

1,216

 

 

1,702

 

 

 

(486

)

 

(28.6

) %

Advertising

 

875

 

 

1,249

 

 

 

(374

)

 

(29.9

) %

ATM and POS network charges

 

1,863

 

 

2,134

 

 

 

(271

)

 

(12.7

) %

Professional fees

 

2,032

 

 

1,111

 

 

 

921

 

 

82.9

%

Telecommunications

 

576

 

 

638

 

 

 

(62

)

 

(9.7

) %

Regulatory assessments and insurance

 

1,297

 

 

815

 

 

 

482

 

 

59.1

%

Postage

 

320

 

 

319

 

 

 

1

 

 

0.3

%

Operational loss

 

445

 

 

235

 

 

 

210

 

 

89.4

%

Courier service

 

537

 

 

616

 

 

 

(79

)

 

(12.8

) %

Loss (gain) on sale or acquisition of foreclosed assets

 

19

 

 

(235

)

 

 

254

 

 

(108.1

) %

Loss (gain) on disposal of fixed assets

 

1

 

 

(1

)

 

 

2

 

 

(200.0

) %

Other miscellaneous expense

 

6,656

 

 

4,691

 

 

 

1,965

 

 

41.9

%

Total other non-interest expense

 

26,212

 

 

22,858

 

 

 

3,354

 

 

14.7

%

Total non-interest expense

$

60,267

 

$

59,469

 

 

$

798

 

 

1.3

%

Average full-time equivalent staff

 

1,211

 

 

1,210

 

 

 

1

 

 

0.1

%

Non-interest expense increased $0.8 million or 1.3% to $60.3 million during the three months ended December 31, 2023, as compared to $59.5 million for the quarter ended December 31, 2022. Total salaries and benefits expense decreased by $2.6 million or 7.0% to $34.1 million, largely from a reduction in incentive compensation, and the absence of a non-recurring charge of $2.1 million in the comparative 2022 period following amendments to certain of the Company's retirement plans. Data processing and software expenses increased by $0.9 million or 22.3% related to ongoing investments in the Company's data management and security infrastructure. The increase in professional fees of $0.9 million was directly associated with various legal and consulting projects during the period.

 

Twelve months ended December 31,

 

 

 

 

(dollars in thousands)

2023

 

2022

 

Change

 

% Change

Base salaries, net of deferred loan origination costs

$

94,564

 

 

$

84,861

 

 

$

9,703

 

 

11.4

%

Incentive compensation

 

15,557

 

 

 

17,908

 

 

 

(2,351

)

 

(13.1

) %

Benefits and other compensation costs

 

25,674

 

 

 

27,083

 

 

 

(1,409

)

 

(5.2

) %

Total salaries and benefits expense

 

135,795

 

 

 

129,852

 

 

 

5,943

 

 

4.6

%

Occupancy

 

16,135

 

 

 

15,493

 

 

 

642

 

 

4.1

%

Data processing and software

 

18,933

 

 

 

14,660

 

 

 

4,273

 

 

29.1

%

Equipment

 

5,644

 

 

 

5,733

 

 

 

(89

)

 

(1.6

) %

Intangible amortization

 

6,118

 

 

 

6,334

 

 

 

(216

)

 

(3.4

) %

Advertising

 

3,531

 

 

 

3,694

 

 

 

(163

)

 

(4.4

) %

ATM and POS network charges

 

7,080

 

 

 

6,984

 

 

 

96

 

 

1.4

%

Professional fees

 

7,358

 

 

 

4,392

 

 

 

2,966

 

 

67.5

%

Telecommunications

 

2,547

 

 

 

2,298

 

 

 

249

 

 

10.8

%

Regulatory assessments and insurance

 

5,276

 

 

 

3,142

 

 

 

2,134

 

 

67.9

%

Merger and acquisition expenses

 

 

 

 

6,253

 

 

 

(6,253

)

 

(100.0

) %

Postage

 

1,236

 

 

 

1,147

 

 

 

89

 

 

7.8

%

Operational loss

 

2,444

 

 

 

1,000

 

 

 

1,444

 

 

144.4

%

Courier service

 

1,851

 

 

 

2,013

 

 

 

(162

)

 

(8.0

) %

Gain on sale or acquisition of foreclosed assets

 

(133

)

 

 

(481

)

 

 

348

 

 

(72.3

) %

Loss (gain) on disposal of fixed assets

 

23

 

 

 

(1,070

)

 

 

1,093

 

 

(102.1

) %

Other miscellaneous expense

 

19,344

 

 

 

15,201

 

 

 

4,143

 

 

27.3

%

Total other non-interest expense

 

