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WB

WILSON BANK HOLDING CO (WBHC)·Q1 2024 Earnings Summary

Executive Summary

  • Q1 2024 delivered stable core profitability amid persistent funding cost pressure: net earnings were $12.8M and diluted EPS $1.08, down 10% year over year; net interest margin compressed to 3.14% vs 3.56% last year, reflecting higher deposit costs and mix shift to time deposits .
  • Balance sheet growth continued: assets rose to $4.94B (+$93.8M vs Dec 31, 2023), loans to $3.62B (+$21.5M), and deposits to $4.45B (+$80.3M) in Q1 2024; equity increased to $435.5M (+$6.1M) despite AFS mark-to-market losses .
  • Asset quality remained clean on nonaccruals (zero at quarter-end) but “potential problem loans” increased sharply to ~$47.2M from $5.9M at year-end, warranting monitoring; no loan loss provision was recorded in Q1 given slower loan growth and improved outlook .
  • Management expects net interest margin to likely contract through the remainder of 2024, with deposit costs still rising but at a slower pace as competitive pressures ease; targeting continued loan and deposit growth in 2024 .
  • No Wall Street consensus estimates were available via S&P Global for comparison this quarter; Wilson Bank does not appear to host earnings calls—no transcript found. Potential near-term stock narrative hinges on margin trajectory, deposit cost trends, and asset quality signals .

What Went Well and What Went Wrong

What Went Well

  • “Assets as of March 31, 2024 were $4.9 billion” (+10.4% YoY); loans $3.6B (+10.7% YoY); deposits $4.4B (+9.8% YoY)—demonstrating healthy organic growth across core banking metrics .
  • Nonaccrual loans stood at $0 at quarter end, indicating clean headline credit quality; total past-due and 90+ days still modest relative to portfolio size .
  • Non-interest income grew modestly (+3.1% YoY) led by brokerage and service charges; total NII before provision was stable (+0.4% YoY) despite margin pressure .
  • Management remains optimistic: “we will continue to be able to grow both loans and deposits in 2024” amid “settling in the interest rate environment,” highlighting competitive pressures that “eased” in Q1 .

What Went Wrong

  • Net interest margin fell to 3.14% from 3.56% YoY, driven by higher funding costs and mix shift to time deposits; management anticipates further contraction in 2024 .
  • Non-interest expense rose 9.6% YoY (salaries/benefits, data processing, FDIC assessments), pressuring ROA (1.05%) and ROE (11.91%) lower vs prior year .
  • “Potential problem loans” increased materially to ~$47.2M from $5.9M at year-end—while not nonaccrual, they signal watch-list growth requiring ongoing surveillance .

Financial Results

Income Statement Summary

MetricQ1 2023Q1 2024
Total Interest Income ($USD Thousands)$48,929 $64,942
Total Interest Expense ($USD Thousands)$13,499 $29,381
Net Interest Income Before Provision ($USD Thousands)$35,430 $35,561
Provision for Credit Losses – Loans ($USD Thousands)$1,962 $0
Provision for Credit Losses – Off-Balance Sheet ($USD Thousands)$(1,278) $0
Non-Interest Income ($USD Thousands)$7,003 $7,218
Non-Interest Expense ($USD Thousands)$23,822 $26,113
Earnings Before Income Taxes ($USD Thousands)$17,927 $16,666
Income Taxes ($USD Thousands)$4,071 $3,887
Net Earnings ($USD Thousands)$13,856 $12,779
Diluted EPS ($USD)$1.20 $1.08
Dividends per Common Share ($USD)$0.75 $0.75
Net Interest Margin (%)3.56% 3.14%

Balance Sheet and Capital

MetricDec 31, 2023Mar 31, 2024
Total Assets ($USD Thousands)$4,846,476 $4,940,287
Total Loans (Gross) ($USD Thousands)$3,595,523 $3,617,057
Allowance for Credit Losses – Loans ($USD Thousands)$(44,848) $(44,742)
Securities AFS ($USD Thousands)$811,081 $857,010
Cash and Due from Banks ($USD Thousands)$28,775 $22,066
Interest-Bearing Deposits ($USD Thousands)$213,701 $241,369
Total Deposits ($USD Thousands)$4,367,106 $4,447,395
Total Shareholders’ Equity ($USD Thousands)$429,405 $435,519

Loans by Category

CategoryDec 31, 2023 ($USD Thousands)Mar 31, 2024 ($USD Thousands)
Residential 1-4 Family RE$959,218 $969,700
Commercial & Multi-Family RE$1,313,284 $1,344,853
Construction/Land/Farmland$901,336 $874,822
Commercial/Industrial/Agricultural$127,659 $121,734
1–4 Family HELOC$202,731 $214,814
Consumer & Other$104,373 $103,958
Total Before Net Deferred Fees$3,608,601 $3,629,881

