0000939057-11-000222.txt : 20110727 0000939057-11-000222.hdr.sgml : 20110727 20110727163829 ACCESSION NUMBER: 0000939057-11-000222 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20110726 ITEM INFORMATION: Results of Operations and Financial Condition ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20110727 DATE AS OF CHANGE: 20110727 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TIMBERLAND BANCORP INC CENTRAL INDEX KEY: 0001046050 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036] IRS NUMBER: 911863696 STATE OF INCORPORATION: WA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-23333 FILM NUMBER: 11990598 BUSINESS ADDRESS: STREET 1: 624 SIMPSON AVE CITY: HOQUIAM STATE: WA ZIP: 98550 BUSINESS PHONE: 3605334747 MAIL ADDRESS: STREET 1: 624 SIMPSON AVE CITY: HOQUIAM STATE: WA ZIP: 98550 8-K 1 k8072611.txt TIMBERLAND BANCORP, INC. FORM 8-K SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): July 26, 2011 Timberland Bancorp, Inc. (Exact name of registrant as specified in its charter) Washington 0-23333 91-1863696 ------------------------- ----------- ------------------- State or other jurisdiction Commission (I.R.S. Employer Of incorporation File Number Identification No.) 624 Simpson Avenue, Hoquiam, Washington 98550 ---------------------------------------- --------- (Address of principal executive offices) (Zip Code) Registrant's telephone number (including area code) (360) 533-4747 Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions. [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act(17 CFR 240.13e-4(c)) Item 2.02 Results of Operations and Financial Condition -------------------------------------------------------- On July 26, 2011, Timberland Bancorp, Inc. issued its earnings release for the quarter ended June 30, 2011. A copy of the earnings release is attached hereto as Exhibit 99.1, which is incorporated herein by reference. Item 9.01 Financial Statements and Exhibits -------------------------------------------- (d) Exhibits The following exhibit is being furnished herewith and this list shall --------------------------------------------------------------------- constitute the exhibit index: ----------------------------- 99.1 Press Release of Timberland Bancorp, Inc. dated July 26, 2011 SIGNATURES ---------- Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized. TIMBERLAND BANCORP, INC. DATE: July 26, 2011 By: /s/Dean J. Brydon --------------------------- Dean J. Brydon Chief Financial Officer EX-99.1 2 ex991.txt EXHIBIT 99.1 Exhibit 99.1 Timberland Bancorp, Inc. Contact: Michael R. Sand, President & CEO Dean J. Brydon, CFO (360) 533-4747 www.timberlandbank.com Timberland Bancorp Reports Fiscal Third Quarter 2011 Results HOQUIAM, WA July 26, 2011- Timberland Bancorp, Inc. (NASDAQ: TSBK) ("Timberland" or "the Company") today reported a net loss of $(1.28 million) for its fiscal third quarter ended June 30, 2011 and net income of $1.16 million for the fiscal year to date. The quarter's net loss to common shareholders after adjusting for the preferred stock dividend and the preferred stock discount accretion was $(1.55 million), or $(0.23) per diluted common share. This compares to net income to common shareholders of $819,000, or $0.12 per diluted common share for the quarter ended March 31, 2011 and net income to common shareholders of $543,000, or $0.08 per diluted common share for the quarter ended June 30, 2010. Timberland earned $1.16 million for the first nine months of fiscal 2011 compared to a net loss of $(2.15 million) for the same period in the prior fiscal year. Net income available to shareholders for the first nine months of fiscal 2011 after the preferred stock dividend and discount accretion was $370,000, or $0.05 per diluted common share, compared to a loss of $(2.93 million), or $(0.44) per diluted common share, in the like period one year ago. Fiscal Third Quarter 2011 Highlights (at or for the period ended June 30, 2011, compared to June 30, 2010, or March 31, 2011): * Capital levels remain very strong: Total Risk Based Capital of 16.60%; Tier 1 Leverage * Capital Ratio of 11.01%; Tangible Capital to Tangible Assets Ratio of 11.01%, all solidly above well capitalized levels; * Net interest margin remained strong at 3.76%; * Year-to-date net income of $1.16 million compared to a net loss of $(2.15 million) for the same period one year ago; * Total delinquent loans (past due 30 days or more) and non-accrual loans decreased 15% to $45.0 million from $52.8 million at March 31, 2011; * Fiscal year to date net charge-offs decreased 59.5% compared to the same fiscal quarters in the prior year "For the quarter ended June 30, 