News Releases

Ponce Financial Group, Inc. Reports Fourth Quarter 2024 Results

Written by Ponce Bank | Jan 28, 2025 5:00:00 AM

(GLOBE NEWSWIRE) -- Ponce Financial Group, Inc., (the “Company”) (NASDAQ: PDLB), the holding company for Ponce Bank (the “Bank”), today announced results for the fourth quarter of 2024.

Fourth Quarter 2024 Highlights (Compared to Prior Periods):

Net income available to common stockholders was $2.7 million, or $0.12 per diluted share for the three months ended December 31, 2024, as compared to net income available to common stockholders of $2.2 million, or $0.10 per diluted share for the three months ended September 30, 2024 and net income available to common stockholders of $0.5 million, or $0.02 per diluted share for the three months ended December 31, 2023. Total net income for the three months ended December 31, 2024 was $2.9 million. The Company paid dividends of $0.3 million on its preferred stock during the three months ended December 31, 2024.

Included in the $2.7 million of net income available to common stockholders for the fourth quarter of 2024 results is $42.9 million in interest and dividend income and $2.1 million in non-interest income, offset by $22.2 million in interest expense, $17.3 million in non-interest expense, $1.5 million in provision for income taxes. $1.1 million in provision for credit losses and $0.3 million in dividends on preferred shares.

Net interest income of $20.7 million for the fourth quarter of 2024 increased $1.7 million, or 8.97%, from the prior quarter and increased $3.5 million, or 20.54%, from the same quarter last year.

Net interest margin was 2.80% for the fourth quarter of 2024, versus 2.65% for the prior quarter and 2.66% for the same quarter last year.

Full Year 2024 Highlights (Compared to 2023):

Net income available to common stockholders was $10.3 million, or $0.46 per diluted share for the year ended December 31, 2024, compared to net income available to common stockholders of $3.4 million, or $0.15 per diluted share for the year ended December 31, 2023. Total net income for the year ended December 31, 2024, prior to the payment of $0.6 million in dividends on preferred shares, was $11.0 million.

Net interest income for the year ended December 31, 2024 was $76.5 million, an increase of $11.2 million, or 17.18%, compared to $65.3 million for the year ended December 31, 2023.

Non-interest income for the year ended December 31, 2024 was $7.2 million, a decrease of $3.0 million, or 29.44%, from $10.2 million for the year ended December 31, 2023. The decrease was primarily driven by $4.2 million in grants that were received in the prior year.

Non-interest expense for the year ended December 31, 2024 was $66.7 million, a decrease of $2.0 million, or 2.90%, compared to $68.7 million for the year ended December 31, 2023.

Cash and equivalents were $139.8 million as of December 31, 2024, an increase of $0.6 million, or 0.47%, from $139.2 million as of December 31, 2023.

Securities totaled $472.9 million as of December 31, 2024, a decrease of $108.7 million, or 18.70%, from $581.7 million as of December 31, 2023 primarily due to regular principal payments, the maturity of one available-for-sale security in the amount of $4.0 million and one held-to-maturity security in the amount of $25.0 million and the call of one held-to-maturity security in the amount of $25.0 million.

Net loans receivable were $2.29 billion as of December 31, 2024, an increase of $390.7 million, or 20.61%, from $1.90 billion as of December 31, 2023.

Deposits were $1.88 billion as of December 31, 2024, an increase of $377.2 million, or 25.02%, from $1.51 billion as of December 31, 2023.

President and Chief Executive Officer’s Comments

Carlos P. Naudon, Ponce Financial Group, Inc.’s President and CEO, stated, “We are pleased with the progress we have made in 2024. We executed an agreement with the U.S. Treasury that gives us the option, upon achievement of certain conditions, to buy back the ECIP preferred shares we previously issued at favorable prices, we launched our PonceDirect digital bank and gained significant traction with SBA loans. Our levels of liquidity and capital remain strong, while our loans grew by 20.61% and deposits by 25.02%. We have seen consistent profitability over the past several quarters as we continue to see increases both in net interest income as well as net interest margin, while expenses are down year on year, reflecting both reduced development and continued adoption of our new technology. We remain committed to the communities we serve and our status as a Minority Depository Institution (“MDI”)/Community Development Financial Institution ("CDFI"), and we continue to invest in our people and in technology to improve our efficiency.”

Executive Chairman’s Comment

Steven A. Tsavaris, Ponce Financial Group’s Executive Chairman added, “We are working diligently to ensure that we will meet the conditions necessary to allow us to repurchase our ECIP preferred stock in the future. The agreement we executed with the U.S. Treasury in December 2024, allows for a repurchase of the ECIP preferred stock once we have achieved Deep Impact Lending, as defined under the ECIP program, that is at least 60% of our total originations on average over 16 consecutive quarters, provided that we also meet certain other conditions at the time we exercise the repurchase option. As of December 31, 2024, our Deep Impact Lending over the last 10 consecutive quarters stands at 79%, well above the threshold. Also, from second quarter of 2024 to fourth quarter of 2024, we have originated $514 million of Deep Impact Lending as well as $54 million of qualified lending which represents 383% of our base, which period, together with the first quarter of 2025, will determine the rate of dividends payable on the ECIP preferred stock from the third quarter of 2025 to the second quarter of 2026. With one quarter to go, we are confident that we will get to over 400% of our base and ensure another year of preferred dividends of 0.50%, which is the lowest dividend rate.”

Selected performance metrics are as follows (refer to “Key Metrics” for additional information):

At or for the Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

Performance Ratios (Annualized):

2024

2024

2024

2024

2023

Return on average assets (1)

0.38

%

0.33

%

0.45

%

0.33

%

0.08

%

Return on average equity (1)

2.30

%

1.93

%

2.59

%

1.97

%

0.42

%

Net interest rate spread (1) (2)

1.98

%

1.77

%

1.72

%

1.82

%

1.74

%

Net interest margin (1) (3)

2.80

%

2.65

%

2.62

%

2.71

%

2.66

%

Non-interest expense to average assets (1)

2.25

%

2.19

%

2.28

%

2.35

%

2.66

%

Efficiency ratio (4)

75.63

%

80.87

%

80.09

%

82.56

%

96.83

%

Average interest-earning assets to average interest- bearing liabilities

127.60

%

128.35

%

129.73

%

129.69

%

133.50

%

Average equity to average assets

16.59

%

16.97

%

17.41

%

17.00

%

18.25

%

At or for the Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

Capital Ratios (Annualized):

2024

2024

2024

2024

2023

Total capital to risk-weighted assets (Bank only)

