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NBT Bancorp Inc. Announces Third Quarter Results and Declares Dividend
来源: Nasdaq GlobeNewswire / 24 10月 2023 15:15:01 America/Chicago
NORWICH, N.Y., Oct. 24, 2023 (GLOBE NEWSWIRE) -- NBT Bancorp Inc. (“NBT” or the “Company”) (NASDAQ: NBTB) reported net income and diluted earnings per share for the three and nine months ended September 30, 2023.
Net income for the three months ended September 30, 2023 was $24.6 million, or $0.54 per diluted common share, compared to $39.0 million, or $0.90 per diluted share, for the three months ended September 30, 2022, and $30.1 million, or $0.70 per diluted share, in the second quarter of 2023. Operating diluted earnings per share1, a non-GAAP measure, which excludes acquisition expense, acquisition-related provision for credit losses and securities gains (losses), net of tax, was $0.84 for the third quarter of 2023, compared to $0.91 in the third quarter of 2022 and $0.80 in the second quarter of 2023.
- The acquisition of Salisbury Bancorp, Inc. (“Salisbury”) by the merger of Salisbury with and into NBT (“Merger”) was completed on August 11, 2023. The Merger added 13 banking offices, $1.18 billion in loans and $1.31 billion in deposits.
- Period end total loans increased $1.52 billion from December 31, 2022. Excluding loans acquired from Salisbury, loans grew $337.2 million, or 5.5% annualized, since December 31, 2022.
- Period end total deposits increased $1.91 billion from December 31, 2022. Excluding deposits acquired from Salisbury, deposits increased $596.5 million since December 31, 2022.
- Noninterest income, excluding net securities gains (losses), increased 10.2% from the prior quarter and was approximately 30% of total revenue.
CEO Comments
“We delivered solid operating performance for the third quarter and through the first nine months of 2023, driven by our diversified business model and strength of our balance sheet,” said NBT President and CEO John H. Watt, Jr. “We completed our merger with Salisbury on August 11, 2023, welcoming new customers, employees, and shareholders to the NBT family and simultaneously we successfully completed the conversion to the NBT core banking systems. Our combined team is committed to providing a comprehensive suite of financial services to all of our customers and the communities we serve while also generating long-term value for our shareholders.”
Third Quarter Financial Highlights
Net Income - Net income of $24.6 million and diluted earnings per share of $0.54
- Operating net income was $38.3 million and diluted operating earnings per share of $0.841
Net Interest Income / NIM - Net interest income on a fully taxable equivalent (“FTE”) basis was $95.5 million1
- Net interest margin (“NIM”) on an FTE basis was 3.21%1, down 6 basis points (“bps”) from the prior quarter
- Included in FTE net interest income was $1.4 million of acquisition-related net accretion which positively impacted NIM by 5 bps
- Earning asset yields of 4.63%, up 21 bps from the prior quarter
- Total cost of funds of 1.50%, up 28 bps from the prior quarter
Noninterest Income - Excluding net securities gains (losses), noninterest income was $40.4 million and was 29.9% of total revenues
Loans and Credit Quality - Period end total loans of $9.67 billion as of September 30, 2023, up $1.52 billion from December 31, 2022 which included $1.18 billion of loans acquired from Salisbury
- Net charge-offs to average loans were 0.18%, annualized
- Nonperforming loans to total loans was 0.25%, compared to 0.24% in the prior quarter and down from 0.28% in the third quarter of 2022
- Allowance for loan losses to total loans of 1.19%
- Provision for loan losses included $8.8 million of acquisition related provision for credit losses
Deposits - Deposits were $11.40 billion as of September 30, 2023, up $1.91 billion from December 31, 2022 which included $1.31 billion in deposits acquired from Salisbury
- Total cost of deposits was 1.18% for the third quarter of 2023, up 33 bps from the prior quarter
- Full cycle to-date deposit beta of 24%
- Deposit composition is diverse and granular with over 565,000 accounts with an average per account balance of $20,160
Capital - Stockholders’ equity was $1.36 billion as of September 30, 2023
- Tangible book value per share2 was $20.39 at September 30, 2023
- Tangible equity to assets of 7.15%1
- CET1 ratio of 11.31%; Leverage ratio of 10.23%
Loans- Period end total loans were $9.67 billion at September 30, 2023, $8.36 billion at June 30, 2023 and $8.15 billion at December 31, 2022.
- Period end loans increased $1.52 billion from December 31, 2022. Commercial and industrial loans increased $158.5 million to $1.42 billion; commercial real estate loans increased $767.7 million to $3.58 billion; and total consumer loans increased $591.0 million to $4.67 billion. Included in total consumer loans is $132.6 million of a portfolio of loans in a run-off status.
- Commercial line of credit utilization rate was 22% at September 30, 2023, compared to 23% at June 30, 2023 and September 30, 2022.
Deposits
- Total deposits at September 30, 2023 were $11.40 billion, compared to $9.50 billion at December 31, 2022. The Company continued to experience incremental migration from noninterest bearing and low interest checking and savings accounts into higher cost money market and time deposit instruments.
- Loan to deposit ratio was 84.8% at September 30, 2023, compared to 85.8% at December 31, 2022.
Net Interest Income and Net Interest Margin
- Net interest income for the third quarter of 2023 was $94.9 million, which was up $5.8 million, or 6.5%, from the second quarter of 2023 and up $0.4 million, or 0.4%, from the third quarter of 2022. The increase in net interest income resulted from the Salisbury acquisition and was partially offset by the increase in cost of funds outpacing the improvement in asset yields during the quarter.