2011, Timberland provisioned $3.4 million to its allowance for loan losses. The majority of this amount was due to three appraisal updates involving the security for two lending relationships," said Michael R. Sand, President and CEO. "A provision of $2.15 million was established for a mini-storage facility. Of this amount, $704,000 represents an impairment that we expect to recover as occupancy increases." Timberland also recorded an expense of $137,000 for the quarter due to the valuation of its mortgage servicing rights portfolio. "We expect to recover $187,000 from future valuations of the mortgage servicing rights portfolio as rates rise," Sand also stated. "While the residual effects of the recession continue to impact business loan demand we are starting to see good lending opportunities in our market areas. We continue to market to strong borrowers with solid collateral and strong business enterprises and continued generating strong core operating revenues this quarter." Capital Ratios and Asset Quality Timberland Bancorp remains very well capitalized with a total risk-based capital ratio of 16.60%, a Tier 1 leverage capital ratio of 11.01% and a tangible capital to tangible assets ratio of 11.01% at June 30, 2011. Timberland provisioned $3.40 million to its loan loss allowance during the quarter ended June 30, 2011. The provision was primarily the result of receiving updated appraisals reflecting decreased valuations for three properties involving two borrowing relationships. Net charge-offs, however, declined for the quarter by 48% to $3.41 million compared to $6.54 million for the comparable quarter one year prior. Non-accrual loans decreased to $21.5 million at June 30, 2011 from $23.7 million at March 31, 2011 and were comprised of 63 loans and 52 credit relationships. By category: 47% of non-accrual loans are secured by land and land development properties; 27% are secured by commercial properties; 11% are secured by residential properties; 11% are secured by residential construction projects; 3% are secured by commercial real estate Timberland Q2 Earnings July 26, 2011 Page 2 construction projects, and 1% of non-accrual loans are secured by consumer assets. The loan loss allowance of $11.8 million represented 2.21% of loans receivable and loans held for sale at June 30, 2011. Total delinquent loans (past due 30 days or more) and non-accrual loans declined 15% to $45.0 million at June 30, 2011 compared to $52.8 million at March 31, 2011. The non-performing assets ("NPAs") to total assets ratio was 5.53% at June 30, 2011 compared to 5.04% at March 31, 2011 and 5.28% at June 30, 2010. Loans past due 90 days and still accruing increased to $4.9 million at June 30, 2011. One of the loans added to the category with a principal balance of $1.8 million was brought current shortly after quarter end and the commercial real estate collateral securing the loan is sold with an anticipated closing date in Timberland's fourth fiscal quarter. Management believes that three additional loans totaling $2.3 million retain a high probability of being brought current during the Bank's fourth fiscal quarter or shortly thereafter. Other real estate owned ("OREO") and other repossessed assets decreased 15.1% to $11.0 million at June 30, 2011 from $13.0 million at June 30, 2010, and increased from $10.1 million at March 31, 2011. At June 30, 2011 the OREO portfolio consisted of 42 individual properties and four other repossessed assets. The properties consisted of two condominium projects totaling $3.6 million, 24 land parcels totaling $2.7 million, 11 single family homes totaling $2.4 million, three commercial real estate properties totaling $1.2 million and two land development projects totaling $1.0 million. During the quarter ended June 30, 2011 nine OREO properties totaling $1.1 million were sold for a net loss of $21,000. Balance Sheet Management Total assets decreased 1% to $735.0 million at June 30, 2011 from $743.9 million at March 31, 2011. The decrease in total assets was primarily the result of a $5.9 million decrease in net loans receivable and a $4.7 million decrease in cash and cash equivalents. Liquidity as measured by cash and cash equivalents, CDs held for investment and available for sale investments was 21.6% of total liabilities at June 30, 2011 compared to 22.0% at March 31, 2011 and 18.9% one year ago. Primarily as a result of decreases in land loan and one-to-four family home loan balances, net loans receivable decreased 1% to $521.3 million at June 30, 2011 from $527.2 million at March 31, 2011. The Bank's land loan portfolio decreased 13% to $50.2 million at June 30, 2011 from $57.6 