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PNC Reports Second Quarter 2024 Net Income of $1.5 Billion, $3.39 Diluted EPS

By The PNC Financial Services Group, Inc.
Generated positive operating leverage; grew NII and NIM; maintained 2.5% SCB requirement

Increased quarterly common stock dividend 5 cents to $1.60 per share on July 2, 2024

PITTSBURGH, July 16, 2024 /PRNewswire/ — The PNC Financial Services Group, Inc. (NYSE: PNC) today reported:

For the quarter

In millions, except per share data and as noted

2Q24

1Q24

2Q23

Second Quarter Highlights

Financial Results

Comparisons reflect 2Q24 vs. 1Q24

Net interest income (NII)

$    3,302

$    3,264

$    3,510

Income Statement

Noninterest income

2,109

1,881

1,783

▪   Generated positive operating

leverage; PPNR increased 13%

Revenue

5,411

5,145

5,293

Noninterest expense

3,357

3,334

3,372

▪   Revenue increased 5%

Pretax, pre-provision earnings (PPNR) (non-GAAP)

2,054

1,811

1,921

–  NII and NIM increased

Provision for credit losses

235

155

146

▪   Noninterest expense increased 1%

Net income

1,477

1,344

1,500

▪   Gain on Visa share exchange of

$754 million substantially offset by

 other significant items, resulting in a

9 cent benefit to EPS

Per Common Share

Diluted earnings per share (EPS)

$      3.39

$      3.10

$      3.36

Balance Sheet

Average diluted common shares outstanding

400

400

401

▪   Average loans and deposits were

relatively stable

Book value

116.70

113.30

105.67

Tangible book value (TBV) (non-GAAP)

89.12

85.70

77.80

▪   Average securities increased 4%

▪   Net loan charge-offs were $262

million, or 0.33% annualized to

average loans

Balance Sheet & Credit Quality

Average loans    In billions

$    319.9

$    320.6

$    324.5

▪   ACL to total loans stable at 1.7%

Average securities    In billions

141.3

135.4

141.0

▪   AOCI improved $0.6 billion, including

securities repositioning impact

Average deposits    In billions

417.2

420.2

425.7

Accumulated other comprehensive income (loss) (AOCI)

In billions

(7.4)

(8.0)

(9.5)

▪   TBV per share increased 4%

Net loan charge-offs

262

243

194

▪   Maintained strong capital position

Allowance for credit losses (ACL) to total loans

1.67 %

1.68 %

1.68 %

–  CET1 capital ratio of 10.2%

–  Maintained regulatory minimum

Stress Capital Buffer (SCB) of

2.5%

Selected Ratios

Return on average common shareholders’ equity

12.16 %

11.39 %

13.01 %

–  Increased quarterly common stock

dividend 5 cents to $1.60 per

share on July 2, 2024

Return on average assets

1.05

0.97

1.08

Net interest margin (NIM) (non-GAAP)

2.60

2.57

2.79

Noninterest income to total revenue

39

37

34

Efficiency

62

65

64

Common equity Tier 1 (CET1) capital ratio

10.2

10.1

9.5

See non-GAAP financial measures in the Consolidated Financial Highlights accompanying this release.

From Bill Demchak, PNC Chairman and Chief Executive Officer:

“PNC delivered strong results in the second quarter; generating positive operating leverage through revenue growth and well controlled expenses while adding customers, and strengthening our capital levels. Importantly, net interest income and net interest margin increased, marking the beginning of our growth trajectory towards expected record NII in 2025. In June, the Federal Reserve announced the results of the annual stress test and PNC’s start-to-trough CET1 ratio depletion was 1.6%, the best in our peer group. And earlier this month, our board approved a 5 cent increase to our quarterly common stock dividend.”