- The NIM on an FTE basis for the third quarter of 2023 was 3.21%, a decrease of 6 bps from the second quarter of 2023 driven by the increase in the cost of interest-bearing deposits, partly offset by an increase in average earning asset yields and $1.4 million in acquisition-related net accretion. The NIM on an FTE basis decreased 30 bps from the third quarter of 2022 due to the increase in the cost of interest-bearing deposits and higher short-term borrowings costs and average balances, partially offset by higher earning asset yields.
- Earning asset yields for the three months ended September 30, 2023 increased 21 bps from the prior quarter to 4.63% and increased 95 bps from the same quarter in the prior year. Average earning assets grew $819.7 million, or 7.5%, from the second quarter of 2023 due primarily to the Salisbury acquisition and organic loan growth.
- Total cost of deposits, including noninterest bearing deposits, was 1.18% for the third quarter of 2023, up 33 bps from the prior quarter and up 109 bps from the same period in the prior year.
- Total cost of funds for the three months ended September 30, 2023 was 1.50%, up 28 bps from the prior quarter and up 132 bps from the third quarter of 2022.
Asset Quality and Allowance for Loan Losses
- Net charge-offs to total average loans was 18 bps compared to 17 bps in the prior quarter and 7 bps in the third quarter of 2022. The increase in net charge-offs from the third quarter of 2022 was due to an increase in charge-offs in the Company’s other consumer portfolio, which is in a run-off status. Net charge-offs for the portfolios in a run-off status represented the majority of total net charge-offs for the third quarter.
- Nonperforming assets to total assets were 0.18% at September 30, 2023, compared to 0.17% at June 30, 2023 and 0.19% at September 30, 2022.
- Provision expense for the three months ended September 30, 2023 was $12.6 million, compared to $3.6 million for the second quarter of 2023 and $4.5 million for the third quarter of 2022. Included in the provision expense in the third quarter of 2023 was $8.8 million of acquisition-related provision for loan losses.
- The allowance for loan losses was $114.6 million, or 1.19% of total loans, at September 30, 2023, compared to 1.20% of total loans at June 30, 2023 and 1.22% of total loans at September 30, 2022. The increase in the allowance for loan losses in the third quarter included $14.5 million of allowance for acquired Salisbury loans which included both the $8.8 million of non-purchased credit deteriorated allowance recognized through the provision for loan losses and the $5.8 million of purchased credit deteriorated allowance reclassified from loans.
- The reserve for unfunded loan commitments increased to $4.8 million at September 30, 2023 compared to the prior quarter-end at $4.4 million and to $5.3 million at September 30, 2022. The provision for unfunded loan commitments in the third quarter of 2023 included $0.8 million of acquisition-related provision for unfunded loan commitments.
Noninterest Income
- Total noninterest income, excluding securities gains (losses), was $40.4 million for the three months ended September 30, 2023, up $3.7 million from the second quarter and up $3.1 million from the prior year’s third quarter.
- Card services income increased $0.4 million from the prior quarter and decreased $0.2 million from the third quarter of 2022.
- Retirement plan administration fees were up $1.1 million from the prior quarter and were $1.3 million higher than the third quarter of 2022 due primarily to seasonal activity-based fees in the quarter, favorable market conditions, new account growth and the acquisition of Retirement Direct, LLC on July 1, 2023.
- Wealth management fees increased $1.1 million from the prior quarter and were $0.9 million higher than the third quarter of 2022 primarily due to the Salisbury acquisition and approximately $0.5 million in seasonal activity-based fees.
- Insurance services were up $0.6 million from the prior quarter and were $0.5 million higher than the third quarter of 2022.
Noninterest Expense
- Total noninterest expense, excluding $7.9 million of acquisition expenses in the third quarter of 2023 and $1.2 million in the second quarter of 2023, increased 6.8% compared to the previous quarter due primarily to the acquisition of Salisbury and increased 8.1% from the third quarter of 2022 due primarily to the acquisition of Salisbury and merit increases for employees.
- Salaries and benefits increased 5.2% from the prior quarter driven by the Salisbury acquisition and increased from the third quarter of 2022 due to the Salisbury acquisition and merit increases.
- Amortization of intangible assets increased $1.2 million from the prior quarter and $1.1 million from the third quarter of 2022 primarily due to the amortization of intangible assets related to the Salisbury acquisition. The Company recorded a core deposit intangible of $31.2 million and a wealth management customer list intangible of $4.7 million for Salisbury.
- FDIC assessment expense increased $0.3 million in the prior quarter primarily due to the acquisition of Salisbury and increased $0.9 million from the third quarter of 2022 driven by the statutory increase in the FDIC assessment rate.
Income Taxes
- The effective tax rate was 22.4% for the third quarter of 2023 which was consistent with the second quarter of 2023 and 22.8% for the third quarter of 2022.
Capital
- Tangible common equity to tangible assets1 was 7.15% at September 30, 2023. Tangible book value per share2 was $20.39 at September 30, 2023, $21.55 at June 30, 2023 and $20.25 at September 30, 2022.
- Stockholders’ equity increased $189.3 million from December 31, 2022 driven by the Salisbury acquisition adding $161.7 million of capital and net income generation of $88.3 million, partially offset by dividends declared of $40.8 million, the repurchase of common stock of $4.9 million and a $17.5 million decrease in accumulated other comprehensive income driven by the change in the market value of securities available for sale.
- September 30, 2023, CET1 capital ratio of 11.31%, leverage ratio of 10.23% and total risk-based capital ratio of 14.45%.