97,387

 

 

 

86,793

 

 

 

10,594

 

 

12.2

%

Total non-interest expense

$

233,182

 

 

$

216,645

 

 

$

16,537

 

 

7.6

%

Average full-time equivalent staff

 

1,214

 

 

 

1,169

 

 

 

45

 

 

3.8

%

Total non-interest expense increased $16.5 million or 7.6% to $233.2 million during the year ended December 31, 2023, as compared to $216.6 million for the comparative period in 2022, for reasons primarily associated with the acquisition of Valley Republic Bank in March of 2022 which resulted in expense increases for nearly every identified category. Merger and acquisition expenses associated with this acquisition totaled $6.2 million for the twelve-month period ended 2022. The reasons for additional specific changes in various costs identified above, including data processing and professional fees are consistent with the discussions provided above for the most recent three months ended December 31, 2023 as compared with the trailing quarter ended September 30, 2023. Regulatory assessment charges also increased by approximately $1.2 million during the year as a result of increases in assessment rates. Other miscellaneous expenses also increased by $4.1 million in 2023 due to, among other things, changes in regulatory requirements which resulted in an estimated $0.8 million in refunds to customers previously charged non-sufficient funds fees, changes in the valuation of other real estate owned which contributed to $0.9 million in variance from the prior year, and other increases generally associated with increased operational costs.

Provision for Income Taxes

The Company’s effective tax rate was 28.4% and 27.0% for the quarter and year ended December 31, 2023, respectively, as compared to 27.3% for the period ended September 30, 2023, and 27.9% for the year ended December 31, 2022. Differences between the Company's effective tax rate and applicable federal and state blended statutory rate of approximately 29.6% are due to the proportion of non-taxable revenues, non-deductible expenses, and benefits from tax credits as compared to the levels of pre-tax earnings.

About TriCo Bancshares

Established in 1975, Tri Counties Bank is a wholly-owned subsidiary of TriCo Bancshares (NASDAQ: TCBK) headquartered in Chico, California, providing a unique brand of customer Service with Solutions available in traditional stand-alone and in-store bank branches and loan production offices in communities throughout California. Tri Counties Bank provides an extensive and competitive breadth of consumer, small business and commercial banking financial services, along with convenient around-the-clock ATMs, online and mobile banking access. Brokerage services are provided by Tri Counties Advisors through affiliation with Raymond James Financial Services, Inc. Visit www.TriCountiesBank.com to learn more.