21.47

%

21.61

%

22.47

%

22.79

%

23.30

%

Tier 1 capital to risk-weighted assets (Bank only)

20.40

%

20.45

%

21.24

%

21.54

%

22.05

%

Common equity Tier 1 capital to risk-weighted assets (Bank only)

20.40

%

20.45

%

21.24

%

21.54

%

22.05

%

Tier 1 capital to average assets (Bank only)

15.81

%

16.19

%

16.70

%

16.26

%

17.49

%

At or for the Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

Asset Quality Ratios (Annualized):

2024

2024

2024

2024

2023

Allowance for loan losses as a percentage of total loans

0.97

%

1.09

%

1.18

%

1.23

%

1.36

%

Allowance for loan losses as a percentage of nonperforming loans

82.29

%

139.52

%

130.28

%

140.90

%

152.99

%

Net (charge-offs) recoveries to average outstanding loans (1)

(0.45

%)

(0.17

%)

(0.10

%)

(0.25

%)

(0.24

%)

Non-performing loans as a percentage of total gross loans

1.18

%

0.78

%

0.89

%

0.87

%

0.89

%

Non-performing loans as a percentage of total assets

0.90

%

0.57

%

0.65

%

0.62

%

0.62

%

Total non-performing assets as a percentage of total assets

0.90

%

0.57

%

0.65

%

0.62

%

0.62

%

Total non-performing assets and accruing modifications to borrowers experiencing financial difficulty as a percentage of total assets (5)

1.06

%

0.73

%

0.82

%

0.79

%

0.81

%

(1)

Annualized where appropriate.

(2)

Net interest rate spread represents the difference between the weighted average yield on interest-earning assets and the weighted average rate of interest-bearing liabilities.

(3)

Net interest margin represents net interest income divided by average total interest-earning assets.

(4)

Efficiency ratio represents noninterest expense divided by the sum of net interest income and noninterest income.

(5)

Balances include both modifications to borrowers experiencing financial difficulty, in accordance with ASU 2022-02 adopted on January 1, 2023, and previously existing troubled debt restructurings.

Summary of Results of Operations

Net income for the three months ended December 31, 2024 was $2.9 million compared to net income of $2.4 million for the three months ended September 30, 2024 and net income of $0.5 million for the three months ended December 31, 2023.

The $0.5 million increase of net income for the three months ended December 31, 2024 compared to the three months ended September 30, 2024 was attributed mainly to increases of $1.7 million in net interest income and $1.0 million in non-interest income, partially offset by increases of $1.0 million in non-interest expense, $0.9 million in provision for income taxes and $0.3 million in provision for credit losses.

The $2.4 million increase of net income for the three months ended December 31, 2024 compared to the three months ended December 31, 2023 was largely due to increases of $3.5 million in net interest income and $0.9 million in non-interest income and a decrease of $0.5 million in non-interest expense, partially offset by increases of $1.5 million in provision for credit losses and $1.1 million in provision for income taxes.

Net income for the year ended December 31, 2024 was $11.0 million compared to a net income of $3.4 million for the year ended December 31, 2023. The $7.6 million increase in net income was attributable to an increase of $11.2 million in net interest income and

a decrease of $1.9 million in non-interest expense, partially offset by a decrease of $2.9 million in non-interest income and increases of $2.2 million in provision for income taxes and $0.4 million in provision for credit losses.

Net Interest Income and Net Margin

Net interest income for the three months ended December 31, 2024, increased $1.7 million, or 8.97%, to $20.7 million compared to $19.0 million for the three months ended September 30, 2024 and increased $3.5 million, or 20.54%, compared to $17.2 million for the three months ended December 31, 2023.

Net interest income for the year ended December 31, 2024, increased $11.2 million, or 17.18%, to $76.5 million, compared to $65.3 million for the year ended December 31, 2023. The $11.2 million increase in net interest income was attributable to an increase of $36.8 million in total interest and dividend income, offset by an increase of $25.6 million in total interest expense.

For the year ended December 31, 2024, provision for credit losses amounted to $1.3 million, consisting of a provision for credit losses on loans in the amount of $1.5 million and a benefit on credit losses on held-to-maturity securities in the amount of $0.2 million.

Net interest margin was 2.80% for the three months ended December 31, 2024 compared to 2.65% for the prior quarter, an increase of 15bps and 2.66% for the same period last year, an increase of 14bps.

Net interest margin was 2.70% for the year ended December 31, 2024 compared to 2.66% for the year ended December 31, 2023, an increase of 4bps.

Non-interest Income

Non-interest income for the three months ended December 31, 2024, was $2.1 million, an increase of $0.9 million, or 82.19%, compared to $1.2 million for the three months ended September 30, 2024 and an increase of $0.8 million, or 63.19%, compared to $1.3 million for the three months ended December 31, 2023.

The $0.9 million increase in non-interest income for the three months ended December 31, 2024 compared to the three months ended September 30, 2024 was largely attributable to increases of $0.5 million in other non-interest income, $0.2 million in late and prepayment charges and $0.1 million in income on sale of SBA loans.

The $0.8 million increase in non-interest income for the three months ended December 31, 2024 compared to the three months ended December 31, 2023 was largely attributable to increases of $1.1 million in other non-interest income and $0.1 million in income on sale of SBA loans, partially offset by a decrease of $0.4 million in grant income received in the fourth quarter of 2023.

Non-interest income for the year ended December 31, 2024, was $7.2 million, a decrease of $3.0 million, or 29.44%, compared to $10.2 million for the year ended December 31, 2023. The $3.0 million decrease in non-interest income was largely attributable to $4.2 million related to grants received in 2023 and a decrease of $1.2 million in late and prepayment charges, partially offset by increases of $1.8 million in other non-interest income, $0.5 million in income on sale of mortgage loans and $0.1 million in income on sale of SBA loans.

Non-interest Expense

Non-interest expense for the three months ended December 31, 2024, was $17.3 million, an increase of $0.9 million, or 5.82%, compared to $16.3 million for the three months ended September 30, 2024 and a decrease of $0.6 million, or 3.54%, compared to $17.9 million for the three months ended December 31, 2023.

The $0.9 million increase in non-interest expense from the three months ended September 30, 2024 was mainly attributable to increases of $0.4 million in professional fees, $0.2 million in other operating expense, $0.1 million in marketing and promotional expenses, $0.1 million in office supplies, telephone and postage and $0.1 million in occupancy and equipment.