Dividend
- On October 23, 2023, the Board of Directors approved a fourth-quarter cash dividend of $0.32 per share, which represents a $0.02 per quarter, or 6.7%, increase over the dividend paid in the fourth quarter of 2022. This is the Company’s eleventh consecutive year of annual dividend increases. The dividend will be paid on December 15, 2023 to stockholders of record as of December 1, 2023.
Stock Repurchase
- The Company purchased 68,500 shares of its common stock in the third quarter of 2023 at an average price of $31.61 per share under its previously announced share repurchase program. The Company may repurchase shares of its common stock from time to time to mitigate the potential dilutive effects of stock-based incentive plans and other potential uses of common stock for corporate purposes. As of September 30, 2023, there were 1,444,500 shares available for repurchase under this plan.
Salisbury Bancorp, Inc. Merger
- On August 11, 2023, NBT completed its acquisition of Salisbury. Salisbury was a Connecticut-chartered commercial bank with 13 banking offices in northwestern Connecticut, the Hudson Valley region of New York, and southwestern Massachusetts.
- In connection with the acquisition, the Company issued 4.3 million shares and acquired approximately $1.57 billion of identifiable assets, including $1.18 billion of loans, $122.7 million in investment securities which were subsequently sold during the quarter, $31.2 million of core deposit intangibles and $4.7 million in a wealth management customer intangible, as well as $1.31 billion in deposits. As of the acquisition date, the fair value discount was $78.7 million for loans, net of the reclassification of the purchase credit deteriorated allowance, and was $3.0 million for subordinated debt, respectively.
Conference Call and Webcast
The Company will host a conference call at 8:30 a.m. (Eastern) Wednesday, October 25, 2023, to review third quarter 2023 financial results. The audio webcast link, along with the corresponding presentation slides, will be available on the Company’s Event Calendar page at https://www.nbtbancorp.com/bn/presentations-events.html#events and will be archived for twelve months.
Corporate Overview
NBT Bancorp Inc. is a financial holding company headquartered in Norwich, NY, with total assets of $13.83 billion at September 30, 2023. The Company primarily operates through NBT Bank, N.A., a full-service community bank, and through two financial services companies. NBT Bank, N.A. has 153 banking locations in New York, Pennsylvania, Vermont, Massachusetts, New Hampshire, Maine and Connecticut. EPIC Retirement Plan Services, based in Rochester, NY, is a national benefits administration firm. NBT Insurance Agency, LLC, based in Norwich, NY, is a full-service insurance agency. More information about NBT and its divisions is available online at: www.nbtbancorp.com, www.nbtbank.com, www.epicrps.com and www.nbtinsurance.com.
Forward-Looking Statements
This press release contains forward-looking statements, as defined in the Private Securities Litigation Reform Act of 1995. These statements may be identified by the use of phrases such as “anticipate,” “believe,” “expect,” “forecasts,” “projects,” “will,” “can,” “would,” “should,” “could,” “may,” or other similar terms. There are a number of factors, many of which are beyond the Company’s control, that could cause actual results to differ materially from those contemplated by the forward-looking statements. Factors that may cause actual results to differ materially from those contemplated by such forward-looking statements include, among others, the following possibilities: (1) local, regional, national and international economic conditions, including actual or potential stress in the banking industry, and the impact they may have on the Company and its customers and the Company’s assessment of that impact; (2) changes in the level of nonperforming assets and charge-offs; (3) changes in estimates of future reserve requirements based upon the periodic review thereof under relevant regulatory and accounting requirements; (4) the effects of and changes in trade and monetary and fiscal policies and laws, including the interest rate policies of the Federal Reserve Board (“FRB”); (5) inflation, interest rate, securities market and monetary fluctuations; (6) political instability; (7) acts of war, including international military conflicts, or terrorism; (8) the timely development and acceptance of new products and services and the perceived overall value of these products and services by users; (9) changes in consumer spending, borrowing and saving habits; (10) changes in the financial performance and/or condition of the Company’s borrowers; (11) technological changes; (12) acquisition and integration of acquired businesses; (13) the possibility that NBT and Salisbury may be unable to achieve expected synergies and operating efficiencies in the merger within the expected timeframes; (14) the ability to increase market share and control expenses; (15) changes in the competitive environment among financial holding companies; (16) the effect of changes in laws and regulations (including laws and regulations concerning taxes, banking, securities and insurance) with which the Company and its subsidiaries must comply, including those under the Dodd-Frank Act, and the Economic Growth, Regulatory Relief, and Consumer Protection Act of 2018; (17) the effect of changes in accounting policies and practices, as may be adopted by the regulatory agencies, as well as the Public Company Accounting Oversight Board, the Financial Accounting Standards Board and other accounting standard setters; (18) changes in the Company’s organization, compensation and benefit plans; (19) the costs and effects of legal and regulatory developments, including the resolution of legal proceedings or regulatory or other governmental inquiries, and the results of regulatory examinations or reviews; (20) greater than expected costs or difficulties related to the integration of new products and lines of business; and (21) the Company’s success at managing the risks involved in the foregoing items.
The Company cautions readers not to place undue reliance on any forward-looking statements, which speak only as of the date made, and advises readers that various factors, including, but not limited to, those described above and other factors discussed in the Company’s annual and quarterly reports previously filed with the SEC, could affect the Company’s financial performance and could cause the Company’s actual results or circumstances for future periods to differ materially from those anticipated or projected.
Unless required by law, the Company does not undertake, and specifically disclaims any obligations to, publicly release any revisions that may be made to any forward-looking statements to reflect the occurrence of anticipated or unanticipated events or circumstances after the date of such statements.