Forward-Looking Statements

The statements contained herein that are not historical facts are forward-looking statements based on management’s current expectations and beliefs concerning future developments and their potential effects on the Company. Such statements involve inherent risks and uncertainties, many of which are difficult to predict and are generally beyond our control. We caution readers that a number of important factors could cause actual results to differ materially from those expressed in, or implied or projected by, such forward-looking statements. These risks and uncertainties include, but are not limited to, the following: the conditions of the United States economy in general and the strength of the local economies in which we conduct operations; the impact of any future federal government shutdown and uncertainty regarding the federal government’s debt limit or changes in, trade, monetary and fiscal policies and laws, including interest rate policies of the Board of Governors of the Federal Reserve System; the impacts of inflation, interest rate, market and monetary fluctuations on the Company's business condition and financial operating results; the impact of changes in financial services industry policies, laws and regulations; regulatory restrictions affecting our ability to successfully market and price our products to consumers; the risks related to the development, implementation, use and management of emerging technologies, including artificial intelligence and machine learning; extreme weather, natural disasters and other catastrophic events that may or may not be caused by climate change and their effects on the Company's customers and the economic and business environments in which the Company operates; the impact of a slowing U.S. economy and decreases in housing and commercial real estate prices, potentially increased unemployment on the performance of our loan portfolio, the market value of our investment securities and possible other-than-temporary impairment of securities held by us due to changes in credit quality or rates; the availability of, and cost of, sources of funding and the demand for our products; adverse developments with respect to U.S. or global economic conditions and other uncertainties, including the impact of supply chain disruptions, commodities prices, inflationary pressures and labor shortages on the economic recovery and our business; the impacts of international hostilities, wars, terrorism or geopolitical events; adverse developments in the financial services industry generally such as the recent bank failures and any related impact on depositor behavior or investor sentiment; risks related to the sufficiency of liquidity; the possibility that our recorded goodwill could become impaired, which may have an adverse impact on our earnings and capital; the costs or effects of mergers, acquisitions or dispositions we may make, as well as whether we are able to obtain any required governmental approvals in connection with any such activities, or identify and complete favorable transactions in the future, and/or realize the anticipated financial and business benefits; the regulatory and financial impacts associated with exceeding $10 billion in total assets; the negative impact on our reputation and profitability in the event customers experience economic harm or in the event that regulatory violations are identified; the ability to execute our business plan in new markets; the future operating or financial performance of the Company, including our outlook for future growth and changes in the level and direction of our nonperforming assets and charge-offs; the appropriateness of the allowance for credit losses, including the assumptions made under our current expected credit losses model; any deterioration in values of California real estate, both residential and commercial; the effectiveness of the Company's asset management activities managing the mix of earning assets and in improving, resolving or liquidating lower-quality assets; the effect of changes in the financial performance and/or condition of our borrowers; changes in accounting standards and practices; changes in consumer spending, borrowing and savings habits; our ability to attract and maintain deposits and other sources of liquidity; the effects of changes in the level or cost of checking or savings account deposits on our funding costs and net interest margin; increasing noninterest expense and its impact on our financial performance; competition and innovation with respect to financial products and services by banks, financial institutions and non-traditional competitors including retail businesses and technology companies; the challenges of attracting, integrating and retaining key employees; the vulnerability of the Company's operational or security systems or infrastructure, the systems of third-party vendors or other service providers with whom the Company contracts, and the Company's customers to unauthorized access, computer viruses, phishing schemes, spam attacks, human error, natural disasters, power loss and data/security breaches and the cost to defend against and respond to such incidents; the impact of the recent cyber security ransomware incident on our operations and reputation; increased data security risks due to work from home arrangements and email vulnerability; failure to safeguard personal information, and any resulting litigation; the effect of a fall in stock market prices on our brokerage and wealth management businesses; the transition from the LIBOR to new interest rate benchmarks; the emergence or continuation of widespread health emergencies or pandemics; the costs and effects of litigation and of unexpected or adverse outcomes in such litigation; and our ability to manage the risks involved in the foregoing. There can be no assurance that future developments affecting us will be the same as those anticipated by management. Additional factors that could cause results to differ materially from those described above can be found in our Annual Report on Form 10-K for the year ended December 31, 2022, which has been filed with the Securities and Exchange Commission (the “SEC”) and all subsequent filings with the SEC under Sections 13(a), 13(c), 14, and 15(d) of the Securities Act of 1934, as amended. Such filings are also available in the “Investor Relations” section of our website, https://www.tcbk.com/investor-relationsand in other documents we file with the SEC. Annualized, pro forma, projections and estimates are not forecasts and may not reflect actual results. We undertake no obligation (and expressly disclaim any such obligation) to update or alter our forward-looking statements, whether as a result of new information, future events, or otherwise, except as required by law.

TRICO BANCSHARES—CONDENSED CONSOLIDATED FINANCIAL DATA

(Unaudited. Dollars in thousands, except share data) 

 

Three months ended

 

December 31,
2023

 

September 30,
2023

 

June 30,
2023

 

March 31,
2023

 

December 31,
2022

Revenue and Expense Data

 

 

 

 

 

 

 

 

 

Interest income

$

115,909

 

 

$

112,380

 

 

$

107,158

 

 

$

102,907

 

 

$

102,989

 

Interest expense

 

29,292

 

 

 

24,257

 

 

 

18,557

 

 

 

9,571

 

 

 

4,089

 

Net interest income

 

86,617

 

 

 

88,123

 

 

 

88,601

 

 

 

93,336

 

 

 

98,900

 

Provision for credit losses

 

5,990

 

 

 

4,155

 

 

 

9,650

 

 

 

4,195

 

 

 

4,245

 

Noninterest income:

 

 

 

 

 

 

 

 

 

Service charges and fees

 

12,848

 

 

 

13,075

 

 

 

12,968

 

 

 

11,197

 

 

 

12,343

 

Loss on sale of investment securities

 

(120

)

 

 

 

 

 

 

 

 

(164

)

 

 

 

Other income

 

3,312

 

 

 

2,909

 

 

 

2,773

 

 

 

2,602

 

 

 

3,537

 

Total noninterest income

 

16,040

 

 

 

15,984

 

 

 

15,741

 

 

 

13,635

 

 

 

15,880

 

Noninterest expense:

 

 

 

 

 

 

 

 

 

Salaries and benefits

 

34,055

 

 

 

34,463

 

 

 

34,714

 

 

 

32,563

 

 

 

36,611

 

Occupancy and equipment

 

5,358

 

 

 

5,451

 

 

 

5,427

 

 

 

5,543

 

 

 

5,482

 

Data processing and network

 

6,880

 

 

 

6,852

 

 

 

6,540

 

 

 

5,741

 

 

 

6,236

 