million at March 31, 2011. The well diversified land portfolio consists of 405 loans on a variety of land types including individual building lots, acreage, raw land and commercially zoned properties. The average loan balance for the entire land portfolio was approximately $124,000 at June 30, 2011. LOAN PORTFOLIO ($ in thousands) June 30, 2011 March 31, 2011 June 30, 2010 Amount Percent Amount Percent Amount Percent --------- ------- --------- ------- --------- ------- Mortgage Loans: One-to four- family $ 112,838 20% $ 115,193 21% $ 116,805 21% Multi-family 31,058 6 29,724 5 33,127 6 Commercial 229,800 41 224,489 40 215,336 38 Construction and land development 68,017 12 65,325 12 66,248 12 Land 50,238 9 57,643 10 63,684 11 --------- ------- --------- ------- --------- ------- Total mortgage loans 491,951 88 492,374 88 495,200 88 Consumer Loans: Home equity and second mortgage 36,991 7 37,478 7 39,215 7 Other 8,226 1 8,512 1 9,514 2 --------- ------- --------- ------- --------- ------- Total consumer loans 45,217 8 45,990 8 48,729 9 Commercial business loans 20,621 4 19,605 4 18,114 3 --------- ------- --------- ------- --------- ------- Total loans 557,789 100% 557,969 100% 562,043 100% ======= ======= ======= Less: Undisbursed portion of construction loans in process (22,713) (16,884) (15,780) Deferred loan origination fees (1,988) (2,060) (2,232) Allowance for loan losses (11,790) (11,798) (10,900) --------- --------- --------- Total loans receivable, net $ 521,298 $ 527,227 $ 533,131 ========= ========= ========= Timberland Q2 Earnings July 26, 2011 Page 3 "Construction loans represent a modest but important part of our loan portfolio," Sand noted. "We have observed declining multi-family vacancy rates and rising rents in our markets. In the third fiscal quarter we added $4.3 million in multi-family construction loans to our portfolio and increased our commercial real estate construction loans by funding loans to construct pre-leased medical office space." CONSTRUCTION LOAN COMPOSITION ($ in thousands) June 30, 2011 March 31, 2011 June 30, 2010 Percent Percent Percent of Loan of Loan of Loan Amount Portfolio Amount Portfolio Amount Portfolio -------- --------- -------- --------- -------- --------- Custom and owner / builder $ 28,128 5% $ 29,375 5% $ 29,080 5% Speculative one- to four-family 3,028 1 3,013 1 5,071 1 Commercial real estate 26,081 4 24,863 4 20,363 4 Multi-family (including condominium) 8,254 1 3,905 1 4,014 1 Land development 2,526 1 4,169 1 7,720 1 -------- --------- -------- --------- -------- --------- Total construction loans $ 68,017 12% $ 65,325 12% $ 66,248 12% ======== ========= ======== ========= ======== ========= Timberland originated $35.7 million of loans during the quarter ended June 30, 2011 compared to $38.3 million for the preceding quarter and $36.5 million for the comparable quarter one year ago. Timberland continues to sell fixed rate one-to-four family mortgage loans into the secondary market for asset-liability management purposes and to generate non-interest income. During the quarter ended June 30, 2011, $8.2 million of one-to-four family fixed-rate mortgage loans were sold compared to $11.4 million for the preceding quarter and $12.1 million for the quarter ended one year ago. Timberland's mortgage-backed securities ("MBS") and other investments decreased by $428,000 during the quarter to $12.0 million at June 30, 2011 from $12.4 million at March 31, 2011, primarily as a result of prepayments and scheduled amortization. During the quarter ended June 30, 2011, other-than-temporary-impairment ("OTTI") credit related write-downs and realized losses of $165,000 were recorded on the private label mortgage-backed securities that were acquired in the in-kind redemption from the AMF family of mutual funds in June 2008. At June 30, 2011 the Bank's remaining private label mortgage-backed securities portfolio had been reduced to $4.1 million from an original acquired balance of $15.3 million. DEPOSIT BREAKDOWN ($ in thousands) June 30, 2011 March 31, 2011 June 30, 2010 Amount Percent Amount Percent Amount Percent --------- ------- --------- ------- --------- ------- Non-interest bearing $ 57,735 10% $ 58,957 10% $ 52,018 9% N.O.W. checking 158,725 27 159,410 27 154,753 27 Savings 77,391 13 75,004 12 66,134 12 Money market 56,151 9 59,306 10 54,506 10 Certificates of deposit under $100 146,037 25 148,978 25 148,864 26 Certificates of deposit $100 and over 93,459 16 95,508 16 91,710 16 Certificates of deposit - brokered - - - - - - - - - - - - --------- ------- --------- ------- --------- ------- Total deposits $ 589,498 100% $ 597,163 100% $ 567,985 