Independent Bank Corp. Files 10-Q for Q1 2024

Ticker: INDB · Form: 10-Q · Filed: May 8, 2024 · CIK: 776901

Sentiment: neutral

Topics: 10-Q, Independent Bank Corp., Financial Report, Loan Portfolio, Equity

TL;DR

<b>Independent Bank Corp. filed its Q1 2024 10-Q, detailing loan portfolios and equity components.</b>

AI Summary

INDEPENDENT BANK CORP (INDB) filed a Quarterly Report (10-Q) with the SEC on May 8, 2024. Independent Bank Corp. filed its 10-Q report for the period ending March 31, 2024. The filing covers the first quarter of 2024. Key financial data points from previous periods (December 31, 2023, and December 31, 2022) are referenced. Specific loan portfolio segments like Commercial and Industrial, Commercial Real Estate, and Construction Loans are detailed. Equity components such as Retained Earnings and Additional Paid-In Capital are reported for various periods.

Why It Matters

For investors and stakeholders tracking INDEPENDENT BANK CORP, this filing contains several important signals. Investors can assess the company's financial health and loan portfolio composition for the first quarter of 2024. The filing provides a basis for comparing current performance against historical data, aiding in trend analysis.

Risk Assessment

Risk Level: low — INDEPENDENT BANK CORP shows low risk based on this filing. The filing is a standard quarterly report (10-Q) with no immediate red flags, indicating routine financial disclosure.

Analyst Insight

Review the detailed loan portfolio segments and equity changes to understand the company's financial position and potential risks.

Key Numbers

Key Players & Entities

FAQ

When did INDEPENDENT BANK CORP file this 10-Q?

INDEPENDENT BANK CORP filed this Quarterly Report (10-Q) with the SEC on May 8, 2024.

What is a 10-Q filing?

A 10-Q is a quarterly financial report with unaudited financials, management discussion, and interim business updates. This particular 10-Q was filed by INDEPENDENT BANK CORP (INDB).

Where can I read the original 10-Q filing from INDEPENDENT BANK CORP?

You can access the original filing directly on the SEC's EDGAR system. The filing is publicly available and includes all exhibits and attachments submitted by INDEPENDENT BANK CORP.

What are the key takeaways from INDEPENDENT BANK CORP's 10-Q?

INDEPENDENT BANK CORP filed this 10-Q on May 8, 2024. Key takeaways: Independent Bank Corp. filed its 10-Q report for the period ending March 31, 2024.. The filing covers the first quarter of 2024.. Key financial data points from previous periods (December 31, 2023, and December 31, 2022) are referenced..

Is INDEPENDENT BANK CORP a risky investment based on this filing?

Based on this 10-Q, INDEPENDENT BANK CORP presents a relatively low-risk profile. The filing is a standard quarterly report (10-Q) with no immediate red flags, indicating routine financial disclosure.

What should investors do after reading INDEPENDENT BANK CORP's 10-Q?

Review the detailed loan portfolio segments and equity changes to understand the company's financial position and potential risks. The overall sentiment from this filing is neutral.

How does INDEPENDENT BANK CORP compare to its industry peers?

Independent Bank Corp. operates within the commercial banking sector, providing financial services to individuals and businesses.

Are there regulatory concerns for INDEPENDENT BANK CORP?

The filing is a standard SEC Form 10-Q, adhering to regulations for quarterly financial reporting by public companies.

Industry Context

Independent Bank Corp. operates within the commercial banking sector, providing financial services to individuals and businesses.

Regulatory Implications

The filing is a standard SEC Form 10-Q, adhering to regulations for quarterly financial reporting by public companies.

What Investors Should Do

  1. Analyze the breakdown of the loan portfolio by segment (e.g., Commercial and Industrial, Commercial Real Estate) for risk assessment.
  2. Examine changes in equity accounts (Retained Earnings, Additional Paid-In Capital) to understand capital structure evolution.
  3. Compare the reported data with previous filings to identify trends in asset growth, liabilities, and equity.

Key Dates

Year-Over-Year Comparison

This filing represents the first quarterly report of 2024, providing updated financial information compared to the year-end 2023 report.

