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SB Financial Group Announces Third Quarter 2024 Results
المصدر: Nasdaq GlobeNewswire / 24 أكتوبر 2024 16:15:01 America/New_York
DEFIANCE, Ohio, Oct. 24, 2024 (GLOBE NEWSWIRE) -- SB Financial Group, Inc. (NASDAQ: SBFG) (“SB Financial” or the “Company”), a diversified financial services company providing full-service community banking, mortgage banking, wealth management, private client and title insurance services today reported earnings for the third quarter ended September 30, 2024.
Third Quarter 2024 Highlights compared to the third quarter of the prior year:
- Net income of $2.4 million, down 12.4 percent with Diluted Earnings Per Share (“EPS”) of $0.35. EPS is up 3.0% when adjusted for mortgage servicing rights impairment in both periods.
- Net interest income totaled $10.2 million, a 6.8 percent increase from $9.5 million.
- Total loans increased to $1.03 billion, up by $40.9 million or 4.1 percent.
- Tangible book value per share ended the quarter at $16.49, up $3.40 per share or 26.0%.
Nine Months Ended September 30, 2024, highlights over prior-year nine months include:
- Mortgage Banking Revenue increased to $4.7 million, up by 7.6 percent from $4.4 million.
- Noninterest income increased 2.2% to $12.5 million, up from $12.2 million.
- Noninterest expense increased 1.1% to $32.0 million, up from $31.6 million.
Trailing Twelve Months Ended September 30, 2024, highlights compared to the prior year:
- Diluted EPS was $1.74 for the twelve months ended September 2024, reflecting a 3.6% increase from the prior twelve months of $1.68.
- Total deposits reached $1.16 billion by the end of September 2024, marking a 6.8% growth from $1.09 billion at the same time in 2023.
- Mortgage origination volume was $228.3 million for the trailing twelve months, while the servicing portfolio increased by 2.9% to $1.41 billion.
Earnings Highlights Three Months Ended Nine Months Ended ($ in thousands, except per share & ratios) Sep. 2024 Sep. 2023 % Change Sep. 2024 Sep. 2023 % Change Operating revenue $ 14,309 $ 13,699 4.5 % $ 41,485 $ 41,879 -0.9 % Interest income 16,548 14,796 11.8 % 47,502 43,026 10.4 % Interest expense 6,362 5,260 21.0 % 18,477 13,337 38.5 % Net interest income 10,186 9,536 6.8 % 29,025 29,689 -2.2 % Provision (recovery) for credit losses 200 (6 ) 3433.3 % 200 389 -48.6 % Noninterest income 4,123 4,163 -1.0 % 12,460 12,190 2.2 % Noninterest expense 11,003 10,481 5.0 % 31,956 31,593 1.1 % Net income 2,354 2,687 -12.4 % 7,835 8,212 -4.6 % Earnings per diluted share 0.35 0.39 -10.3 % 1.17 1.18 -0.8 % Return on average assets 0.68 % 0.80 % -15.0 % 0.77 % 0.81 % -4.9 % Return on average equity 7.32 % 8.73 % -16.2 % 8.41 % 8.72 % -3.6 % "We delivered strong operational performance during the September quarter with our pretax preprovision earnings up over 14% when we adjust for the servicing rights impairment," stated Mark A. Klein, Chairman, President, and CEO. "We are on track with our Marblehead acquisition and are especially pleased that we have increased the tangible book value per share by 26% in the last year."
"Our Loan Book expanded to $1.03 billion, an increase of $40.9 million, underscoring our disciplined approach to portfolio expansion. Despite market pressures from interest rates, our deposits increased by $74.2 million or 6.8% year-over-year reaching $1.16 billion," added Mr. Klein.
RESULTS OF OPERATIONS
Consolidated Revenue
In the third quarter of 2024, core earnings and margins rose with operating revenue rising to $14.3 million, a 4.5% increase from the $13.7 million in the prior year. While net interest income rose to $10.2 million, a 6.8% increase year-over-year, the Company faced pressure from rising deposit costs, which drove a 21% increase in interest expenses. Despite this, net interest margin saw a slight expansion, increasing by 9 basis points compared to the same period last year, reaching 3.17%.
Noninterest income was down 1.0%, however, when adjusted for the servicing rights impairment and the gain on sale of assets, it was up nearly 4%. Mortgage gain on sale had its best quarter since the first quarter of 2022 and we saw solid increases in Title insurance revenue (up 13%) and Wealth management revenue (up 5%).
Mortgage Loan Business
In the third quarter of 2024, SB Financial Group recorded a 15.5% year-over-year increase in mortgage loan originations, reaching $70.7 million, up from $61.2 million in the corresponding period last year. This strong performance reflects our ability to capitalize on favorable market conditions and underscores the resilience of the housing sector, which continues to show signs of strength despite broader economic challenges. Mortgage sales followed this growth, reaching $61.3 million, or 86.6% of total originations. This represents a 13.3% year-over-year increase from $54.1 million, signaling our ongoing success in expanding our market reach and maintaining a competitive position. The sales volume highlights the robustness of our operations, even as competition intensifies in the residential lending space.