The $0.6 million decrease in non-interest expense from the three months ended December 31, 2023 was mainly attributable to decreases of $0.6 million in provision for contingencies, $0.6 million in compensation and benefits and $0.3 million in professional fees, partially offset by increases of $0.3 million in other operating expense, $0.2 million in occupancy and equipment, $0.1 million in marketing and promotional expenses and $0.1 million in direct loan expenses.

Non-interest expense for the year ended December 31, 2024, was $66.7 million, a decrease of $2.0 million, or 2.90%, compared to $68.7 million for the year ended December 31, 2023. The $2.0 million decrease in non-interest expense from the year ended December 31, 2023 was mainly attributable to decreases of $3.1 million in provision for contingencies, $0.9 million in professional fees, $0.7 million in data processing expenses, $0.5 million in office supplies, telephone and postage, partially offset by a decrease in microloans recoveries of $1.3 million and increases of $0.9 million in direct loan expenses, $0.3 million in occupancy and equipment and $0.2 million in compensation and benefits.

Balance Sheet Summary

Total assets increased $289.2 million, or 10.51%, to $3.04 billion as of December 31, 2024 from $2.75 billion as of December 31, 2023. The increase in total assets is largely attributable to increases of $390.7 million in net loans receivable, $9.8 million in Federal Home Loan Bank of New York stock, $0.8 million in mortgage loans held for sale, $0.7 million in premises and equipment and $0.6 million in cash and cash equivalents, partially offset by decreases of $93.8 million in held-to-maturity securities, $14.9 million in available-for-sale securities, $2.3 million in deferred tax assets and $2.2 million in right of use assets.

Total liabilities increased $275.1 million, or 12.18%, to $2.53 billion as of December 31, 2024 from $2.26 billion as of December 31, 2023. The increase in total liabilities was largely attributable to an increase of $377.2 million in deposits, partially offset by decreases of $88.3 million in borrowings, $8.3 million in accrued interest payable, $3.1 million in other liabilities, $2.0 million in operating lease liabilities and $0.4 million in advance payments by borrowers for taxes.

Total stockholders’ equity increased $14.1 million, or 2.87%, to $505.5 million as of December 31, 2024, from $491.4 million as of December 31, 2023. The $14.1 million increase in stockholders’ equity was largely attributable to $11.0 million in net income, $2.1 million impact to additional paid in capital as a result of share-based compensation and $1.4 million from release of ESOP shares and $0.3 million in other comprehensive income, offset by $0.6 million in dividends on preferred shares.

About Ponce Financial Group, Inc.

Ponce Financial Group, Inc. is the holding company for Ponce Bank. Ponce Bank is a Minority Depository Institution, a Community Development Financial Institution, and a certified Small Business Administration lender. Ponce Bank’s business primarily consists of taking deposits from the general public and to a lesser extent alternative funding sources and investing those funds, together with funds generated from operations and borrowings, in mortgage loans, consisting of 1-4 family residences (investor-owned and owner-occupied), multifamily residences, nonresidential properties, construction and land, and, to a lesser extent, in business and consumer loans. Ponce Bank also invests in securities, which consist of U.S. Government and federal agency securities and securities issued by government-sponsored or government-owned enterprises, as well as, mortgage-backed securities, corporate bonds and obligations, and Federal Home Loan Bank stock.

Forward Looking Statements

Certain statements herein constitute forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Exchange Act and are intended to be covered by the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Such statements may be identified by words such as “believes,” “will,” “would,” “expects,” “project,” “may,” “could,” “developments,” “strategic,” “launching,” “opportunities,” “anticipates,” “estimates,” “intends,” “plans,” “targets” and similar expressions. These statements are based upon the current beliefs and expectations of management and are subject to significant risks and uncertainties. Actual results may differ materially from those set forth in the forward-looking statements as a result of numerous factors. Factors that could cause such differences to exist include, but are not limited to, adverse conditions in the capital and debt markets and the impact of such conditions on business activities; changes in interest rates; competitive pressures from other financial institutions; the effects of general economic conditions on a national basis or in the local markets in which Ponce Bank operates, including changes that adversely affect borrowers’ ability to service and repay Ponce Bank’s loans; changes in the value of securities in the investment portfolio; changes in loan default and charge-off rates; fluctuations in real estate values; the adequacy of loan loss reserves; decreases in deposit levels necessitating increased borrowing to fund loans and investments; operational risks including, but not limited to, cybersecurity, fraud and natural disasters; changes in government regulation; changes in accounting standards and practices; the risk that intangibles recorded in the financial statements will become impaired; demand for loans in Ponce Bank’s market area; Ponce Bank’s ability to attract and maintain deposits; risks related to the implementation of acquisitions, dispositions, and restructurings; the risk that Ponce Financial Group, Inc. may not be successful in the implementation of its business strategy; changes in assumptions used in making such forward-looking statements and the risk factors described in Ponce Financial Group, Inc.’s Annual Report on Form 10-K and Quarterly Reports on Form 10-Q as filed with the Securities and Exchange Commission (the “SEC”), which are available at the SEC’s website, www.sec.gov. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this release. Ponce Financial Group, Inc. disclaims any obligation to publicly update or revise any forward-looking statements to reflect changes in underlying assumptions or factors, new information, future events or other changes, except as may be required by applicable law or regulation.

Ponce Financial Group, Inc. and Subsidiaries

Consolidated Statements of Financial Condition

(Dollars in thousands, except for share data)

As of

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

ASSETS

Cash and due from banks:

Cash

$

35,478

$

32,061

$

23,128

$

29,972

$

28,930

Interest-bearing deposits

104,361

123,751

80,038

104,752

110,260

Total cash and cash equivalents

139,839

155,812

103,166

134,724

139,190

Available-for-sale securities, at fair value

104,970

111,005

113,125

116,044

119,902

Held-to-maturity securities, at amortized cost

367,938

403,736

442,113

452,955

461,748

Placement with banks

249

249

249

249

249

Mortgage loans held for sale, at fair value

10,736

9,566

37,764

7,860

9,980

Loans receivable, net

2,286,599

2,180,331

2,022,173

1,981,428

1,895,886

Accrued interest receivable

17,771

16,890

17,441

18,063

18,010

Premises and equipment, net

16,794

16,843

16,976

17,396

16,053

Right of use assets

29,093

29,785

30,349

31,021

31,272

Federal Home Loan Bank of New York stock (FHLBNY), at cost

29,182

28,515

23,972

23,892

19,377

Deferred tax assets

12,074

11,845

13,172

13,919

14,332

Other assets

24,693

51,392

21,507

21,151

24,723

Total assets

$

3,039,938

$

3,015,969

$

2,842,007

$

2,818,702

$

2,750,722

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities:

