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First Savings Financial Group, Inc. Reports Financial Results for the First Fiscal Quarter Ended December 31, 2021
ソース: Nasdaq GlobeNewswire / 25 1 2022 16:00:01 America/Chicago
JEFFERSONVILLE, Ind., Jan. 25, 2022 (GLOBE NEWSWIRE) -- First Savings Financial Group, Inc. (NASDAQ: FSFG - news) (the "Company"), the holding company for First Savings Bank (the "Bank"), today reported net income of $4.3 million, or $0.60 per diluted share, for the quarter ended December 31, 2021 compared to net income of $9.9 million, or $1.39 per diluted share, for the quarter ended December 31, 2020.
Commenting on the Company’s performance, Larry W. Myers, President and CEO, stated: “We had a very strong quarter of loan growth, recognized a stable net interest margin excluding PPP loans, realized improved asset quality ratios, executed our first sale of single-tenant net lease loans, and continued to stabilize the financial performance of the mortgage banking segment while positioning it for growth in calendar 2022. The core banking segment provided solid performance while the SBA lending segment underperformed due to an increase in provision for loan losses related to downgrades of nonperforming loans, which is oftentimes challenging to predict. I’m optimistic that the Company is well-positioned for the opportunities and challenges that will occur during 2022 and that each of the business lines will thrive and deliver exceptional value to our shareholders.”
Results of Operations for the Three Months Ended December 31, 2021 and 2020
Net interest income increased $164,000, or 1.2%, to $13.9 million for the three months ended December 31, 2021 as compared to the same period in 2020. The increase in net interest income was due to a $428,000 decrease in interest expense, partially offset by a $264,000 decrease in interest income. Interest income decreased due to a decrease in the average balance of interest-earning assets of $99.3 million, from $1.63 billion for 2020 to $1.53 billion for 2021, partially offset by an increase in the weighted-average tax-equivalent yield, from 4.03% for 2020 to 4.22% for 2021. The decrease in the average balance of interest-earning assets was due primarily to a decrease in PPP loans of $128.1 million and the increase in the weighted-average tax-equivalent yield is due primarily to an increase in the yield on PPP loans from 2.42% for 2020 to 4.65% for 2021. The increase in the yield on PPP loans was due to accelerated recognition of deferred PPP loan fees related to forgiveness payoffs during the quarter ended December 31, 2021. Interest expense decreased due to a decrease in the average cost of interest-bearing liabilities, from 0.70% for 2020 to 0.62% for 2021, and a decrease in the average balance of interest-bearing liabilities of $113.0 million, from $1.31 billion for 2020 to $1.20 billion for 2021. The decrease in the average cost of interest-bearing liabilities for 2021 was due primarily to decreasing market interest rates on deposits, including brokered certificates of deposit, and FHLB borrowings.
The Company recognized a provision for loan losses of $526,000 for the three months ended December 31, 2021 compared to a provision of $668,000 for the same period in 2020. Nonperforming loans, which consist of nonaccrual loans and loans over 90 days past due and still accruing interest, decreased $2.7 million from $15.5 million at September 30, 2021 to $12.7 million at December 31, 2021. The Company recognized net charge-offs of $47,000 for the three months ended December 31, 2021, compared to net charge-offs of $570,000 for the same period in 2020, of which $506,000 was related to unguaranteed portions of SBA loans.
Noninterest income decreased $29.6 million for the three months ended December 31, 2021 as compared to the same period in 2020. The decrease was due primarily to a decrease in mortgage banking income of $30.5 million. The decrease in mortgage banking income was primarily due to a $38.1 million decrease in production revenue from lower originations for sale, a decrease in the gain on sale margin, from 3.50% in 2020 to 2.08% in 2021, and an $8.4 million decrease in capitalized residential mortgage loan servicing rights, partially offset by a $675,000 increase in the fair value of the residential mortgage loan servicing rights portfolio in 2021 as compared to a $3.1 million unfavorable fair value adjustment recognized in 2020. Mortgage loans originated for sale were $541.1 million in the three months ended December 31, 2021 as compared to $1.43 billion in the same period in 2020.