Non-GAAP Measures
This press release contains financial information determined by methods other than in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Where non-GAAP disclosures are used in this press release, the comparable GAAP measure, as well as a reconciliation to the comparable GAAP measure, is provided in the accompanying tables. Management believes that these non-GAAP measures provide useful information that is important to an understanding of the results of the Company’s core business as well as provide information standard in the financial institution industry. Non-GAAP measures should not be considered a substitute for financial measures determined in accordance with GAAP and investors should consider the Company’s performance and financial condition as reported under GAAP and all other relevant information when assessing the performance or financial condition of the Company. Amounts previously reported in the consolidated financial statements are reclassified whenever necessary to conform to current period presentation.
NBT Bancorp Inc. and Subsidiaries Selected Financial Data (unaudited, dollars in thousands except per share data) 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Profitability (reported) Diluted earnings per share $ 0.54 $ 0.70 $ 0.78 $ 0.84 $ 0.90 Weighted average diluted common shares outstanding 45,398,937 43,126,498 43,125,986 43,144,666 43,110,932 Return on average assets3 0.76 % 1.02 % 1.16 % 1.23 % 1.33 % Return on average equity3 7.48 % 9.91 % 11.47 % 12.30 % 12.87 % Return on average tangible common equity1 3 10.73 % 13.13 % 15.31 % 16.54 % 17.12 % Net interest margin1 3 3.21 % 3.27 % 3.55 % 3.68 % 3.51 % 9 Months Ended September 30, 2023 2022 Profitability (reported) Diluted earnings per share $ 2.01 $ 2.68 Weighted average diluted common shares outstanding 43,896,042 43,194,037 Return on average assets3 0.97 % 1.31 % Return on average equity3 9.54 % 12.79 % Return on average tangible common equity1 3 13.00 % 17.00 % Net interest margin1 3 3.34 % 3.22 % 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Profitability (operating) Diluted earnings per share1 $ 0.84 $ 0.80 $ 0.88 $ 0.86 $ 0.91 Return on average assets1 3 1.19 % 1.17 % 1.31 % 1.26 % 1.34 % Return on average equity1 3 11.65 % 11.40 % 12.95 % 12.61 % 12.91 % Return on average tangible common equity1 3 16.43 % 15.08 % 17.27 % 16.95 % 17.17 % 9 Months Ended September 30, 2023 2022 Profitability (operating) Diluted earnings per share1 $ 2.53 $ 2.70 Return on average assets1 3 1.22 % 1.32 % Return on average equity1 3 11.98 % 12.87 % Return on average tangible common equity1 3 16.25 % 17.10 % 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Balance sheet data Short-term interest-bearing accounts $ 459,296 $ 31,878 $ 68,045 $ 30,862 $ 97,303 Securities available for sale 1,399,032 1,453,926 1,512,008 1,527,225 1,556,501 Securities held to maturity 914,520 912,876 906,824 919,517 929,541 Net loans 9,552,774 8,257,724 8,164,328 8,049,347 7,807,984 Total assets 13,827,628 11,890,497 11,839,730 11,739,296 11,640,742 Total deposits 11,401,452 9,529,919 9,681,205 9,495,933 9,918,751 Total borrowings 740,603 880,518 703,248 787,950 277,889 Total liabilities 12,464,807 10,680,004 10,628,071 10,565,742 10,484,196 Stockholders' equity 1,362,821 1,210,493 1,211,659 1,173,554 1,156,546 Capital Equity to assets 9.86 % 10.18 % 10.23 % 10.00 % 9.94 % Tangible equity ratio1 7.15 % 7.95 % 7.99 % 7.73 % 7.64 % Book value per share $ 28.94 $ 28.26 $ 28.24 $ 27.38 $ 27.00 Tangible book value per share2 $ 20.39 $ 21.55 $ 21.52 $ 20.65 $ 20.25 Leverage ratio 10.23 % 10.51 % 10.43 % 10.32 % 10.21 % Common equity tier 1 capital ratio 11.31 % 12.29 % 12.28 % 12.12 % 12.17 % Tier 1 capital ratio 12.23 % 13.35 % 13.34 % 13.19 % 13.27 % Total risk-based capital ratio 14.45 % 15.50 % 15.53 % 15.38 % 15.50 % Common stock price (end of period) $ 31.69 $ 31.85 $ 33.71 $ 43.42 $ 37.95 NBT Bancorp Inc. and Subsidiaries Asset Quality and Consolidated Loan Balances (unaudited, dollars in thousands) 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Asset quality Nonaccrual loans $ 20,736 $ 16,931 $ 16,284 $ 17,233 $ 19,098 90 days past due and still accruing 3,528 2,755 2,328 3,823 2,732 Total nonperforming loans 24,264 19,686 18,612 21,056 21,830 Other real estate owned - 179 105 105 - Total nonperforming assets 24,264 19,865 18,717 21,161 21,830 Allowance for loan losses 