However, mortgage banking net revenue decreased to $1.35 million, down 17.9% from $1.65 million in the prior year. This decline was primarily driven by a negative Originated Mortgage Servicing Rights (“OMSR”) valuation adjustment of $465 thousand this quarter, significantly impacting net loan servicing fees. This reflects broader market headwinds, including shifts in borrower behavior and refinancing rates, which put pressure on servicing valuations. Despite this, gains from the sale of mortgages and continued efficiency in our operations helped partially offset the decline. The mortgage servicing portfolio expanded by 2.9%, reaching $1.41 billion. This steady growth in our servicing portfolio is a testament to our commitment to building long-term, sustainable relationships.
Mr. Klein stated, "This quarter has showcased improved efficiency in our mortgage operations. Although our results slightly missed our internal targets, the shortfall primarily reflects the heightened competitiveness and shifting dynamics within the mortgage market. Despite these challenges, our proactive measures, including expanding our origination teams, including closing our first loan from the Cincinnati market, have positioned us to capitalize on market opportunities and maintain our momentum."
Mortgage Banking ($ in thousands) Sep. 2024 Jun. 2024 Mar. 2024 Dec. 2023 Sep. 2023 Prior Year Growth Mortgage originations $ 70,715 $ 75,110 $ 42,912 $ 39,566 $ 61,200 $ 9,515 Mortgage sales 61,271 55,835 36,623 33,362 54,085 7,186 Mortgage servicing portfolio 1,406,273 1,389,805 1,371,713 1,366,667 1,367,209 39,064 Mortgage servicing rights 14,357 14,548 14,191 13,906 13,893 464 Revenue Loan servicing fees 874 862 855 855 850 24 OMSR amortization (370 ) (335 ) (273 ) (282 ) (334 ) (36 ) Net administrative fees 504 527 582 573 516 (12 ) OMSR valuation adjustment (465 ) 38 181 (12 ) (78 ) (387 ) Net loan servicing fees 39 565 763 561 438 (399 ) Gain on sale of mortgages 1,311 1,277 781 747 1,207 104 Mortgage banking revenue, net $ 1,350 $ 1,842 $ 1,544 $ 1,308 $ 1,645 $ (295 ) Noninterest Income and Noninterest Expense
For the third quarter of 2024, SB Financial Group's noninterest income slightly declined to $4.12 million, representing a 1.0% decrease compared to $4.16 million in the third quarter of 2023. This minor reduction was primarily driven by lower mortgage loan servicing fees, which fell from $438 thousand in the third quarter of 2023 to $39 thousand in the third quarter of 2024, reflecting significant pressure in the mortgage servicing market. Furthermore, other noninterest income also contributed to the decline. However, this was partially offset by an increase in wealth management fees, which rose by 5.4% to $882 thousand, and a gain on the sale of mortgage loans and OMSR, which increased to $1.31 million from $1.21 million in the prior-year quarter. The gain on the sale of assets further contributed positively with $200 thousand realized this quarter.
Noninterest expenses for the third quarter were reported at $11.0 million, reflecting a 5.0% increase compared to $10.5 million in the third quarter of 2023. This rise was primarily driven by the increase of additional talent, which rose by 10.3% to $6.06 million, along with a 17% increase in data processing fees to $758 thousand. While certain expense categories saw reductions, such as other expenses, which decreased to $804 thousand from $1.1 million in the prior year, these declines were not sufficient enough to offset the overall increase in operating expenses.
Noninterest Income/Noninterest Expense ($ in thousands, except ratios) Sep. 2024 Jun. 2024 Mar. 2024 Dec. 2023 Sep. 2023 Prior Year Growth Noninterest Income (NII) $ 4,123 $ 4,386 $ 3,951 $ 5,531 $ 4,163 $ (40 ) NII / Total Revenue 28.8 % 31.5 % 30.1 % 36.6 % 30.4 % -1.6 % NII / Average Assets 1.2 % 1.3 % 1.2 % 1.7 % 1.2 % 0.0 % Total Revenue Growth 4.5 % -0.6 % -6.1 % 3.4 % -5.3 % -0.9 % Noninterest Expense (NIE) $ 11,003 $ 10,671 $ 10,282 $ 10,369 $ 10,481 $ 522 Efficiency Ratio 76.8 % 75.9 % 78.2 % 68.4 % 79.0 % -2.2 % NIE / Average Assets 3.2 % 3.2 % 3.1 % 3.1 % 3.1 % 0.1 % Net Noninterest Expense/Avg. Assets -2.0 % -1.9 % -1.9 % -1.4 % -1.9 % -0.1 % Total Expense Growth 5.0 % 3.2 % -4.6 % 1.0 % 0.9 % 5.0 % Mr. Klein commented on the financial performance, stating, "Our noninterest income continues to show resilience, supported by gains from mortgage-related activities and consistent wealth management performance. As expected, the competitive environment and market fluctuations impacted servicing fees. On the expense side, our focus remains on managing costs related to growth initiatives, and we are committed to optimizing our cost structure to maintain operational efficiency and deliver sustained value to our stakeholders."