Noninterest expense decreased $19.6 million for the three months ended December 31, 2021 as compared to the same period in 2020. The decrease was due primarily to decreases in compensation and benefits and advertising expense of $16.6 million and $1.5 million, respectively. The decrease in compensation and benefits expense is due primarily to a reduction in incentive compensation for the Company’s mortgage banking segment as a result of decreased mortgage banking income. The decrease in advertising expense was related to the reduced loan origination volume of the mortgage banking segment.
The Company recognized income tax expense of $811,000 for the three months ended December 31, 2021 compared to $4.5 million for the same period in 2020. The decrease was primarily the result of lower pretax income in 2021. The effective tax rate for 2021 was 15.9% as compared to 30.5% for 2020. The lower effective tax rate for 2021 was primarily due to lower nondeductible executive compensation expense in 2021 as compared to 2020.
Comparison of Financial Condition at December 31, 2021 and September 30, 2021
Total assets increased $43.2 million, from $1.72 billion at September 30, 2021 to $1.76 billion at December 31, 2021. Net loans held for investment increased $66.7 million during the quarter ended December 31, 2021, due primarily to growth in single-tenant net lease commercial real estate and residential mortgage loans, partially offset by a $10.6 million decrease in PPP loans. Excluding the decrease in PPP loans, net loans held for investment increased $77.3 million, or 7.2%, during the quarter ended December 31, 2021. Residential mortgage and single-tenant net lease loans held for sale decreased $47.2 million and $7.4 million, respectively, during the quarter due to loan sales outpacing originations. Residential mortgage loan servicing rights increased $5.2 million, or 10.5%, to $54.8 million at December 31, 2021 as the Company continues to increase its loan servicing portfolio.
Total liabilities increased $39.4 million due primarily to an increase of $39.5 million in total deposits.
Common stockholders’ equity increased $3.8 million, from $180.4 million at September 30, 2021 to $184.2 million at December 31, 2021, due primarily to an increase in retained net income of $3.4 million. At December 31, 2021 and September 30, 2021, the Bank was considered “well-capitalized” under applicable regulatory capital guidelines.
First Savings Bank is an entrepreneurial community bank headquartered in Jeffersonville, Indiana, which is directly across the river from Louisville, Kentucky, and operates fifteen depository branches within Southern Indiana. The Bank also has three national lending programs, including single-tenant net lease commercial real estate, SBA lending and residential mortgage banking, with offices located throughout the United States. The Bank is a recognized leader, both in its local communities and nationally for its lending programs. The employees of First Savings Bank strive daily to achieve the organization’s vision, We Expect To Be The BEST community BANK, which fuels our success. The Company’s common shares trade on The NASDAQ Stock Market under the symbol “FSFG.”
This release may contain forward-looking statements within the meaning of the federal securities laws. These statements are not historical facts; rather, they are statements based on the Company's current expectations regarding its business strategies and their intended results and its future performance. Forward-looking statements are preceded by terms such as "expects," "believes," "anticipates," "intends" and similar expressions.
Forward-looking statements are not guarantees of future performance. Numerous risks and uncertainties could cause or contribute to the Company's actual results, performance and achievements to be materially different from those expressed or implied by the forward-looking statements. Factors that may cause or contribute to these differences include, without limitation, changes in general economic conditions, including the duration, extent and severity of the COVID-19 pandemic, including its effect on our customers, service providers and on the economy and financial markets in general; changes in market interest rates; changes in monetary and fiscal policies of the federal government; legislative and regulatory changes; and other factors disclosed periodically in the Company's filings with the Securities and Exchange Commission.
Because of the risks and uncertainties inherent in forward-looking statements, readers are cautioned not to place undue reliance on them, whether included in this report or made elsewhere from time to time by the Company or on its behalf. Except as may be required by applicable law or regulation, the Company assumes no obligation to update any forward-looking statements.