114,601 100,400 100,250 100,800 96,800 Asset quality ratios Allowance for loan losses to total loans 1.19 % 1.20 % 1.21 % 1.24 % 1.22 % Total nonperforming loans to total loans 0.25 % 0.24 % 0.23 % 0.26 % 0.28 % Total nonperforming assets to total assets 0.18 % 0.17 % 0.16 % 0.18 % 0.19 % Allowance for loan losses to total nonperforming loans 472.31 % 510.01 % 538.63 % 478.72 % 443.43 % Past due loans to total loans4 0.49 % 0.45 % 0.30 % 0.33 % 0.30 % Net charge-offs to average loans3 0.18 % 0.17 % 0.19 % 0.18 % 0.07 % 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Loan net charge-offs by line of business Commercial & industrial $ (327 ) $ 51 $ (294 ) $ (45 ) $ (1,045 ) Commercial real estate (17 ) 41 42 8 324 Residential real estate and home equity (75 ) (43 ) 80 (79 ) (56 ) Indirect auto 451 273 423 445 222 Residential solar 1,253 581 656 596 43 Other consumer 2,919 2,553 2,904 2,752 1,796 Total loan net charge-offs $ 4,204 $ 3,456 $ 3,811 $ 3,677 $ 1,284 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Allowance for loan losses as a percentage of loans by segment Commercial & industrial 0.88% 0.86% 0.85% 0.82% 0.80% Commercial real estate 1.00% 0.93% 0.93% 0.91% 0.88% Residential real estate 0.79% 0.73% 0.73% 0.72% 0.74% Auto 0.82% 0.80% 0.77% 0.81% 0.78% Residential solar 3.19% 3.09% 3.04% 3.21% 3.08% Other consumer 5.23% 5.98% 6.19% 6.27% 6.67% Total 1.19% 1.20% 1.21% 1.24% 1.22% 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Loans by line of business Commercial & industrial $ 1,424,579 $ 1,319,093 $ 1,278,291 $ 1,266,031 $ 1,262,199 Commercial real estate 3,575,595 2,884,264 2,845,631 2,807,941 2,724,728 Residential real estate 2,111,670 1,666,204 1,651,918 1,649,870 1,626,528 Indirect auto 1,099,558 1,048,739 1,031,315 989,587 952,757 Residential solar 934,082 926,365 920,084 856,798 728,898 Home equity 340,777 310,897 308,219 314,124 313,557 Other consumer 181,114 202,562 229,120 265,796 296,117 Total loans $ 9,667,375 $ 8,358,124 $ 8,264,578 $ 8,150,147 $ 7,904,784 NBT Bancorp Inc. and Subsidiaries Consolidated Balance Sheets (unaudited, dollars in thousands) September 30, December 31, 2023 2022 Assets Cash and due from banks $ 213,358 $ 166,488 Short-term interest-bearing accounts 459,296 30,862 Equity securities, at fair value 35,600 30,784 Securities available for sale, at fair value 1,399,032 1,527,225 Securities held to maturity (fair value $783,986 and $812,647, respectively) 914,520 919,517 Federal Reserve and Federal Home Loan Bank stock 50,333 44,713 Loans held for sale 4,113 562 Loans 9,667,375 8,150,147 Less allowance for loan losses 114,601 100,800 Net loans $ 9,552,774 $ 8,049,347 Premises and equipment, net 82,837 69,047 Goodwill 360,171 281,204 Intangible assets, net 42,574 7,341 Bank owned life insurance 264,537 232,409 Other assets 448,483 379,797 Total assets $ 13,827,628 $ 11,739,296 Liabilities and stockholders' equity Demand (noninterest bearing) $ 3,716,309 $ 3,617,324 Savings, NOW and money market 6,340,944 5,444,837 Time 1,344,199 433,772 Total deposits $ 11,401,452 $ 9,495,933 Short-term borrowings 490,180 585,012 Long-term debt 29,834 4,815 Subordinated debt, net 119,393 96,927 Junior subordinated debt 101,196 101,196 Other liabilities 322,752 281,859 Total liabilities $ 12,464,807 $ 10,565,742 Total stockholders' equity $ 1,362,821 $ 1,173,554 Total liabilities and stockholders' equity $ 13,827,628 $ 11,739,296 NBT Bancorp Inc. and Subsidiaries Consolidated Statements of Income (unaudited, dollars in thousands except per share data) Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Interest, fee and dividend income Interest and fees on loans $ 122,097 $ 85,266 $ 329,931 $ 237,148 Securities available for sale 7,495 7,665 22,604 21,822 Securities held to maturity 5,281 4,854 15,307 12,532 Other 2,221 1,429 4,033 3,396 Total interest, fee and dividend income $ 137,094 $ 99,214 $ 371,875 $ 274,898 Interest expense Deposits $ 30,758 $ 2,233 $ 61,888 $ 5,831 Short-term borrowings 7,612 84 20,657 113 Long-term debt 294 20 631 140 Subordinated debt 1,612 1,360 4,281 4,078 Junior subordinated debt 1,923 1,039 5,372 2,325 Total interest expense $ 42,199 $ 4,736 $ 92,829 $ 12,487 Net interest income $ 94,895 $ 94,478 $ 279,046 $ 262,411 Provision for loan losses $ 3,883 $ 4,484 $ 11,398 $ 9,470 Provision for loan losses - acquisition day 1 non-PCD 8,750 - 8,750 - Total provision for loan losses $ 12,633 $ 4,484 $ 20,148 $ 9,470 Net interest income after provision for loan losses $ 82,262 $ 89,994 $ 258,898 $ 252,941 Noninterest income Service charges on deposit accounts $ 3,979 $ 3,581 $ 11,260 $ 11,032 Card services income 5,503 5,654 15,469 24,100 Retirement plan administration fees 12,798 11,496 35,995 37,451 Wealth management 9,297 8,402 25,611 25,294 Insurance services 4,361 3,892 12,008 11,258 Bank owned life insurance income 1,568 1,560 4,974 4,625 Net securities (losses) (183 ) (148 ) (9,822 ) (914 ) Other 2,913 2,735 8,195 8,641 Total noninterest income $ 40,236 $ 37,172 $ 103,690 $ 121,487 Noninterest expense Salaries and employee benefits $ 49,248 $ 48,371 $ 144,237 $ 140,595 Technology and data services 9,677 9,096 27,989 26,588 Occupancy 7,090 6,481 21,233 19,761 Professional fees and outside services 4,149 3,817 12,486 11,999 Office supplies and postage 1,700 1,469 5,004 4,441 FDIC assessment 1,657 787 4,397 2,399 Advertising 667 559 1,841 1,943 Amortization of intangible assets 1,609 544 2,603 1,725 Loan collection and other real estate owned, net 569 549 2,115 1,690 Reserve for unfunded loan commitments 460 225 (270 ) 205 Acquisition expenses 7,917 - 9,724 - Other 6,054 4,796 17,554 13,610 Total noninterest expense $ 90,797 $ 76,694 $ 248,913 $ 224,956 Income before income tax expense $ 31,701 $ 50,472 $ 113,675 $ 149,472 Income tax expense 7,095 11,499 25,339 33,598 Net income $ 24,606 $ 38,973 $ 88,336 $ 115,874 Earnings Per Share Basic $ 0.54 $ 0.91 $ 2.02 $ 2.70 Diluted $ 0.54 $ 0.90 $ 2.01 $ 2.68 NBT Bancorp Inc. and Subsidiaries Quarterly Consolidated Statements of Income (unaudited, dollars in thousands except per share data) 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Interest, fee and dividend income Interest and fees on loans $ 122,097 $ 106,935 $ 100,899 $ 95,620 $ 85,266 Securities available for sale 7,495 7,493 7,616 7,831 7,665 Securities held to maturity 5,281 4,991 5,035 5,050 4,854 Other 2,221 1,170 642 671 1,429 Total interest, fee and dividend income $ 137,094 $ 120,589 $ 114,192 $ 109,172 $ 99,214 Interest expense Deposits $ 30,758 $ 19,986 $ 11,144 $ 4,092 $ 2,233 Short-term borrowings 7,612 8,126 4,919 2,510 84 Long-term debt 294 290 47 21 20 Subordinated debt 1,612 1,335 1,334 1,346 1,360 Junior subordinated debt 1,923 1,767 1,682 1,424 1,039 Total interest expense $ 42,199 $ 31,504 $ 19,126 $ 9,393 $ 4,736 Net interest income $ 94,895 $ 89,085 $ 95,066 $ 99,779 $ 94,478 Provision for loan losses $ 3,883 $ 3,606 $ 3,909 $ 7,677 $ 4,484 Provision for loan losses - acquisition day 1 non-PCD 8,750 - - - - Total provision for loan losses $ 12,633 $ 3,606 $ 3,909 $ 7,677 $ 4,484 Net interest income after provision for loan losses $ 82,262 $ 85,479 $ 91,157 $ 92,102 $ 89,994 Noninterest income Service charges on deposit accounts $ 3,979 $ 3,733 $ 3,548 $ 3,598 $ 3,581 Card services income 5,503 5,121 4,845 4,958 5,654 Retirement plan administration fees 12,798 11,735 11,462 10,661 11,496 Wealth management 9,297 8,227 8,087 8,017 8,402 Insurance services 4,361 3,716 3,931 3,438 3,892 Bank owned life insurance income 1,568 1,528 1,878 1,419 1,560 Net securities (losses) (183 ) (4,641 ) (4,998 ) (217 ) (148 ) Other 2,913 2,626 2,656 2,217 2,735 Total noninterest income $ 40,236 $ 32,045 $ 31,409 $ 34,091 $ 37,172 Noninterest expense Salaries and employee benefits $ 49,248 $ 46,834 $ 48,155 $ 47,235 $ 48,371 Technology and data services 9,677 9,305 9,007 9,124 9,096 Occupancy 7,090 6,923 7,220 6,521 6,481 Professional fees and outside services 4,149 4,159 4,178 4,811 3,817 Office supplies and postage 1,700 1,676 1,628 1,699 1,469 FDIC assessment 1,657 1,344 1,396 798 787 Advertising 667 525 649 879 559 Amortization of intangible assets 1,609 458 536 538 544 Loan collection and other real estate owned, net 569 691 855 957 549 Reserve for unfunded loan commitments 460 (100 ) (630 ) (185 ) 225 Acquisition expenses 7,917 1,189 618 967 - Other 6,054 5,790 5,710 6,165 4,796 Total noninterest expense $ 90,797 $ 78,794 $ 79,322 $ 79,509 $ 76,694 Income before income tax expense $ 31,701 $ 38,730 $ 43,244 $ 46,684 $ 50,472 Income tax expense 7,095 8,658 9,586 10,563 11,499 Net income $ 24,606 $ 30,072 $ 33,658 $ 36,121 $ 38,973 Earnings Per Share Basic $ 0.54 $ 0.70 $ 0.78 $ 0.84 $ 0.91 Diluted $ 0.54 $ 0.70 $ 0.78 $ 0.84 $ 0.90 NBT Bancorp Inc. and Subsidiaries Average Quarterly Balance Sheets (unaudited, dollars in thousands) Average