Balance Sheet
As of September 30, 2024, SB Financial Group continued to demonstrate financial stability, with total assets increasing to $1.39 billion, a 5.1% increase from $1.33 billion at the end of the prior-year period. This growth underscores our ability to maintain a robust financial position amidst changing market conditions.
Our loan portfolio remained strong, standing at $1.03 billion, up by $40.9 million or 4.1% compared to the prior year. This growth highlights our effective lending practices and strong demand in the credit market. Additionally, cash and cash equivalents increased significantly to $49.3 million, up 159.1% from $19.0 million a year ago, enhancing our liquidity position and providing us with greater flexibility in navigating economic uncertainties.
Deposits increased to $1.16 billion, reflecting a 6.8% growth compared to the prior-year figure of $1.09 billion, driven by increases across all interest-bearing deposit categories. This growth reflects continued trust from our clients and a solid base to support ongoing operations.
Shareholders’ equity expanded significantly to $132.8 million, a 5.9% increase from the linked quarter and an 18.2% year-over-year rise, underscoring our commitment to driving shareholder value. This improvement can be attributed to retained earnings growth and an improvement in accumulated comprehensive losses. The year-over-year growth in shareholders' equity reflects our focus on strengthening the balance sheet and optimizing capital allocation strategies.
Mr. Klein, commented, "In 2024, we have maintained a disciplined and proactive approach to our growth and capital management, aligning closely with our strategic objectives. Our ability to sustain and grow our loan portfolio, even in a highly competitive market, demonstrates the resilience of our business model and the effectiveness of our relationship-driven lending practices. Furthermore, the year-over-year increase in shareholders' equity highlights our continued commitment to delivering shareholder value. We remain poised to leverage future opportunities that will further fortify our financial position and ensure long-term prosperity for our stakeholders."
Loan Balances ($ in thousands, except ratios) Sep. 2024 Jun. 2024 Mar. 2024 Dec. 2023 Sep. 2023 Annual Growth Commercial $ 123,821 $ 123,287 $ 120,016 $ 126,716 $ 120,325 $ 3,496 % of Total 12.0 % 12.3 % 12.1 % 12.7 % 12.2 % 2.9 % Commercial RE 459,449 434,967 429,362 424,041 421,736 37,713 % of Total 44.6 % 43.3 % 43.3 % 42.4 % 42.6 % 8.9 % Agriculture 64,887 64,329 62,365 65,659 60,928 3,959 % of Total 6.3 % 6.4 % 6.3 % 6.6 % 6.2 % 6.5 % Residential RE 314,010 316,233 314,668 318,123 320,306 (6,296 ) % of Total 30.5 % 31.5 % 31.7 % 31.8 % 32.4 % -2.0 % Consumer & Other 67,788 66,574 65,141 65,673 65,726 2,062 % of Total 6.6 % 6.6 % 6.6 % 6.6 % 6.6 % 3.1 % Total Loans $ 1,029,955 $ 1,005,390 $ 991,552 $ 1,000,212 $ 989,021 $ 40,934 Total Growth Percentage 4.1 % Deposit Balances ($ in thousands, except ratios) Sep. 2024 Jun. 2024 Mar. 2024 Dec. 2023 Sep. 2023 Annual Growth Non-Int DDA $ 222,425 $ 208,244 $ 219,395 $ 228,713 $ 224,182 $ (1,757 ) % of Total 19.2 % 18.7 % 19.7 % 21.4 % 20.7 % -0.8 % Interest DDA 202,097 190,857 169,171 166,413 174,729 27,368 % of Total 17.4 % 17.1 % 15.2 % 15.5 % 16.1 % 15.7 % Savings 241,761 231,855 244,157 216,965 226,077 15,684 % of Total 20.8 % 20.8 % 21.9 % 20.3 % 20.8 % 6.9 % Money Market 228,182 225,650 221,362 202,605 216,565 11,617 % of Total 19.7 % 20.2 % 19.9 % 18.9 % 20.0 % 5.4 % Time Deposits 265,068 258,582 258,257 255,509 243,766 21,302 % of Total 22.9 % 23.2 % 23.2 % 23.9 % 22.5 % 8.7 % Total Deposits $ 1,159,533 $ 1,115,188 $ 1,112,342 $ 1,070,205 $ 1,085,319 $ 74,214 Total Growth Percentage 6.8 % Asset Quality
SB Financial Group's commitment to maintaining exceptional asset quality remained strong through the third quarter of 2024. As of September 2024, nonperforming loans constituted 0.54% of total loans, an increase from 0.47% in the prior quarter. While the allowance for credit losses coverage stood at 276.8% of nonperforming loans—below the 330% reported in the linked quarter—it remains robust, signaling a conservative approach to risk management.
Additionally, the net loan charge-offs to average loans ratio was a modest 0.01%, further highlighting SB Financial Group’s effective loan repayment management. Collectively, these metrics reinforce our reputation for disciplined risk oversight and credit administration.
