Bank Analysis School Case Study eBook

Sunny State Bank

CALCULATIONS - EARNINGS

Page

Chart

Formula

21. Earnings - ROAA & ROE

Return on Average Assets Adj. Sub S

Net Income Adjusted Sub S % Average Assets (UBPRE012)

Return on Equity

Net Income % Average Total Equity (UBPRE630)

22. Earnings - Net Income

Net Income (Quarterly) Net Income (Yearly)

Net Income (UBPR4340) Net Income (UBPR4340)

23. Earnings - NIM, Asset Yields, COF

Cost of Funds

Interest Expense % Average Earning Assets (UBPRE017) Net Interest Income TE % Average Earning Assets (UBPRE018) Interest Income TE % Average Earning Assets (UBPRE016) Interest Expense % Average Earning Assets (UBPRE679)

Net Interest Margin

Yield on Assets

24. Earnings - NIM, Asset Yields, COF Annualized

One Quarter Annualized Cost of Funds One Quarter Annualized Net Interest Margin One Quarter Annualized Yield on Assets

Net Interest Income TE % Average Earning Assets (UBPRE680)

Interest Income TE % Average Earning Assets (UBPRE678)

25. Earnings - Asset Yields

Yield on Loans

Total Loans & Leases TE % Yield On Or Cost Of (UBPRE091) Total Investment Securities TE % Yield On Or Cost Of (UBPRE099) Total Loans & Leases TE % Yield On Or Cost Of (UBPRE686)

Yield on Securities

26. Earnings - Asset Yields Annualized

One Quarter Annualized Yield on Loans One Quarter Annualized Yield on Securities Noninterest Income Amounts

Total Investment Securities TE % Yield On Or Cost Of (UBPRE694)

27. Earnings - Noninterest Income Ratio & Sources

Mortgage Banking = Net Gains (Losses) on Sales of Loans, Net Servicing Fees (RIAD5416+RIADB492) Deposit Service Charges = Service Charges On Deposit Accounts In Domestic Ofces (RIAD4080) Inv. Advisory/Insurance/Trust = Income From Fiduciary Activities, Investment Banking; Advisory; Brokerage; and Underwriting Commissions & Fees, Insurance Commissions & Fees (RIAD4070+UBPRB490+UBPRE080) Other = Other Noninterest Income, Other Net Gains (Losses), Trading Revenue % Noninterest Income; Current Quarter (RIADB497+UBPRE081+UBPR7452)

Noninterest Income/Average Assets

Noninterest Income % Average Assets (UBPRE004)

28. Earnings - Overhead Ratios

Efciency Ratio

Efciency Ratio (UBPRE088)

Overhead Costs Less Noninterest Income/Average Assets

Overhead Less Noninterest Income % Average Assets (UBPRE087)

Overhead/Average Assets

Non-Interest Overhead Expense % Average Assets (UBPRE005)

29. Earnings - Overhead Costs

Assets Per Employee

Assets per Employee (UBPRE090)

Average Personnel Expense Per Employee

Average Personnel Expense per Employee (UBPRE089)

Branch Locations Map

FDIC Summary of Deposits data

Number of Employees (Full-Time Equivalent) Occupancy Expenses/Average Assets Other Operating Expenses/Average Assets Personnel Expenses/Average Assets Provisions/Average Assets Realized Bond Gains/Losses to Average Assets

Number of Full Time Equivalent Employees on Payroll at End of Current Period (RIAD4150)

30. Earnings - Personnel, Occupancy, Other Operating Expense Ratios

Occupancy Expense % Average Assets (UBPRE084)

Other Operating Expenses (Incl Intangibles) % Average Assets (UBPRE085)

Salary Expense % Average Assets (UBPR7400)

31. Earnings - Provisions & Bond Gains

Provision for Loan & Lease Losses % Average Assets (UBPRE006)

Realized Gains (Losses) on the Sale of Securities % Average Assets (UBPRE008)