Contact:
Tony A. Schoen, CPA
Chief Financial Officer
812-283-0724FIRST SAVINGS FINANCIAL GROUP, INC. CONSOLIDATED FINANCIAL HIGHLIGHTS (Unaudited) * All share and per share amounts have been adjusted to reflect the three-for-one stock split effective September 15, 2021. Three Months Ended December 31, OPERATING DATA: 2021 2020 (In thousands, except share and per share data) Total interest income $ 15,762 $ 16,026 Total interest expense 1,859 2,287 Net interest income 13,903 13,739 Provision for loan losses 526 668 Net interest income after provision for loan losses 13,377 13,071 Total noninterest income 16,591 46,183 Total noninterest expense 24,852 44,402 Income before income taxes 5,116 14,852 Income tax expense 811 4,527 Net income 4,305 10,325 Less: Net income attributable to noncontrolling interests - 402 Net income attributable to the Company $ 4,305 $ 9,923 Net income per share, basic $ 0.60 $ 1.40 Weighted average shares outstanding, basic 7,116,790 7,101,183 Net income per share, diluted $ 0.60 $ 1.39 Weighted average shares outstanding, diluted 7,207,210 7,154,106 Performance ratios (three-month data annualized) Return on average assets 1.01 % 2.23 % Return on average equity 9.45 % 25.43 % Return on average common stockholders' equity 9.45 % 24.52 % Net interest margin (tax equivalent basis) 3.73 % 3.46 % Efficiency ratio 81.50 % 74.10 % December 31, September 30, Increase FINANCIAL CONDITION DATA: 2021 2021 (Decrease) (In thousands, except per share data) Total assets $ 1,764,589 $ 1,721,394 $ 43,195 Cash and cash equivalents 40,592 33,428 7,164 Investment securities 220,926 208,518 12,408 Loans held for sale 161,218 214,940 (53,722 ) Gross loans (1) 1,157,435 1,090,237 67,198 Allowance for loan losses 14,780 14,301 479 Interest earning assets 1,570,079 1,540,111 29,968 Goodwill 9,848 9,848 - Core deposit intangibles 935 988 (53 ) Loan servicing rights 59,187 54,026 5,161 Noninterest-bearing deposits 287,449 291,039 (3,590 ) Interest-bearing deposits (2) 979,586 936,541 43,045 Federal Home Loan Bank borrowings 258,377 250,000 8,377 Total liabilities 1,580,369 1,541,017 39,352 Stockholders' equity, net of noncontrolling interests 184,220 180,377 3,843 Book value per share $ 25.69 $ 25.31 0.38 Tangible book value per share (3) 24.19 23.79 0.40 Non-performing assets: Nonaccrual loans - SBA guaranteed $ 5,518 $ 6,748 $ (1,230 ) Nonaccrual loans - unguaranteed 7,210 8,252 (1,042 ) Total nonaccrual loans $ 12,728 $ 15,000 $ (2,272 ) Accruing loans past due 90 days - 472 (472 ) Total non-performing loans 12,728 15,472 (2,744 ) Troubled debt restructurings classified as performing loans 1,704 1,743 (39 ) Total non-performing assets $ 14,432 $ 17,215 $ (2,783 ) Asset quality ratios: Allowance for loan losses as a percent of total gross loans 1.28 % 1.31 % (0.03 %) Allowance for loan losses as a percent of total gross loans, excluding PPP loans (4) 1.33 % 1.38 % (0.05 %) Allowance for loan losses as a percent of nonperforming loans 116.12 % 92.43 % 23.69 % Nonperforming loans as a percent of total gross loans 1.10 % 1.42 % (0.32 %) Nonperforming assets as a percent of total assets 0.82 % 1.00 % (0.18 %) (1) Includes $46.0 million and $56.7 million of PPP loans at December 31, 2021 and September 30, 2021, respectively. (2) Includes $120.6 million and $100.1 million of brokered certificates of deposit at December 31, 2021 and September 30, 2021, respectively. (3) See reconciliation of GAAP and Non-GAAP financial measures for additional information relating to calculation of this