Mr. Klein concluded, “Our third quarter performance underscores our continued commitment to maintaining high asset quality. Although we observed a slight increase in nonperforming loans and a decrease in our reserve coverage ratio, our allowance for credit losses remains robust. This, coupled with our disciplined approach to credit risk management, demonstrates our focus on preserving the long-term strength of our loan portfolio and ensuring stability amidst ongoing economic shifts."
Nonperforming Assets Annual
Change($ in thousands, except ratios) Sep. 2024 Jun. 2024 Mar. 2024 Dec. 2023 Sep. 2023 Commercial & Agriculture $ 2,899 $ 2,781 $ 897 $ 748 $ 717 $ 2,182 % of Total Com./Ag. loans 1.54 % 1.48 % 0.49 % 0.39 % 0.40 % 304.3 % Commercial RE 813 475 49 168 222 591 % of Total CRE loans 0.18 % 0.11 % 0.01 % 0.04 % 0.05 % 266.2 % Residential RE 1,536 1,247 1,295 1,690 2,182 (646 ) % of Total Res. RE loans 0.49 % 0.39 % 0.41 % 0.53 % 0.68 % -29.6 % Consumer & Other 270 231 193 212 208 62 % of Total Con./Oth. loans 0.40 % 0.35 % 0.30 % 0.32 % 0.32 % 29.8 % Total Nonaccruing Loans 5,518 4,734 2,434 2,818 3,329 2,189 % of Total loans 0.54 % 0.47 % 0.25 % 0.28 % 0.34 % 65.8 % Foreclosed Assets and Other Assets - 510 510 511 629 (629 ) Total Change (%) -100.0 % Total Nonperforming Assets $ 5,518 $ 5,244 $ 2,944 $ 3,329 $ 3,958 $ 1,560 % of Total assets 0.40 % 0.39 % 0.22 % 0.25 % 0.30 % 39.41 % Webcast and Conference Call
The Company will hold the third quarter 2024 earnings conference call and webcast on October 25, 2024, at 11:00 a.m. EDT. Interested parties may access the conference call by dialing 1-888-338-9469. The webcast can be accessed at ir.yourstatebank.com. An audio replay of the call will be available on the Company’s website.
About SB Financial Group
Headquartered in Defiance, Ohio, SB Financial is a diversified financial services holding company for the State Bank & Trust Company (State Bank) and SBFG Title, LLC dba Peak Title (Peak Title). State Bank provides a full range of financial services for consumers and small businesses, including wealth management, private client services, mortgage banking and commercial and agricultural lending, operating through a total of 23 offices: 22 in nine Ohio counties and one in Fort Wayne, Indiana, and 23 ATMs. State Bank has six loan production offices located throughout the Tri-State region of Ohio, Indiana and Michigan. Peak Title provides title insurance and title opinions throughout the Tri-State region. SB Financial’s common stock is listed on the NASDAQ Capital Market with the ticker symbol “SBFG”.
Forward-Looking Statements
Certain statements within this document, which are not statements of historical fact, constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements involve risks and uncertainties, and actual results may differ materially from those predicted by the forward-looking statements. These risks and uncertainties include, but are not limited to, risks and uncertainties inherent in the national and regional banking industry, changes in economic conditions in the market areas in which SB Financial and its subsidiaries operate, changes in policies by regulatory agencies, changes in accounting standards and policies, changes in tax laws, fluctuations in interest rates, demand for loans in the market areas in SB Financial and its subsidiaries operate, increases in FDIC insurance premiums, changes in the competitive environment, losses of significant customers, geopolitical events, the loss of key personnel and other risks identified in SB Financial’s Annual Report on Form 10-K and documents subsequently filed by SB Financial with the Securities and Exchange Commission. Forward-looking statements speak only as of the date on which they are made, and SB Financial undertakes no obligation to update any forward-looking statement to reflect events or circumstances after the date on which the statement is made, except as required by law. All subsequent written and oral forward-looking statements attributable to SB Financial or any person acting on its behalf are qualified by these cautionary statements.
Non-GAAP Financial Measures
This press release contains financial information determined by methods other than in accordance with U.S. generally accepted accounting principles (“GAAP”). Non-GAAP financial measures, specifically pre-tax, pre-provision income, tangible common equity, tangible assets, tangible book value per common share, tangible common equity to tangible assets, return on average tangible common equity, total interest income – FTE, net interest income – FTE and net interest margin – FTE are used by the Company’s management to measure the strength of its capital and analyze profitability, including its ability to generate earnings on tangible capital invested by its shareholders. In addition, the Company excludes the OMSR valuation adjustment and any gain on sale of assets from net income to report a non-GAAP adjusted net income level. Although management believes these non-GAAP measures are useful to investors by providing a greater understanding of its business, they should not be considered a substitute for financial measures determined in accordance with GAAP, nor are they necessarily comparable to non-GAAP performance measures that may be presented by other companies.
