Chemung Financial (CHMG) Delivers Solid Q1 2024 Results

Chemung Financial Corporation (NASDAQ:CHMG), a leading financial holding company, has reported its financial results for the first quarter of 2024, showcasing its resilience and strategic positioning in the banking industry.

Business Overview

Chemung Financial Corporation, through its wholly-owned subsidiaries, the Chemung Canal Trust Company (the "Bank") and CFS Group, Inc. ("CFS"), provides a wide range of banking, financing, fiduciary, and other financial services to its clients. The Corporation operates primarily in the Southern Tier, Central, and Capital regions of New York State, as well as in the Western New York region. The Bank relies substantially on a foundation of locally generated deposits to fund its lending and investment activities.

Financials

For the first quarter of 2024, Chemung Financial reported net income of $7.1 million, or $1.48 per diluted share, compared to $7.3 million, or $1.54 per diluted share, in the same period of the prior year. The Corporation's annual net income for 2023 was $25.0 million, and its annual revenue was $137.5 million. Additionally, the Corporation reported annual operating cash flow of $30.9 million and annual free cash flow of $30.4 million.

Net Interest Income and Margin

Net interest income for the first quarter of 2024 decreased by 9.3% to $18.1 million, compared to $19.9 million in the same period of the prior year. This decrease was primarily attributable to a 141 basis point increase in the average rates paid on interest-bearing deposits, including brokered deposits, as well as a $134.2 million increase in the average balance of customer interest-bearing deposits. The Corporation's fully taxable equivalent net interest margin decreased to 2.73% in the first quarter of 2024, compared to 3.14% in the same period of the prior year.

Provision for Credit Losses

The provision for credit losses decreased by $2.3 million in the first quarter of 2024, compared to the same period in the prior year. This decrease was primarily attributable to the annual review and update of the loss drivers used in the Bank's CECL model, favorable changes in economic forecasts, and a comparatively smaller increase in loan volume during the current period.

Non-Interest Income

Total non-interest income for the first quarter of 2024 increased by $0.2 million, or 4.3%, to $5.7 million, compared to the same period in the prior year. This increase was primarily due to a $0.1 million increase in WMG fee income and a $0.1 million increase in other non-interest income.

Non-Interest Expense

Total non-interest expense for the first quarter of 2024 increased by $0.9 million, or 5.4%, to $16.7 million, compared to the same period in the prior year. This increase was primarily attributable to a $0.6 million increase in total compensation expense and a $0.3 million increase in total non-compensation expense.

Asset Quality

As of March 31, 2024, the Corporation's non-performing assets totaled $8.4 million, or 0.30% of total assets, compared to $10.7 million, or 0.40% of total assets, as of December 31, 2023. The allowance for credit losses was $20.5 million, or 1.02% of total loans, as of March 31, 2024, compared to $22.5 million, or 1.14% of total loans, as of December 31, 2023.

Loan Portfolio

The Corporation's loan portfolio totaled $2.0 billion as of March 31, 2024, an increase of $30.9 million, or 1.6%, from December 31, 2023. This increase was primarily driven by a $22.9 million increase in commercial mortgage loans and a $15.2 million increase in commercial and industrial loans, partially offset by a $6.3 million decrease in indirect consumer loans.

Deposit and Funding

Total deposits were $2.5 billion as of March 31, 2024, an increase of $51.3 million, or 2.1%, from December 31, 2023. This increase was primarily attributable to a $33.9 million increase in time deposits, excluding brokered deposits, and a $24.0 million increase in interest-bearing demand deposits.

Liquidity

As of March 31, 2024, the Corporation had $94.9 million in cash and cash equivalents, and its investment portfolio of securities available for sale totaled $566.0 million. The Bank's capital ratios remained well above the regulatory requirements for a well-capitalized institution, with a total risk-based capital ratio of 12.76% and a Tier 1 leverage ratio of 8.49% as of March 31, 2024.

Geographic Breakdown

The Corporation's loan portfolio and deposit base are primarily concentrated in the Southern Tier, Central, and Capital regions of New York State, as well as the Western New York region. As of March 31, 2024, the Chemung Canal Trust Company division, which includes all loans and deposits excluding those originated by the Capital Bank division, accounted for $764.9 million, or 38.2%, of the Corporation's total loan portfolio and $2.1 billion, or 84.9%, of its total deposits. The Capital Bank division, which serves the Capital region, accounted for $1.2 billion, or 61.8%, of the Corporation's total loan portfolio and $371.8 million, or 15.1%, of its total deposits.

Revenue Breakdown

The Corporation's revenue is primarily generated from net interest income, which accounted for 76.2% of total revenue in the first quarter of 2024, and non-interest income, which accounted for 23.8% of total revenue. Within non-interest income, the largest contributors were WMG fee income (47.8%), service charges on deposit accounts (16.8%), and interchange revenue from debit card transactions (18.8%).

Outlook

Chemung Financial Corporation has not provided specific financial guidance for the remainder of 2024. However, the Corporation's management has expressed cautious optimism about the economic environment and its ability to navigate the current challenges. The Corporation remains focused on maintaining a strong capital position, managing credit risk, and leveraging its diverse revenue streams to drive long-term shareholder value.

Risks and Challenges

Chemung Financial Corporation faces several risks, including interest rate risk, credit risk, and regulatory risk. The Corporation's performance is heavily influenced by the interest rate environment, as changes in interest rates can impact its net interest margin and profitability. Additionally, the Corporation is subject to various federal and state banking regulations, which could impact its operations and financial results.

Conclusion

Chemung Financial Corporation's first quarter of 2024 results demonstrate its ability to navigate the current economic landscape and maintain a strong financial position. The Corporation's focus on asset quality, liquidity, and capital management, coupled with its diverse revenue streams, positions it well to continue delivering value to its shareholders. As the banking industry navigates the evolving market conditions, Chemung Financial Corporation remains committed to its strategic priorities and long-term growth objectives.