OFG Bancorp Files Q2 2024 10-Q

Ticker: OFG · Form: 10-Q · Filed: Aug 7, 2024 · CIK: 1030469

Sentiment: neutral

Topics: 10-Q, financials, banking

TL;DR

OFG Bancorp's Q2 2024 10-Q is in. Financials look solid.

AI Summary

OFG Bancorp filed its 10-Q for the period ending June 30, 2024. The filing details the company's financial performance and position during the second quarter of 2024. Key financial data and operational highlights are presented, reflecting the company's activities in the banking sector.

Why It Matters

This filing provides investors and analysts with a detailed look at OFG Bancorp's financial health and operational performance for the second quarter of 2024, influencing investment decisions.

Risk Assessment

Risk Level: low — This is a routine quarterly filing providing standard financial disclosures.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of OFG Bancorp?

OFG Bancorp operates in the State Commercial Banks sector, SIC code 6022.

What is the fiscal year end for OFG Bancorp?

The fiscal year end for OFG Bancorp is December 31.

What is the SEC file number for OFG Bancorp?

The SEC file number for OFG Bancorp is 001-12647.

What was the previous name of OFG Bancorp?

The former company name was ORIENTAL FINANCIAL GROUP INC, with a date of name change on 19970110.

What is the state of incorporation for OFG Bancorp?

OFG Bancorp is incorporated in Puerto Rico (PR).

Filing Stats: 4,473 words · 18 min read · ~15 pages · Grade level 20 · Accepted 2024-08-07 14:39:08

Key Financial Figures

Filing Documents

– FINANCIAL INFORMATION Page

PART I – FINANCIAL INFORMATION Page

Financial Statements

Item 1. Financial Statements Unaudited Consolidated Statements of Financial Condition 3 Unaudited Consolidated Statements of Operations 5 Unaudited Consolidated Statements of Comprehensive Income 7 Unaudited Consolidated Statements of Changes in Stockholders' Equity 8 Unaudited Consolidated Statements of Cash Flows 9 Notes to Unaudited Consolidated Financial Statements Note 1 – Summary of Significant Accounting Policies 12 Note 2 – Restricted Cash 13 Note 3 – Investment Securities 13 Note 4 – Loans 18 Note 5 – Allowance for Credit Losses 35 Note 6 – Foreclosed Real Estate 38 Note 7 – Servicing Assets 38 Note 8 – Goodwill and Other Intangible Assets 39 Note 9 – Accrued Interest Receivable and Other Assets 40 Note 10 – Deposits and Related Interest 41 Note 11 – Borrowings and Related Interest 42 Note 12 – Income Taxes 43 Note 13 – Regulatory Capital Requirements 44 Note 14 – Stockholders' Equity 45 Note 15 – Accumulated Other Comprehensive Loss 46 Note 16 – Earnings per Common Share 48 Note 17 – Guarantees 48 Note 18 – Commitments and Contingencies 50 Note 19 – Operating Leases 52 Note 20 – Fair Value of Financial Instruments 53 Note 21 – Banking and Financial Service Revenues 60 Note 22 – Business Segments 61 Item 2.

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

Management's Discussion and Analysis of Financial Condition and Results of Operations 64 Critical Accounting Policies and Estimates 65 Item 3.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 99 Item 4.

Controls and Procedures

Controls and Procedures 105

– OTHER INFORMATION

PART II – OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 105 Item 1A.

Risk Factors

Risk Factors 105 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 105

Defaults upon Senior Securities

Item 3. Defaults upon Senior Securities 106

Mines Safety Disclosures

Item 4. Mines Safety Disclosures 106

Other Information

Item 5. Other Information 106

Exhibits

Item 6. Exhibits 107

FORWARD-LOOKING STATEMENTS

FORWARD-LOOKING STATEMENTS The information included in this quarterly report on Form 10-Q contains certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements may relate to the financial condition, results of operations, plans, objectives, future performance and business of OFG Bancorp ("we," "our," "us" or "OFG"), including, but not limited to, statements with respect to the adequacy of the allowance for credit losses ("ACL"), delinquency trends, market risk and the impact of interest rate changes, capital markets conditions, capital adequacy and liquidity, and the effect of legal proceedings and new accounting standards on OFG's financial condition and results of operations. All statements contained herein that are not clearly historical in nature are forward-looking, and the words "anticipate," "believe," "continues," "expect," "estimate," "intend," "project" and similar expressions and future or conditional verbs such as "will," "would," "should," "could," "might," "can," "may," or similar expressions are generally intended to identify forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties, estimates and assumptions by management that are difficult to predict. Various factors, some of which by their nature are beyond OFG's control, could cause actual results to differ materially from those expressed in, or implied by, such forward-looking statements. Factors that might cause such a difference include, but are not limited to: the rate of growth in the economy and employment levels, inflationary pressures or recessionary conditions, as well as general business and economic conditions; changes in interest rates, as well as the magnitude of such changes; a credit default by municipalities of the government of Puerto Rico; a credit default by the U.S. government or a downgrade in the credit ratings of the U.

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