Investor Contact Information:
Mark A. Klein
Chairman, President and
Chief Executive Officer
Mark.Klein@YourStateBank.comAnthony V. Cosentino
Executive Vice President and
Chief Financial Officer
Tony.Cosentino@YourStateBank.comSB FINANCIAL GROUP, INC. CONSOLIDATED BALANCE SHEETS - (Unaudited) September June March December September ($ in thousands) 2024 2024 2024 2023 2023 ASSETS Cash and due from banks $ 49,348 $ 21,983 $ 26,602 $ 22,965 $ 19,049 Interest bearing time deposits 1,706 2,417 2,417 1,535 1,180 Available-for-sale securities 211,511 207,856 213,239 219,708 212,768 Loans held for sale 8,927 7,864 4,730 2,525 3,206 Loans, net of unearned income 1,029,955 1,005,390 991,552 1,000,212 989,021 Allowance for credit losses (15,278 ) (15,612 ) (15,643 ) (15,786 ) (15,790 ) Premises and equipment, net 20,715 20,860 20,985 21,378 21,934 Federal Reserve and FHLB Stock, at cost 5,223 5,204 6,512 7,279 6,261 Foreclosed assets and other assets - 510 510 511 629 Interest receivable 4,842 4,818 3,706 4,657 6,673 Goodwill 23,239 23,239 23,239 23,239 23,239 Cash value of life insurance 30,488 30,294 30,103 29,121 29,291 Mortgage servicing rights 14,357 14,548 14,191 13,906 13,893 Other assets 8,916 12,815 13,869 11,999 15,120 Total assets $ 1,393,949 $ 1,342,186 $ 1,336,012 $ 1,343,249 $ 1,326,474 LIABILITIES AND SHAREHOLDERS' EQUITY Deposits Non interest bearing demand $ 222,425 $ 208,244 $ 219,395 $ 228,713 $ 224,182 Interest bearing demand 202,097 190,857 169,171 166,413 174,729 Savings 241,761 231,855 244,157 216,965 226,077 Money market 228,182 225,650 221,362 202,605 216,565 Time deposits 265,068 258,582 258,257 255,509 243,766 Total deposits 1,159,533 1,115,188 1,112,342 1,070,205 1,085,319 Short-term borrowings 15,240 15,178 12,916 13,387 16,519 Federal Home Loan Bank advances 35,000 35,000 35,000 83,600 59,500 Trust preferred securities 10,310 10,310 10,310 10,310 10,310 Subordinated debt net of issuance costs 19,678 19,666 19,654 19,642 19,630 Interest payable 3,374 2,944 2,772 2,443 2,216 Other liabilities 17,973 18,421 19,295 19,320 20,632 Total liabilities 1,261,108 1,216,707 1,212,289 1,218,907 1,214,126 Shareholders' Equity Common stock 61,319 61,319 61,319 61,319 61,319 Additional paid-in capital 15,090 15,195 14,978 15,124 15,037 Retained earnings 113,515 112,104 109,938 108,486 105,521 Accumulated other comprehensive loss (24,870 ) (31,801 ) (31,547 ) (29,831 ) (39,517 ) Treasury stock (32,213 ) (31,338 ) (30,965 ) (30,756 ) (30,012 ) Total shareholders' equity 132,841 125,479 123,723 124,342 112,348 Total liabilities and shareholders' equity $ 1,393,949 $ 1,342,186 $ 1,336,012 $ 1,343,249 $ 1,326,474 SB FINANCIAL GROUP, INC. CONSOLIDATED STATEMENTS OF INCOME - (Unaudited) ($ in thousands, except per share & ratios) At and for the Three Months Ended Nine Months Ended September June March December September September September Interest income 2024 2024 2024 2023 2023 2024 2023 Loans Taxable $ 14,513 $ 13,883 $ 13,547 $ 13,438 $ 13,128 $ 41,943 $ 37,969 Tax exempt 127 124 123 124 122 374 359 Securities Taxable 1,871 1,610 1,593 1,526 1,507 5,074 4,566 Tax exempt 37 37 37 38 39 111 132 Total interest income 16,548 15,654 15,300 15,126 14,796 47,502 43,026 Interest expense Deposits 5,568 5,208 5,090 4,398 4,194 15,866 10,310 Repurchase agreements & other 43 36 34 39 16 113 35 Federal Home Loan Bank advances 369 370 613 720 666 1,352 1,883 Trust preferred securities 187 187 188 191 189 562 525 Subordinated debt 195 194 195 194 195 584 584 Total interest expense 6,362 5,995 6,120 5,542 5,260 18,477 13,337 Net interest income 10,186 9,659 9,180 9,584 9,536 29,025 29,689 Provision for credit losses 200 - - (74 ) (6 ) 200 389 Net interest income after provision for loan losses 9,986 9,659 9,180 9,658 9,542 28,825 29,300 Noninterest income Wealth management fees 882 848 