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Zions (ZION) Falls Despite Q3 Earnings Beat, Costs Rise Y/Y

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Zions Bancorporation’s (ZION - Free Report) third-quarter 2023 net earnings per share of $1.13 surpassed the Zacks Consensus Estimate of $1.10. However, the bottom line decreased 19.3% from the year-ago quarter.

Results were primarily aided by a rise in non-interest income and deposit balance. Nevertheless, provision for credit losses declined for the quarter. However, elevated non-interest expenses and a decline in net interest income (NII) were the major headwinds.

Probably because of these negatives, shares of the company lost 4% in after-market trading hours despite better-than-expected results.

Net income attributable to common shareholders was $168 million, down 20.4% year over year.

Revenues Decline, Expenses Rise

Net revenues (tax equivalent) were $776 million, which decreased 7.4% year over year. The top line surpassed the Zacks Consensus Estimate of $769.5 million.

NII was $585 million, declining 11.8% year over year. The fall was mainly driven by higher funding costs. It was also impacted by a reduction in interest-earning assets and an increase in interest-bearing liabilities. Likewise, the net interest margin (NIM) shrunk 31 basis points (bps) to 2.93%. Our estimates for NII and NIM were $598.1 million and 2.94%, respectively.

Non-interest income came in at $180 million, increasing 9.1% year over year. This was mainly attributable to a rise in commercial account fees, loan-related fees and income, wealth management fees, fair value and non-hedge derivative income, and dividends and other income. We had projected non-interest income to be lower on the back of a challenging operating backdrop. However, a slight improvement in the operating environment in the later part of the quarter seems to have helped the company report higher numbers.

Adjusted non-interest expenses were $493 million, up 3.4% year over year. We had expected this metric to be $481.4 million.

The efficiency ratio was 64.4%, up from 57.6% in the prior-year period. A rise in the efficiency ratio indicates a decrease in profitability.

As of Sep 30, 2023, net loans and leases held for investment were $56.2 billion, declining marginally from the prior quarter. Our estimate for the metric was $55.2 billion. Total deposits were $75.4 billion, up 1.4% sequentially. Our estimate for deposits was $73.8 billion.

Credit Quality: Mixed Bag

The ratio of non-performing assets to loans and leases, as well as other real estate owned, expanded 10 bps year over year to 0.38%.

In the reported quarter, the company recorded net loan and lease charge-offs of $14 million compared with $27 million in the prior-year quarter. The provision for credit losses was $41 million, down 42.3% from $71 million in the year-ago quarter. We had projected provisions of $65.6 million for the third quarter.

Capital Ratios Improve & Profitability Ratios Deteriorate

Tier 1 leverage ratio was 8.3% as of Sep 30, 2023 compared with 7.5% at the end of the prior-year quarter. Tier 1 risk-based capital ratio of 10.9% increased from 10.3%.

Further, as of Sep 30, 2023, the common equity tier 1 capital ratio was 10.2%, which increased from 9.6% in the prior-year period.

At the end of the third quarter, the return on average assets was 0.80%, down from 0.97% as of Sep 30, 2022. Also, the return on average tangible common equity was 17.3%, down from 19.6% in the year-ago quarter.

Share Repurchases

In the reported quarter, the company did not repurchase any shares.

Our Take

Zions’ decent balance-sheet position, business-simplifying efforts and higher interest rates bode well for the future. However, persistently increasing operating expenses and uncertain macroeconomic outlook are near-term concerns.

Zions Bancorporation, N.A. Price, Consensus and EPS Surprise

Zions Bancorporation, N.A. Price, Consensus and EPS Surprise

Zions Bancorporation, N.A. price-consensus-eps-surprise-chart | Zions Bancorporation, N.A. Quote

Currently, Zions carries a Zacks Rank #3 (Hold). You can see the complete list of today’s Zacks #1 Rank (Strong Buy) stocks here.

Performance of Other Banks

U.S. Bancorp’s (USB - Free Report) third-quarter 2023 adjusted earnings per share (excluding merger and integration-related charges) of $1.05 outpaced the Zacks Consensus Estimate by a penny. However, the bottom line declined 11% from the prior-year quarter.

USB’s results have benefited from increased NII, supported by higher interest rates. A rise in non-interest income was another positive. However, higher expenses and provisions were major headwinds.

Citizens Financial Group (CFG - Free Report) has reported third-quarter 2023 earnings per share of 85 cents, missing the Zacks Consensus Estimate of 92 cents. The bottom line also declined from $1.23 in the year-ago quarter.

Results were adversely impacted by lower NII, rise in provisions and operating expenses. Non-interest income also witnessed a decline in the quarter. However, a rise in deposit balance acted as a tailwind for CFG.


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