item. (4) Denominator excludes PPP loans, which are fully guaranteed by the SBA. This ratio is non-GAAP, but is believed by management to be meaningful because it provides a comparable ratio after eliminating PPP loans. RECONCILIATION OF GAAP AND NON-GAAP FINANCIAL MEASURES (UNAUDITED): The following non-GAAP financial measures used by the Company provide information useful to investors in understanding the Company's performance. The Company believes the financial measures presented below are important because of their widespread use by investors as a means to evaluate capital adequacy and earnings. The following table summarizes the non-GAAP financial measures derived from amounts reported in the Company's consolidated financial statements and reconciles those non-GAAP financial measures with the comparable GAAP financial measures. December 31, September 30, Increase Tangible Book Value Per Share 2021 2021 (Decrease) (In thousands, except share and per share data) Stockholders' equity, net of noncontrolling interests (GAAP) $ 184,220 $ 180,377 $ 3,843 Less: goodwill and core deposit intangibles (10,783 ) (10,836 ) 53 Tangible equity (non-GAAP) $ 173,437 $ 169,541 3,896 Outstanding common shares 7,169,826 7,125,888 43,938 Tangible book value per share (non-GAAP) $ 24.19 $ 23.79 $ 0.40 Book value per share (GAAP) $ 25.69 $ 25.31 $ 0.38 SUMMARIZED FINANCIAL INFORMATION (UNAUDITED): As of Summarized Consolidated Balance Sheets December 31, September 30, June 30, March 31, December 31, (In thousands, except per share data) 2021 2021 2021 2021 2020 Total cash and cash equivalents $ 40,592 $ 33,428 $ 22,909 $ 30,837 $ 35,392 Total investment securities 220,926 208,518 209,551 207,331 205,661 Total loans held for sale 161,218 214,940 277,374 207,141 357,242 Total loans, net of allowance for loan losses 1,142,655 1,075,936 1,065,852 1,128,348 1,114,708 PPP loans 46,020 56,656 100,573 159,320 178,499 Loan servicing rights 59,187 54,026 51,778 49,367 35,232 Total assets 1,764,589 1,721,394 1,759,330 1,751,257 1,873,665 Total deposits $ 1,267,035 $ 1,227,580 $ 1,127,155 $ 1,095,496 $ 1,121,320 Federal Home Loan Bank borrowings 258,377 250,000 283,289 289,237 340,092 Federal Reserve PPPLF borrowings - - 107,829 128,494 172,772 Stockholders' equity $ 184,220 $ 180,377 $ 177,735 $ 173,040 $ 165,745 Outstanding common shares 7,169,826 7,125,888 7,124,388 7,125,081 7,124,781 Three Months Ended Summarized Consolidated Statements of Income December 31, September 30, June 30, March 31, December 31, (In thousands, except per share data) 2021 2021 2021 2021 2020 Total interest income $ 15,762 $ 16,243 $ 16,150 $ 16,840 $ 16,026 Total interest expense 1,859 1,819 1,921 2,060 2,287 Net interest income 13,903 14,424 14,229 14,780 13,739 Provision (credit) for loan losses 526 8 (2,730 ) 287 668 Net interest income after provision for loan losses 13,377 14,416 16,959 14,493 13,071 Total noninterest income 16,591 16,495 18,785 38,973 46,183 Total noninterest expense 24,852 25,104 30,619 39,284 44,402 Income before income taxes 5,116 5,807 5,125 14,182 14,852 Income tax expense 811 958 817 3,695 4,527 Net income 4,305 4,849 4,308 10,487 10,325 Less: net income attributable to noncontrolling interests - - - - 402 Net income attributable to the Company $ 4,305 $ 4,849 $ 4,308 $ 10,487 $ 9,923 Net income per share, basic $ 0.60 $ 0.68 $ 0.61 $ 1.48 $ 1.40 Weighted average shares outstanding, basic 7,116,790 7,111,594 7,109,481 7,108,926 7,101,183 Net income per share, diluted $ 0.60 $ 0.67 $ 0.60 $ 1.46 $ 1.39 Weighted