865 838 837 2,595 2,694 Customer service fees 870 875 880 844 863 2,625 2,559 Gain on sale of mtg. loans & OMSR 1,311 1,277 781 747 1,207 3,369 2,862 Mortgage loan servicing fees, net 39 565 763 561 438 1,367 1,540 Gain on sale of non-mortgage loans 20 105 10 177 10 135 252 Title insurance revenue 485 406 266 378 429 1,157 1,257 Net gain on sales of securities - - - 1,453 - - - Gain (loss) on sale of assets 200 - - 16 - 200 4 Other 316 310 386 517 379 1,012 1,022 Total noninterest income 4,123 4,386 3,951 5,531 4,163 12,460 12,190 Noninterest expense Salaries and employee benefits 6,057 6,009 5,352 5,652 5,491 17,418 17,125 Net occupancy expense 706 707 769 746 764 2,182 2,350 Equipment expense 1,069 1,060 1,077 1,027 1,068 3,206 3,051 Data processing fees 758 727 769 680 648 2,254 1,979 Professional fees 659 615 758 926 623 2,032 2,098 Marketing expense 241 176 197 182 189 614 600 Telephone and communication expense 128 156 105 132 124 389 369 Postage and delivery expense 145 89 97 167 100 331 265 State, local and other taxes 208 230 245 285 218 683 664 Employee expense 228 159 178 146 141 565 485 Other expenses 804 743 735 426 1,115 2,282 2,607 Total noninterest expense 11,003 10,671 10,282 10,369 10,481 31,956 31,593 Income before income tax expense 3,106 3,374 2,849 4,820 3,224 9,329 9,897 Income tax expense 752 261 481 937 537 1,494 1,685 Net income $ 2,354 $ 3,113 $ 2,368 $ 3,883 $ 2,687 $ 7,835 $ 8,212 Common share data: Basic earnings per common share $ 0.35 $ 0.47 $ 0.35 $ 0.58 $ 0.40 $ 1.17 $ 1.20 Diluted earnings per common share $ 0.35 $ 0.47 $ 0.35 $ 0.57 $ 0.39 $ 1.17 $ 1.18 Average shares outstanding (in thousands): Basic: 6,660 6,692 6,715 6,748 6,791 6,689 6,857 Diluted: 6,675 6,700 6,723 6,851 6,878 6,704 6,944 SB FINANCIAL GROUP, INC. CONSOLIDATED FINANCIAL HIGHLIGHTS - (Unaudited) ($ in thousands, except per share & ratios) At and for the Three Months Ended Nine Months Ended September June March December September September September SUMMARY OF OPERATIONS 2024 2024 2024 2023 2023 2024 2023 Net interest income $ 10,186 $ 9,659 $ 9,180 $ 9,584 $ 9,536 $ 29,025 $ 29,689 Tax-equivalent adjustment 44 43 43 43 43 129 88 Tax-equivalent net interest income 10,230 9,702 9,223 9,627 9,579 29,154 29,777 Provision for credit loss 200 - - (74 ) (6 ) 200 389 Noninterest income 4,123 4,386 3,951 5,531 4,163 12,460 12,190 Total operating revenue 14,309 14,045 13,131 15,115 13,699 41,485 41,879 Noninterest expense 11,003 10,671 10,282 10,369 10,481 31,956 31,593 Pre-tax pre-provision income 3,306 3,374 2,849 4,746 3,218 9,529 10,286 Net income 2,354 3,113 2,368 3,883 2,687 7,835 8,212 PER SHARE INFORMATION: Basic earnings per share (EPS) 0.35 0.47 0.35 0.58 0.40 1.17 1.20 Diluted earnings per share 0.35 0.47 0.35 0.57 0.39 1.17 1.18 Common dividends 0.140 0.140 0.135 0.135 0.130 0.415 0.385 Book value per common share 20.05 18.80 18.46 18.50 16.59 20.05 16.59 Tangible book value per common share (TBV) 16.49 15.26 14.93 14.98 13.09 16.49 13.09 Market price per common share 20.56 14.00 13.78 15.35 13.50 20.56 13.50 Market price to TBV 124.7 % 91.8 % 92.3 % 102.5 % 103.1 % 124.7 % 103.1 % Market price to trailing 12 month EPS 11.8 7.9 7.9 8.8 8.0 11.8 8.0 PERFORMANCE RATIOS: Return on average assets (ROAA) 0.68 % 0.93 % 0.71 % 1.17 % 0.80 % 0.77 % 0.81 % Pre-tax pre-provision ROAA 0.96 % 1.01 % 0.85 % 1.43 % 0.96 % 1.01 % 1.10 % Return on average equity (ROE) 7.32 % 10.16 % 7.70 % 13.23 % 9.25 % 8.41 % 8.72 % Return on average tangible equity 8.97 % 12.59 % 9.53 % 16.57 % 11.62 % 10.39 % 10.75 % Efficiency ratio 76.78 % 75.86 % 78.17 % 68.44 % 79.00 % 76.91 % 75.28 % Earning asset yield 5.16 % 5.02 % 4.97 % 4.89 % 4.78 % 5.05 % 4.61 % Cost of interest bearing liabilities 2.53 % 2.47 % 2.55 % 2.33 % 2.18 % 2.52 % 1.85 % Net interest margin 3.17 % 3.10 % 2.98 % 3.10 % 3.08 % 