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First Federal of Northern Michigan Bancorp, Inc. Announces Second Quarter 2008 Earnings

17:00 EDT Friday, August 08, 2008

ALPENA, Mich., Aug. 8 /PRNewswire-FirstCall/ -- First Federal of Northern Michigan Bancorp, Inc. (Nasdaq: FFNM) (the "Company") reported a consolidated net loss of $251,000, or $0.09 per basic and diluted share, for the quarter ended June 30, 2008 compared to a consolidated net loss of $236,000, or $0.08 per basic and diluted share, for the quarter ended June 30, 2007.

The consolidated net loss for the six months ended June 30, 2008 was $283,000, or $0.10 per basic and diluted share, compared to $215,000, or $0.07 per basic and diluted share, for the six months ended June 30, 2007.

The major factors influencing the losses were our lower interest income and higher provision for loan loss period over period, as explained below in the "Results of Operations" section.

Michael W. Mahler, President and Chief Executive Officer of the Company, commented "This is a tough time in banking. Our customer base in Northeast Michigan is struggling in these economic times. We have seen substantial declines in property values in many of our markets. We have made some tough decisions in an effort to bolster our long-term prospects: we have closed two underperforming bank branches in the past two years, we have hired a full-time Chief Credit Officer with years of banking experience, and we have tightened our loan underwriting standards. At the same time, we have ample capital that will help buoy us through these difficult times, and we continue to look for prudent ways to grow the Bank and increase earnings."



    Selected Financial Ratios

                                            For the Three Months Ended June 30
                                                    2008             2007
    Performance Ratios:
    Net interest margin                             2.93%            3.15%
    Average interest rate spread                    2.48%            2.70%
    Return on average assets*                      -0.41%           -0.35%
    Return on average equity*                      -3.07%           -2.71%

    * Annualized


                                                            As of
                                              June 30, 2008  December 31, 2007
    Asset Quality Ratios
    Non-performing assets to total assets           3.57%            4.15%
    Non-performing loans to total loans             3.96%            4.54%
    Allowance for loan losses to
     non-performing assets                         32.35%           38.58%
    Allowance for loan losses to total loans        1.45%            1.95%

Financial Condition

Total assets of the Company at June 30, 2008 were $248.1 million, a decrease of $2.7 million, or 1.1%, over assets of $250.8 million at December 31, 2007. The ratio of total nonperforming assets to total assets was 3.57% at June 30, 2008 compared to 4.15% at December 31, 2007. Non-performing assets decreased by $1.6 million from December 31, 2007 to June 30, 2008 due primarily to the collection of SBA guarantees on two commercial loans and to the partial charge-off of one commercial real-estate loan. The Company is actively pursuing options to reduce the level of non-performing assets.

Stockholders' equity decreased by $558,000 from $32.5 million at December 31, 2007 to $31.9 million at June 30, 2008. The decrease in equity was attributable primary to the net loss for the six-month period of $283,000, dividends of $288,000 and an increase of $143,000 in the unrealized loss on available-for-sale securities.

Results of Operations

Interest income decreased to $3.5 million for the three months ended June 30, 2008 from $4.1 million for the year earlier period. Interest income decreased by $1.1 million to $7.1 million for the six-month period ended June 30, 2008 from $8.2 million for the same period in 2007. The decreases in interest income were due to three factors: a decrease in the average balance of our interest-earning assets due to reductions in the size of our loan portfolio, a decrease in the yield on interest-earning assets due in part to lower market interest rates, and an increase in the level of our non-performing loans period over period.

Interest expense decreased to $1.8 million for the three months ended June 30, 2008 from $2.1 million for the three months ended June 30, 2007. Interest expense for the six months ended June 30, 2008 decreased to $3.7 million from $4.3 million for the six months ended June 30, 2007. The decrease in interest expense for the three- and six-month periods was due primarily to a decrease in our cost of funds related to higher-costing certificates of deposits which matured and re-priced lower and due to lower interest rates for FHLB borrowings.