average shares outstanding, diluted 7,207,210 7,200,357 7,178,943 7,164,189 7,154,106 Three Months Ended December 31, September 30, June 30, March 31, December 31, Consolidated Performance Ratios (Annualized) 2021 2021 2021 2021 2020 Return on average assets 1.01 % 1.12 % 1.00 % 2.34 % 2.23 % Return on average equity 9.45 % 10.92 % 9.94 % 24.97 % 25.43 % Return on average common stockholders' equity 9.45 % 10.92 % 9.94 % 24.97 % 24.52 % Net interest margin (tax equivalent basis) 3.73 % 3.79 % 3.75 % 3.69 % 3.46 % Efficiency ratio 81.50 % 81.19 % 92.75 % 73.08 % 74.10 % As of or for the Three Months Ended December 31, September 30, June 30, March 31, December 31, Consolidated Asset Quality Ratios 2021 2021 2021 2021 2020 Nonperforming loans as a percentage of total loans 1.10 % 1.42 % 1.15 % 1.00 % 1.10 % Nonperforming assets as a percentage of total assets 0.82 % 1.00 % 0.81 % 0.78 % 0.78 % Allowance for loan losses as a percentage of total loans 1.28 % 1.31 % 1.36 % 1.52 % 1.51 % Allowance for loan losses as a percentage of nonperforming loans 116.12 % 92.43 % 117.88 % 152.72 % 138.02 % Net charge-offs to average outstanding loans 0.00 % 0.03 % 0.00 % -0.00 % 0.04 % SUMMARIZED FINANCIAL INFORMATION (UNAUDITED) (CONTINUED): Three Months Ended Segmented Statements of Income Information December 31, September 30, June 30, March 31, December 31, (In thousands, except per share data) 2021 2021 2021 2021 2020 Core Banking Segment: Net interest income $ 11,495 $ 11,517 $ 11,401 $ 11,114 $ 10,861 Provision (credit) for loan losses (144 ) (189 ) (2,401 ) 106 702 Net interest income after provision (credit) for loan losses 11,639 11,706 13,802 11,008 10,159 Noninterest income 1,942 1,780 1,509 1,490 1,552 Noninterest expense 9,482 8,800 9,364 8,991 8,112 Income before income taxes 4,099 4,686 5,947 3,507 3,599 Income tax expense 500 569 792 507 570 Net income attributable to the Company $ 3,599 $ 4,117 $ 5,155 $ 3,000 $ 3,029 SBA Lending Segment (Q2): Net interest income (5) $ 1,875 $ 2,455 $ 2,510 $ 3,227 $ 2,147 Provision (credit) for loan losses 670 197 (329 ) 181 (34 ) Net interest income after provision (credit) for loan losses 1,205 2,258 2,839 3,046 2,181 Noninterest income 1,901 2,194 2,675 3,407 1,385 Noninterest expense 2,236 1,973 2,206 2,449 2,746 Income before income taxes 870 2,479 3,308 4,004 820 Income tax expense 265 612 790 1,005 105 Net income 605 1,867 2,518 2,999 715 Less: net income attributable to noncontrolling interests - - - - 402 Net income attributable to the Company (6) $ 605 $ 1,867 $ 2,518 $ 2,999 $ 313 Mortgage Banking Segment: Net interest income $ 533 $ 452 $ 318 $ 439 $ 731 Provision for loan losses - - - - - Net interest income after provision for loan losses 533 452 318 439 731 Noninterest income 12,748 12,521 14,601 34,076 43,246 Noninterest expense 13,134 14,331 19,049 27,844 33,544 Income (loss) before income taxes 147 (1,358 ) (4,130 ) 6,671 10,433 Income tax expense (benefit) 46 (223 ) (765 ) 2,183 3,852 Net income (loss) attributable to the Company $ 101 $ (1,135 ) $ (3,365 ) $ 4,488 $ 6,581 Net Income (Loss) Per Share by Segment Net income per share, basic - Core Banking $ 0.50 $ 0.58 $ 0.73 $ 0.42 $ 0.43 Net income per share, basic - SBA Lending (Q2) (7) 0.09 0.26 0.35 0.42 0.04 Net income (loss) per share, basic - Mortgage Banking 0.01 (0.16 ) (0.47 ) 0.64 0.93 Total net income per share, basic (7) $ 0.60 $ 0.68 $ 0.61 $ 1.48 $ 1.40 Net Income (Loss) Per Diluted Share by Segment Net income per share, diluted - Core Banking $ 0.50 $ 0.57 $ 0.72 $ 0.42 $ 0.42 Net income per share, diluted - SBA Lending (Q2) (8) 0.09 0.26 0.35 0.42 0.04 Net income (loss) per share, diluted - Mortgage Banking 0.01 (0.16 ) (0.47 ) 0.62 0.93 Total net income per share, diluted (8) $ 0.60 $ 0.67 $ 0.60 $ 1.46 $ 1.39 (5) Includes net interest income derived from PPP loans of: $ 550 $ 1,145 $ 1,220 $ 1,887 $ 928 (6) Includes net income attributable to the Company derived from PPP loans (tax effected) of: $ 413 $ 859 $ 915 $ 1,415 $ 810 (7) Includes basic net income per share derived from PPP loans (tax effected) of: $ 0.06 $ 0.12 $ 0.13 $ 0.20 $ 0.11 (8) Includes diluted net income per share derived from PPP loans (tax effected) of: $ 0.06 $ 0.12 $ 0.13 $ 0.20 $ 0.11 SUMMARIZED FINANCIAL INFORMATION (UNAUDITED) (CONTINUED): Three Months Ended Noninterest Expense Detail by Segment December 31, September 30, June 30, March 31, December 31, (In thousands) 2021 2021 2021 2021 2020 Core Banking Segment: Compensation (9) $ 5,776 $ 5,220 $ 5,039 $ 4,895 $ 4,127 Occupancy 1,357 1,415 1,473 1,387 1,392 Advertising 232 268 213 248 177 Other 2,117 1,897 2,639 2,461 2,416 Total Noninterest Expense $ 9,482 $ 8,800 $ 9,364 $ 8,991 $ 8,112 SBA Lending Segment (Q2): Compensation $ 1,685 $ 1,602 $ 1,697 $ 1,929 $ 2,280 Occupancy 78 83 101 129 93 Advertising 9 6 3 8 10 Other 464 282 405 383 363 Total Noninterest Expense $ 2,236 $ 1,973 $ 2,206 $ 2,449 $ 2,746 Mortgage Banking Segment: Compensation (9) $ 9,830 $ 11,456 $ 14,594 $ 22,657 $ 27,455 Occupancy 678 723 1,012 998 1,100 Advertising 551 588 1,133 1,796 2,124 Other 2,075 1,564 2,310 2,393 2,865 Total Noninterest Expense $ 13,134 $ 14,331 $ 19,049 $ 27,844 $ 33,544 Three Months Ended December 31, September 30, June 30, March 31, December 31, Mortgage Banking Noninterest Expense Fixed vs. Variable 2021 2021 2021 2021 2020 (In thousands) Noninterest Expense - Fixed Expenses $ 7,752 $ 7,779 $ 9,764 $ 11,713 $ 13,296 Noninterest Expense - Variable Expenses (10) 5,382 6,552 9,285 16,131 20,248 Total Noninterest Expense $ 13,134 $ 14,331 $ 19,049 $ 27,844 $ 33,544 Three Months Ended SBA Lending (Q2) Data December 31, September 30, June 30, March 31, December 31, (In thousands, except percentage data) 2021 2021 2021 2021 2020 Final funded loans guaranteed portion sold, SBA $ 14,131 $ 14,894 $ 17,969 $ 29,883 $ 14,116 Gross gain on sales of loans, SBA $ 1,841 $ 2,134 $ 2,551 $ 3,858 $ 1,698 Weighted average gross gain on sales of loans, SBA 13.03 % 14.33 % 14.20 % 12.91 % 12.03 % Net gain on sales of loans, SBA (11) $ 1,636 $ 1,912 $ 2,322 $ 3,239 $ 1,267 Weighted average net gain on sales of loans, SBA 11.58 % 12.84 % 12.92 % 10.84 % 8.98 % Three Months Ended Mortgage Banking Data December 31, September 30, June 30, March 31, December 31, (In thousands, except percentage data) 2021 2021 2021 2021 2020 Mortgage originations for sale in the secondary market $ 541,074 $ 579,458 $ 739,502 $ 1,344,873 $ 1,430,628 Mortgage sales $ 587,928 $ 651,180 $ 716,425 $ 1,476,198 $ 1,349,044 Gross gain on sales of loans, mortgage banking $ 12,257 $ 15,433 $ 11,765 $ 27,606 $ 47,224 Weighted average gross gain on sales of loans, mortgage banking 2.08 % 2.37 % 1.64 % 1.87 % 3.50 % Mortgage banking income (12) $ 12,744 $ 12,538 $ 14,616 $ 34,095 $ 43,229 (9) Compensation includes increases for Core Banking and corresponding decreases for Mortgage Banking segments that represent intersegment allocations for loans originated by the Mortgage Banking segment to be held for investment in the Core Banking loan portfolio of: $ 975 $ 678 $ - $ - - $ - (10) Variable expenses represent incentive compensation and advertising expenses. (11) Net of commissions, referral fees, SBA repair fees and discounts on unguaranteed portions held-for-investment, and inclusive of gains on servicing assets. (12) Net of lender credits and other investor expenses, and inclusive of servicing income, loan fees, gains on mortgage servicing rights, fair value adjustments and gains (losses) on derivative instruments. SUMMARIZED FINANCIAL INFORMATION (UNAUDITED) (CONTINUED): Three Months Ended Summarized Consolidated Average Balance Sheets December 31, September 30, June 30, March 31, December 31, (In thousands) 2021 2021 2021 2021 2020 Interest-earning assets Average balances: Interest-bearing deposits with banks $ 33,065 $ 63,217 $ 37,683 $ 48,035 $ 34,412 Loans, excluding PPP 1,221,879 1,194,277 1,155,958 1,217,398 1,205,278 PPP loans 51,178 84,288 145,227 164,533 179,316 Investment securities - taxable 47,717 46,005 46,392 42,424 42,462 Investment securities - nontaxable 153,452 148,723 148,280 146,145 146,374 FRB and FHLB stock 19,258 19,258 19,258 19,294 17,992 Total interest-earning assets $ 1,526,549 $ 1,555,768 $ 1,552,798 $ 1,637,829 $ 1,625,834 Interest income (tax equivalent basis): Interest-bearing deposits with banks $ 14 $ 23 $ 14 $ 18 $ 18 Loans, excluding PPP 13,424 13,279 13,017 13,033 13,171 PPP loans 595 1,219 1,347 2,031 1,085 Investment securities - taxable 405 421 447 432 471 Investment securities - nontaxable 1,509 1,482 1,496 1,487 1,508 FRB and FHLB stock 149 146 161 167 108 Total interest income (tax equivalent basis) $ 16,096 $ 16,570 $ 16,482 $ 17,168 $ 16,361 Weighted average yield (tax equivalent basis, annualized): Interest-bearing deposits with banks 0.17 % 0.15 % 0.15 % 0.15 % 0.21 % Loans, excluding PPP 4.39 % 4.45 % 4.50 % 4.28 % 4.37 % PPP loans 4.65 % 5.78 % 3.71 % 4.94 % 2.42 % Investment securities - taxable 3.40 % 3.66 % 3.85 % 4.07 % 4.44 % Investment securities - nontaxable 3.93 % 3.99 % 4.04 % 4.07 % 4.12 % FRB and FHLB stock 3.09 % 3.03 % 3.34 % 3.46 % 2.40 % Total interest-earning assets 4.22 % 4.26 % 4.25 % 4.19 % 4.03 % Interest-bearing liabilities Average balances: Interest-bearing deposits $ 913,297 $ 935,800 $ 807,342 $ 840,556 $ 811,016 Federal Home Loan Bank borrowings 264,617 255,210 272,834 293,819 306,299 Federal Reserve PPPLF borrowings - 11,937 114,453 158,354 173,701 Subordinated debt and other borrowings 19,870 19,853 19,836 19,786 19,803 Total interest-bearing liabilities $ 1,197,784 $ 1,222,800 $ 1,214,465 $ 1,312,515 $ 1,310,819 Interest expense: Interest-bearing deposits $ 811 $ 765 $ 723 $ 771 $ 936 Federal Home Loan Bank borrowings 730 725 780 833 861 Federal Reserve PPPLF borrowings - 12 98 137 153 Subordinated debt and other borrowings 318 319 320 319 337 Total interest expense $ 1,859 $ 1,821 $ 1,921 $ 2,060 $ 2,287 Weighted average cost (annualized): Interest-bearing deposits 0.36 % 0.33 % 0.36 % 0.37 % 0.46 % Federal Home Loan Bank borrowings 1.10 % 1.14 % 1.14 % 1.13 % 1.12 % Federal Reserve PPPLF borrowings 0.00 % 0.40 % 0.34 % 0.35 % 0.35 % Subordinated debt and other borrowings 6.40 % 6.43 % 6.45 % 6.45 % 6.81 % Total interest-bearing liabilities 0.62 % 0.60 % 0.63 % 0.63 % 0.70 % Interest rate spread (tax equivalent basis, annualized) 3.60 % 3.66 % 3.62 % 3.56 % 3.33 % Net interest margin (tax equivalent basis, annualized) 3.73 % 3.79 % 3.75 % 3.69 % 3.46 % Net interest margin, excluding PPP and PPPLF (non-GAAP), (tax equivalent basis, annualized) 3.70 % 3.68 % 3.78 % 3.59 % 3.63 %