3.08 % 3.18 % Tax equivalent effect 0.02 % 0.01 % 0.01 % 0.01 % 0.01 % 0.01 % 0.02 % Net interest margin, tax equivalent 3.19 % 3.11 % 2.99 % 3.11 % 3.09 % 3.09 % 3.20 % Non interest income/Average assets 1.20 % 1.31 % 1.19 % 1.67 % 1.24 % 1.23 % 1.21 % Non interest expense/Average assets 3.20 % 3.18 % 3.08 % 3.12 % 3.13 % 3.15 % 3.13 % Net noninterest expense/Average assets -2.00 % -1.87 % -1.90 % -1.46 % -1.89 % -1.92 % -1.92 % ASSET QUALITY RATIOS: Gross charge-offs 29 - 66 5 12 95 113 Recoveries 2 16 9 1 7 27 25 Net charge-offs 27 (16 ) 57 4 5 68 88 Nonperforming loans/Total loans 0.54 % 0.47 % 0.25 % 0.28 % 0.34 % 0.54 % 0.34 % Nonperforming assets/Loans & OREO 0.54 % 0.52 % 0.30 % 0.33 % 0.40 % 0.54 % 0.40 % Nonperforming assets/Total assets 0.40 % 0.39 % 0.22 % 0.25 % 0.30 % 0.40 % 0.30 % Allowance for credit loss/Nonperforming loans 276.83 % 329.78 % 642.69 % 560.18 % 474.32 % 276.83 % 474.32 % Allowance for credit loss/Total loans 1.48 % 1.55 % 1.58 % 1.58 % 1.60 % 1.48 % 1.60 % Net loan charge-offs/Average loans (ann.) 0.01 % (0.01 %) 0.02 % 0.00 % 0.00 % 0.01 % 0.01 % CAPITAL & LIQUIDITY RATIOS: Loans/ Deposits 88.82 % 90.15 % 89.14 % 93.46 % 91.13 % 88.82 % 91.13 % Equity/ Assets 9.53 % 9.35 % 9.26 % 9.26 % 8.47 % 9.53 % 8.47 % Tangible equity/Tangible assets 7.97 % 7.72 % 7.63 % 7.63 % 6.81 % 7.97 % 6.81 % Common equity tier 1 ratio (Bank) 13.53 % 13.98 % 13.84 % 13.42 % 13.56 % 13.53 % 13.56 % END OF PERIOD BALANCES Total assets 1,393,949 1,342,186 1,336,012 1,343,249 1,326,474 1,393,949 1,326,474 Total loans 1,029,955 1,005,390 991,552 1,000,212 989,021 1,029,955 989,021 Deposits 1,159,533 1,115,188 1,112,342 1,070,205 1,085,319 1,159,533 1,085,319 Shareholders equity 132,841 125,479 123,723 124,342 112,348 132,841 112,348 Goodwill and intangibles 23,613 23,630 23,646 23,662 23,687 23,613 23,687 Tangible equity 109,228 101,849 100,077 100,680 88,661 109,228 88,661 Mortgage servicing portfolio 1,406,273 1,389,805 1,371,713 1,366,667 1,367,209 1,406,273 1,367,209 Wealth/Brokerage assets under care 557,724 525,713 525,517 501,829 478,236 557,724 478,236 Total assets under care 3,357,946 3,257,704 3,233,242 3,211,745 3,171,919 3,357,946 3,171,919 Full-time equivalent employees 248 249 245 251 252 248 252 Period end common shares outstanding 6,624 6,676 6,702 6,720 6,773 6,624 6,773 Market capitalization (all) 136,189 93,458 92,359 103,147 91,437 136,189 91,437 AVERAGE BALANCES Total assets 1,376,849 1,342,847 1,333,236 1,327,415 1,339,870 1,350,580 1,344,467 Total earning assets 1,283,407 1,246,099 1,230,736 1,236,165 1,239,145 1,255,335 1,243,094 Total loans 1,018,262 1,005,018 993,310 992,337 989,089 1,005,577 982,817 Deposits 1,145,964 1,120,367 1,091,803 1,084,939 1,095,414 1,119,276 1,098,593 Shareholders equity 128,608 122,510 123,058 117,397 116,165 124,218 125,580 Goodwill and intangibles 23,621 23,638 23,654 23,675 23,698 23,638 23,720 Tangible equity 104,987 98,872 99,404 93,722 92,467 100,580 101,860 Average basic shares outstanding 6,660 6,692 6,715 6,748 6,791 6,689 6,857 Average diluted shares outstanding 6,675 6,700 6,723 6,851 6,878 6,704 6,944 SB FINANCIAL GROUP, INC. Rate Volume Analysis - (Unaudited) For the Three and Nine Months Ended Sep. 30, 2024 and 2023 ($ in thousands) Three Months Ended Sep. 30, 2024 Three Months Ended Sep. 30, 2023 Average Average Average Average Assets Balance Interest Rate Balance Interest Rate Taxable securities/cash $ 258,743 $ 1,871 2.89 % $ 243,261 $ 1,507 2.48 % Nontaxable securities 6,402 37 2.31 % 6,795 39 2.30 % Loans, net 1,018,262 14,640 5.75 % 989,089 13,250 5.36 % Total earning assets 1,283,407 16,548 5.16 % 1,239,145 14,796 4.78 % Cash and due from banks 4,334 4,022 Allowance for loan losses (15,601 ) (15,791 ) Premises and equipment 20,820 22,120 Other assets 83,889 90,374 Total assets $ 1,376,849 $ 