NASDAQ$CASS

Cass Information Systems Inc · Q2 2024 earnings

Q2 2024 earnings · · Investor relations

Briefing

Cass Information Systems reported second quarter earnings, noting both successes in client onboarding and challenges from a cyber event.

Cass Information Systems reported a net income of $4.5 million, or $0.32 per diluted share, for the second quarter of 2024. The company experienced growth in facility expense transaction volumes and processing fees, but faced challenges including the loss of non-interest bearing funding due to a cyber event and one-time expenses.

  • Net income was $4.5 million, or $0.32 per diluted common share.
  • Facility expense transaction volumes increased by 25.1%.
  • Processing fees grew by 8.9%.
  • Transportation dollar volumes decreased by 6.5%.

Headline financials

Total Revenue

$48.6M

Previous: $48.2M+0.8%
EPS (adj)

$0.32

Previous: $0.52-38.5%
Capital Expenditures

-$5.7M

Previous: -$6.39M+10.8%
Free Cash Flow

-$1.22M

Previous: $748K-262.6%
Net Income

$4.48M

Previous: $7.14M-37.2%
Operating Income

$41.9M

Previous: $43.3M-3.3%
Gross Profit

$48.2M

Previous: $48.1M+0.2%
Stock-Based Comp

$474K

Previous: $909K-47.9%

Revenue & EPS history

Cass · Revenue · Quarterly

$48.6M

Q2 2024+0.8%vs Q2 2023
Beat estimate in 4 of 14 quarters(29%)
ActualEstimate

Revenue by segment

Cass · $31.5M total across 2 segments · Q3 2023

  • Processing Fees
    $19.9M+5.1%
  • Financial Fees
    $11.6M+3.1%

Forward guidance

The company's focus for the second half of the year will be on signed client implementations, converting pipeline opportunities to signed deals and reducing run rate expense levels using the new technology that has been completed in the last year. The company expects to record one-time termination expenses of approximately $5.0 million through operating expense related to the plan termination. The successful termination of the plan is expected to reduce run rate operating expense by approximately $1.0 million on an annual basis.

Tailwinds

  • Focus on signed client implementations.
  • Converting pipeline opportunities to signed deals.
  • Reducing run rate expense levels using new technology.
  • Termination of defined-benefit pension plan will reduce run rate operating expense by approximately $1.0 million annually.
  • Taking advantage of recent technology investments to begin decreasing the run rate level of salaries and commissions expense.

Headwinds

  • Loss of over $100 million of non-interest bearing funding due to a cyber event at a client.
  • Incurring an aggregate of $3.4 million of one-time expenses.
  • Expected to record one-time termination expenses of approximately $5.0 million through operating expense related to the plan termination.
  • Late fees were mostly driven by a check processing delay with our third-party vendor, the same CassPay client which incurred the cyber attack.
  • The Company does not expect these payment volumes and related balances from this client to return.

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 2024

Historical avgQ2 2024

-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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