KPIs and Asset Quality

MetricQ1 2023Q1 2024
ROA (Annualized)1.30% 1.05%
ROE (Annualized)14.65% 11.91%
Efficiency Ratio (GAAP)56.14% 61.04%
Asset QualityDec 31, 2023Mar 31, 2024
Nonaccrual Loans ($USD Thousands)$0 $0
Total Past Due + Nonaccrual ($USD Thousands)$13,571 $9,832
Potential Problem Loans ($USD Thousands)$5,900 $47,200

Guidance Changes

MetricPeriodPrevious GuidanceCurrent GuidanceChange
Net Interest MarginFY 2024Not provided“Likely to contract throughout the remainder of 2024” Lowered
Deposit CostsFY 2024Not provided“Expect deposit costs to continue to increase… though at a slower pace” Raised (slower pace)
Loan GrowthFY 2024Not provided“Remain optimistic… grow both loans and deposits in 2024” Positive bias
Provision for Credit LossesFY 2024Not providedNo provision in Q1 due to slower growth and improved outlook; ongoing assessment Neutral to lower
DividendsQ1 2024$0.75/share (prior) $0.75/share declared in Q1 Maintained

Earnings Call Themes & Trends

No earnings call transcript found for Q1 2024; commentary reflects shareholder letters and 10-Q MD&A.

TopicPrevious Mentions (Q3 2023 and Q4 2023)Current Period (Q1 2024)Trend
Interest Rate/MarginElevated short rates, competitive deposit pricing pressure; margin compression NIM 3.14% vs 3.56% YoY; expected further contraction in 2024 Negative
Deposit Dynamics“Remarkable increase in deposit market share” (June 2023) Total deposits +$80M q/q; mix shift to time deposits; costs rising slower pace Mixed (growth but higher costs)
Loan GrowthStrong demand in 2023 Slower growth (+$21.5M q/q); expectation to grow in 2024 Moderating
Asset QualitySolid in 2023 Nonaccruals zero; potential problem loans rose to ~$47.2M Deteriorating watch list
Capital/RegulatoryWell-capitalized status CET1/Tier 1/Total capital ratios remain strong Stable
Technology/AINot discussed Not discussed Neutral

Management Commentary

  • “We have observed some settling in the interest rate environment, predominately as a result of the easing of competitive pressures… we will continue to be able to grow both loans and deposits in 2024.” – President/CEO John McDearman .
  • “We intend to remain committed to managing our balance sheet to support sustainable growth while attempting to maximize returns for our shareholders.” .
  • “We anticipate that our net interest margin is likely to contract throughout the remainder of 2024… competitive pressures… continue to pressure… deposit and loan pricing and contribute to a compression in our margin.” .
  • “Deposit costs [to] continue to increase… though at a slower pace compared to 2023.” .

Q&A Highlights

  • No earnings call transcript was found for Q1 2024; thus, no analyst Q&A or clarifications are available from a call this quarter [SearchDocuments: no results].

Estimates Context

  • S&P Global Wall Street consensus estimates were unavailable for WBHC this quarter due to retrieval limits; therefore, we cannot quantify beats/misses vs consensus. Management did not provide formal quantitative guidance ranges in the 8-K or 10-Q .

Key Takeaways for Investors

  • Margin trajectory is the key near-term driver: NIM at 3.14% with management guiding for further contraction in 2024; trading setups likely center on any signs of stabilization in deposit costs and mix shift away from time deposits .
  • Funding cost normalization is underway but gradual; watch quarterly progression of interest expense and deposit mix for inflection potential in H2 2024 .
  • Credit watch-list expansion bears monitoring: potential problem loans rose to ~$47.2M; despite zero nonaccruals, updates on classification migration will be critical to valuation multiples .
  • Balance sheet growth remains intact: sequential increases in assets, loans, and deposits support medium-term earnings power once funding pressures abate .
  • Non-interest expense discipline will matter: Q1 uptick (salaries, FDIC) pressured efficiency ratio to 61%; cost control is a lever to defend ROA/ROE in a lower-margin backdrop .
  • Capital remains strong; well-capitalized status provides flexibility to sustain dividends ($0.75/share) and growth investments while managing AFS OCI volatility .
  • With no consensus and limited IR events, narrative catalysts will likely be internal prints (NIM trend, deposit cost progression, asset quality migration) rather than external expectations alignment .