1,339,870 Liabilities Savings, MMDA and interest bearing demand $ 659,879 $ 2,969 1.80 % $ 620,092 $ 2,232 1.44 % Time deposits 264,188 2,599 3.94 % 244,289 1,962 3.21 % Repurchase agreements & other 16,240 43 1.06 % 16,319 16 0.39 % Advances from Federal Home Loan Bank 35,054 369 4.21 % 55,073 666 4.84 % Trust preferred securities 10,310 187 7.26 % 10,310 189 7.33 % Subordinated debt 19,670 195 3.97 % 19,622 195 3.98 % Total interest bearing liabilities 1,005,341 6,362 2.53 % 965,705 5,260 2.18 % Non interest bearing demand 221,897 - 231,033 - Total funding 1,227,238 2.07 % 1,196,738 1.76 % 44.20 % 1 Other liabilities 21,003 26,967 Total liabilities 1,248,241 1,223,705 Equity 128,608 116,165 Total liabilities and equity $ 1,376,849 $ 1,339,870 - Net interest income $ 10,186 $ 9,536 Net interest income as a percent of average interest-earning assets - GAAP measure 3.17 % 3.08 % Net interest income as a percent of average interest-earning assets - non GAAP 3.19 % 3.09 % - Computed on a fully tax equivalent (FTE) basis Nine Months Ended Sep. 30, 2024 Nine Months Ended Sep. 30, 2023 Average Average Average Average Assets Balance Interest Rate Balance Interest Rate Taxable securities/cash $ 243,335 $ 5,074 2.78 % $ 252,908 $ 4,566 2.41 % Nontaxable securities 6,423 111 2.30 % 7,369 132 2.39 % Loans, net 1,005,577 42,317 5.61 % 982,817 38,328 5.20 % Total earning assets 1,255,335 47,502 5.05 % 1,243,094 43,026 4.61 % Cash and due from banks 4,430 4,020 Allowance for loan losses (15,693 ) (15,374 ) Premises and equipment 21,026 22,500 Other assets 85,482 90,227 Total assets $ 1,350,580 $ 1,344,467 Liabilities Savings, MMDA and interest bearing demand $ 634,122 $ 8,270 1.74 % $ 627,074 $ 5,367 1.14 % Time deposits 260,061 7,596 3.89 % 233,054 4,943 2.83 % Repurchase agreements & Other 14,708 113 1.02 % 16,576 35 0.28 % Advances from Federal Home Loan Bank 40,466 1,352 4.45 % 53,936 1,883 4.65 % Trust preferred securities 10,310 562 7.27 % 10,310 525 6.79 % Subordinated debt 19,658 584 3.96 % 19,610 584 3.97 % Total interest bearing liabilities 979,325 18,477 2.52 % 960,560 13,337 1.85 % Non interest bearing demand 225,093 2.05 % 238,465 1.48 % Total funding 1,204,418 1,199,025 Other liabilities 21,944 19,862 Total liabilities 1,226,362 1,218,887 Equity 124,218 125,580 Total liabilities and equity $ 1,350,580 $ 1,344,467 Net interest income $ 29,025 $ 29,689 Net interest income as a percent of average interest-earning assets - GAAP measure 3.08 % 3.18 % Net interest income as a percent of average interest-earning assets - non GAAP 3.09 % 3.20 % - Computed on a fully tax equivalent (FTE) basis Non-GAAP reconciliation Three Months Ended Nine Months Ended ($ in thousands, except per share & ratios) Sep. 30, 2024 Sep. 30, 2023 Sep. 30, 2024 Sep. 30, 2023 Total Operating Revenue $ 14,309 $ 13,699 $ 41,485 $ 41,879 Adjustment to (deduct)/add OMSR recapture/impairment * 465 78 246 39 Adjusted Total Operating Revenue 14,774 13,777 41,731 41,918 Income before Income Taxes 3,106 3,224 9,329 9,897 Adjustment for OMSR * 465 78 246 39 Adjusted Income before Income Taxes 3,571 3,302 9,575 9,936 Provision for Income Taxes 752 537 1,494 1,685 Adjustment for OMSR ** 98 16 52 8 Adjusted Provision for Income Taxes 850 553 1,546 1,693 Net Income 2,354 2,687 7,835 8,212 Adjustment for OMSR * 367 62 194 31 Adjusted Net Income 2,721 2,749 8,029 8,243 Diluted Earnings per Share 0.35 0.39 1.17 1.18 Adjustment for OMSR * 0.06 0.01 0.03 0.00 Adjusted Diluted Earnings per Share $ 0.41 $ 0.40 $ 1.20 $ 1.19 Return on Average Assets 0.68 % 0.80 % 0.77 % 0.81 % Adjustment for OMSR * 0.11 % 0.02 % 0.01 % 0.00 % Adjusted Return on Average Assets 0.79 % 0.82 % 0.79 % 0.82 % *valuation adjustment to the Company's mortgage servicing rights **tax effect is calculated using a 21% statutory federal corporate income tax rate