The Company's net interest margin decreased to 2.93% for the three-month period ended June 30, 2008 from 3.15% for the same period in 2007. During this time period, the average yield on interest-earning assets decreased 56 basis points to 6.00% from 6.56%, while the cost of funds decreased 35 basis points to 3.51% from 3.86%. For the six-month period ended June 30, 2008, the interest rate spread decreased to 2.51% from 2.60% for the same period in 2007. During this time period, the average yield on interest-earning assets decreased 39 basis points to 6.10% from 6.49%, while the cost of funds decreased 31 basis points to 3.59% from 3.90%.

The provision for loan losses for the three-month period ended June 30, 2008 was $342,000, as compared to $113,000 for the prior year period. For the six-month period ended June 30, 2008, the provision for loan losses was $367,000 as compared to $199,000 for the same period ended June 30, 2007. The increase in provision for both the three- and six-month periods related primarily to an additional provision for one large commercial relationship. The provision was based on management's review of the components of the overall loan portfolio, the status of non-performing loans and various subjective factors.

Non interest income decreased from $883,000 for the three months ended June 30, 2007 to $822,000 for the three months ended June 30, 2008. Non interest income decreased from $1.9 million for the six months ended June 30, 2007 to $1.8 million for the six months ended June 30, 2008. The decreases for both the three- and six-month periods were primarily attributed to a decrease in insurance brokerage commissions due to the sale in April 2008 of the exclusive Blue Cross Blue Shield insurance contract, partially offset by increases in service charges & other fees and mortgage banking activities income.

Non interest expense decreased from $3.1 million for the three months ended June 30, 2007 to $2.6 million for the three months ended June 30, 2008. Non interest expense decreased from $5.8 million for the six months ended June 30, 2007 to $5.3 million for the six months ended June 30, 2008. The decreases period over period were mainly the result of prepayment penalties of $293,000 paid on FHLB advances during the six months ended June 30, 2007, reductions in compensation and benefit expenses due to the closure of one of our under-performing branches and other cost-cutting measures, as well as a reduction in insurance brokerage commission expense due to the sale in April 2008 of the exclusive Blue Cross Blue Shield insurance contract.

Safe Harbor Statement

This news release and other releases and reports issued by the Company, including reports to the Securities and Exchange Commission, may contain "forward-looking statements." The Company cautions readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. The Company is including this statement for purposes of taking advantage of the safe-harbor provisions of the Private Securities Litigation Reform Act of 1995.



    First Federal of Northern Michigan Bancorp, Inc. and Subsidiaries
    Consolidated Balance Sheet

                                                   June 30,     December 31,
                                                     2008           2007
                                                 (Unaudited)
    ASSETS
    Cash and cash equivalents:
     Cash on hand and due from banks              $4,480,257     $3,567,858
    Overnight deposits with FHLB                   2,178,114      1,772,999
    Total cash and cash equivalents                6,658,371      5,340,857
    Securities AFS                                22,936,299     20,680,913
    Securities HTM                                 4,076,769      2,770,000
    Loans receivable, net of allowance for
     loan losses of $2,863,864 and
     $4,013,454 as of June 30, 2008 and
     December 31, 2007, respectively             195,083,817    201,333,427
    Foreclosed real estate and other
     repossessed assets                              998,229      1,279,543
    Real estate held for investment                        -        105,543
    Federal Home Loan Bank stock, at cost          4,196,900      4,196,900
    Premises and equipment                         7,310,029      7,619,016
    Accrued interest receivable                    1,504,977      1,699,706
    Intangible assets                              1,595,307      2,093,735
    Goodwill                                       1,408,604      1,396,854
    Other assets                                   2,344,398      2,314,797
    Total assets                                $248,113,700   $250,831,292


    LIABILITIES AND STOCKHOLDERS' EQUITY
    Liabilities:
    Deposits                                    $167,225,179   $164,469,673
    Advances from borrowers for taxes and
     insurance                                       267,694            729
    Federal Home Loan Bank advances and
     Note Payable                                 47,968,651     52,683,795
    Accrued expenses and other liabilities           706,629      1,173,550