Significant Items

In the second quarter of 2024, PNC participated in the Visa exchange program, allowing PNC to monetize 50% of its Visa Class B-1 shares and converting its remaining holdings into 1.8 million of Visa Class B-2 shares. The exchange resulted in a gain of $754 million. The second quarter of 2024 also included Visa Class B-2 derivative fair value adjustments of negative $116 million, primarily related to the extension of anticipated litigation resolution timing, and a $120 million expense related to a PNC Foundation contribution. During the quarter, PNC also repositioned the investment securities portfolio, selling available-for-sale securities with a market value of $3.8 billion and a weighted average yield of approximately 1.5%. The sale of securities resulted in a loss of $497 million. PNC redeployed the sale proceeds into available-for-sale securities with a market value of $3.8 billion and a weighted average yield of approximately 5.5%. The combined net income impact of these significant items was $35 million, or $0.09 per common share.

Income Statement Impact of Significant Items

In millions

2Q24

Noninterest Income

Significant items impacting Other Noninterest Income

Gain on exchange of Visa Class B-1 shares

$                  754

Visa Class B-2 derivative fair value adjustments

(116)

Loss on sale of securities

(497)

Noninterest income increase from significant items

$                  141

Noninterest Expense

Significant items impacting Other Noninterest Expense

Contribution to PNC Foundation

$                  120

Noninterest expense increase from significant items

$                  120

Net Income and EPS

Pretax, pre-provision impact of significant items

$                    21

Tax impact of significant items

14

Net Income increase from significant items

$                    35

EPS impact of significant items

$                  0.09

Tax impact of significant items includes the benefit of shares donated to the PNC Foundation, partially offset by the tax impact of pretax, pre-provision significant items at a statutory tax rate of 21%.

Income Statement Highlights

Second quarter 2024 compared with first quarter 2024

Total revenue of $5.4 billion increased $266 million, or 5%, due to higher noninterest and net interest income.

Net interest income of $3.3 billion increased $38 million, or 1%, reflecting higher yields on interest-earning assets.

Net interest margin of 2.60% increased 3 basis points.

Noninterest income of $2.1 billion increased $228 million, or 12%.

Fee income of $1.8 billion increased $31 million, or 2%, primarily due to seasonally higher card and cash management fees and increased capital markets and advisory activity, partially offset by lower residential mortgage revenue.

Other noninterest income of $332 million increased $197 million reflecting the impact of $141 million of significant items in the second quarter of 2024.

Noninterest expense of $3.4 billion increased $23 million, or 1%, and included a $120 million PNC Foundation contribution expense in the second quarter of 2024, while the first quarter included a $130 million FDIC special assessment expense.

Provision for credit losses was $235 million in the second quarter, primarily reflecting the impact of portfolio activity. The first quarter of 2024 included a provision for credit losses of $155 million.

The effective tax rate was 18.8% for both the second and first quarter.

Balance Sheet Highlights

Second quarter 2024 compared with first quarter 2024 or June 30, 2024 compared with March 31, 2024

Average loans of $319.9 billion were stable, reflecting average commercial loans of $219.1 billion and average consumer loans of $100.8 billion.

Credit quality performance:

Delinquencies of $1.3 billion were stable.

Total nonperforming loans of $2.5 billion increased $123 million, or 5%, primarily due to higher commercial nonperforming loans.

Net loan charge-offs of $262 million increased $19 million, primarily due to higher commercial real estate net loan charge-offs.

The allowance for credit losses of $5.4 billion was relatively stable. The allowance for credit losses to total loans was 1.67% at June 30, 2024 and 1.68% at March 31, 2024.

Average investment securities of $141.3 billion increased $5.9 billion, or 4%, reflecting net purchase activity, primarily of U.S. Treasury securities.

Average Federal Reserve Bank balances of $40.7 billion decreased $7.1 billion, primarily reflecting net securities purchases.

Average deposits of $417.2 billion were relatively stable and included seasonal declines in corporate deposits.

Average borrowed funds of $77.5 billion increased $1.9 billion, or 2%, reflecting parent company senior debt issuances.

PNC maintained a strong capital and liquidity position.

Based on the results of the Federal Reserve’s 2024 annual stress test, PNC’s SCB for the four-quarter period beginning October 1, 2024 will remain at the regulatory minimum of 2.5%.

On July 2, 2024, the PNC board of directors raised the quarterly cash dividend on common stock to $1.60 per share, an increase of 5 cents per share. The dividend is payable on August 5, 2024 to shareholders of record at the close of business July 15, 2024.