Other noninterest expense

 

13,974

 

 

 

11,112

 

 

 

14,562

 

 

 

9,947

 

 

 

11,140

 

Total noninterest expense

 

60,267

 

 

 

57,878

 

 

 

61,243

 

 

 

53,794

 

 

 

59,469

 

Total income before taxes

 

36,400

 

 

 

42,074

 

 

 

33,449

 

 

 

48,982

 

 

 

51,066

 

Provision for income taxes

 

10,325

 

 

 

11,484

 

 

 

8,557

 

 

 

13,149

 

 

 

14,723

 

Net income

$

26,075

 

 

$

30,590

 

 

$

24,892

 

 

$

35,833

 

 

$

36,343

 

Share Data

 

 

 

 

 

 

 

 

 

Basic earnings per share

$

0.78

 

 

$

0.92

 

 

$

0.75

 

 

$

1.08

 

 

$

1.09

 

Diluted earnings per share

$

0.78

 

 

$

0.92

 

 

$

0.75

 

 

$

1.07

 

 

$

1.09

 

Dividends per share

$

0.30

 

 

$

0.30

 

 

$

0.30

 

 

$

0.30

 

 

$

0.30

 

Book value per common share

$

34.86

 

 

$

32.18

 

 

$

32.86

 

 

$

32.84

 

 

$

31.39

 

Tangible book value per common share (1)

$

25.39

 

 

$

22.67

 

 

$

23.30

 

 

$

23.22

 

 

$

21.76

 

Shares outstanding

 

33,268,102

 

 

 

33,263,324

 

 

 

33,259,260

 

 

 

33,195,250

 

 

 

33,331,513

 

Weighted average shares

 

33,266,959

 

 

 

33,262,798

 

 

 

33,219,168

 

 

 

33,295,750

 

 

 

33,330,029

 

Weighted average diluted shares

 

33,351,737

 

 

 

33,319,291

 

 

 

33,301,548

 

 

 

33,437,680

 

 

 

33,467,393

 

Credit Quality

 

 

 

 

 

 

 

 

 

Allowance for credit losses to gross loans

 

1.79

%

 

 

1.73

%

 

 

1.80

%

 

 

1.69

%

 

 

1.64

%

Loans past due 30 days or more

$

19,415

 

 

$

8,072

 

 

$

9,483

 

 

$

7,891

 

 

$

4,947

 

Total nonperforming loans

$

31,891

 

 

$

29,799

 

 

$

37,592

 

 

$

16,025

 

 

$

21,321

 

Total nonperforming assets

$

34,595

 

 

$

32,651

 

 

$

40,506

 

 

$

19,464

 

 

$

24,760

 

Loans charged-off

$

749

 

 

$

5,357

 

 

$

276

 

 

$

1,758

 

 

$

174

 

Loans recovered

$

419

 

 

$

720

 

 

$

218

 

 

$

170

 

 

$

66

 

Selected Financial Ratios

 

 

 

 

 

 

 

 

 

Return on average total assets

 

1.05

%

 

 

1.23

%

 

 

1.01

%

 

 

1.47

%

 

 

1.45

%

Return on average equity

 

9.43

%

 

 

10.91

%

 

 

8.98

%

 

 

13.36

%

 

 

14.19

%

Average yield on loans, excluding PPP

 

5.64

%

 

 

5.52

%

 

 

5.38

%

 

 

5.21

%

 

 

5.10

%

Average yield on interest-earning assets

 

5.10

%

 

 

4.94

%

 

 

4.78

%

 

 

4.64

%

 

 

4.52

%

Average rate on interest-bearing deposits

 

1.62

%

 

 

1.36

%

 

 

0.95

%

 

 

0.43

%

 

 

0.18

%

Average cost of total deposits

 

1.05

%

 

 

0.86

%

 

 

0.58

%

 

 

0.25

%

 

 

0.10

%

Average cost of total deposits and other borrowings

 

1.28

%

 

 

1.05

%

 

 

0.80

%

 

 

0.38

%

 

 

0.12

%

Average rate on borrowings & subordinated debt

 

5.26

%

 

 

4.96

%

 

 

4.92

%

 

 

4.74

%

 

 

4.07

%

Average rate on interest-bearing liabilities

 

2.01

%

 

 

1.71

%

 

 

1.37

%

 

 

0.74

%

 

 

0.32

%

Net interest margin (fully tax-equivalent) (1)

 

3.81

%

 

 

3.88

%

 

 

3.96

%

 

 

4.21

%

 

 

4.34

%

Loans to deposits

 

86.73

%

 

 

83.76

%

 

 

80.55

%

 

 

80.02

%

 