Deposits

$

1,884,864

$

1,870,323

$

1,606,097

$

1,585,784

$

1,507,620

Operating lease liabilities

30,696

31,343

31,861

32,486

32,684

Accrued interest payable

3,712

2,918

6,820

4,218

11,965

Advance payments by borrowers for taxes and insurance

10,349

13,733

10,838

13,245

10,778

Borrowings

596,100

580,421

680,421

680,421

684,421

Other liabilities

8,717

12,642

8,313

8,866

11,859

Total liabilities

2,534,438

2,511,380

2,344,350

2,325,020

2,259,327

Commitments and contingencies

Stockholders' Equity:

Preferred stock, $0.01 par value; 100,000,000 shares authorized

225,000

225,000

225,000

225,000

225,000

Common stock, $0.01 par value; 200,000,000 shares authorized

249

249

249

249

249

Treasury stock, at cost

(7,707

)

(9,445

)

(9,519

)

(9,702

)

(9,747

)

Additional paid-in-capital

207,319

208,478

207,934

207,584

207,106

Retained earnings

107,754

105,103

102,951

99,834

97,420

Accumulated other comprehensive loss

(15,297

)

(12,686

)

(16,557

)

(16,590

)

(15,649

)

Unearned compensation ─ ESOP

(11,818

)

(12,110

)

(12,401

)

(12,693

)

(12,984

)

Total stockholders' equity

505,500

504,589

497,657

493,682

491,395

Total liabilities and stockholders' equity

$

3,039,938

$

3,015,969

$

2,842,007

$

2,818,702

$

2,750,722

Ponce Financial Group, Inc. and Subsidiaries

Consolidated Statements of Operations

(Dollars in thousands, except per share data)

Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

Interest and dividend income:

Interest on loans receivable

$

35,622

$

32,945

$

31,281

$

30,664

$

27,814

Interest on deposits due from banks

1,783

2,430

1,542

2,911

990

Interest and dividend on securities and FHLBNY stock

5,481

5,918

5,969

6,091

6,146

Total interest and dividend income

42,886

41,293

38,792

39,666

34,950

Interest expense:

Interest on certificates of deposit

8,104

6,926

6,358

6,380

5,103

Interest on other deposits

8,476

8,519

7,389

6,540

5,706

Interest on borrowings

5,576

6,825

7,141

7,923

6,944

Total interest expense

22,156

22,270

20,888

20,843

17,753

Net interest income

20,730

19,023

17,904

18,823

17,197

Provision (benefit) for credit losses

1,099

789

(374

)

(180

)

(375

)

Net interest income after provision (benefit) for credit losses

19,631

18,234

18,278

19,003

17,572

Non-interest income:

Service charges and fees

500

508

492

473

498

Brokerage commissions

44

9

8

13

Late and prepayment charges

318

77

426

359

365

Income on sale of mortgage loans

254

218

274

302

244

Income on sale of SBA loans

148

Grant income

438

Other

833

348

1,057

565

(273

)

Total non-interest income

2,097

1,151

2,258

1,707

1,285

Non-interest expense:

Compensation and benefits

7,668

7,674

7,724

7,844

8,262

Occupancy and equipment

3,863

3,786

3,564

3,667

3,686

Data processing expenses

1,143

1,099

1,013

1,127

1,101

Direct loan expenses

617

573

633

732

497

(Benefit) provision for contingencies

(202

)

(252

)

(493

)

164

418

Insurance and surety bond premiums

293

292

263

253

250

Office supplies, telephone and postage

294

222

233

249

294

Professional fees

1,703

1,351

1,369

1,723

2,040

Microloans recoveries

(29

)

(54

)

(65

)

(53

)

(152

)

Marketing and promotional expenses

289

180

145

100

146

Federal deposit insurance and regulatory assessment (1)

418

392

428

389

395

Other operating expenses (1)

1,206

1,051

1,333

755

960

Total non-interest expense

17,263

16,314

16,147

16,950

17,897

Income before income taxes

4,465

3,071

4,389

3,760

960

Provision for income taxes

1,532

638

1,197

1,346

442

Net income

$

2,933

$

2,433

$

3,192

$

2,414

$

518

Dividends on preferred shares

282

281

75

Net income available to common stockholders

$

2,651

$

2,152

$

3,117

$

2,414

$

518

Earnings per common share:

Basic

$

0.12

$

0.10

$

0.14

$

0.11

$

0.02

Diluted

$

0.12

$

0.10

$

0.14

$

0.11

$

0.02

Weighted average common shares outstanding:

Basic

22,528,160

22,446,009

22,409,803

22,353,492

22,224,945

Diluted

22,807,644

22,612,028

22,419,309

22,366,728

22,406,102

(1) For the three months ended September 30, 2024, June 30, 2024, March 31, 2024 and December 31, 2023, $0.3 million of federal deposit insurance was reclassified from other operating expenses to federal deposit insurance and regulatory assessments and $0.1 million of directors fees were reclassified from federal deposit insurance and regulatory assessments to other operating expenses for each periods.

Ponce Financial Group, Inc. and Subsidiaries

Consolidated Statements of Operations

(Dollars in thousands, except per share data)

For the Years Ended December 31,

2024

2023

Variance $

Variance %

Interest and dividend income:

Interest on loans receivable

$

130,512

$

95,805

$

34,707

36.23

%

Interest on deposits due from banks

8,666

4,973

3,693

74.26

%

Interest and dividend on securities and FHLBNY stock

23,459

25,089

(1,630

)

(6.50

%)

Total interest and dividend income

162,637

125,867

36,770

29.21

%

Interest expense:

Interest on certificates of deposit

27,768

16,571

11,197

67.57

%

Interest on other deposits

30,924

18,570

12,354

66.53

%

Interest on borrowings

27,465

25,460

2,005

7.88

%

Total interest expense

86,157

60,601

25,556

42.17

%

Net interest income

76,480

65,266

11,214

17.18

%

Provision for credit losses

1,334

973

361

37.10

%

Net interest income after provision for credit losses

75,146

64,293

10,853

16.88

%

Non-interest income:

Service charges and fees

1,973

1,986

(13

)

(0.65

%)

Brokerage commissions

61

80

(19

)

(23.75

%)

Late and prepayment charges

1,180

2,365

(1,185

)

(50.11

%)

Income on sale of mortgage loans

1,048

598

450

75.25

%

Income on sale of SBA loans

148

148

100.00

%

Grant income

4,156

(4,156

)

