0000939057-12-000021.txt : 20120125 0000939057-12-000021.hdr.sgml : 20120125 20120125152717 ACCESSION NUMBER: 0000939057-12-000021 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20120124 ITEM INFORMATION: Results of Operations and Financial Condition ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20120125 DATE AS OF CHANGE: 20120125 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: 12544749 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 k8012412.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): January 24, 2012 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 January 24, 2012, Timberland Bancorp, Inc. issued its earnings release for the quarter ended December 31, 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 January 24, 2012 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: January 24, 2012 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 Earns $1.28 Million in Fiscal First Quarter 2012 Strong Capital Ratios Increased, Net Interest Margin Stable, Other Real Estate Owned Decreased by 29% HOQUIAM, WA January 24, 2012- Timberland Bancorp, Inc. (NASDAQ: TSBK) ("Timberland" or "the Company") today reported fiscal 2012 first quarter net income of $1.28 million. Net income available to common shareholders, after adjusting for the preferred stock dividend and the preferred stock discount accretion was $1.02 million, or $0.15 per diluted common share. This compares to a net loss to common shareholders of $(339,000), or $(0.05) per diluted common share, for the quarter ended September 30, 2011 and net income to common shareholders of $1.10 million, or $0.16 per diluted common share, for the quarter ended December 31, 2010. "We are pleased to announce a profitable first fiscal quarter that included a 29% reduction in other real estate owned. Net interest margin was stable, capital ratios remained strong and loan originations increased 39% over the prior quarter," said Michael R. Sand, President and Chief Executive Officer. "We continue to benefit from historically low interest rates and a strengthening regional economy which have contributed to an increased demand for home mortgage and business loans." "Our emphasis on cash management services has contributed to an improvement in our deposit mix and has supported this quarter's growth in the C&I loan portfolio," stated Sand. "Non CD deposits now represent 63% of total deposits compared to 58% one year ago." Fiscal First Quarter 2012 Highlights (at or for the period ended December 31, 2011, compared to December 31, 2010, or September 30, 2011): * Recorded net income of $1.28 million; * Earned $0.15 per diluted common share; * Capital levels remain very strong: Total Risk Based Capital of 16.65%; Tier 1 Leverage Capital Ratio of 11.26%; Tangible Capital to Tangible Assets Ratio of 11.14%; * Loan originations increased 39% over the prior quarter; * Non-interest income increased 31% to $2.44 million from $1.86 million for the quarter immediately prior; * Net interest margin remained strong at 3.73%; * OREO and other repossessed assets decreased 29% during quarter; * The provision for loan losses decreased to $650,000 compared to $1.76 million for preceding quarter and $900,000 for comparable quarter one year ago; * Net charge-offs were $624,000 compared to $1.60 million for preceding quarter and $415,000 for comparable quarter one year ago; and * Book value per common share increased to $10.12, and tangible book value per common share was $9.26 at quarter end. Capital Ratios and Asset Quality Timberland Bancorp remains very well capitalized with a total risk-based capital ratio of 16.65%, a Tier 1 leverage capital ratio of 11.26% and a tangible capital to tangible assets ratio of 11.14% at December 31, 2011. Timberland provisioned $650,000 to its loan loss allowance during the quarter ended December 31, 2011 compared to $1.76 million in the preceding quarter and $900,000 in the comparable quarter one year ago. Timberland Q1 Earnings January 24, 2012 Page 2 Non-accrual loans totaled $27.8 million at December 31, 2011 and were comprised of 71 loans and 60 credit relationships. By category: 39% of non-accrual loans are secured by land and land development properties; 38% are secured by commercial properties; 17% are secured by residential properties; 3% are secured by residential construction projects; 2% are secured by commercial real estate construction projects; and 1% are commercial business loans. Total delinquent loans (past due 30 days or more) and non-accrual loans were $49.1 million at December 31, 2011 compared to $43.4 million at September 30, 2011. The majority ($4.9 million) of the increase in total delinquent loans was related to one credit relationship secured by a one-to four-family house and ocean front and ocean view building