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Franklin Financial Services (FRAF) - 2024 Q4 - Annual Report

Financial Performance - Net income for 2024 was 11,099thousand,downfrom11,099 thousand, down from 13,598 thousand in 2023, a decrease of 18.4%[295] - Basic earnings per share decreased to 2.52in2024from2.52 in 2024 from 3.11 in 2023, a decline of 15.9%[293] - Noninterest income decreased to 13,679thousandin2024from13,679 thousand in 2024 from 14,851 thousand in 2023, a decline of 7.9%[293] - Total noninterest expense increased to 55,895thousandin2024,upfrom55,895 thousand in 2024, up from 50,011 thousand in 2023, reflecting an increase of 11.7%[293] - The income tax provision for 2024 was 2,216thousand,representinganeffectivetaxrateof16.62,216 thousand, representing an effective tax rate of 16.6%, compared to 2,155 thousand and 13.7% in 2023[412] Asset Growth - The Corporation's total assets increased to 2,197,841thousandin2024from2,197,841 thousand in 2024 from 1,836,039 thousand in 2023, representing a growth of approximately 19.7%[290] - Cash and cash equivalents increased significantly to 203,613thousandasofDecember31,2024,comparedto203,613 thousand as of December 31, 2024, compared to 23,140 thousand at the end of 2023[300] - Total deposits rose to 1,815,647thousandin2024,upfrom1,815,647 thousand in 2024, up from 1,537,978 thousand in 2023, reflecting a growth of approximately 18.1%[290] - The Corporation's total shareholders' equity rose to 144,716thousandin2024from144,716 thousand in 2024 from 132,136 thousand in 2023, representing a growth of about 9.5%[291] Loan Portfolio - The net loans increased to 1,380,424thousandin2024,comparedto1,380,424 thousand in 2024, compared to 1,240,933 thousand in 2023, marking an increase of approximately 11.3%[290] - The loan portfolio increased to 1,398,077thousandin2024from1,398,077 thousand in 2024 from 1,256,985 thousand in 2023, reflecting a growth of approximately 11.2%[380] - Residential real estate loans for 1-4 family properties rose to 322,835thousandin2024,upfrom322,835 thousand in 2024, up from 277,849 thousand in 2023, indicating an increase of 16.2%[380] - Commercial real estate loans increased to 803,365thousandin2024,comparedto803,365 thousand in 2024, compared to 703,767 thousand in 2023, representing a growth of 14.2%[380] Credit Losses and Allowance - The allowance for credit losses (ACL) increased to 17,653thousandin2024from17,653 thousand in 2024 from 16,052 thousand in 2023, indicating a rise of 10%[290] - The allowance for credit losses was 17,653thousandin2024,upfrom17,653 thousand in 2024, up from 16,052 thousand in 2023, reflecting a rise of 10%[380] - The Corporation evaluates the adequacy of the ACL based on past loan loss experience and current economic conditions[324] - Management believes the allowance for credit losses as of December 31, 2024, is adequate based on ongoing assessments[386] Interest Income and Rates - Net interest income is projected to increase by 4.4% to 64,596thousandwitha+300basispointschangeininterestrates[277]Totalinterestincomeincreasedto64,596 thousand with a +300 basis points change in interest rates[277] - Total interest income increased to 101,451 thousand in 2024 from 76,762thousandin2023,representingagrowthof32.276,762 thousand in 2023, representing a growth of 32.2%[293] - Net interest income after provision for credit loss expense rose to 55,531 thousand in 2024, compared to 50,913thousandin2023,anincreaseof9.350,913 thousand in 2023, an increase of 9.3%[293] Capital and Equity - The Bank's capital conservation buffer was 4.96% as of December 31, 2024, indicating it was "well capitalized" under Basel III requirements[355] - The Corporation's Common Equity Tier 1 Risk-based Capital Ratio was 11.31% as of December 31, 2024, exceeding the minimum requirement of 4.50%[361] - The Bank's Total Risk-based Capital Ratio was 12.96% as of December 31, 2024, above the minimum requirement of 10.00%[361] Dividends and Shareholder Returns - The company declared cash dividends of 1.28 per share in both 2024 and 2023, with total dividends paid of 5,629thousandin2024[297]TheDividendReinvestmentPlan(DRIP)contributed5,629 thousand in 2024[297] - The Dividend Reinvestment Plan (DRIP) contributed 1.7 million to capital in 2024, with 1.0millionfromreinvesteddividendsand1.0 million from reinvested dividends and 730,000 from optional cash purchases[446] Risk Management - The Corporation has no foreign currency exchange rate risk, commodity price risk, or material equity price risk, but is exposed to interest rate risk[270] - The financial simulation modeling forecasts net interest income and economic value of equity under various interest rate environments, measured at least quarterly[273] Pension and Employee Benefits - The total net periodic pension cost increased from 99thousandin2023to99 thousand in 2023 to 168 thousand in 2024, reflecting changes in service and interest costs[425] - The interest cost for the defined benefit pension plan was 769thousandin2024,slightlydownfrom769 thousand in 2024, slightly down from 806 thousand in 2023[425] - The Corporation's 401(k) plan expense remained consistent at $1.3 million for both 2024 and 2023, indicating stable employee participation and matching contributions[421] Legal and Compliance - No material legal proceedings are pending against the Corporation that would have a material adverse effect on its financial position[456] - Management does not anticipate that the ultimate aggregate liability from litigation will materially affect the Corporation's financial position[455]