 

77.45

%

Efficiency ratio

 

58.71

%

 

 

55.59

%

 

 

58.69

%

 

 

50.29

%

 

 

51.81

%

Supplemental Loan Interest Income Data

 

 

 

 

 

 

 

 

 

Discount accretion on acquired loans

$

1,459

 

 

$

1,324

 

 

$

1,471

 

 

$

1,397

 

 

$

1,751

 

All other loan interest income (excluding PPP) (1)

$

94,381

 

 

$

90,381

 

 

$

85,272

 

 

$

81,013

 

 

$

79,989

 

Total loan interest income (excluding PPP) (1)

$

95,840

 

 

$

91,705

 

 

$

86,743

 

 

$

82,410

 

 

$

81,740

 

(1) Non-GAAP measure

TRICO BANCSHARES—CONDENSED CONSOLIDATED FINANCIAL DATA

(Unaudited. Dollars in thousands)

 

Balance Sheet Data

December 31,
2023

 

September 30,
2023

 

June 30,
2023

 

March 31,
2023

 

December 31,
2022

Cash and due from banks

$

98,701

 

 

$

111,099

 

 

$

118,792

 

 

$

110,335

 

 

$

107,230

 

Securities, available for sale, net

 

2,155,138

 

 

 

2,176,854

 

 

 

2,323,011

 

 

 

2,408,452

 

 

 

2,455,036

 

Securities, held to maturity, net

 

133,494

 

 

 

139,058

 

 

 

145,117

 

 

 

152,067

 

 

 

160,983

 

Restricted equity securities

 

17,250

 

 

 

17,250

 

 

 

17,250

 

 

 

17,250

 

 

 

17,250

 

Loans held for sale

 

458

 

 

 

644

 

 

 

1,058

 

 

 

226

 

 

 

1,846

 

Loans:

 

 

 

 

 

 

 

 

 

Commercial real estate

 

4,394,802

 

 

 

4,367,445

 

 

 

4,343,924

 

 

 

4,353,959

 

 

 

4,359,083

 

Consumer

 

1,313,268

 

 

 

1,288,810

 

 

 

1,252,225

 

 

 

1,233,797

 

 

 

1,240,743

 

Commercial and industrial

 

586,455

 

 

 

599,757

 

 

 

576,247

 

 

 

553,098

 

 

 

569,921

 

Construction

 

347,198

 

 

 

320,963

 

 

 

278,425

 

 

 

225,996

 

 

 

211,560

 

Agriculture production

 

144,497

 

 

 

123,472

 

 

 

61,337

 

 

 

47,062

 

 

 

61,414

 

Leases

 

8,250

 

 

 

8,219

 

 

 

8,582

 

 

 

8,509

 

 

 

7,726

 

Total loans, gross

 

6,794,470

 

 

 

6,708,666

 

 

 

6,520,740

 

 

 

6,422,421

 

 

 

6,450,447

 

Allowance for credit losses

 

(121,522

)

 

 

(115,812

)

 

 

(117,329

)

 

 

(108,407

)

 

 

(105,680

)

Total loans, net

 

6,672,948

 

 

 

6,592,854

 

 

 

6,403,411

 

 

 

6,314,014

 

 

 

6,344,767

 

Premises and equipment

 

71,347

 

 

 

71,760

 

 

 

72,619

 

 

 

72,096

 

 

 

72,327

 

Cash value of life insurance

 

136,892

 

 

 

136,016

 

 

 

135,332

 

 

 

134,544

 

 

 

133,742

 

Accrued interest receivable

 

36,768

 

 

 

34,595

 

 

 

32,835

 

 

 

31,388

 

 

 

31,856

 

Goodwill

 

304,442

 

 

 

304,442

 

 

 

304,442

 

 

 

304,442

 

 

 

304,442

 

Other intangible assets

 

10,552

 

 

 

11,768

 

 

 

13,358

 

 

 

15,014

 

 

 

16,670

 

Operating leases, right-of-use

 

26,133

 

 

 

27,363

 

 

 

29,140

 

 

 

30,000

 

 

 

26,862

 

Other assets

 

245,966

 

 

 

273,303

 

 

 

257,056

 

 

 

252,566

 

 

 

257,975

 

Total assets

$

9,910,089

 

 

$

9,897,006

 

 

$

9,853,421

 

 

$

9,842,394

 

 

$

9,930,986

 

Deposits:

 

 

 

 

 

 

 

 

 

Noninterest-bearing demand deposits

$

2,722,689

 

 

$

2,857,512

 

 

$

3,073,353

 

 

$

3,236,696

 

 

$

3,502,095

 