PNC returned $0.7 billion of capital to shareholders, reflecting $0.6 billion of dividends on common shares and $0.1 billion of common share repurchases, representing 0.7 million shares.

The Basel III common equity Tier 1 capital ratio was an estimated 10.2% at June 30, 2024 and was 10.1% at March 31, 2024.

PNC’s average LCR for the three months ended June 30, 2024 was 108%, exceeding the regulatory minimum requirement throughout the quarter.

 

Earnings Summary

In millions, except per share data

2Q24

1Q24

2Q23

Net income

$      1,477

$      1,344

$      1,500

Net income attributable to diluted common shares

$      1,355

$      1,240

$      1,347

Diluted earnings per common share

$         3.39

$         3.10

$         3.36

Average diluted common shares outstanding

400

400

401

Cash dividends declared per common share

$         1.55

$         1.55

$         1.50

The Consolidated Financial Highlights accompanying this news release include additional information regarding reconciliations of non-GAAP financial measures to reported (GAAP) amounts. This information supplements results as reported in accordance with GAAP and should not be viewed in isolation from, or as a substitute for, GAAP results. Fee income, a non-GAAP financial measure, refers to noninterest income in the following categories: asset management and brokerage, capital markets and advisory, card and cash management, lending and deposit services, and residential and commercial mortgage. Information in this news release, including the financial tables, is unaudited.

CONSOLIDATED REVENUE REVIEW

Revenue

Change

Change

2Q24 vs

2Q24 vs

In millions

2Q24

1Q24

2Q23

1Q24

2Q23

Net interest income

$         3,302

$         3,264

$         3,510

1 %

(6) %

Noninterest income

2,109

1,881

1,783

12 %

18 %

Total revenue

$         5,411

$         5,145

$         5,293

5 %

2 %

Total revenue for the second quarter of 2024 increased $266 million from the first quarter of 2024 and $118 million compared with the second quarter of 2023. In both comparisons, the increase was driven by higher noninterest income. The linked quarter increase also reflected the benefit of higher net interest income.

Net interest income of $3.3 billion increased $38 million from the first quarter of 2024, reflecting higher yields on interest-earning assets. Net interest margin was 2.60% in the second quarter of 2024, increasing 3 basis points from the first quarter of 2024.

Compared to the second quarter of 2023, net interest income decreased $208 million and net interest margin declined 19 basis points, as the benefit of higher interest-earning asset yields was more than offset by increased funding costs and lower loan balances.

Noninterest Income

Change

Change

2Q24 vs

2Q24 vs

In millions

2Q24

1Q24

2Q23

1Q24

2Q23

Asset management and brokerage

$          364

$          364

$          348

5 %

Capital markets and advisory

272

259

213

5 %

28 %

Card and cash management

706

671

697

5 %

1 %

Lending and deposit services

304

305

298

2 %

Residential and commercial mortgage

131

147

98

(11) %

34 %

Fee income

1,777

1,746

1,654

2 %

7 %

Other

332

135

129

146 %

157 %

Total noninterest income

$      2,109

$      1,881

$      1,783

12 %

18 %

Noninterest income for the second quarter of 2024 increased $228 million compared with the first quarter of 2024. Capital markets and advisory revenue increased $13 million, driven by higher merger and acquisition advisory activity and increased loan syndication revenue, partially offset by lower underwriting fees. Card and cash management fees grew $35 million reflecting seasonally higher consumer transaction volumes and higher treasury management product revenue. Residential and commercial mortgage revenue decreased $16 million primarily due to lower residential mortgage activity. Other noninterest income increased $197 million primarily reflecting the impact of $141 million of significant items in the second quarter of 2024.

Noninterest income for the second quarter of 2024, increased $326 million from the second quarter of 2023. Fee income increased $123 million driven by growth across all categories. Other noninterest income increased $203 million primarily reflecting the impact of $141 million of significant items in the second quarter of 2024. The second quarter of 2023 also included negative Visa derivative fair value adjustments of $83 million.   

CONSOLIDATED EXPENSE REVIEW

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