Pinnacle Bancshares Announces Results for First Quarter Ended March 31, 2023

JASPER, Ala.--()--Robert B. Nolen, Jr., President and Chief Executive Officer of Pinnacle Bancshares, Inc. (OTCBB: PCLB), today announced the Company’s results of operations for the first quarter ended March 31, 2023:

  • For the three months ended March 31, 2023, net income was $1,180,000 which resulted in basic/diluted earnings per share to be $1.30. Net income for the three months ended March 31, 2022 was $1,111,000, which resulted in basic/diluted earnings per share of $1.14 per share. Included in net income for the three months ended March 31, 2022 are Paycheck Protection Program (“PPP”) amortized loan fees of approximately $120,000. There were no PPP amortized loan fees recorded during the three months ended March 31, 2023.
  • For the three months ended March 31, 2023, return on average assets was 1.43%, compared to 1.29% in the comparable 2022 period.

The Company’s net interest margin was 3.56% for the three months March 31, 2023, compared to 4.06% for the three months ended March 31, 2022. The Company anticipates interest expense relating to its funding to increase during the remainder of the year as a result of several factors such as increased deposit exception pricing and increased deposit migration to higher yielding deposit products.

Mr. Nolen commented, “In response to concerns about liquidity and capital strength related to recent bank failures, we remain confident in our risk status. Our primary focus is, and will continue to be, the Bank’s safety and soundness, and the protection of our depositors.”

At March 31, 2023, the Company’s allowance for loan losses as a percent of total loans was 2.13%, compared to 2.16% at December 31, 2022. There were no nonperforming assets at March 31, 2023 as well as at December 31, 2022. Effective January 1, 2023, the Company adopted the current expected credit loss (CECL) model to account for credit losses on financial instruments, including loans. The adoption of the CECL model did not have an impact on the Company’s loan loss reserve due to minimal net losses that have occurred during the past five years.

Pinnacle Bank was classified as “well capitalized” at March 31, 2023. All capital ratios are significantly higher than the requirements for a well-capitalized institution. As of March 31, 2023, the Bank’s common equity Tier 1 capital and Tier 1 risk-based capital ratios were each 17.14%. As of March 31, 2023, its total capital ratio was 18.36%, and its Tier 1 leverage ratio was 10.70%.

Management believes that the Company has ample liquidity through its low loan to deposit ratio at March 31, 2023, as well as available funding from outside sources. Our net funding availability, as a percentage of our franchise funding, is 105.37% as compared to our established minimal limit of 25%. In addition, the Bank provides access to additional FDIC insurance coverage for accounts that would otherwise exceed deposit insurance coverage. The Company also retested its Federal Funds line and other borrowing lines during the first quarter 2022.

The Company’s total deposits at March 31, 2023 decreased $5.6 million, or less than 2%, as compared to December 31, 2022. As mentioned previously, pricing of deposits is anticipated to become more competitive during the remainder of the year, and thus deposits could continue to decrease as they did during the first quarter 2023.

Dividends of $.27 per share were paid to shareholders during the first quarter of 2023 and $.25 per share during the first quarter 2022.

Effects of Inflation

Inflation caused a substantial rise in interest rates during 2022 which has had a negative effect in the securities market. As a result of rising interest rates, the Company has recorded an accumulated other comprehensive loss on securities available for sale of approximately $30.2 million as of December 31, 2022. Longer term interest rates have decreased slightly during the first quarter of 2023 which has caused the Company’s other comprehensive loss as of March 31, 2023 to be lowered to $27.6 million. Although these unrealized losses recorded as of March 31, 2023 and December 31, 2022 were significant, management does not anticipate these losses to be other than temporary as these unrealized losses do not currently appear related to any credit deterioration within the portfolio but from higher interest rates. In addition, these losses do not impact our regulatory capital ratios.

The Company conducts monthly internal stress testing scenarios of its liquidity to confirm that the Company continues to maintain ample liquidity.

Forward-Looking Statements

Information contained in this press release, other than historical information, may be considered forward-looking in nature and is subject to various risks, uncertainties and assumptions. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those anticipated, estimated or expected. The Company undertakes no duty to update any forward-looking statement to conform the statement to actual results or changes in the Company’s expectations. Certain tabular presentations may not reconcile because of rounding.