Interest-bearing demand deposits

 

1,731,814

 

 

 

1,746,882

 

 

 

1,751,998

 

 

 

1,635,706

 

 

 

1,718,541

 

Savings deposits

 

2,682,068

 

 

 

2,816,816

 

 

 

2,778,118

 

 

 

2,807,796

 

 

 

2,884,378

 

Time certificates

 

697,467

 

 

 

588,433

 

 

 

491,896

 

 

 

345,667

 

 

 

223,999

 

Total deposits

 

7,834,038

 

 

 

8,009,643

 

 

 

8,095,365

 

 

 

8,025,865

 

 

 

8,329,013

 

Accrued interest payable

 

8,445

 

 

 

6,688

 

 

 

3,655

 

 

 

1,643

 

 

 

1,167

 

Operating lease liability

 

28,261

 

 

 

29,527

 

 

 

31,377

 

 

 

32,228

 

 

 

29,004

 

Other liabilities

 

145,982

 

 

 

141,692

 

 

 

136,464

 

 

 

157,222

 

 

 

159,741

 

Other borrowings

 

632,582

 

 

 

537,975

 

 

 

392,714

 

 

 

434,140

 

 

 

264,605

 

Junior subordinated debt

 

101,099

 

 

 

101,080

 

 

 

101,065

 

 

 

101,051

 

 

 

101,040

 

Total liabilities

 

8,750,407

 

 

 

8,826,605

 

 

 

8,760,640

 

 

 

8,752,149

 

 

 

8,884,570

 

Common stock

 

697,349

 

 

 

696,369

 

 

 

695,305

 

 

 

695,168

 

 

 

697,448

 

Retained earnings

 

615,502

 

 

 

599,448

 

 

 

578,852

 

 

 

564,538

 

 

 

542,873

 

Accum. other comprehensive loss, net of tax

 

(153,169

)

 

 

(225,416

)

 

 

(181,376

)

 

 

(169,461

)

 

 

(193,905

)

Total shareholders’ equity

$

1,159,682

 

 

$

1,070,401

 

 

$

1,092,781

 

 

$

1,090,245

 

 

$

1,046,416

 

Quarterly Average Balance Data

 

 

 

 

 

 

 

 

 

Average loans, excluding PPP

$

6,745,040

 

 

$

6,596,116

 

 

$

6,465,903

 

 

$

6,412,386

 

 

$

6,357,250

 

Average interest-earning assets

$

9,047,233

 

 

$

9,053,389

 

 

$

9,022,064

 

 

$

9,028,061

 

 

$

9,076,450

 

Average total assets

$

9,879,355

 

 

$

9,874,240

 

 

$

9,848,191

 

 

$

9,878,927

 

 

$

9,932,931

 

Average deposits

$

7,990,993

 

 

$

8,043,101

 

 

$

7,981,515

 

 

$

8,218,576

 

 

$

8,545,172

 

Average borrowings and subordinated debt

$

617,046

 

 

$

550,344

 

 

$

578,312

 

 

$

378,676

 

 

$

186,957

 

Average total equity

$

1,097,431

 

 

$

1,112,404

 

 

$

1,112,223

 

 

$

1,087,473

 

 

$

1,016,468

 

Capital Ratio Data

 

 

 

 

 

 

 

 

 

Total risk-based capital ratio

 

14.7

%

 

 

14.5

%

 

 

14.5

%

 

 

14.5

%

 

 

14.2

%

Tier 1 capital ratio

 

12.9

%

 

 

12.7

%

 

 

12.7

%

 

 

12.7

%

 

 

12.4

%

Tier 1 common equity ratio

 

12.2

%

 

 

12.0

%

 

 

12.0

%

 

 

12.0

%

 

 

11.7

%

Tier 1 leverage ratio

 

10.7

%

 

 

10.6

%

 

 

10.4

%

 

 

10.2

%

 

 

10.1

%

Tangible capital ratio (1)

 

8.8

%

 

 

7.9

%

 

 

8.1

%

 

 

8.1

%

 

 

7.6

%

(1) Non-GAAP measure

TRICO BANCSHARES—NON-GAAP FINANCIAL MEASURES

(Unaudited. Dollars in thousands)

In addition to results presented in accordance with generally accepted accounting principles in the United States of America (GAAP), this press release contains certain non-GAAP financial measures. Management has presented these non-GAAP financial measures in this press release because it believes that they provide useful and comparative information to assess trends in the Company's core operations reflected in the current quarter's results and facilitate the comparison of our performance with the performance of our peers. However, these non-GAAP financial measures are supplemental and are not a substitute for any analysis based on GAAP. Where applicable, comparable earnings information using GAAP financial measures is also presented. Because not all companies use the same calculations, our presentation may not be comparable to other similarly titled measures as calculated by other companies. For a reconciliation of these non-GAAP financial measures, see the tables below:

 

Three months ended

 

Twelve months ended

(dollars in thousands)

December 31,
2023

 

September 30,
2023

 

December 31,
2022

 

December 31,
2023

 

December 31,
2022

Net interest margin

 

 

 

 

 

 

 

 

 

Acquired loans discount accretion, net:

 

 

 

 

 

 

 

 

 

Amount (included in interest income)

$

1,459

 

 

$

1,324

 

 

$

1,751

 

 

$

5,651

 

 

$

5,465

 

Effect on average loan yield

 

0.09

%

 

 

0.08

%

 

 

0.11

%

 

 

0.09

%

 

 

0.09

%

Effect on net interest margin (FTE)

 

0.06

%

 

 

0.06

%

 

 

0.07

%

 

 

0.06

%

 

 

0.06

%

Net interest margin (FTE)

 

3.81

%

 

 

3.88

%

 

 

4.34

%

 

 

3.96

%

 

 

3.88

%

Net interest margin less effect of acquired loan discount accretion (Non-GAAP)

 

3.75

%

 

 

3.82

%

 

 

4.27

%

 

 

3.90

%

 

 

3.81

%

PPP loans yield, net:

 

 

 

 

 

 

 

 

 

Amount (included in interest income)

$

1

 

 

$

2

 

 

$

16

 

 

$

12

 

 

$

2,390

 

Effect on net interest margin (FTE)

 

%

 

 

%

 

 

%

 

 

%

 

 

0.02

%

Net interest margin less effect of PPP loan yield (Non-GAAP)

 

3.81

%

 

 

3.88

%

 

 

4.34

%

 

 

3.96

%

 

 

3.86

%

Acquired loan discount accretion and PPP loan yield, net:

 

 

 

 

 

 

 

 

 

Amount (included in interest income)

$

1,460

 

 

$

1,326

 

 

$

1,767

 

 

$

5,663

 

 

$

7,855

 

Effect on net interest margin (FTE)

 

0.06

%

 

 

0.06

%

 

 

0.07

%

 

 

0.06

%

 

 

0.08

%

Net interest margin less effect of acquired loan discount accretion and PPP yields, net (Non-GAAP)

 

3.75

%

 

 

3.82

%

 

 

4.27

%

 

 

3.90

%

 

 

3.80

%

 

Three months ended

 

Twelve months ended

(dollars in thousands)

December 31,
2023

 

September 30,
2023

 

December 31,
2022

 

December 31,
2023

 

December 31,
2022

Pre-tax pre-provision return on average assets or equity

 

 

 

 

 

 

 

 

 

Net income (GAAP)

$

26,075

 

 

$

30,590

 

 

$

36,343

 

 

$

117,390

 

 

$

125,419

 

Exclude provision for income taxes

 

10,325

 

 

 

11,484

 

 

 

14,723

 

 

 

43,515

 

 

 

48,488

 

Exclude provision for credit losses

 

5,990

 

 

 

4,155

 

 

 

4,245

 

 

 

23,990

 

 

 

18,470

 

Net income before income tax and provision expense (Non-GAAP)

$

42,390

 

 

$

46,229

 

 

$

55,311

 

 

$

184,895

 

 

$

192,377

 

 

 

 

 

 

 

 

 

 

 

Average assets (GAAP)

$

9,879,355

 

 

$

9,874,240

 

 

$

9,932,931

 

 

$

9,870,189

 

 

$

9,771,601

 

Average equity (GAAP)

$

1,097,431

 

 

$

1,112,404

 

 

$

1,016,468

 

 

$

1,102,436

 

 

$

1,074,437

 

 

 

 

 

 

 

 

 

 

 

Return on average assets (GAAP) (annualized)

 

1.05

%

 

 

1.23

%

 

 

1.45

%

 

 

1.19

%

 

 

1.28

%

Pre-tax pre-provision return on average assets (Non-GAAP) (annualized)

 

1.70

%

 

 

1.86

%

 

 

2.21

%

 

 

1.87

%

 

 

1.97

%

Return on average equity (GAAP) (annualized)

 

9.43

%

 

 

10.91

%

 

 

14.19

%

 

 

10.65

%

 

 

11.67

%

Pre-tax pre-provision return on average equity (Non-GAAP) (annualized)

 

15.32

%

 

 

16.49

%

 

 

21.59

%

 

 

16.77

%

 

 

17.90

%

 

Three months ended

 