Balance Yield / Rates Average Balance Yield / Rates Average Balance Yield / Rates Average Balance Yield / Rates Average Balance Yield / Rates Q3 - 2023 Q2 - 2023 Q1 - 2023 Q4 - 2022 Q3 - 2022 Assets Short-term interest-bearing accounts $ 121,384 4.26 % $ 28,473 3.62 % $ 34,215 2.26 % $ 39,573 3.31 % $ 191,463 2.51 % Securities taxable1 2,364,809 1.90 % 2,394,027 1.90 % 2,442,732 1.92 % 2,480,959 1.88 % 2,491,315 1.83 % Securities tax-exempt 1 5 219,427 3.34 % 201,499 2.83 % 202,321 2.81 % 208,238 2.68 % 211,306 2.47 % FRB and FHLB stock 53,841 6.76 % 51,454 7.12 % 41,144 4.45 % 32,903 4.11 % 25,182 3.47 % Loans1 6 9,043,582 5.36 % 8,307,894 5.17 % 8,189,520 5.00 % 8,039,442 4.72 % 7,808,025 4.34 % Total interest-earning assets $ 11,803,043 4.63 % $ 10,983,347 4.42 % $ 10,909,932 4.26 % $ 10,801,115 4.02 % $ 10,727,291 3.68 % Other assets 968,220 835,424 836,879 855,410 887,378 Total assets $ 12,771,263 $ 11,818,771 $ 11,746,811 $ 11,656,525 $ 11,614,669 Liabilities and stockholders' equity Money market deposit accounts $ 2,422,451 2.91 % $ 2,113,965 2.30 % $ 2,081,210 1.22 % $ 2,169,192 0.39 % $ 2,332,341 0.15 % NOW deposit accounts 1,513,420 0.57 % 1,463,953 0.38 % 1,598,834 0.36 % 1,604,096 0.33 % 1,548,115 0.21 % Savings deposits 1,707,094 0.04 % 1,708,874 0.03 % 1,781,465 0.03 % 1,823,056 0.03 % 1,854,122 0.03 % Time deposits 1,178,352 3.60 % 856,305 2.97 % 639,645 2.10 % 432,110 0.41 % 455,168 0.35 % Total interest-bearing deposits $ 6,821,317 1.79 % $ 6,143,097 1.30 % $ 6,101,154 0.74 % $ 6,028,454 0.27 % $ 6,189,746 0.14 % Federal funds purchased 6,033 5.39 % 48,407 5.35 % 44,334 4.92 % 56,576 4.03 % 1,522 3.39 % Repurchase agreements 71,516 1.40 % 55,627 1.08 % 71,340 0.08 % 76,334 0.11 % 69,048 0.10 % Short-term borrowings 540,380 5.34 % 557,818 5.27 % 357,200 4.96 % 177,533 4.28 % 6,440 3.33 % Long-term debt 29,800 3.91 % 29,773 3.91 % 7,299 2.61 % 3,817 2.18 % 3,331 2.38 % Subordinated debt, net 109,160 5.86 % 97,081 5.52 % 96,966 5.58 % 97,839 5.46 % 98,748 5.46 % Junior subordinated debt 101,196 7.54 % 101,196 7.00 % 101,196 6.74 % 101,196 5.58 % 101,196 4.07 % Total interest-bearing liabilities $ 7,679,402 2.18 % $ 7,032,999 1.80 % $ 6,779,489 1.14 % $ 6,541,749 0.57 % $ 6,470,031 0.29 % Demand deposits 3,498,424 3,316,955 3,502,489 3,658,965 3,708,131 Other liabilities 287,751 251,511 274,517 290,895 234,851 Stockholders' equity 1,305,686 1,217,306 1,190,316 1,164,916 1,201,656 Total liabilities and stockholders' equity $ 12,771,263 $ 11,818,771 $ 11,746,811 $ 11,656,525 $ 11,614,669 Interest rate spread 2.45 % 2.62 % 3.12 % 3.45 % 3.39 % Net interest margin (FTE)1 3.21 % 3.27 % 3.55 % 3.68 % 3.51 % NBT Bancorp Inc. and Subsidiaries Average Year-to-Date Balance Sheets (unaudited, dollars in thousands) Average Yield/ Average Yield/ Balance Interest Rates Balance Interest Rates Nine Months Ended September 30, 2023 2022 Assets Short-term interest-bearing accounts $ 61,677 $ 1,751 3.80 % $ 575,517 $ 2,742 0.64 % Securities taxable1 2,400,237 34,218 1.91 % 2,406,042 31,460 1.75 % Securities tax-exempt1 5 207,812 4,675 3.01 % 242,033 3,664 2.02 % FRB and FHLB stock 48,860 2,282 6.24 % 25,064 654 3.49 % Loans1 6 8,516,793 330,314 5.19 % 7,683,159 237,290 4.13 % Total interest-earning assets $ 11,235,379 $ 373,240 4.44 % $ 10,931,815 $ 275,810 3.37 % Other assets 880,655 905,931 Total assets $ 12,116,034 $ 11,837,746 Liabilities and stockholders' equity Money market deposit accounts $ 2,207,126 $ 36,107 2.19 % $ 2,541,927 $ 2,801 0.15 % NOW deposit accounts 1,525,089 4,989 0.44 % 1,570,318 1,260 0.11 % Savings deposits 1,732,205 462 0.04 % 1,831,485 442 0.03 % Time deposits 893,407 20,330 3.04 % 475,966 1,328 0.37 % Total interest-bearing deposits $ 6,357,827 $ 61,888 1.30 % $ 6,419,696 $ 5,831 0.12 % Federal funds purchased 32,784 1,266 5.16 % 513 13 3.39 % Repurchase agreements 66,162 416 0.84 % 67,279 46 0.09 % Short-term borrowings 485,804 18,975 5.22 % 2,170 54 3.33 % Long-term debt 22,373 631 3.77 % 7,509 140 2.49 % Subordinated debt, net 101,114 4,281 5.66 % 98,641 4,078 5.53 % Junior subordinated debt 101,196 5,372 7.10 % 101,196 2,325 3.07 % Total interest-bearing liabilities $ 7,167,260 $ 92,829 1.73 % $ 6,697,004 $ 12,487 0.25 % Demand deposits 3,439,275 3,709,761 Other liabilities 271,307 219,983 Stockholders' equity 1,238,192 1,210,998 Total liabilities and stockholders' equity $ 12,116,034 $ 11,837,746 Net interest income (FTE)1 $ 280,411 $ 263,323 Interest rate spread 2.71 % 3.12 % Net interest margin (FTE)1 3.34 % 3.22 % Taxable equivalent adjustment $ 1,365 $ 912 Net interest income $ 279,046 $ 262,411 1 The following tables provide the Non-GAAP reconciliations for the Non-GAAP measures contained in this release: Non-GAAP measures (unaudited, dollars in thousands) 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Operating net income Net income $ 24,606 $ 30,072 $ 33,658 $ 36,121 $ 38,973 Acquisition expenses 7,917 1,189 618 967 - Acquisition-related provision for credit losses 8,750 - - - - Acquisition-related reserve for unfunded loan commitments 836 - - - - Securities losses 183 4,641 4,998 217 148 Adjustment to net income $ 17,686 $ 5,830 $ 5,616 $ 1,184 $ 148 Adjustment to net income (net of tax) $ 13,730 $ 4,525 $ 4,341 $ 913 $ 114 Operating net income $ 38,336 $ 34,597 $ 37,999 $ 37,034 $ 39,087 Operating diluted earnings per share $ 0.84 $ 0.80 $ 0.88 $ 0.86 $ 0.91 9 Months Ended September 30, 2023 2022 Operating net income Net income $ 88,336 $ 115,874 Acquisition expenses 9,724 - Acquisition-related provision for credit losses 8,750 - Acquisition-related reserve for unfunded loan commitments 836 - Securities losses 9,822 914 Adjustment to net income $ 29,132 $ 914 Adjustment to net income (net of tax) $ 22,577 $ 712 Operating net income $ 110,913 $ 116,586 Operating diluted earnings per share $ 2.53 $ 2.70 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q FTE adjustment Net interest income $ 94,895 $ 89,085 $ 95,066 $ 99,779 $ 94,478 Add: FTE adjustment 568 402 395 392 337 Net interest income (FTE) $ 95,463 $ 89,487 $ 95,461 $ 100,171 $ 94,815 Average earning assets $ 11,803,043 $ 10,983,347 $ 10,909,932 $ 10,801,115 $ 10,727,291 Net interest margin (FTE)3 3.21 % 3.27 % 3.55 % 3.68 % 3.51 % 9 Months Ended September 30, 2023 2022 FTE adjustment Net interest income $ 279,046 $ 262,411 Add: FTE adjustment 1,365 912 Net interest income (FTE) $ 280,411 $ 263,323 Average earning assets $ 11,235,379 $ 10,931,815 Net interest margin (FTE)3 3.34 % 3.22 % Interest income for tax-exempt securities and loans have been adjusted to an FTE basis using the statutory Federal income tax rate of 21%. 1 The following tables provide the Non-GAAP reconciliations for the Non-GAAP measures contained in this release: Non-GAAP measures (continued) (unaudited, dollars in thousands) 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Tangible equity to tangible assets Total equity $ 1,362,821 $ 1,210,493 $ 1,211,659 $ 1,173,554 $ 1,156,546 Intangible assets 402,745 287,701 288,159 288,545 289,083 Total assets $ 13,827,628 $ 11,890,497 $ 11,839,730 $ 11,739,296 $ 11,640,742 Tangible equity to tangible assets 7.15 % 7.95 % 7.99 % 7.73 % 7.64 % 2023 2022 3rd Q 2nd Q 1st Q 4th Q 3rd Q Return on average tangible common equity Net income $ 24,606 $ 30,072 $ 33,658 $ 36,121 $ 38,973 Amortization of intangible assets (net of tax) 1,206 344 402 404 408 Net income, excluding intangibles amortization $ 25,812 $ 30,416 $ 34,060 $ 36,525 $ 39,381 Average stockholders' equity $ 1,305,686 $ 1,217,306 $ 1,190,316 $ 1,164,916 $ 1,201,656 Less: average goodwill and other intangibles 350,912 287,974 288,354 288,856 289,296 Average tangible common equity $ 954,774 $ 929,332 $ 901,962 $ 876,060 $ 912,360 Return on average tangible common equity3 10.73 % 13.13 % 15.31 % 16.54 % 17.12 % 9 Months Ended September 30, 2023 2022 Return on average tangible common equity Net income $ 88,336 $ 115,874 Amortization of intangible assets (net of tax) 1,952 1,294 Net income, excluding intangibles amortization $ 90,288 $ 117,168 Average stockholders' equity $ 1,238,192 $ 1,210,998 Less: average goodwill and other intangibles 309,309 289,366 Average tangible common equity $ 928,883 $ 921,632 Return on average tangible common equity3 13.00 % 17.00 % 2 Non-GAAP measure - Stockholders' equity less goodwill and intangible assets divided by common shares outstanding. 3 Annualized. 4 Total past due loans, defined as loans 30 days or more past due and in an accrual status. 5 Securities are shown at average amortized cost. 6 For purposes of these computations, nonaccrual loans and loans held for sale are included in the average loan balances outstanding. Contact: John H. Watt, Jr., President and CEO
Scott A. Kingsley, Executive Vice President and CFO
NBT Bancorp Inc.
52 South Broad Street
Norwich, NY 13815
607-337-6589