lots on Washington's Pacific coast. These loans were 60 days delinquent at quarter end. While Timberland cannot assure the actions of the guarantors, the guarantors have communicated to Timberland that they have resolved their internal disagreement and anticipate eliminating the delinquency by January 31, 2012. Loans past due 90 days and still accruing, increased to $2.7 million at December 31, 2011 from $1.8 million at September 30, 2011. "The increase in loans past due 90 days and still accruing was almost entirely due to a delay in obtaining final plat approval for a pre-sold residential building plat in King County, Washington," said Dean Brydon, Chief Financial Officer. "We expect the sale to be consummated in the next few weeks which will reduce the present loans in the past due 90 days and still accruing category by $2.3 million." The non-performing assets to total assets ratio was 5.55% at December 31, 2011 compared to 5.01% three months earlier and 5.87% one year ago. Other real estate owned ("OREO") and other repossessed assets decreased by $3.1 million, or 29%, to $7.7 million at December 31, 2011 from $10.8 million at September 30, 2011 and by 39% from $12.6 million at December 31, 2010. The OREO portfolio consisted of 52 individual properties and three other repossessed assets at December 31, 2011. The properties consisted of 37 land parcels totaling $3.5 million, ten single family homes totaling $1.6 million, three commercial real estate properties totaling $1.2 million, a condominium project of $842,000 and a land development project of $469,000. The three other repossessed assets totaled $73,000. During the quarter ended December 31, 2011, 12 OREO properties and other repossessed assets totaling $3.7 million were sold for a net loss of $271,000. Balance Sheet Management Total assets decreased slightly to $735.8 million at December 31, 2011 from $738.2 million at September 30, 2011. The decrease in total assets was primarily the result of a $3.1 million decrease in OREO and other repossessed assets. Liquidity as measured by cash and cash equivalents, CDs held for investment and available for sale investments was 21.2% of total liabilities at December 31, 2011 compared to 21.1% at September 30, 2011 and 19.5% one year ago. "We continue to stay on the short end of the yield curve to manage interest rate risk," said Brydon. "We have an extensive and profitable history of lending to owner builders and funding custom construction projects in our local communities. We are continuing to focus on the origination of non-speculative construction loans to qualified borrowers in our market areas," said Sand. Net loans receivable increased $1.0 million to $529.0 million at December 31, 2011 from $528.0 million at September 30, 2011. The increase was primarily due to a $4.9 million increase in commercial business loan balances, a $3.8 million increase in commercial real estate construction loan balances, and a $2.6 million increase in custom and owner/builder construction loan balances. These increases were partially offset by a $4.2 million decrease in one-to four- family loan balances, a $3.0 million decrease in land loan balances and a $2.9 million decrease in consumer loan balances. Timberland continued reducing its exposure to land development loans and land loans. Land development loan balances decreased to $1.8 million at December 31, 2011, a 17% decrease from the preceding quarter and a 66% decrease year-over-year. The Bank's land loan portfolio decreased to $46.2 million at December 31, 2011, a 6% decrease from the preceding quarter and a 21% decrease year-over-year. The well diversified land portfolio consists of 372 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 $124,000 at December 31, 2011. Timberland Q1 Earnings January 24, 2012 Page 3 LOAN PORTFOLIO ($ in thousands) Dec. 31, 2011 Sept. 30, 2011 Dec 31, 2010 Amount Percent Amount Percent Amount Percent ------ ------- ------ ------- ------ ------- Mortgage Loans: One-to four-family $110,502 20% $114,680 20% $116,631 21% Multi-family 30,866 6 30,982 6 29,419 5 Commercial 245,874 44 246,037 44 217,845 39 Construction and land development 57,803 10 52,484 9 68,081 12 Land 46,198 8 49,236 9 58,334 11 -------- --- -------- --- -------- --- Total mortgage loans 491,243 88 493,419 88 490,310 88 Consumer Loans: Home equity and second mortgage 34,607 6 36,008 7 37,239 7 Other 6,695 1 8,240 1 8,939 2 -------- --- -------- --- -------- --- Total consumer loans 41,302 7 44,248 8 46,178 9 Commercial business loans 27,426 5 22,510 4 17,452 3 -------- --- -------- --- -------- --- Total loans 559,971 100% 560,177 100% 553,940 100% === === === Less: Undisbursed portion of construction loans in process (17,073) (18,265) (16,288) Deferred loan origination fees (1,884) (1,942) (2,153) Allowance for loan losses (11,972) (11,946) (11,749) -------- -------- -------- Total loans receivable, net $529,042 $528,024 $523,750 ======== ======== ======== CONSTRUCTION LOAN COMPOSITION ($ in thousands) Dec. 31, 2011 Sept. 30, 2011 Dec 31, 2010 Percent Percent Percent of Loan of Loan of Loan Amount Portfolio Amount Portfolio Amount Portfolio ------ --------- ------ --------- ------ --------- Custom and owner / builder $28,797 5% $26,205 4% $32,483 5% Speculative one- to four-family 2,186 1 1,919 1 3,469 1 Commercial real estate 16,693 3 12,863 2 23,869 4 Multi-family (including condominium) 8,320 1 9,322 1 2,938 1 Land development 1,807 -- 2,175 1 5,322 1 ------- --- ------- --- ------- --- Total construction loans $57,803 10% $52,484 9% $68,081 12% ======= === ======= === ======= === Timberland's loan originations increased 39% to $51.6 million during the quarter ended December 31, 2011 compared to $37.1 million for the preceding quarter and increased 5% from the $49.1 million originated during the 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 December 31, 2011, $22.9 million fixed-rate one-to four-family mortgage loans were sold compared to $16.1 million for the preceding quarter and $26.9 million for the quarter ended one year ago. Timberland's mortgage-backed securities ("MBS") and other investments decreased by $637,000 during the quarter to $10.2 million at December 31, 2011 from $10.9 million at September 30, 2011, primarily as a result of prepayments and scheduled amortization. During the quarter ended December 31, 2011, other-than-temporary-impairment ("OTTI") credit related write-downs and realized losses of $60,000 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 December 31, 2011 the Bank's remaining private label mortgage-backed securities portfolio had been reduced to $3.2 million from an original acquired balance of $15.3 million. Timberland Q1 Earnings January 24, 2012 Page 4 DEPOSIT BREAKDOWN ($ in thousands) Dec. 31, 2011 Sept. 30, 2011 Dec 31, 2010 Amount Percent Amount Percent Amount Percent ------ ------- ------ ------- ------ ------- Non-interest bearing $ 61,178 10% $ 64,494 11% $ 51,519 9% N.O.W. checking 156,799 27 155,299 26 157,411 27 Savings 85,335 15 83,636 14 69,168 12 Money market 66,266 11 61,028 10 58,756 10 Certificates of deposit under $100 136,859 23 141,899 24 148,296 26 Certificates of deposit $100 and over 82,738 14 86,322 15 92,244 16 Certificates of deposit - brokered - - - - - - - - - - - - -------- --- -------- --- -------- --- Total deposits $589,175 100% $592,678 100% $577,394 100% ======== === ======== === ======== === Total deposits decreased less than 1% to $589.2 million at December 31, 2011, from $592.7 million at September 30, 2011 primarily as a result of an $8.6 million decrease in certificates of deposit account balances and a $3.3 million decrease in non-interest bearing account balances. These decreases were partially offset by a $5.2 million increase in money market account balances, a $1.7 million increase in savings account balances and a $1.5 million increase in N.O.W. checking account balances. Total shareholders' equity increased $1.13 million to $87.33 million at December 31, 2011, from $86.21 million at September 30, 2011. The increase in shareholders' equity was primarily a result of net income for the quarter. Book value per common share was $10.12 and tangible book value per common share was $9.26 at December 31, 2011. Operating Results Fiscal first 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 $8.72 million from $8.61 million for the preceding quarter and decreased from $8.78 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 gain on sale of loans as Timberland's loan originations increased from the preceding quarter. Net interest income decreased to $6.30 million for the quarter ended December 31, 2011, from $6.34 million for the preceding quarter and from $6.33 million for the comparable quarter one year ago. The net interest margin for the current quarter of 3.73% decreased slightly from the 3.75% margin reported for the preceding quarter and the 3.82% margin reported for the comparable quarter one year ago. The decrease in the net interest margin for the quarter ended December 31, 2011 relative to the preceding quarter was primarily due to the reversal of interest income on loans placed on non-accrual status during the current quarter. Timberland provisioned $650,000 to its loan loss allowance for the quarter ended December 31, 2011, compared to $1.76 million in the preceding quarter and $900,000 in the comparable quarter one year prior. Net charge-offs for the quarter ended December 31, 2011 decreased to $624,000, which included a $450,000 recovery of a loan charged off in the prior quarter, compared to $1.60 