(100.00

%)

Other

2,803

1,038

1,765

170.04

%

Total non-interest income

7,213

10,223

(3,010

)

(29.44

%)

Non-interest expense:

Compensation and benefits

30,910

30,699

211

0.69

%

Occupancy and equipment

14,880

14,568

312

2.14

%

Data processing expenses

4,382

5,083

(701

)

(13.79

%)

Direct loan expenses

2,555

1,623

932

57.42

%

(Benefit) provision for contingencies

(783

)

2,311

(3,094

)

(133.88

%)

Insurance and surety bond premiums

1,101

1,018

83

8.15

%

Office supplies, telephone and postage

998

1,483

(485

)

(32.70

%)

Professional fees

6,146

7,092

(946

)

(13.34

%)

Microloans recoveries

(201

)

(1,481

)

1,280

(86.43

%)

Marketing and promotional expenses

714

825

(111

)

(13.45

%)

Federal deposit insurance and regulatory assessments (1)

1,627

1,472

155

10.53

%

Other operating expenses (1)

4,345

3,970

375

9.45

%

Total non-interest expense

66,674

68,663

(1,989

)

(2.90

%)

Income before income taxes

15,685

5,853

9,832

167.98

%

Provision for income taxes

4,713

2,501

2,212

88.44

%

Net income

$

10,972

$

3,352

$

7,620

227.33

%

Dividends on preferred shares

638

638

100.00

%

Net income available to common stockholders

$

10,334

$

3,352

$

6,982

208.29

%

Earnings per common share:

Basic

$

0.46

$

0.15

$

0.31

206.67

%

Diluted

$

0.46

$

0.15

$

0.31

206.67

%

Weighted average common shares outstanding:

Basic

22,434,654

22,745,317

(310,663

)

(1.37

%)

Diluted

22,551,715

22,822,313

(270,598

)

(1.19

%)

(1) For the year ended December 31, 2023, $1.2 million of federal deposit insurance was reclassified from other operating expenses to federal deposit insurance and regulatory assessments and $0.4 million of directors fees were reclassified from federal deposit insurance and regulatory assessments to other operating expenses.

Ponce Financial Group, Inc. and Subsidiaries

Key Metrics

At or for the Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

Performance Ratios:

Return on average assets (1)

0.38

%

0.33

%

0.45

%

0.33

%

0.08

%

Return on average equity (1)

2.30

%

1.93

%

2.59

%

1.97

%

0.42

%

Net interest rate spread (1) (2)

1.98

%

1.77

%

1.72

%

1.82

%

1.74

%

Net interest margin (1) (3)

2.80

%

2.65

%

2.62

%

2.71

%

2.66

%

Non-interest expense to average assets (1)

2.25

%

2.19

%

2.28

%

2.35

%

2.66

%

Efficiency ratio (4)

75.63

%

80.87

%

80.09

%

82.56

%

96.83

%

Average interest-earning assets to average interest- bearing liabilities

127.60

%

128.35

%

129.73

%

129.69

%

133.50

%

Average equity to average assets

16.59

%

16.97

%

17.41

%

17.00

%

18.25

%

Capital Ratios:

Total capital to risk-weighted assets (Bank only)

21.47

%

21.61

%

22.47

%

22.79

%

23.30

%

Tier 1 capital to risk-weighted assets (Bank only)

20.40

%

20.45

%

21.24

%

21.54

%

22.05

%

Common equity Tier 1 capital to risk-weighted assets (Bank only)

20.40

%

20.45

%

21.24

%

21.54

%

22.05

%

Tier 1 capital to average assets (Bank only)

15.81

%

16.19

%

16.70

%

16.26

%

17.49

%

Asset Quality Ratios:

Allowance for credit losses on loans as a percentage of total loans

0.97

%

1.09

%

1.18

%

1.23

%

1.36

%

Allowance for credit losses on loans as a percentage of nonperforming loans

82.29

%

139.52

%

130.28

%

140.90

%

152.99

%

Net (charge-offs) recoveries to average outstanding loans (1)

(0.45

%)

(0.17

%)

(0.10

%)

(0.25

%)

(0.24

%)

Non-performing loans as a percentage of total gross loans

1.18

%

0.78

%

0.89

%

0.87

%

0.89

%

Non-performing loans as a percentage of total assets

0.90

%

0.57

%

0.65

%

0.62

%

0.62

%

Total non-performing assets as a percentage of total assets

0.90

%

0.57

%

0.65

%

0.62

%

0.62

%

Total non-performing assets and accruing modifications to borrowers experiencing financial difficulty as a percentage of total assets (5)

1.06

%

0.73

%

0.82

%

0.79

%

0.81

%

Other:

Number of offices

19

19

18

18

18

Number of full-time equivalent employees

218

228

227

233

237

(1)

Annualized where appropriate.

(2)

Net interest rate spread represents the difference between the weighted average yield on interest-earning assets and the weighted average rate of interest-bearing liabilities.

(3)

Net interest margin represents net interest income divided by average total interest-earning assets.

(4)

Efficiency ratio represents noninterest expense divided by the sum of net interest income and non-interest income.

(5)

Balances include both modifications to borrowers experiencing financial difficulty, in accordance with ASU 2022-02 adopted on January 1, 2023, and previously existing troubled debt restructurings.

Ponce Financial Group, Inc. and Subsidiaries

Securities Portfolio

December 31, 2024

December 31, 2023

Gross

Gross

Gross

Gross

Amortized

Unrealized

Unrealized

Amortized

Unrealized

Unrealized

Cost

Gains

Losses

Fair Value

Cost

Gains

Losses

Fair Value

(in thousands)

(in thousands)

Available-for-Sale Securities:

U.S. Government Bonds

$

2,994

$

$

(121

)

$

2,873

$

2,990

$

$

(206

)

$

2,784

Corporate Bonds

21,762

10

(1,368

)

20,404

25,790

(2,122

)

23,668

Mortgage-Backed Securities:

Collateralized Mortgage Obligations (1)

34,526

(5,991

)

28,535

39,375

(6,227

)

33,148

FHLMC Certificates

9,028

(1,366

)

7,662

10,163

(1,482

)

8,681

FNMA Certificates

56,010

(10,602

)

45,408

61,359

(9,842

)

51,517

GNMA Certificates

88

88

104

104

Total available-for-sale securities

$

124,408

$

10

$

(19,448

)

$

104,970

$

139,781

$

$

(19,879

)

$

119,902

Held-to-Maturity Securities:

U.S. Agency Bonds

$

25,000

$

$

(40

)

$

24,960

$

25,000

$

$

(181

)

$

24,819

Corporate Bonds

32,500

12

(535

)

31,977

82,500

(2,691

)

79,809

Mortgage-Backed Securities:

Collateralized Mortgage Obligations (1)

186,634

(7,052

)

179,582

212,093

104

(5,170

)

207,027

FHLMC Certificates

3,229

(223

)

3,006

3,897

(244

)

3,653

FNMA Certificates

105,417

(5,114

)

100,303

118,944

(4,088

)

114,856

SBA Certificates

15,374

92

15,466

19,712

166

19,878

Allowance for Credit Losses

(216

)

(398

)

Total held-to-maturity securities

$

367,938

$

104

$

(12,964

)

$

355,294

$

461,748

$

270

$

(12,374

)

$

450,042

(1) Comprised of Federal Home Loan Mortgage Corporation (“FHLMC”), Federal National Mortgage Association (“FNMA”) and Ginnie Mae (“GNMA”) issued securities.

The following table presents the activity in the allowance for credit losses for held-to-maturity securities.

For the Years Ended December 31,

2024

2023

Allowance for credit losses on securities at beginning of the period

$

398

$

CECL adoption

662

Benefit for credit losses

(182

)

(264

)

Allowance for credit losses on securities at end of the period

$

216

$

398

Ponce Financial Group, Inc. and Subsidiaries

Loan Portfolio

As of

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

Amount

Percent

Amount

Percent

Amount

Percent

Amount

Percent

Amount

Percent

(Dollars in thousands)

Mortgage loans:

1-4 family residential

Investor Owned

$

330,053

14.30

%

$

332,380

15.09

%

$

337,292

16.49

%

$

339,331

16.92

%

$

343,689

17.89

%

Owner-Occupied

142,363

6.17

%

145,065

6.59

%

147,485

7.21

%

150,842

7.52

%

152,311

7.93

%

Multifamily residential

670,159

29.04

%

678,029

30.78

%

545,323

26.66

%

545,825

27.22

%

550,559

28.65

%

Nonresidential properties

389,898

16.89

%

383,277

17.40

%

337,583

16.51

%

327,350

16.32

%

342,343

17.81

%

Construction and land

733,660

31.79

%

631,461

28.67

%

641,879

31.39

%

608,665

30.35

%

503,925

26.22

%

Total mortgage loans

2,266,133

98.19

%

2,170,212

98.53

%

2,009,562

98.26

%

1,972,013

98.33

%

1,892,827

98.50

%

Non-mortgage loans:

Business loans

40,849

1.77

%

28,499

1.29

%

30,222

1.48

%

26,664

1.33

%

19,779

1.03

%

Consumer loans (1)

1,038

0.04

%

4,021

0.18

%

5,305

0.26

%

6,741

0.34

%

8,966

0.47

%

Total non-mortgage loans

41,887

1.81

%

32,520

1.47

%

35,527

1.74

%

33,405

1.67

%

28,745

1.50

%

Total loans, gross

2,308,020

100.00

%

2,202,732

100.00

%

2,045,089

100.00

%

2,005,418

100.00

%

1,921,572

100.00

%

Net deferred loan origination costs

1,081

1,565

1,145

674

468

Allowance for credit losses on loans

(22,502

)

(23,966

)

(24,061

)

(24,664

)

(26,154

)

Loans, net

$

2,286,599

$

2,180,331

$

2,022,173

$

1,981,428

$

1,895,886

(1) As of September 30, 2024, June 30, 2024, March 31, 2024 and December 31, 2023, consumer loans include $3.0 million, $4.3 million, $5.7 million and $8.0 million, respectively, of microloans originated by the Bank. As of December 31, 2024, these microloans were charged-off.

Ponce Financial Group, Inc. and Subsidiaries

Microloans Exposure (previously originated by the Bank under its arrangement with Grain)

Total Microloans Exposure as of December 31, 2024

(in thousands)

Microloans Receivable from Grain

Microloans originated - put back (inception-to-December 31, 2024)

$

23,903

Write-downs, net of recoveries (inception-to-date as of December 31, 2024)

(15,258

)

Cash receipts (inception-to-December 31, 2024)

(6,819

)

Grant/reserve

(1,826

)

Net receivable as of December 31, 2024

$

Microloans Receivables from Borrowers

Microloans receivable as of December 31, 2024

$

Allowance for credit losses on loans as of December 31, 2024

Microloans, net of allowance for credit losses on loans as of December 31, 2024

$

Investments

Investment in Grain

$

1,000

Investment write-off in Q3 2022

(1,000

)

Net investment as of December 31, 2024

Total exposure related to microloans as of December 31, 2024 (1)

$

(1) As of December 31, 2024, the remaining microloans were charged-off.

Ponce Financial Group, Inc. and Subsidiaries

Allowance for Credit Losses on Loans

For the Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

(Dollars in thousands)

Allowance for credit losses on loans at beginning of the period

$

23,966

$

24,061

$

24,664

$

26,154

$

27,414

Provision (benefit) for credit losses on loans

1,090

801

(120

)

(255

)

(126

)

Charge-offs:

Mortgage loans:

1-4 family residences

Investor owned

Owner occupied

Multifamily residences

Nonresidential properties

(7

)

Construction and land

Non-mortgage loans:

Business

(232

)

(450

)

(52

)

(63

)

Consumer

(2,465

)

(634

)

(747

)

(1,302

)

(1,135

)

Total charge-offs

(2,697

)

(1,091

)

(747

)

(1,354

)

(1,198

)

Recoveries:

Non-mortgage loans:

Business

1

7

1

Consumer

143

194

257

118

64

Total recoveries

143

195

264

119

64

Net (charge-offs) recoveries

(2,554

)

(896

)

(483

)

(1,235

)

(1,134

)

Allowance for credit losses on loans at end of the period

$

22,502

$

23,966

$

24,061

$

24,664

$

26,154

Ponce Financial Group, Inc. and Subsidiaries

Deposits

As of

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

Amount

Percent

Amount

Percent

Amount

Percent

Amount

Percent

Amount

Percent

(Dollars in thousands)

Demand (1)

$

169,178

8.98

%

$

182,737

9.78

%

$

178,125

11.09

%

$

191,541

12.07

%

$

185,151

12.28

%

Interest-bearing deposits:

NOW/IOLA accounts (1)

