NASDAQ$CASS

Cass Information Systems Inc · Q2 2023 earnings

Q2 2023 earnings · · Investor relations

Briefing

Cass Information Systems reported second quarter earnings of $0.52 per diluted share, impacted by decreased payment float and increased operating expenses due to technology platform upgrades.

Cass Information Systems reported a net income of $7.1 million, or $0.52 per diluted share, for the second quarter of 2023. While total revenues increased by 9.0%, net income decreased by 16.6% compared to the same period last year. The company's financial results were impacted by a decrease in payment float from transportation clients and deposit balances from Cass Commercial Bank clients, as well as increased operating expenses due to technology platform upgrades.

  • Net income was $7.1 million, or $0.52 per diluted common share.
  • Total revenues increased by 9.0% to $48.2 million.
  • Net interest margin increased to 3.25% from 2.54%.
  • Facility expense transaction volume increased by 8.8%.

Headline financials

Total Revenue

$48.2M

Previous: $44.2M+9.0%
EPS (adj)

$0.52

Previous: $0.62-16.1%
Facility Expense Invoices

3.5K

No prior period
Facility Expense Volume

$4.58B

No prior period
Net Interest Margin

3.3%

Previous: 2.5%+28.0%
ROAE

13.4%

Previous: 16.5%-19.1%
Capital Expenditures

-$6.39M

Previous: -$3.39M-88.3%
Free Cash Flow

$748K

Previous: $5.17M-85.5%
Net Income

$7.14M

Previous: $8.56M-16.6%
Operating Income

$43.3M

Previous: $42.7M+1.3%
Gross Profit

$48.1M

Previous: $44.2M+8.9%
Cash & Equivalents

$270M

Previous: $261M+3.5%
Total Assets

$2.47B

Previous: $2.44B+1.1%
Stock-Based Comp

$909K

Previous: $2.1M-56.7%

Revenue & EPS history

Cass · Revenue · Quarterly

$48.2M

Q2 2023+9%vs Q2 2022
Beat estimate in 4 of 14 quarters(29%)
ActualEstimate

Revenue by segment

Cass · $31M total across 2 segments · Q2 2023

  • Processing Fees
    $19.4M+0.3%
  • Financial Fees
    $11.7M+9.8%

Forward guidance

The Company anticipates an improvement in profitability levels as compared to the second quarter of 2023 in future quarters.

Tailwinds

  • Efficiencies are gained around ingesting and processing invoices
  • New clients are onboarded
  • Net interest income improves as a result of net interest margin expansion
  • Company will start to wind down the older platforms in Q4 of 2023
  • Generative AI integration into existing tool sets which we believe will allow us to develop data processing models more quickly but more importantly will be applicable to new client and vendor onboarding improvements underway

Headwinds

  • The Company’s financial results have been impacted by a decrease in payment float generated from its transportation clients as a result of a decline in freight rates
  • A decrease in deposit balances generated from its Cass Commercial Bank clients
  • The lower level of funding provided by these sources has impacted the Company’s ability to earn interest income on short-term investments
  • The Company also continues to experience an increase in operating expense as a result of updating and upgrading its technology platforms in its payment business
  • Multiple technology platforms are being maintained prior to switching over to what the Company believes will be more efficient technology platforms for facility and transportation data entry processing by the end of 2023

Historical earnings impact

How earnings announcements have historically affected this stock's price.

Avg. return before/after earnings

Based on 20 quarterly earnings reports · overlaid with Q2 2023

Historical avgQ2 2023

-0.3%

Avg return

Earnings day

+0.4%

Avg return

5 days after

+2.8%

Avg return

30 days after

55%

36 / 66 earnings

Positive

+5.9%

Q3 2022

Best reaction

-13.8%

Q2 2024

Worst reaction

Earnings price reactions
QuarterReport dateReaction (Day 0)+5 days+30 days
Q1 2026-0.6%-2.0%-6.0%
Q4 2025+1.6%+3.6%+4.2%
Q3 2025+0.4%-0.6%+5.5%
Q2 2025-1.4%-0.8%-0.0%
Q1 2025-1.2%-0.8%+3.5%
Q4 2024+2.7%+2.6%+6.9%
Q3 2024-6.2%-3.9%+3.6%
Q2 2024-13.8%-11.3%-9.1%
Q1 2024-6.9%-3.9%+2.1%
Q4 2023+2.4%+2.9%+10.6%
Q3 2023-1.1%+1.7%+12.0%
Q2 2023+0.2%-2.2%+0.2%
Q1 2023-12.3%-13.1%-10.2%
Q4 2022+1.7%+2.2%+7.0%
Q3 2022+5.9%+7.9%+16.5%
Q2 2022+5.1%+9.0%+14.0%
Q1 2022+3.2%+4.3%-11.0%
Q4 2021+3.6%+6.5%+5.5%
Q3 2021+0.4%+0.1%+7.1%
Q2 2021-0.4%+1.2%+8.9%
Q1 2021+0.2%-1.7%-0.9%
Q4 2020+0.7%+4.1%+6.8%
Q3 2020+3.4%-3.7%+1.8%
Q2 2020-4.3%-6.5%-2.4%
Q1 2020+2.4%+13.4%+8.1%
Q4 2019-2.5%-2.4%-15.2%
Q3 2019+2.9%+8.9%+6.4%
Q2 2019+2.9%+3.7%-1.4%
Q1 2019+3.4%+1.0%-6.3%
Q4 2018-2.9%+1.0%+2.6%
Q3 2018+4.8%+10.8%+14.3%
Q2 2018-2.8%-2.9%+6.5%
Q1 2018-1.5%-1.0%+2.2%
Q4 2017-2.5%-4.5%+4.3%
Q3 2017+1.1%-0.2%+1.5%
Q2 2017-1.2%-3.8%-9.1%
Q1 2017-1.3%-2.2%-8.0%
Q4 2016+0.5%-3.2%-0.3%
Q3 2016+0.7%+2.7%+29.2%
Q2 2016-0.0%-2.3%+1.5%
Q1 2016+0.2%
Q4 2015+4.0%
Q3 2015+2.7%
Q2 2015-8.0%
Q1 2015+4.4%
Q4 2014-8.8%
Q3 2014+5.1%
Q2 2014-0.8%
Q1 2014+2.9%
Q4 2013-8.6%
Q3 2013+1.2%
Q2 2013+3.3%
Q1 2013-0.4%
Q4 2012-4.0%
Q3 2012-2.3%
Q4 2011+4.9%
Q2 2012+4.9%
Q1 2011-1.7%
Q1 2012+0.9%
Q4 2009+2.2%
Q3 2010+1.0%
Q3 2011+1.0%
Q2 2011-1.7%
Q2 2010-1.7%
Q4 2010-1.7%
Q1 2010-4.4%

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