SSBK - Fundamentals, Financials, History, and Analysis
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Southern States Bancshares, Inc. (NASDAQ:SSBK) is a bank holding company headquartered in Anniston, Alabama, operating primarily through its wholly-owned subsidiary, Southern States Bank. The Bank provides a full range of banking services to businesses and individuals across its markets in Alabama and Georgia.

Financials

In the first quarter of 2024, Southern States Bancshares reported net income of $8.1 million, compared to $7.7 million in the first quarter of 2023, an increase of 5.8%. The company's annualized return on average assets (ROAA) was 1.33% for the first quarter of 2024, while its annualized return on average equity (ROAE) was 14.87%. Basic earnings per share for the quarter were $0.91, up from $0.87 in the prior year period.

The company's net interest margin declined to 3.59% in the first quarter of 2024, compared to 4.07% in the first quarter of 2023, primarily due to the rising interest rate environment. However, net interest income increased by 6.6% year-over-year to $20.8 million, driven by strong loan growth.

Loans, net of unearned income, grew 4.3% to $2.0 billion as of March 31, 2024, compared to $1.9 billion at the end of 2023. This represents a linked-quarter annualized growth rate of 17.2%. The growth was broad-based across the company's loan portfolio segments, including commercial real estate, commercial and industrial, and residential real estate.

Deposits also grew significantly, increasing 4.5% to $2.1 billion as of March 31, 2024, from $2.0 billion at the end of 2023. This represents a linked-quarter annualized growth rate of 18.3%. Excluding brokered deposits, the company's deposit base grew 1.8% during the quarter.

Asset Quality

The company's asset quality remains strong, with nonperforming loans to total loans at 0.17% as of March 31, 2024, up from 0.06% at the end of 2023. The allowance for credit losses was 1.28% of total loans at the end of the first quarter, compared to 1.29% at the end of 2023. Net charge-offs for the quarter were $470,000, up from $197,000 in the prior year period.

Capital Position

Southern States Bancshares' capital position also remains robust, with the Bank exceeding all regulatory capital requirements. As of March 31, 2024, the Bank's total risk-based capital ratio was 13.63%, well above the 10.00% minimum to be considered "well capitalized" by regulators.

Recent Developments

In February 2024, Southern States Bancshares announced an agreement to acquire CBB Bancorp, the parent company of Century Bank of Georgia. The transaction is expected to close in the third or fourth quarter of 2024, subject to regulatory approval and CBB Bancorp shareholder approval. The acquisition will expand the company's footprint in the attractive Northwest Georgia market and is expected to be accretive to earnings.

Outlook

The company's strong loan and deposit growth, coupled with its disciplined approach to credit risk management, have positioned Southern States Bancshares for continued success. The pending acquisition of Century Bank of Georgia further enhances the company's growth prospects and geographic diversification.

Risks and Challenges

However, the company faces several risks, including interest rate risk, credit risk, and competition from larger regional and national banks. The company's concentration in commercial real estate lending, particularly construction and development loans, also exposes it to potential volatility in the real estate market.

Conclusion

Overall, Southern States Bancshares appears to be a well-run community bank with a solid foundation for growth. The company's focus on serving small and medium-sized businesses, as well as its expanding geographic footprint, make it an attractive investment opportunity for those seeking exposure to the regional banking sector.

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