million for the quarter ended September 30, 2011 and $415,000 for the quarter one year ago. Non-interest income increased 31% to $2.44 million in the first quarter of fiscal 2012, from $1.86 million in the preceding quarter and decreased 17% from $2.95 million for the comparable quarter one year ago. The increase in non-interest income compared to the preceding quarter was primarily due to a $382,000 net change in the valuation adjustment of the Bank's mortgage servicing rights ("MSRs") and a $224,000 increase in gain on sale of loans. Non-interest income was increased by an $84,000 non-cash MSR valuation recovery in the current quarter and was decreased by a $298,000 MSR valuation allowance in the preceding quarter. The increase in gain on sale of loans was primarily due to an increase in the dollar volume of fixed-rate one-to four-family loans sold during the current quarter. Total operating (non-interest) expenses decreased 6% to $6.22 million for the first fiscal quarter from $6.63 million for the preceding quarter and 2% from $6.38 million for the comparable quarter one year ago. The decreased expenses for the current Timberland Q1 Earnings January 24, 2012 Page 5 quarter compared to the preceding quarter were primarily the result of a decrease in salaries and employee benefits expense. "Salaries and employee benefit expenses were lower in the most recent quarter, primarily because of increased loan origination fees that offset salary expense and a one-time benefit of $99,000 from changing our employee medical insurance provider," Brydon explained. 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). 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 ofdresources 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 2012 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 Q1 Earnings January 24, 2012 Page 6 TIMBERLAND BANCORP INC. AND SUBSIDIARY CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended ($ in thousands, except per share amounts) Dec. 31, Sept. 30, Dec. 31, (unaudited) 2011 2011 2010 ------- -------- ------- Interest and dividend income Loans receivable $7,805 $8,010 $8,534 MBS and other investments 125 127 182 Dividends from mutual funds 13 7 8 Interest bearing deposits in banks 89 87 87 ------ ------ ------ Total interest and dividend income 8,032 8,231 8,811 ------ ------ ------ Interest expense Deposits 1,169 1,331 1,751 Federal Home Loan Bank ("FHLB") advances and other borrowings 562 562 729 ------ ------ ------ Total interest expense 1,731 1,893 2,480 ------ ------ ------ Net interest income 6,301 6,338 6,331 Provision for loan losses 650 1,758 900 ------ ------ ------ Net interest income after provision for loan losses 5,651 4,580 5,431 ------ ------ ------ Non-interest income OTTI and realized losses on MBS and other investments, net (60) (111) (136) Gain on sale of securities - - - - 79 Service charges on deposits 970 1,032 984 Gain on sale of loans, net 560 336 701 Bank owned life insurance ("BOLI") net earnings 157 155 122 Valuation recovery (allowance) on MSRs 84 (298) 634 ATM transaction fees 517 526 411 Other 216 221 156 ------ ------ ------ Total non-interest income, net 2,444 1,861 2,951 ------ ------ ------ Non-interest expense Salaries and employee benefits 2,929 3,186 3,127 Premises and equipment 673 707 694 Advertising 208 196 167 OREO and other repossessed assets expense, net 502 443 428 ATM 194 219 175 Postage and courier 118 140 115 Amortization of core deposit intangible ("CDI") 37 42 42 State and local taxes 149 147 166 Professional fees 178 186 182 FDIC insurance 225 242 340 Other insurance 56 60 154 Loan administration and foreclosure 161 248 98 Data processing and telecommunication 257 279 234 Deposit operations 223 227 106 Other 311 305 348 ------ ------ ------ Total non-interest expense 6,221 6,627 6,376 ------ ------ ------ Income (loss) before income taxes 1,874 (186) 2,006 Provision (benefit) for income taxes 591 (113) 647 ------ ------ ------ Net income (loss) $1,283 $ (73) $1,359 ====== ====== ====== Timberland Q1 Earnings January 24, 2012 Page 7 Preferred stock dividends $ (208) $ (208) $ (208) Preferred stock discount accretion (59) (58) (54) ------ ------ ------ Net income (loss) to common shareholders $1,016 $ (339) $1,097 ====== ====== ====== Net income (loss) per common share: Basic $ 0.15 $(0.05) $ 0.16 Diluted 0.15 (0.05) 0.16 Weighted average common shares outstanding: Basic 6,780,516 6,745,633 6,745,250 Diluted 6,780,516 6,745,633 6,745,250 Timberland Q1 Earnings January 24, 2012 Page 8 TIMBERLAND BANCORP, INC. AND SUBSIDIARY CONSOLIDATED BALANCE SHEETS ($ in thousands, except per share amounts) (unaudited) Dec. 31, Sept. 30, Dec. 31, 2011 2011 2010 -------- -------- -------- Assets Cash and due from financial institutions $ 12,671 $ 11,455 $ 8,955 