Twelve months ended

(dollars in thousands)

December 31,
2023

 

September 30,
2023

 

December 31,
2022

 

December 31,
2023

 

December 31,
2022

Return on tangible common equity

 

 

 

 

 

 

 

 

 

Average total shareholders' equity

$

1,097,431

 

 

$

1,112,404

 

 

$

1,016,468

 

 

$

1,102,436

 

 

$

1,074,437

 

Exclude average goodwill

 

304,442

 

 

 

304,442

 

 

 

306,192

 

 

 

304,442

 

 

 

287,904

 

Exclude average other intangibles

 

11,160

 

 

 

12,563

 

 

 

17,521

 

 

 

13,611

 

 

 

15,901

 

Average tangible common equity (Non-GAAP)

$

781,829

 

 

$

795,399

 

 

$

692,755

 

 

$

784,383

 

 

$

770,632

 

 

 

 

 

 

 

 

 

 

 

Net income (GAAP)

$

26,075

 

 

$

30,590

 

 

$

36,343

 

 

$

117,390

 

 

$

125,419

 

Exclude amortization of intangible assets, net of tax effect

 

857

 

 

 

1,120

 

 

 

1,199

 

 

 

4,309

 

 

 

4,461

 

Tangible net income available to common shareholders (Non-GAAP)

$

26,932

 

 

$

31,710

 

 

$

37,542

 

 

$

121,699

 

 

$

129,880

 

 

 

 

 

 

 

 

 

 

 

Return on average equity

 

9.43

%

 

 

10.91

%

 

 

14.19

%

 

 

10.65

%

 

 

11.67

%

Return on average tangible common equity (Non-GAAP)

 

13.67

%

 

 

15.82

%

 

 

21.50

%

 

 

15.52

%

 

 

16.85

%

 

Three months ended

(dollars in thousands)

December 31,
2023

 

September 30,
2023

 

June 30,
2023

 

March 31,
2023

 

December 31,
2022

Tangible shareholders' equity to tangible assets

 

 

 

 

 

 

 

 

 

Shareholders' equity (GAAP)

$

1,159,682

 

 

$

1,070,401

 

 

$

1,092,781

 

 

$

1,090,245

 

 

$

1,046,416

 

Exclude goodwill and other intangible assets, net

 

314,994

 

 

 

316,210

 

 

 

317,800

 

 

 

319,456

 

 

 

321,112

 

Tangible shareholders' equity (Non-GAAP)

$

844,688

 

 

$

754,191

 

 

$

774,981

 

 

$

770,789

 

 

$

725,304

 

 

 

 

 

 

 

 

 

 

 

Total assets (GAAP)

$

9,910,089

 

 

$

9,897,006

 

 

$

9,853,421

 

 

$

9,842,394

 

 

$

9,930,986

 

Exclude goodwill and other intangible assets, net

 

314,994

 

 

 

316,210

 

 

 

317,800

 

 

 

319,456

 

 

 

321,112

 

Total tangible assets (Non-GAAP)

$

9,595,095

 

 

$

9,580,796

 

 

$

9,535,621

 

 

$

9,522,938

 

 

$

9,609,874

 

 

 

 

 

 

 

 

 

 

 

Shareholders' equity to total assets (GAAP)

 

11.70

%

 

 

10.82

%

 

 

11.09

%

 

 

11.08

%

 

 

10.54

%

Tangible shareholders' equity to tangible assets (Non-GAAP)

 

8.80

%

 

 

7.87

%

 

 

8.13

%

 

 

8.09

%

 

 

7.55

%

 

Three months ended

(dollars in thousands)

December 31,
2023

 

September 30,
2023

 

June 30,
2023

 

March 31,
2023

 

December 31,
2022

Tangible common shareholders' equity per share

 

 

 

 

 

 

 

 

 

Tangible shareholders' equity (Non-GAAP)

$

844,688

 

$

754,191

 

$

774,981

 

$

770,789

 

$

725,304

 

 

 

 

 

 

 

 

 

 

Common shares outstanding at end of period

 

33,268,102

 

 

33,263,324

 

 

33,259,260

 

 

33,195,250

 

 

33,331,513

 

 

 

 

 

 

 

 

 

 

Common shareholders' equity (book value) per share (GAAP)

$

34.86

 

$

32.18

 

$

32.86

 

$

32.84

 

$

31.39

Tangible common shareholders' equity (tangible book value) per share (Non-GAAP)

$

25.39

 

$

22.67

 

$

23.30

 

$

23.22

 

$

21.76

 

Contacts:

Peter G. Wiese, EVP & CFO, (530) 898-0300

Source: TriCo Bancshares

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