62,616

3.32

%

71,445

3.82

%

81,178

5.05

%

73,202

4.62

%

77,909

5.17

%

Money market accounts

636,219

33.75

%

660,168

35.30

%

502,255

31.27

%

482,344

30.42

%

432,735

28.70

%

Reciprocal deposits

130,677

6.93

%

94,145

5.03

%

109,945

6.85

%

97,718

6.16

%

96,860

6.42

%

Savings accounts

105,870

5.62

%

108,941

5.82

%

109,694

6.83

%

112,713

7.11

%

114,139

7.57

%

Total NOW, money market, reciprocal and savings accounts

935,382

49.62

%

934,699

49.97

%

803,072

50.00

%

765,977

48.31

%

721,643

47.86

%

Certificates of deposit of $250K or more (3)

204,293

10.84

%

210,262

11.25

%

189,683

11.82

%

183,478

11.57

%

167,530

11.12

%

Brokered certificates of deposit (2)

94,531

5.02

%

94,531

5.05

%

94,614

5.89

%

94,689

5.97

%

98,729

6.55

%

Listing service deposits (2)

7,376

0.39

%

7,376

0.39

%

9,361

0.58

%

12,688

0.80

%

14,433

0.96

%

All other certificates of deposit less than $250K (3)

474,104

25.15

%

440,718

23.56

%

331,242

20.62

%

337,411

21.28

%

320,134

21.23

%

Total certificates of deposit

780,304

41.40

%

752,887

40.25

%

624,900

38.91

%

628,266

39.62

%

600,826

39.86

%

Total interest-bearing deposits

1,715,686

91.02

%

1,687,586

90.22

%

1,427,972

88.91

%

1,394,243

87.93

%

1,322,469

87.72

%

Total deposits

$

1,884,864

100.00

%

$

1,870,323

100.00

%

$

1,606,097

100.00

%

$

1,585,784

100.00

%

$

1,507,620

100.00

%

(1)

As of December 31, 2023, $58.2 million was reclassified from demand to NOW/IOLA accounts.

(2)

As of December 31, 2023, there were $0.3 million in individual listing service deposits amounting to $250,000 or more. As of December 31, 2024, there were no individual listing service deposits amounting to $250,000 or more. All brokered certificates of deposit individually amounted to less than $250,000.

(3)

As of September 30, 2024, June 30,2024, March 31, 2024 and December 31, 2023, $36.2 million, $33.5 million, $37.2 million and $35.4 million, respectively, were reclassified from all other certificates of deposit less than $250K to certificates of deposit of $250K or more.

Ponce Financial Group, Inc. and Subsidiaries

Borrowings

December 31,

December 31,

2024

2023

Scheduled

Maturity

Redeemable

at Call Date

Weighted

Average

Rate

Scheduled

Maturity

Redeemable

at Call Date

Weighted

Average

Rate

(Dollars in thousands)

Overnight line of credit

advance

$

25,000

$

25,000

4.69

%

$

$

%

Term advances ending:

2024

363,321

363,321

4.55

2025

100,000

100,000

4.48

50,000

50,000

4.41

2026

200,000

200,000

4.25

2027

212,000

212,000

3.44

212,000

212,000

3.44

2028

9,100

9,100

3.84

9,100

9,100

3.84

2029

50,000

50,000

3.35

50,000

50,000

3.35

$

596,100

$

596,100

3.94

%

$

684,421

$

684,421

4.10

%

Ponce Financial Group, Inc. and Subsidiaries

Nonperforming Assets

As of Three Months Ended

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

(Dollars in thousands)

Non-accrual loans:

Mortgage loans:

1-4 family residential

Investor owned

$

436

$

436

$

436

$

399

$

793

Owner occupied

1,423

1,423

1,423

1,426

1,682

Multifamily residential

10,271

4,685

5,754

4,098

2,979

Nonresidential properties

824

828

441

Construction and land

14,158

8,907

8,907

10,277

10,759

Non-mortgage loans:

Business

343

180

396

146

165

Consumer

Total non-accrual loans (not including non-accruing modifications to borrowers experiencing financial difficulty) (1)

$

26,631

$

16,455

$

17,744

$

16,787

$

16,378

Non-accruing modifications to borrowers experiencing financial difficulty (1):

Mortgage loans:

1-4 family residential

Investor owned

$

279

$

278

$

277

$

270

$

270

Owner occupied

435

444

448

447

447

Multifamily residential

Nonresidential properties

Construction and land

Non-mortgage loans:

Business

Consumer

Total non-accruing modifications to borrowers experiencing financial difficulty (1)

714

722

725

717

717

Total non-accrual loans (2)

$

27,345

$

17,177

$

18,469

$

17,504

$

17,095

Accruing modifications to borrowers experiencing financial difficulty (1):

Mortgage loans:

1-4 family residential

Investor owned

$

1,807

$

1,821

$

1,830

$

1,850

$

2,112

Owner occupied

2,062

2,116

2,171

2,288

2,313

Multifamily residential

Nonresidential properties

652

672

707

748

757

Construction and land

Non-mortgage loans:

Business

215

222

Consumer

Total accruing modifications to borrowers experiencing financial difficulty (1)

$

4,736

$

4,831

$

4,708

$

4,886

$

5,182

Total non-performing assets and accruing modifications to borrowers experiencing financial difficulty (1)

$

32,081

$

22,008

$

23,177

$

22,390

$

22,277

Total non-performing loans to total gross loans

1.18

%

0.78

%

0.89

%

0.87

%

0.89

%

Total non-performing assets to total assets

0.90

%

0.57

%

0.65

%

0.62

%

0.62

%

Total non-performing assets and accruing modifications to borrowers experiencing financial difficulty as a percentage of total assets (1)

1.06

%

0.73

%

0.82

%

0.79

%

0.81

%

(1)

Balances include both modifications to borrowers experiencing financial difficulty, in accordance with ASU 2022-02 adopted on January 1, 2023, and previously existing troubled debt restructurings.

(2)

Includes nonperforming mortgage loans held for sale.