100% ========= ======= ========= ======= ========= ======= Total deposits decreased 1% to $589.5 million at June 30, 2011, from $597.2 million at March 31, 2011 primarily as a result of a $5.0 million decrease in CD account balances, a $3.2 million decrease in money market account balances, a $1.2 million decrease in non-interest bearing account balances and a $685,000 decrease in N.O.W. checking account balances. These decreases were partially offset by a $2.4 million increase in a savings account balances. Total shareholders' equity decreased $1.25 million to $86.33 million at June 30, 2011, from $87.58 million at March 31, 2011. The decrease in equity was primarily a result of the net loss for the quarter. Timberland continues to remain very well capitalized with a total risk based capital ratio of 16.60% and a Tier 1 leverage capital of 11.01%. Book value per common share was $9.99 and tangible book value per common share was $9.13 at June 30, 2011. Timberland Q2 Earnings July 26, 2011 Page 4 Operating Results Fiscal third quarter operating revenue (net interest income before provision for loan losses, plus non-interest income excluding OTTI charges and valuation allowances or recoveries on mortgage servicing rights ("MSRs")), increased to $8.48 million from $8.29 million for the preceding quarter and from $8.46 million for the comparable quarter one year ago. Operating revenue increased in the current quarter compared to the preceding quarter primarily due to an increase in service charges on deposits and ATM transaction fees. For the first nine months of fiscal 2011, operating revenue decreased slightly to $25.55 million from $25.60 million for the first nine months of fiscal 2010 primarily due to a decrease in net interest income. Net interest income increased to $6.41 million for the quarter ended June 30, 2011, from $6.35 million for the immediately prior quarter and from $6.39 million for the comparable quarter one year ago. The net interest margin for the current quarter of 3.76% was relatively unchanged from the 3.78% margin reported for the preceding quarter and declined from the 3.85% margin reported for the comparable quarter one year ago. The net interest margin was reduced by approximately eight basis points for the quarter ended June 30, 2011 by the reversal of interest income on loans placed on non-accrual status during the quarter. For the first nine months of fiscal 2011, net interest income decreased 1% to $19.01 million from $19.23 million for the first nine months of fiscal 2010. Timberland's net interest margin for the first nine months of fiscal 2011 was 3.78% compared to 3.91% for the first nine months of fiscal 2010. Timberland provisioned $3.40 million to its loan loss allowance for the quarter ended June 30, 2011, compared to $700,000 in the preceding quarter and $750,000 in the comparable quarter one year prior. For the first nine months of fiscal 2011, the provision for loan losses decreased 41.5% to $5.00 million compared to $8.55 million in the first nine months of fiscal 2010. Net charge-offs for the quarter ended June 30, 2011 decreased 47.9% to $3.41 million compared to $6.54 million for the quarter ended June 30, 2010. Net charge-offs were $651,000 for the quarter ended March 31, 2011. Fiscal year to date, net charge-offs decreased 59.5% to $4.79 million compared to $11.82 million for the first nine months of fiscal 2010. Non-interest income decreased to $1.76 million for the quarter ended June 30, 2011, from $2.11 million for the preceding quarter and from $1.94 million for the comparable quarter one year ago. Non-interest income was reduced in the current quarter by a $165,000 OTTI credit related write-down on private label mortgage-backed securities and a $137,000 non-cash valuation allowance on the Bank's mortgage servicing rights ("MSRs") asset. The valuation allowance on the Bank's MSR asset was primarily a result of a decrease in mortgage interest rates at June 30, 2011 relative to March 31, 2011. The decrease in mortgage interest rates increased estimated mortgage prepayment speeds, shortened the estimated average life of loans comprising the MSR asset and reduced the fair value of the MSR asset. Year to date, non-interest income increased to $6.82 million from $4.34 million for the first nine months of fiscal 2010, primarily due to a $1.69 million reduction in the OTTI charges recorded and a $703,000 MSR valuation allowance recovery. Total operating (non-interest) expenses increased 10% to $6.78 million for the third fiscal quarter from $6.18 million for the immediately prior quarter and 6% from $6.42 million for the comparable quarter one year ago. The