Pinnacle Bancshares, Inc.’s wholly owned subsidiary Pinnacle Bank has seven offices located in central and northwest Alabama.

PINNACLE BANCSHARES, INC.

AND SUBSIDIARY

 

UNAUDITED FINANCIAL HIGHLIGHTS

 

 

Three Months Ended March 31,

 

2023

 

2022

Net Income

$

1,180,000

 

 

$

1,111,000

 

Weighted average basic shares outstanding

 

909,534

 

 

 

970,791

 

Weighted average diluted shares outstanding

 

909,534

 

 

 

970,791

 

Dividend per share

$

.27

 

 

$

.25

 

Provision for loan losses

$

-

 

 

$

-

 

Basic and diluted earnings per share

$

1.30

 

 

$

1.14

 

Performance Ratios: (annualized)

 

 

 

Return on average assets

 

1.43

%

 

 

1.29

%

Return on average equity

 

13.17

%

 

 

12.96

%

Interest rate spread

 

3.40

%

 

 

4.01

%

Net interest margin

 

3.56

%

 

 

4.06

%

Operating cost to assets

 

2.40

%

 

 

2.06

%

 

 

 

 

 

 

 

(Audited)

 

March 31, 2023

 

December 31, 2022

Total assets

$

334,424,000

 

 

$

332,718,000

 

Loans receivable, net

$

117,246,000

 

 

$

115,956,000

 

Deposits

$

316,620,000

 

 

$

322,261,000

 

Brokered CD’s included in deposits

$

11,759,000

 

 

$

11,756,000

 

Total stockholders’ equity

$

9,267,000

 

 

$

5,738,000

 

Weighted average book value per share (excluding OCI)

$

40.26

 

 

$

39.17

 

Total average stockholders' equity to asset ratio (excluding OCI)

 

10.83

%

 

 

10.47

%

Asset Quality Ratios:

 

 

 

Nonperforming loans as a percent of total loans

 

.00

%

 

 

.00

%

Nonperforming assets as a percent of total loans

 

.00

%

 

 

.00

%

Allowance for loan losses as a percent of total loans

 

2.13

%

 

 

2.16

%

PINNACLE BANCSHARES, INC.

AND SUBSIDIARY

 

CONDENSED CONSOLIDATED STATEMENTS OF CONDITION

 

 

(Unaudited)

 

(Audited)

 

March 31,

 

December 31,

 

2023

 

2022

Assets

 

 

 

 

 

Cash and cash equivalents

$

1,986,894

 

 

$

1,742,938

 

Interest bearing deposits in banks

 

12,217,148

 

 

 

12,185,982

 

Securities available for sale

 

171,648,773

 

 

 

170,580,649

 

Restricted equity securities

 

769,800

 

 

 

773,600

 

 

 

 

 

 

 

Loans

 

119,802,122

 

 

 

118,516,666

 

Less allowance for loan losses

 

2,555,754

 

 

 

2,561,079

 

Loans, net

 

117,246,368

 

 

 

115,955,587

 

 

 

 

 

 

 

Premises and equipment, net

 

7,345,151

 

 

 

6,926,631

 

Operating right-of-use lease assets

 

374,202

 

 

 

398,364

 

Goodwill

 

306,488

 

 

 

306,488

 

Bank owned life insurance

 

10,305,140

 

 

 

10,206,335

 

Accrued interest receivable

 

1,537,460

 

 

 

2,070,895

 

Deferred tax assets, net

 

9,801,027

 

 

 

10,594,339

 

Other assets

 

885,332

 

 

 

976,361

 

 

 

 

 

 

 

Total assets

$

334,423,783

 

 

$

332,718,169

 

 

 

 

 

 

 

Liabilities and Stockholders’ Equity

 

 

 

 

 

Deposits:

 

 

 

 

 

Noninterest-bearing

$

98,227,386

 

 

$

94,784,231

 

Interest-bearing

 

218,392,427

 

 

 

227,476,410

 

Total deposits

 

316,619,813

 

 

 

322,260,641

 

 

 

 

 

 

 

Subordinated debentures

 

3,093,000

 

 

 

3,093,000

 

Other borrowings

 

3,600,000

 

 

 

-

 

Accrued interest payable

 

161,286

 

 

 

111,652

 

Operating lease liabilities

 

374,202

 