Filing Stats: 4,823 words · 19 min read · ~16 pages · Grade level 18.1 · Accepted 2024-05-08 16:12:02

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements (unaudited)

Item 1. Financial Statements (unaudited) Consolidated Balance Sheets - March 31, 2024 and December 31, 2023 5 Consolidated Statements of Income - Three months ended March 31, 2024 and 2023 7 Consolidated Statements of Comprehensive Income -Three months ended March 31, 2024 and 2023 8 Consolidated Statements of Stockholders' Equity - Three months ended March 31, 2024 and 2023 9 Consolidated Statements of Cash Flows - Three months ended March 31, 2024 and 2023 10

Notes to Consolidated Financial Statements - March 31, 2024

Notes to Consolidated Financial Statements - March 31, 2024 Note 1 - Basis of Presentation 12 Note 2 - Securities 12 Note 3 - Loans, Allowance for Credit Losses and Credit Quality 17 Note 4 - Borrowings 26 Note 5 - Stock Based Compensation 26 Note 6- Derivative and Hedging Activities 27 Note 7 - Fair Value Measurements 33 Note 8 - Revenue Recognition 40 Note 9 - Other Comprehensive Income (Loss) 43 Note 10 - Commitments and Contingencies 44

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 45 Table 1 - Closed Residential Real Estate Loans 56 Table 2 - Residential Mortgage Loan Sales 56 Table 3 - Mortgage Servicing Asset 57 Table 4 - Nonperforming Assets 62 Table 5 - Activity in Nonperforming Assets 62 Table 6 - Summary of Net Charge-Offs/(Recoveries) to Average Loans Outstanding 64 Table 7 - Summary of Allocation of Allowance for Credit Losses 65 Table 8 - Company and Bank's Capital Amounts and Ratios 67 Table 9 - Assets Under Administration 68 Table 10 - Summary of Results of Operations 69 Table 11 - Average Balance, Interest Earned/Paid & Average Yields Quarter-to-Date 70 Table 12 - Volume Rate Analysis 72 Table 13 - Noninterest Income 73 Table 14 - Noninterest Expense 74 Table 15 - Tax Provision and Applicable Tax Rates 75 Table 16 - Liquidity Sources 77 Table 17 - Interest Rate Sensitivity 78 3 Table of Contents

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 80

Controls and Procedures

Item 4. Controls and Procedures 80

OTHER INFORMATION

PART II. OTHER INFORMATION 80

Legal Proceedings

Item 1. Legal Proceedings 80

Risk Factors

Item 1A. Risk Factors 80

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 80

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 81

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 81

Other Information

Item 5. Other Information 81

Exhibits

Item 6. Exhibits 81

Signatures

Signatures 82 4 Table of Contents PART 1. FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements INDEPENDENT BANK CORP. CONSOLIDATED BALANCE SHEETS (Unaudited—Dollars in thousands) March 31 2024 December 31 2023 Assets Cash and due from banks $ 165,331 $ 178,861 Interest-earning deposits with banks 55,985 45,469 Securities Trading 4,759 4,987 Equity 22,858 22,510 Available for sale (amortized cost $ 1,402,389 and $ 1,459,862 ) 1,272,831 1,334,256 Held to maturity (fair value $ 1,383,621 and $ 1,417,608 ) 1,545,267 1,569,107 Total securities 2,845,715 2,930,860 Loans held for sale (at fair value) 11,340 6,368 Loans Commercial and industrial 1,580,041 1,579,986 Commercial real estate 8,108,836 8,041,508 Commercial construction 828,900 849,586 Small business 261,690 251,956 Residential real estate 2,420,705 2,424,754 Home equity - first position 507,356 518,706 Home equity - subordinate positions 593,230 578,920 Other consumer 29,836 32,654 Total loans 14,330,594 14,278,070 Less: allowance for credit losses ( 146,948 ) ( 142,222 ) Net loans 14,183,646 14,135,848 Federal Home Loan Bank stock 46,304 43,557 Bank premises and equipment, net 192,563 193,049 Goodwill 985,072 985,072 Other intangible assets 16,626 18,190 Cash surrender value of life insurance policies 298,352 297,387 Other assets 523,679 512,712 Total assets $ 19,324,613 $ 19,347,373 Liabilities and Stockholders' Equity Deposits Noninterest-bearing demand deposits $ 4,469,820 $ 4,567,083 Savings and interest checking accounts 5,196,195 5,298,913 Money market 2,944,221 2,818,072 Time certificates of deposit 2,432,985 2,181,479 Total deposits 15,043,221 14,865,547 Borrowings Federal Home Loan Bank borrowings 962,535 1,105,541 Junior subordinated debentures (less unamortized debt issuance costs of $ 30 and $ 30 ) 62,858 62,858 5 Table of Contents Subordinated debentures (less unamortized debt issuance costs of $ 20 ) — 49,980 Total borrowings 1,025,393 1,218,379 Other liabilities 371,791 368,196 Total liabilities 16,440

View Full Filing

View this 10-Q filing on SEC EDGAR

View on Read The Filing