Interest-bearing deposits in banks 98,876 100,610 88,516 -------- -------- -------- Total cash and cash equivalents 111,547 112,065 97,471 -------- -------- -------- Certificates of deposit ("CDs") held for investment, at cost 19,810 18,659 18,501 MBS and other investments: Held to maturity, at amortized cost 3,941 4,145 4,715 Available for sale, at fair value 6,284 6,717 8,191 FHLB stock 5,705 5,705 5,705 Loans receivable 537,904 535,926 533,646 Loans held for sale 3,110 4,044 1,853 Less: Allowance for loan losses (11,972) (11,946) (11,749) -------- -------- -------- Net loans receivable 529,042 528,024 523,750 -------- -------- -------- Premises and equipment, net 17,353 17,389 17,237 OREO and other repossessed assets, net 7,714 10,811 12,612 BOLI 16,074 15,917 13,522 Accrued interest receivable 2,388 2,411 2,706 Goodwill 5,650 5,650 5,650 Core deposit intangible 360 397 522 Mortgage servicing rights, net 2,169 2,108 2,587 Prepaid FDIC insurance assessment 1,873 2,103 2,959 Other assets 5,939 6,123 6,357 -------- -------- -------- Total assets $735,849 $738,224 $722,485 ======== ======== ======== Liabilities and shareholders' equity Deposits: Non-interest-bearing demand $ 61,178 $ 64,494 $ 51,519 Deposits: Interest-bearing 527,997 528,184 525,875 -------- -------- -------- Total deposits 589,175 592,678 577,394 -------- -------- -------- FHLB advances 55,000 55,000 55,000 Repurchase agreements 538 729 642 Other liabilities and accrued expenses 3,806 3,612 2,887 -------- -------- -------- Total liabilities 648,519 652,019 635,923 -------- -------- -------- Shareholders' equity Preferred stock, $.01 par value; 1,000,000 shares authorized; 16,641 shares, Series A, issued and outstanding $1,000 per share liquidation value 16,048 15,989 15,818 Common stock, $.01 par value; 50,000,000 shares authorized; 7,045,036 shares issued and outstanding 10,464 10,457 10,389 Unearned shares- Employee Stock Ownership Plan (1,917) (1,983) (2,181) Retained earnings 63,286 62,270 63,335 Accumulated other comprehensive loss (551) (528) (799) -------- -------- -------- Total shareholders' equity 87,330 86,205 86,562 -------- -------- -------- Total liabilities and shareholders' equity $735,849 $738,224 $722,485 ======== ======== ======== Timberland Q1 Earnings January 24, 2012 Page 9 KEY FINANCIAL RATIOS AND DATA ($ in thousands, except per share amounts) (unaudited) Three Months Ended -------------------------------- Dec. 31, Sept. 30, Dec. 31, 2011 2011 2010 ------- -------- ------- PERFORMANCE RATIOS: Return (loss) on average assets (a) 0.70% (0.04)% 0.75% Return (loss) on average equity (a) 5.93% (0.34)% 6.35% Net interest margin (a) 3.73% 3.75% 3.82% Efficiency ratio 71.14% 80.83% 68.69% Dec. 31, Sept. 30, Dec. 31, 2011 2011 2010 ------- -------- ------- ASSET QUALITY RATIOS: Non-accrual loans $27,803 $21,589 $26,166 Loans past due 90 days and still accruing 2,677 1,754 305 Non-performing investment securities 2,650 2,796 3,325 OREO and other repossessed assets 7,714 10,811 12,612 ------- ------- ------- Total non-performing assets (b) $40,844 $36,950 $42,408 ======= ======= ======= Non-performing assets to total assets (b) 5.55% 5.01% 5.87% Net charge-offs during quarter $ 624 $ 1,603 $ 415 Allowance for loan losses to non-accrual loans 43% 55% 45% Allowance for loan losses to loans receivable, net (c) 2.21% 2.21% 2.19% Troubled debt restructured loans on accrual status (d) $18,297 $18,166 $ 8,841 CAPITAL RATIOS: Tier 1 leverage capital 11.26% 11.09% 11.37% Tier 1 risk based capital 15.39% 15.19% 15.28% Total risk based capital 16.65% 16.46% 16.54% Tangible capital to tangible assets (e) 11.14% 10.95% 11.22% BOOK VALUES: Book value per common share $ 10.12 $ 9.97 $ 10.04 Tangible book value per common share (e) 9.26 9.11 9.17 ------------------------------------------------------------ (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 $7,334, $7,376 and $6,756 reported as non-accrual loans at December 31, 2011, September 30, 2011 and December 31, 2010, respectively. (e) Calculation subtracts goodwill and core deposit intangible from the equity component and from assets. Timberland Q1 Earnings January 24, 2012 Page 10 AVERAGE CONSOLIDATED BALANCE SHEETS: Three Months Ended ($ in thousands) (unaudited) --------------------------------- Dec. 31, Sept. 30, Dec. 31, 2011 2011 2010 ------- -------- -------- Average total loans $537,876 $537,612 $539,007 Average total interest-bearing assets (a) 675,432 675,800 663,761 Average total assets 736,265 737,152 722,007 Average total interest-bearing deposits 526,100 526,659 523,221 Average FHLB advances and other borrowings 55,559 55,502 55,546 Average shareholders' equity 86,534 86,465 85,596 ------------------------------------------- (a) Includes loans and investment securities on non-accrual status