 

 

398,364

 

Other liabilities

 

1,308,928

 

 

 

1,116,596

 

Total liabilities

 

325,157,229

 

 

 

326,980,253

 

 

 

 

 

 

 

Stockholders’ equity

 

 

 

 

 

Common stock, $.01 par value, 2,400,000 shares authorized;

 

 

 

 

 

1,872,313 shares issued; 909,534 shares outstanding

 

18,723

 

 

 

18,723

 

Additional paid-in capital

 

8,923,223

 

 

 

8,923,223

 

Treasury stock, at cost (962,779 shares)

 

(15,588,799

)

 

 

(15,588,799

)

Retained earnings

 

43,208,971

 

 

 

42,274,372

 

Accumulated other comprehensive loss, net of tax

 

(27,295,564

)

 

 

(29,889,603

)

Total stockholders’ equity

 

9,266,554

 

 

 

5,737,916

 

 

 

 

 

 

 

Total liabilities and stockholders’ equity

$

334,423,783

 

 

$

332,718,169

 

PINNACLE BANCSHARES, INC.

AND SUBSIDIARY

 

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME

Three Months Ended March 31, 2023 and 2022

 

 

2023

 

2022

Interest income

 

 

 

 

 

Loans, including fees

$

1,730,118

 

$

1,654,949

Taxable securities

 

1,368,748

 

 

1,179,914

Nontaxable securities

 

43,741

 

 

34,384

Other interest

 

143,856

 

 

10,321

Total interest income

 

3,286,463

 

 

2,879,568

 

 

 

 

 

 

Interest expense

 

 

 

 

 

Deposits

 

227,051

 

 

106,235

Subordinated debentures

 

39,050

 

 

38,600

Other borrowings

 

2,209

 

 

-

Total interest expense

 

268,310

 

 

144,835

 

 

 

 

 

 

Net interest income

 

3,018,153

 

 

2,734,733

Provision for loan losses

 

-

 

 

-

Net interest income after provision for loan losses

 

3,018,153

 

 

2,734,733

 

 

 

 

 

Other income

 

 

 

 

 

Fees and service charges on deposit accounts

 

362,295

 

 

357,833

Servicing fee income, net

 

771

 

 

886

Bank owned life insurance

 

98,806

 

 

95,973

Mortgage fee income

 

5,703

 

 

14,361

Total other income

 

467,575

 

 

469,053

 

 

 

 

 

 

Other expenses

 

 

 

 

 

Salaries and employee benefits

 

1,135,798

 

 

1,025,583

Occupancy expenses

 

240,161

 

 

229,622

Marketing and professional expenses

 

68,819

 

 

64,901

Other operating expenses

 

542,672

 

 

461,841

Total other expenses

 

1,987,450

 

 

1,781,947

 

 

 

 

 

 

Income before income taxes

 

1,498,278

 

 

1,421,839

 

 

 

 

 

 

Income tax expense

 

318,105

 

 

311,079

 

 

 

 

 

 

Net income

$

1,180,173

 

$

1,110,760

 

 

 

 

 

 

Basic and diluted earnings per share

$

1.30

 

$

1.14

 

 

 

 

 

 

Cash dividends per share

$

0.27

 

$

0.25

Weighted-average basic and diluted shares outstanding

 

909,534

 

 

970,791

PINNACLE BANCSHARES, INC.

AND SUBSIDIARY

 

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

Three Months Ended March 31, 2023 and 2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated

 

 

 

 

 

 

 

 

 

Additional

 

 

 

 

 

 

 

Other

 

Total

 

Common Stock

 

Paid-in

 

Treasury

 

Retained

 

Comprehensive

 

Stockholders’

 

Shares

 

Par Value

 

Capital

 

Stock

 

Earnings

 

Income (Loss)

 

Equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, December 31, 2012

1,872,313

 

$

18,723

 

$

8,923,223

 

$

(13,533,621

)

 

$

38,710,339

 

 

$

1,540,479

 

 

$

35,659,143

 

Net income

-

 

 

-

 

 

-

 

 

-

 

 

 

1,110,760

 

 

 

-

 

 

 

1,110,760

 

Cash dividends declared, $0.25 per share

-

 

 

-

 

 

-

 

 

-

 

 

 

(242,697

)

 

 

-

 