    Total liabilities                            216,168,153    218,327,747

    Stockholders' equity:
    Common stock ($0.01 par value 20,000,000
     shares authorized 3,191,999 shares issued)       31,920         31,920
    Additional paid-in capital                    24,367,111     24,327,466
    Retained earnings, restricted                          -              -
    Retained earnings                             11,845,294     12,416,364
    Treasury stock at cost (307,750 shares)       (2,963,918)    (2,963,918)
    Unallocated ESOP                                (908,431)      (958,651)
    Unearned compensation                           (348,648)      (414,549)
    Accumulated other comprehensive
     (loss) income                                   (77,781)        64,913
    Total stockholders' equity                    31,945,547     32,503,545

    Total liabilities and stockholders'
     equity                                     $248,113,700   $250,831,292



    First Federal of Northern Michigan Bancorp, Inc. and Subsidiaries
    Consolidated Statement of Operations

                               For the Three Months    For the Six Months
                                   Ended June 30,        Ended June 30,
                                  2008        2007       2008       2007
                                    (Unaudited)            (Unaudited)
    Interest income:
    Interest and fees
     on loans                 $3,143,876  $3,601,249 $6,418,423 $7,187,176
    Interest and dividends
     on investments              239,668     434,649    516,245    934,001
    Interest on mortgage-
     backed securities           107,892      21,558    146,292     66,527
    Total interest income      3,491,436   4,057,456  7,080,960  8,187,704

    Interest expense:
    Interest on deposits       1,241,813   1,377,441  2,536,265  2,809,351
    Interest on borrowings       548,412     737,095  1,121,331  1,539,181
    Total interest expense     1,790,225   2,114,536  3,657,596  4,348,532

    Net interest income        1,701,211   1,942,921  3,423,364  3,839,172
    Provision for loan losses    342,264     113,351    367,234    198,980
    Net interest income after
     provision for loan losses 1,358,947   1,829,570  3,056,130  3,640,192

    Non Interest income:
    Service charges and
     other fees                  237,110     215,961    463,285    412,975
    Mortgage banking
     activities                  125,912     111,547    230,718    199,431
    (Loss) gain on sale of
     available-for-sale
     investments                       -     (96,655)    16,052    (96,655)
    Net gain (loss) on sale
     of premises and equipment,
    real estate owned and
     other repossessed assets     25,894     (10,585)    23,093    (12,418)
    Other                         26,251      13,409     49,281     25,337
    Insurance & Brokerage
     Commissions                 407,166     649,179  1,017,197  1,341,999
    Total non interest income    822,333     882,856  1,799,626  1,870,669

    Non interest expenses:
    Compensation and employee
     benefits                  1,432,159   1,522,100  2,909,596  3,090,927
    SAIF Insurance Premiums       32,607       5,367     51,795     10,866
    Advertising                   41,500      44,802     81,146     85,321
    Occupancy                    377,690     376,323    723,067    743,940
    Amortization of
     intangible assets           100,162     123,314    225,164    248,195
    Service Bureau Charges        85,716      87,640    168,085    163,585
    Insurance & Brokerage
     Commission Expense           87,166     233,398    311,043    474,198
    Professional Services        109,018      90,627    201,366    170,906
    Other                        292,630     620,555    609,443    905,885
    Total non interest
     expenses                  2,558,648   3,104,126  5,280,705  5,893,823

    Loss before income
     tax benefit                (377,368)   (391,700)  (424,949)  (382,962)
    Income tax benefit          (126,381)   (155,302)  (142,304)  (168,325)
    Net loss                   $(250,987)  $(236,398) $(282,645) $(214,637)

    Per share data:
    Basic loss per share          $(0.09)     $(0.08)    $(0.10)    $(0.07)
    Weighted average number
     of shares outstanding     2,884,249   2,900,329  2,884,249  2,966,449

    Diluted loss per share        $(0.09)     $(0.08)    $(0.10)    $(0.07)
    Weighted average number
     of shares outstanding,
     including dilutive
     stock options             2,884,249   2,900,329  2,884,249  2,966,449

    Dividends per common share     $0.05       $0.05      $0.10     $ 0.10

SOURCE First Federal of Northern Michigan Bancorp, Inc.

For further information: Amy E. Essex, Chief Financial Officer, Treasurer & Corporate Secretary of First Federal of Northern Michigan Bancorp, Inc., +1-989-356-9041

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