PB
Provident Bancorp, Inc. /MD/ (PVBC)·Q3 2025 Earnings Summary
Executive Summary
- Diluted EPS of $0.16 beat S&P Global consensus of $0.13; net income was $2.7M, down slightly QoQ but up materially YoY, with NIM compression vs Q2 a key offset * .
- Net interest and dividend income was $13.2M (−2.5% QoQ, +6.3% YoY), with cost of interest-bearing liabilities rising 14 bps QoQ to 3.29%; deposit costs increased 17 bps QoQ to 3.28% .
- Credit quality improved on flows: credit loss benefit of $418k and minimal net charge-offs ($29k); however, non-accrual loans remained elevated at $34.4M, largely in enterprise value loans .
- Merger with NB Bancorp confirmed to close shortly after midnight Nov 15, 2025; stock’s last trading day Nov 14 with consideration of 0.691x NBBK shares or $13.00 cash per share—key near-term catalyst and trading implication .
What Went Well and What Went Wrong
What Went Well
- EPS beat on lower noninterest expense (merger-related expense roll-off and reversal of a $350k contingency tied to SEC Wells Notice), coupled with continued deposit repricing discipline; efficiency ratio improved YoY to 77.6% .
- Credit costs benign: $418k quarter benefit with only $29k net charge-offs; ACL/loans ratio steady at 1.61% despite elevated nonaccruals, reflecting pooled reserve reductions due to enterprise value loan runoff .
- Management continues to execute strategic balance sheet shift: enterprise value loans down $77.8M YTD; CRE grew $38.0M YTD; commentary through year highlighted focus on “shifting the balance sheet to that of a traditional community bank” .
What Went Wrong
- Margins compressed: NIM fell 10 bps QoQ to 3.67%, with interest rate spread down 16 bps QoQ to 2.63% as deposit costs rose and interest-earning asset yields were flat .
- Deposits declined 2% QoQ (−$25.6M), with brokered and listing service deposits reduced; total interest expense rose QoQ by $351k, driven by higher deposit costs .
- Noninterest income declined QoQ (−$0.7M) following Q2 sale/leaseback gain; elevated nonaccruals (unchanged QoQ at $34.4M) remain a risk, predominantly in enterprise value loans .
Financial Results
Quarter-over-Quarter and Year-over-Year Comparison
Actual vs Consensus (Q3 2025)
Values with asterisk (*) retrieved from S&P Global.
Balance Sheet and Portfolio Mix
KPIs and Asset Quality
Guidance Changes
No formal financial guidance (revenue, margins, OpEx, tax rate) was provided in the quarter’s materials .
Earnings Call Themes & Trends
Management Commentary
- “We’re pleased to report improvements in earnings during an eventful second quarter of 2025, which included the announcement of our proposed merger with Needham Bank…closing anticipated in the fourth quarter of 2025” — Joseph Reilly, CEO .
- “We are pleased to report financial results consistent with expectations…We remain focused on the execution of our strategic plan and…build strong, lasting relationships within our markets” — Joseph Reilly, CEO .
- “I am proud of what BankProv has built, and I’m equally excited to see how Needham Bank will take that foundation even further…” — Joseph Reilly, CEO (merger approvals announcement) .
Q&A Highlights
- No public Q3 2025 earnings call transcript was available in our document catalog; management disclosures came via 8-K and press releases .
- Notable clarifications: SEC Wells Notice contingency reversed ($350k) following SEC decision; nondeductible merger-related expenses elevated the effective tax rate; deposit strategy continues to de-emphasize listing/brokered balances .
Estimates Context
- PVBC Q3 2025 EPS: Actual $0.16 vs consensus $0.13* (beat).
- PVBC Q3 2025 Revenue: Actual $15.162M* vs consensus $15.200M* (in line).
- Number of estimates: EPS 1*, Revenue 1*.
Values with asterisk (*) retrieved from S&P Global.
Where estimates may adjust: Slight NIM compression and higher deposit costs could drive modest downward adjustments to forward NII/NIM assumptions; sustained credit benignity and expense control may support EPS stability near-term .
Key Takeaways for Investors
- EPS beat reflects controlled credit costs and expense reduction; watch NIM and deposit cost trajectory into Q4 .
- Elevated nonaccruals concentrated in enterprise value loans remain the chief asset quality swing factor; however, charge-offs have been modest YTD .
- Strategic portfolio remix toward CRE and core commercial lending continues; expect further enterprise value runoff over time .
- Liquidity posture improved: borrowings reduced to $7.5M from $34.5M QoQ; deposit mix shifting away from higher-cost channels .
- Near-term trading implication: merger consideration election completed by Nov 7; last trading day Nov 14; mechanics (stock vs cash) likely dominate stock action short-term .
- Medium-term thesis transitions to Needham Bank pro forma: integration execution and synergy realization will drive combined entity performance post-close .
- Regulatory overhang eased with SEC Wells Notice resolved; reduces tail risk and supports confidence in governance trajectory .