NASDAQ$CASS

Cass Information Systems Inc · Q3 2023 earnings

Q3 2023 earnings · · Investor relations

Briefing

Reported third quarter earnings, with a decrease in net income compared to the same period last year but an increase compared to the previous quarter. Revenue increased slightly, driven by processing and financial fees, while net interest income also saw a modest rise. The company continued to invest in technology and onboard new clients.

Cass Information Systems reported Q3 2023 earnings of $0.54 per diluted share, compared to $0.64 in Q3 2022 and $0.52 in Q2 2023. Net income was $7.4 million, down 16.0% from $8.8 million in the same period last year, but up 3.6% from the previous quarter. Total revenues increased by 4.3% to $49.223 million.

  • Net income decreased by 16.0% year-over-year to $7.4 million, but increased 3.6% compared to the previous quarter.
  • Total revenues increased by 4.3% to $49.223 million.
  • Net interest margin improved to 3.24% from 2.90% in the same period last year.
  • Company is investing in technology platforms and onboarding new facility clients to increase efficiency and revenue.

Headline financials

Total Revenue

$49.2M

Previous: $47.2M+4.3%
EPS (adj)

$0.54

Previous: $0.64-15.6%
Transportation Invoices

8.9K

No prior period
Transportation Volume

$9.26M

Previous: $11.5B-99.9%
Facility Expense Invoices

3.4K

No prior period
Facility Expense Volume

$5.1M

Previous: $5.5B-99.9%
Net Interest Margin

3.2%

Previous: 2.9%+11.7%
ROAE

13.8%

Previous: 16.8%-18.1%
Capital Expenditures

-$9.36M

Previous: -$4.27M-119.2%
Free Cash Flow

-$1.97M

Previous: $4.53M-143.4%
Net Income

$7.39M

Previous: $8.8M-16.0%
Operating Income

$43.4M

Previous: $44.7M-3.0%
Gross Profit

$49.1M

Previous: $46.7M+5.2%
Cash & Equivalents

$408M

Previous: $347M+17.7%
Total Assets

$2.5B

Previous: $2.61B-4.1%
Stock-Based Comp

$938K

Previous: $1.3M-27.8%

Revenue & EPS history

Cass · Revenue · Quarterly

$49.2M

Q3 2023+4.3%vs Q3 2022
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 anticipates an improvement in profitability levels as compared to the third quarter of 2023 in future quarters as efficiencies are gained around ingesting and processing invoices, new facility clients are onboarded and net interest income improves as a result of net interest margin expansion via repricing of maturing fixed rate loans and investment securities to current market interest rates.

Tailwinds

  • Efficiencies gained in invoice processing.
  • New facility clients are onboarded.
  • Net interest income improves.
  • Net interest margin expansion via repricing of maturing fixed rate loans.
  • Net interest margin expansion via repricing of investment securities to current market interest rates.

Headwinds

  • Decrease in payment float generated from its transportation clients as a result of a decline in freight rates.
  • 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 invest in updating and upgrading its technology platforms in its payment business.
  • Technology enhancements, while temporarily increasing expense levels beyond what is necessary to run our business.

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 Q3 2023

Historical avgQ3 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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