 

 

(242,697

)

Other comprehensive loss

-

 

 

-

 

 

-

 

 

-

 

 

 

-

 

 

 

(12,676,357

)

 

 

(12,676,357

)

Balance, March 31, 2022

1,872,313

 

$

18,723

 

$

8,923,223

 

$

(13,533,621

)

 

$

39,578,402

 

 

$

(11,135,878

)

 

$

23,850,849

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, December 31, 2022

1,872,313

 

$

18,723

 

$

8,923,223

 

$

(15,588,799

)

 

$

42,274,372

 

 

$

(29,889,603

)

 

$

5,737,916

 

Net income

-

 

 

-

 

 

-

 

 

-

 

 

 

1,180,173

 

 

 

-

 

 

 

1,180,173

 

Cash dividends declared, $0.27 per share

-

 

 

-

 

 

-

 

 

-

 

 

 

(245,574

)

 

 

-

 

 

 

(245,574

)

Other comprehensive income

-

 

 

-

 

 

-

 

 

-

 

 

 

-

 

 

 

2,594,039

 

 

 

2,594,039

 

Balance, March 31, 2023

1,872,313

 

$

18,723

 

$

8,923,223

 

$

(15,588,799

)

 

$

43,208,971

 

 

$

(27,295,564

)

 

$

9,266,554

 

PINNACLE BANCSHARES, INC.

AND SUBSIDIARY

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

Three Months Ended March 31, 2023 and 2022

 

 

2023

 

2022

OPERATING ACTIVITIES

 

 

 

 

 

Net income

$

1,180,173

 

 

$

1,110,760

 

Adjustments to reconcile net income to net cash provided by operating activities:

 

 

 

 

 

Depreciation

 

99,981

 

 

 

115,917

 

Net amortization of securities

 

41,914

 

 

 

71,700

 

Bank owned life insurance

 

(98,806

)

 

 

(95,973

)

Decrease in accrued interest receivable

 

533,436

 

 

 

459,021

 

Increase in accrued interest payable

 

49,634

 

 

 

14,902

 

Net other operating activities

 

86,332

 

 

 

265,363

 

Net cash provided by operating activities

 

1,892,664

 

 

 

1,941,690

 

INVESTING ACTIVITIES

 

 

 

 

 

Net (increase) decrease in loans

 

(1,290,780

)

 

 

2,226,066

 

Net increase in interest-bearing deposits in banks

 

(31,166

)

 

 

(5,964,788

)

Purchase of securities available for sale

 

-

 

 

 

(20,435,341

)

Proceeds from maturing or callable securities available for sale

 

2,473,516

 

 

 

1,154,225

 

Net (purchase) redemption of restricted equity securities

 

3,800

 

 

 

(32,000

)

Purchase of premises and equipment

 

(518,500

)

 

 

(29,939

)

Net cash provided by (used in) investing activities

 

636,870

 

 

 

(23,081,777

)

 

 

 

 

 

 

FINANCING ACTIVITIES

 

 

 

 

 

Net increase (decrease) in deposits

 

(5,640,004

)

 

 

21,721,580

 

Net increase in other borrowings

 

3,600,000

 

 

 

-

 

Payment of cash dividends

 

(245,574

)

 

 

(242,697

)

Net cash provided by (used in) financing activities

 

(2,285,578

)

 

 

21,478,883

 

 

 

 

 

 

 

Net increase in cash and cash equivalents

 

243,956

 

 

 

338,796

 

 

 

 

 

 

 

Cash and cash equivalents at beginning of year

 

1,742,938

 

 

 

1,730,327

 

 

 

 

 

 

 

Cash and cash equivalents at end of year

$

1,986,894

 

 

$

2,069,123

 

 

 

 

 

 

 

SUPPLEMENTAL DISCLOSURE

 

 

 

 

 

Cash paid during the year for:

 

 

 

 

 

Interest

$

218,676

 

 

$

129,933

 

Taxes

$

-

 

 

$

-

 

OTHER NONCASH TRANSACTIONS

 

 

 

 

 

Real estate acquired through foreclosure

$

-

 

 

$

-

 

 

Contacts

Joe B. Adams, III
Chief Financial Officer
(205) 221-8866

Contacts

Joe B. Adams, III
Chief Financial Officer
(205) 221-8866