increased expenses for the current quarter compared to the preceding quarter were primarily the result of recording a $490,000 increase in OREO related expenses and an increase in foreclosure and loan administration expenses, which were reflected in the other non-interest expense category. OREO related expenses were lower in the preceding quarter primarily because a $533,000 gain on sale of OREO properties was recorded which offset other OREO related expenses for the quarter ended March 31, 2011. Year to date, operating expenses increased 4% to $19.34 million from $18.61 million for the first nine months of fiscal 2010, primarily as a result of increased salary and employee benefits expense, increased foreclosure and loan administration expenses, and increased OREO related expenses. These increases were partially offset by a reduction in FDIC insurance expense and premises and equipment expense. About Timberland Bancorp, Inc. Timberland Bancorp, Inc., a Washington corporation, is the holding company for Timberland Bank ("Bank"). The Bank opened for business in 1915 and serves consumers and businesses across Grays Harbor, Thurston, Pierce, King, Kitsap and Lewis counties, Washington with a full range of lending and deposit services through its 22 branches (including its main office in Hoquiam). Timberland Q2 Earnings July 26, 2011 Page 5 Disclaimer Certain matters discussed in this press release may contain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are not statements of historical fact and often include the words "believes," "expects," "anticipates," "estimates," "forecasts," "intends," "plans," "targets," "potentially," "probably," "projects," "outlook" or similar expressions or future or conditional verbs such as "may," "will," "should," "would" and "could." Forward-looking statements include statements with respect to our beliefs, plans, objectives, goals, expectations, assumptions and statements about future performance. These forward-looking statements are subject to known and unknown risks, uncertainties and other factors that could cause our actual results to differ materially from the results anticipated, including, but not limited to: the credit risks of lending activities, including changes in the level and trend of loan delinquencies and write-offs and changes in our allowance for loan losses and provision for loan losses that may be impacted by deterioration in the housing and commercial real estate markets and may lead to increased losses and non-performing assets in our loan portfolio, and may result in our allowance for loan losses not being adequate to cover actual losses, and require us to materially increase our reserves; changes in general economic conditions, either nationally or in our market areas; changes in the levels of general interest rates, and the relative differences between short and long term interest rates, deposit interest rates, our net interest margin and funding sources; fluctuations in the demand for loans, the number of unsold homes, land and other properties and fluctuations in real estate values in our market areas; secondary market conditions for loans and our ability to sell loans in the secondary market; results of examinations of us by the Federal Reserve and our bank subsidiary by the Federal Deposit Insurance Corporation, the Washington State Department of Financial Institutions, Division of Banks or other regulatory authorities, including the possibility that any such regulatory authority may, among other things, require us to increase our allowance for loan losses, write-down assets, change our regulatory capital position or affect our ability to borrow funds or maintain or increase deposits, which could adversely affect our liquidity and earnings; our compliance with regulatory enforcement actions, including regulatory memoranda of understandings ("MOUs") to which we are subject; legislative or regulatory changes that adversely affect our business including changes in regulatory policies and principles, or the interpretation of regulatory capital or other rules; our ability to attract and retain deposits; further increases in premiums for deposit insurance; our ability to control operating costs and expenses; the use of estimates in determining fair value of certain of our assets, which estimates may prove to be incorrect and result in significant declines in valuation; difficulties in reducing risk associated with the loans on our balance sheet; staffing fluctuations in response to product demand or the implementation of corporate strategies that affect our workforce and potential associated charges; computer systems on which we