Ponce Financial Group, Inc. and Subsidiaries

Average Balance Sheets

For the Three Months Ended December 31,

2024

2023

Average

Average

Outstanding

Average

Outstanding

Average

Balance

Interest

Yield/Rate (1)

Balance

Interest

Yield/Rate (1)

(Dollars in thousands)

Interest-earning assets:

Loans (2)

$

2,261,426

$

35,622

6.27

%

$

1,884,301

$

27,814

5.86

%

Securities (3)

507,510

4,860

3.81

%

582,563

5,715

3.89

%

Other (4)

179,701

2,404

5.32

%

96,070

1,421

5.87

%

Total interest-earning assets

2,948,637

42,886

5.79

%

2,562,934

34,950

5.41

%

Non-interest-earning assets

108,558

107,305

Total assets

$

3,057,195

$

2,670,239

Interest-bearing liabilities:

NOW/IOLA (5) (6)

$

68,776

$

119

0.69

%

$

75,926

$

181

0.95

%

Money market (6)

761,130

8,329

4.35

%

474,306

5,495

4.60

%

Savings

109,217

27

0.10

%

116,600

28

0.10

%

Certificates of deposit

783,335

8,104

4.12

%

559,713

5,103

3.62

%

Total deposits

1,722,458

16,579

3.83

%

1,226,545

10,807

3.50

%

Advance payments by borrowers

15,147

1

0.03

%

15,033

2

0.05

%

Borrowings

573,316

5,576

3.87

%

678,235

6,944

4.06

%

Total interest-bearing liabilities

2,310,921

22,156

3.81

%

1,919,813

17,753

3.67

%

Non-interest-bearing liabilities:

Non-interest-bearing demand (5)

191,355

211,434

Other non-interest-bearing liabilities

47,875

51,764

Total non-interest-bearing liabilities

239,230

263,198

Total liabilities

2,550,151

22,156

2,183,011

17,753

Total equity

507,044

487,228

Total liabilities and total equity

$

3,057,195

3.81

%

$

2,670,239

3.67

%

Net interest income

$

20,730

$

17,197

Net interest rate spread (7)

1.98

%

1.74

%

Net interest-earning assets (8)

$

637,716

$

643,121

Net interest margin (9)

2.80

%

2.66

%

Average interest-earning assets to interest-bearing liabilities

127.60

%

133.50

%

(1)

Annualized where appropriate.

(2)

Loans include loans and mortgage loans held for sale, at fair value.

(3)

Securities include available-for-sale securities and held-to-maturity securities.

(4)

Includes FHLBNY demand account, FHLBNY stock dividends and FRBNY demand deposits.

(5)

Includes reclassification of $55.7 million average outstanding balances from non-interest bearing demand to NOW/IOLA for the three months ended December 31, 2023.

(6)

Includes $0.2 million of interest expense reclassified from money market to NOW/IOLA for the three months ended December 31, 2023.

(7)

Net interest rate spread represents the difference between the weighted average yield on interest-earning assets and the weighted average rate of interest-bearing liabilities.

(8)

Net interest-earning assets represent total interest-earning assets less total interest-bearing liabilities.

(9)

Net interest margin represents net interest income divided by average total interest-earning assets.

Ponce Financial Group, Inc. and Subsidiaries

Average Balance Sheets

For the Years Ended December 31,

2024

2023

Average

Average

Outstanding

Average

Outstanding

Average

Balance

Interest

Yield/Rate

Balance

Interest

Yield/Rate

(Dollars in thousands)

Interest-earning assets:

Loans (1)

$

2,094,820

$

130,512

6.23

%

$

1,730,275

$

95,805

5.54

%

Securities (2)

548,641

21,289

3.88

%

606,815

23,342

3.85

%

Other (3)

192,403

10,836

5.63

%

119,923

6,720

5.60

%

Total interest-earning assets

2,835,864

162,637

5.74

%

2,457,013

125,867

5.12

%

Non-interest-earning assets

107,017

115,760

Total assets

$

2,942,881

$

2,572,773

Interest-bearing liabilities:

NOW/IOLA (4) (5)

$

74,796

$

662

0.89

%

$

70,993

$

1,314

1.85

%

Money market (5)

654,521

30,148

4.61

%

424,160

17,132

4.04

%

Savings

111,028

107

0.10

%

121,550

116

0.10

%

Certificates of deposit

676,306

27,768

4.11

%

528,999

16,571

3.13

%

Total deposits

1,516,651

58,685

3.87

%

1,145,702

35,133

3.07

%

Advance payments by borrowers

14,034

7

0.05

%

14,869

8

0.05

%

Borrowings

670,982

27,465

4.09

%

633,116

25,460

4.02

%

Total interest-bearing liabilities

2,201,667

86,157

3.91

%

1,793,687

60,601

3.38

%

Non-interest-bearing liabilities:

Non-interest-bearing demand (4)

191,155

241,510

Other non-interest-bearing liabilities

50,259

45,858

Total non-interest-bearing liabilities

241,414

287,368

Total liabilities

2,443,081

86,157

2,081,055

60,601

Total equity

499,800

491,718

Total liabilities and total equity

$

2,942,881

3.91

%

$

2,572,773

3.38

%

Net interest income

$

76,480

$

65,266

Net interest rate spread (6)

1.83

%

1.74

%

Net interest-earning assets (7)

$

634,197

$

663,326

Net interest margin (8)

2.70

%

2.66

%

Average interest-earning assets to

interest-bearing liabilities

128.81

%

136.98

%

(1)

Loans include loans and mortgage loans held for sale, at fair value.

(2)

Securities include available-for-sale securities and held-to-maturity securities.

(3)

Includes FHLBNY demand account, FHLBNY stock dividends and FRBNY demand deposits.

(4)

Includes reclassification of $48.8 million average outstanding balances from non-interest bearing demand to NOW/IOLA for the three months ended December 31, 2023.

(5)

Includes $1.3 million of interest expense reclassified from money market to NOW/IOLA for the year ended December 31, 2023.

(6)

Net interest rate spread represents the difference between the weighted average yield on interest-earning assets and the weighted average rate of interest-bearing liabilities.

(7)

Net interest-earning assets represent total interest-earning assets less total interest-bearing liabilities.

(8)

Net interest margin represents net interest income divided by average total interest-earning assets.

Ponce Financial Group, Inc. and Subsidiaries

Other Data

As of

December 31,

September 30,

June 30,

March 31,

December 31,

2024

2024

2024

2024

2023

Other Data

Common shares issued

24,886,711

24,886,711

24,886,711

24,886,711

24,886,711

Less treasury shares

925,497

1,067,248

1,074,979

1,096,214

1,101,191

Common shares outstanding at end of period

23,961,214

23,819,463

23,811,732

23,790,497

23,785,520

Book value per common share

$

11.71

$

11.74

$

11.45

$

11.29

$

11.20

Tangible book value per common share

$

11.71

$

11.74

$

11.45

$

11.29

$

11.20

Contact:

Sergio Vaccaro

Sergio.vaccaro@poncebank.net

718-931-9000

Source: Ponce Financial Group, Inc.