SouthState Corporation (NYSE:SSB) - A Comprehensive Analysis

SouthState Corporation is a leading financial holding company headquartered in Winter Haven, Florida. The company provides a wide range of banking services and products through its wholly-owned subsidiary, SouthState Bank, National Association. With a strong presence across six states, including Alabama, Florida, Georgia, North Carolina, South Carolina, and Virginia, SouthState has established itself as a prominent player in the regional banking landscape.

Financials

For the fiscal year ended December 31, 2023, SouthState reported an annual net income of $494,308,000 and annual revenue of $1,700,638,000. The company's annual operating cash flow stood at $546,757,000, while its annual free cash flow reached $507,872,000. These robust financial metrics underscore SouthState's ability to generate consistent and substantial returns for its shareholders.

In the latest quarter, ended March 31, 2024, SouthState continued to demonstrate its financial strength. The company reported net income of $115,056,000, a slight decrease from the $139,926,000 reported in the same quarter of the previous year. This decline was primarily attributable to a $104,173,000 increase in interest expense, which resulted from a rise in the cost of deposits due to the higher interest rate environment. However, the company's net interest margin improved by 3 basis points to 3.44% during the quarter, as loan yields increased by 9 basis points, offsetting the increase in deposit costs.

Noninterest income for the first quarter of 2024 was $71,558,000, a slight increase from the $71,355,000 reported in the same period of 2023. The company's fee-based revenue streams, including service charges on deposit accounts, mortgage banking income, and trust and investment services income, all contributed to this positive performance.

On the expense side, SouthState's noninterest expense, excluding non-recurring items, was $242,000,000 in the first quarter of 2024, up from $240,505,000 in the same period of the previous year. This increase was primarily driven by higher salaries and employee benefits, as well as an accrual for the FDIC special assessment. The company's efficiency ratio for the quarter was 58.5%, compared to 51.4% in the first quarter of 2023, reflecting the impact of the higher interest expense.

Outlook

Looking ahead, SouthState's management team has provided guidance for the remainder of 2024. The company expects its net interest margin to remain relatively flat in the third quarter, with the potential for a 3 to 5 basis point improvement in the fourth quarter if the Federal Reserve implements a rate cut as anticipated. Additionally, the company anticipates that its noninterest income will continue to be in the range of 55 to 65 basis points of average assets, with the potential for an increase to 60 to 70 basis points as the capital markets and mortgage business activities pick up.

Recent Developments

One of the most significant events for SouthState in 2024 was the announcement of its planned acquisition of Independent Financial Corporation (NASDAQ:IBTX). This strategic transaction, expected to close in the first quarter of 2025, will expand SouthState's geographic footprint into high-growth markets in Texas, while also providing significant financial benefits. The company estimates that the acquisition will be 27% accretive to earnings per share, highlighting the potential for enhanced shareholder value.

Balance Sheet and Asset Quality

From a balance sheet perspective, SouthState's loan portfolio grew by 3.5% on an annualized basis in the first quarter of 2024, with the strongest growth coming from the commercial and industrial (C&I) and consumer owner-occupied real estate segments. The company's asset quality metrics remained strong, with nonperforming loans accounting for just 0.53% of total loans and the allowance for credit losses covering 272.62% of nonperforming loans.

Capital Position

SouthState's capital position also remains robust, with a common equity Tier 1 ratio of 12.1% and a total risk-based capital ratio of 14.32% as of March 31, 2024. These ratios exceed the regulatory requirements for "well-capitalized" banks, providing the company with ample flexibility to support its growth initiatives and navigate potential economic headwinds.

Liquidity

In terms of liquidity, SouthState maintains a diversified funding base, with a loan-to-deposit ratio of 88% as of March 31, 2024. The company's deposit mix includes a significant portion of noninterest-bearing accounts, which accounted for 28% of total deposits at the end of the first quarter. SouthState also has access to various wholesale funding sources, including the Federal Home Loan Bank and the Federal Reserve Bank, further strengthening its liquidity position.

Geographic and Revenue Diversification

Geographically, SouthState's operations are primarily concentrated in the Southeastern United States, with a strong presence in Florida, the Carolinas, and Virginia. The company's revenue streams are diversified across various business lines, including commercial and industrial lending, commercial real estate, consumer banking, and wealth management services.

In terms of revenue breakdowns, SouthState's net interest income accounted for approximately 82% of its total revenue in the first quarter of 2024, while noninterest income contributed the remaining 18%. Within the noninterest income category, the company's largest revenue sources were service charges on deposit accounts, mortgage banking income, and trust and investment services income.

Conclusion

Looking ahead, SouthState's management team remains cautiously optimistic about the company's prospects. While the interest rate environment and economic conditions continue to pose challenges, the company's strategic initiatives, including the planned acquisition of Independent Financial Corporation, are expected to drive long-term growth and enhance shareholder value.

Overall, SouthState Corporation's strong financial performance, diversified business model, and prudent risk management approach position the company well to navigate the evolving banking landscape. As the company continues to execute on its growth strategies and integrate the Independent Financial Corporation acquisition, investors can expect SouthState to remain a prominent player in the regional banking industry.