depend could fail or experience a security breach; our ability to retain key members of our senior management team; costs and effects of litigation, including settlements and judgments; our ability to successfully integrate any assets, liabilities, customers, systems, and management personnel we may in the future acquire into our operations and our ability to realize related revenue synergies and cost savings within expected time frames and any goodwill charges related thereto; our ability to manage loan delinquency rates; increased competitive pressures among financial services companies; changes in consumer spending, borrowing and savings habits; legislative or regulatory changes that adversely affect our business including changes in regulatory policies and principles, the interpretation of regulatory capital or other rules and any changes in the rules applicable to institutions participating in the TARP Capital Purchase Program; the availability of resources to address changes in laws, rules, or regulations or to respond to regulatory actions; adverse changes in the securities markets; inability of key third-party providers to perform their obligations to us; changes in accounting policies and practices, as may be adopted by the financial institution regulatory agencies or the Financial Accounting Standards Board, including additional guidance and interpretation on accounting issues and details of the implementation of new accounting methods; the economic impact of war or any terrorist activities; other economic, competitive, governmental, regulatory, and technological factors affecting our operations; pricing, products and services; and other risks detailed in our reports filed with the Securities and Exchange Commission. Any of the forward-looking statements that we make in this press release and in the other public statements we make are based upon management's beliefs and assumptions at the time they are made. We undertake no obligation to publicly update or revise any forward-looking statements included in this report or to update the reasons why actual results could differ from those contained in such statements, whether as a result of new information, future events or otherwise. We caution readers not to place undue reliance on any forward-looking statements. We do not undertake and specifically disclaim any obligation to revise any forward-looking statements to reflect the occurrence of anticipated or unanticipated events or circumstances after the date of such statements. These risks could cause our actual results for fiscal 2011 and beyond to differ materially from those expressed in any forward-looking statements by, or on behalf of us, and could negatively affect the Company's operations and stock price performance. Timberland Q2 Earnings July 26, 2011 Page 6 TIMBERLAND BANCORP INC. AND SUBSIDIARY CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended ($ in thousands, except per share amounts) June 30, March 31, June 30, (unaudited) 2011 2011 2010 ---------- ---------- ---------- Interest and dividend income Loans receivable $ 8,192 $ 8,240 $ 8,764 MBS and other investments 141 162 239 Dividends from mutual funds 8 8 9 Interest bearing deposits in banks 90 83 90 ---------- ---------- ---------- Total interest and dividend income 8,431 8,493 9,102 ---------- ---------- ---------- Interest expense Deposits 1,463 1,591 1,950 FHLB advances and other borrowings 556 550 761 ---------- ---------- ---------- Total interest expense 2,019 2,141 2,711 ---------- ---------- ---------- Net interest income 6,412 6,352 6,391 Provision for loan losses 3,400 700 750 ---------- ---------- ---------- Net interest income after provision for loan losses 3,012 5,652 5,641 ---------- ---------- ---------- Non-interest income OTTI and realized losses on MBS and other investments, net (165) (37) (152) Service charges on deposits 993 898 1,066 Gain on sale of loans, net 247 266 238 Bank owned life insurance ("BOLI") net earnings 121 118 120 Servicing income on loans sold 7 16 32 Valuation recovery (allowance) on mortgage servicing rights ("MSRs") (137) 206 22 ATM transaction fees 515 458 439 Other 180 183 176 ---------- ---------- ---------- Total non-interest income, net 1,761 2,108 1,941 ---------- ---------- ---------- Non-interest expense Salaries and employee benefits 3,150 3,115 3,117 Premises and equipment 667 675 717 Advertising 235 201 235 OREO and other repossessed assets expense, net 496 6 373 ATM expenses 203 206 164 FDIC insurance 248 332 317 Insurance 56 89 154 Postage and courier 139 146 130 Amortization of core deposit intangible ("CDI") 42 42 48 State and local taxes 155 160 159 Professional fees 190 196 193 Other 1,201 1,010 815 ---------- ---------- ---------- Total non-interest expense 6,782 6,178 6,422 ---------- ---------- ---------- Income (loss) before income taxes (2,009) 1,582 1,160 Provision (benefit) for income taxes (729) 499 356 ---------- ---------- ---------- Net income (loss) $ (1,280) $ 1,083 $ 804 ---------- ---------- ---------- Preferred stock dividends $ (208) $ (208) $ (208) Preferred stock discount accretion (57) (56) (53) ---------- ---------- ---------- Timberland Q2 Earnings July 26, 2011 Page 7 Net income (loss) to common shareholders $ (1,545) $ 819 $ 543 ========== ========== ========== Net income (loss) per common share: Basic $ (0.23) $ 0.12 $ 0.08 Diluted $ (0.23) $ 0.12 $ 0.08 Weighted average common shares outstanding: Basic 6,745,250 6,745,250 6,715,410 Diluted 6,745,250 6,745,250 6,715,410 Timberland Q2 Earnings July 26, 2011 Page 8 TIMBERLAND BANCORP INC. AND SUBSIDIARIES CONSOLIDATED STATEMENT OF OPERATIONS Nine Months Ended ($ in thousands, except per share) June 30, June 30, (unaudited) 2011 2010 ---------- ---------- Interest and dividend income Loans receivable $ 24,966 $ 26,661 Investments and mortgage-backed securities 486 695 Dividends from mutual funds 23 27 Interest bearing deposits in banks 260 218 ---------- ---------- Total interest and dividend income 25,735 27,601 Interest expense Deposits 4,805 5,986 FHLB advances and other borrowings 1,835 2,387 ---------- ---------- Total interest expense 6,640 8,373 ---------- ---------- Net interest income 19,095 19,228 Provision for loan losses 5,000 8,545 ---------- ---------- Net interest income after provision for loan losses 14,095 10,683 ---------- ---------- Non-interest income OTTI and realized losses on MBS and other investments, net (338) (2,045) Gain on sale of MBS and other investments 79 - - Service charges on deposits 2,875 3,218 Gain on sale of loans, net 1,214 987 BOLI net earnings 361 369 Servicing income (expense) on loans sold (13) 86 Valuation recovery on MSRs 703 - - ATM transaction fees 1,384 1,187 Other 555 538 ---------- ---------- Total non-interest income, net 6,820 4,340 ---------- ---------- Non-interest expense Salaries and employee benefits 9,393 9,019 Premises and equipment 2,036 2,120 Advertising 604 626 OREO and other repossessed assets expense, net 930 767 ATM expenses 583 490 FDIC insurance 919 1,323 Insurance 299 283 Postage and courier 400 400 Amortization of CDI 125 143 State and local taxes 475 453 Professional fees 567 561 Other 3,005 2,427 ---------- ---------- Total non-interest expense 19,336 18,612 ---------- ---------- Income (loss) before income taxes 1,579 (3,589) Provision (benefit) for income taxes 417 (1,439) ---------- ---------- Net income (loss) $ 1,162 $ (2,150) ---------- ---------- Timberland Q2 Earnings July 26, 2011 Page 9 Preferred stock dividends $ (624) $ (624) Preferred stock discount accretion (168) (156) ---------- ---------- Net income (loss) to common shareholders $ 370 $ (2,930) ========== ========== Net income (loss) per common share: Basic $ 0.05 $ (0.44) Diluted $ 0.05 $ (0.44) Weighted average common shares outstanding: Basic 6,745,250 6,713,103 Diluted 6,745,250 6,713,103 Timberland Q2 Earnings July 26, 2011 Page 10 TIMBERLAND BANCORP, INC. CONSOLIDATED BALANCE SHEETS ($ in thousands, except per share amounts) (unaudited) June 30, March 31, June 30, 2011 2011 2010 --------- --------- --------- Assets Cash and due from financial institutions $ 10,997 $ 11,126 $ 11,748 Interest-bearing deposits in other banks 103,306 107,871 83,507 --------- --------- --------- Total cash and cash equivalents 114,303 118,997 95,255 --------- --------- --------- Certificate of deposits ("CDs") held for investment, at cost 18,087 17,430 15,188 Mortgage-backed securities and other investments: Held to maturity, at amortized cost 4,283 4,497 5,604 Available for sale, at fair value 7,679 7,893 11,578 FHLB stock 5,705 5,705 5,705 Loans receivable 532,322 537,856 542,577 Loans held for sale 766 1,169 1,454 Less: Allowance for loan losses (11,790) (11,798) (10,900) --------- --------- --------- Net loans receivable 521,298 527,227 533,131 --------- --------- --------- Premises and equipment, net 16,981 17,106 17,529 OREO and other repossessed assets, net 10,996 10,140 12,957 BOLI 13,762 13,640 13,278 Accrued interest receivable 2,527 2,674 2,709 Goodwill 5,650 5,650 5,650 Core deposit intangible 439 481 612 Mortgage servicing rights, net 2,463 2,702 2,683 Prepaid FDIC insurance assessment 2,335 2,653 3,569 Other assets 8,510 7,063 6,970 --------- --------- --------- Total assets $ 735,018 $ 743,858 $ 732,418 ========= ========= ========= Liabilities and shareholders' equity Deposits: Non-interest-bearing demand $ 57,735 $ 58,957 $ 52,018 Deposits: Interest-bearing 531,763 538,206 515,967 --------- --------- --------- Total deposits 589,498 597,163 567,985 --------- --------- --------- FHLB advances 55,000 55,000 75,000 Repurchase agreements 598 595 713 Other liabilities and accrued expenses 3,588 3,519 3,041 --------- --------- --------- Total liabilities 648,684 656,277 646,739 --------- --------- --------- Shareholders' equity Preferred stock, $.01 par value; 1,000,000 shares authorized; 16,641 shares, Series A, issued and outstanding Series A shares: $1,000 per share liquidation value 15,932 15,875 15,710 Common stock, $.01 par value; 50,000,000 shares authorized; 7,045,036 shares issued and outstanding 10,463 10,410 10,373 Unearned shares- Employee Stock Ownership Plan (2,049) (2,115) (2,313) Retained earnings 62,609 64,153 62,641 Accumulated other comprehensive loss (621) (742) (732) --------- --------- --------- Total shareholders' equity 86,334 87,581 85,679 --------- --------- --------- Total liabilities and shareholders' equity $ 735,018 $ 743,858 $ 732,418 ========= ========= ========= Timberland Q2 Earnings July 26, 2011 Page 11 KEY FINANCIAL RATIOS AND DATA ($ in thousands, except per share amounts) (unaudited) Three Months Ended --------------------------------- June 30, March 31, June 30, 2011 2011 2010 --------- ---------- --------- PERFORMANCE RATIOS: Return (loss) on average assets (a) (0.69)% 0.59% 0.45% Return (loss) on average equity (a) (5.83)% 5.00% 3.78% Net interest margin (a) 3.76% 3.78% 3.85% Efficiency ratio 82.98% 73.03% 77.08% Nine Months Ended --------------------------------- June 30, June 30, 2011 2010 --------- --------- Return (loss) on average assets (a) 0.21% (0.40)% Return (loss) on average equity (a) 1.79% (3.31)% Net interest margin (a) 3.78% 3.91% Efficiency ratio 74.61% 78.97% June 30, March 31, June 30, 2011 2011 2010 --------- ---------- --------- ASSET QUALITY RATIOS: Non-accrual loans $ 21,545 $ 23,675 $ 21,031 Past due 90 days and still accruing 4,893 305 1,198 Non-performing investment securities 3,184 3,355 3,482 OREO and other repossessed assets 10,996 10,140 12,957 --------- ---------- --------- Total non-performing assets (b) $ 40,618 $ 37,475 $ 38,668 ========= ========== ========= Non-performing assets to total assets (b) 5.53% 5.04% 5.28% Net charge-offs during quarter $ 3,408 $ 651 $ 6,537 Allowance for loan losses to non-accrual loans 55% 50% 52% Allowance for loan losses to loans receivable, net (c) 2.21% 2.19% 2.00% Troubled debt restructured loans on accrual status (d) $ 20,783 $ 22,447 $ 8,895 CAPITAL RATIOS: Tier 1 leverage capital 11.01% 11.37% 11.15% Tier 1 risk based capital 15.34% 15.44% 14.70% Total risk based capital 16.60% 16.70% 15.96% Tangible capital to tangible assets (e) 11.01% 11.04% 10.94% BOOK VALUES: Book value per common share $ 9.99 $ 10.18 $ 9.93 Tangible book value per common share (e) $ 9.13 $ 9.31 $ 9.04 ---------------------------------------- (a) Annualized (b) Non-performing assets include non-accrual loans, loans past due 90 days and still accruing, non-performing investment securities and OREO and other repossessed assets. Troubled debt restructured loans on accrual status are not included. (c) Includes loans held for sale and is before the allowance for loan losses. (d) Does not include troubled debt restructured loans totaling $4,956, $4,671 and $5,464 reported as non-accrual loans at June 30, 2011, March 31, 2011 and June 30, 2010, respectively. (e) Calculation subtracts goodwill and core deposit intangible from the equity component and from assets. Timberland Q2 Earnings July 26, 2011 Page 12 AVERAGE BALANCE SHEETS: Three Months Ended ----------------------------- June 30, March 31, June 30, 2011 2011 2010 --------- --------- --------- Average total loans $ 537,858 $ 536,453 $ 552,055 Average total interest-earning assets (a) 682,529 672,179 663,511 Average total assets 743,207 731,019 721,001 Average total interest-bearing deposits 535,873 530,192 508,185 Average FHLB advances and other borrowings 55,509 55,486 75,859 Average shareholders' equity 87,797 86,678 85,101 Nine Months Ended ----------------------------- June 30, June 30, 2011 2010 --------- --------- Average total loans $ 537,782 $ 558,586 Average total interest-earning assets (a) 672,772 655,847 Average total assets 732,041 711,551 Average total interest-bearing deposits 529,736 492,999 Average FHLB advances and other borrowings 55,514 79,352 Average shareholders' equity 86,686 86,732 ------------------------------------- (a) Includes loans on non-accrual status