Financial Results slide image

Financial Results

• U.S. Personal & Commercial Banking PPPT² up Q/Q as lower expenses offset environmental pressure on revenues Amounts that follow are in U.S. dollars: Reported Adjusted¹ • Adjusted net income down 4% Y/Y (reported 16%) Adjusted¹ PPPT² up 19% Y/Y (reported 8%), primarily due to the inclusion of Bank of the West (BOTW); up 7% Q/Q (reported 8%) (US$MM) Q1 24 Y/Y Q/Q Q1 24 Y/Y Q/Q Net interest income (teb)³ 1,537 44% 1% 1,537 44% 1% Non-interest revenue 296 32% (2)% 296 32% (2)% Revenue (teb) 3 1,833 42% 1% 1,833 42% 1% - Revenue³ up 42% Y/Y; up 1% Q/Q NII³ up 44% Y/Y; up 1% Q/Q, primarily due to higher deposit balances, partially offset by a Bank of the West conversion adjustment in the prior quarter NIM³ down 11 bps Y/Y; flat Q/Q, driven by lower deposit margins as customers migrate to higher cost deposits offset by favourable change in balance sheet mix as deposits have grown faster than loans NIR up 32% Y/Y; down 2% Q/Q Adjusted¹ expenses up 68% Y/Y (reported up 80%); down 4% Q/Q on an adjusted and reported basis, primarily due to efficiency initiatives Expenses 1,094 80% (4)% 1,019 68% (4)% PPPT² 739 8% 8% 814 19% 7% Total PCL (recovery) 217 $176 $88 217 $176 $88 Net Income 419 (16)% (3)% 475 (4)% (4)% Net Income (CDE$) 560 (16)% (5)% 635 (5)% (5)% Efficiency Ratio (%) 59.7 1,270 bps (270) bps 55.6 870 bps (260) bps ROE (%) 6.5 (1,220) bps (60) bps 7.4 (1,130) bps (70) bps Net Income¹ and NIM³ Trends 3.97 3.99 • Total provision for credit losses $217MM (impaired provision of $137MM and performing provision of $80MM) 3.86 3.78 3.86 Average loans & acceptances up 48% Y/Y; down less than 1% Q/Q (up 2% excluding sale of RV loan portfolio) Average deposits up 45% Y/Y and 2% Q/Q Prior period amounts have been reclassified to conform with the current period presentation 596 539 495 496 490 475 434 433 419 376 Q1'23 Q2'23 Q3'23 Q4'23 Q1'24 Reported Net Income ($MM) Adjusted Net Income ($MM) -NIM (%) 1 Adjusted results and measures are non-GAAP. See slide 37 and 42 for more information and slide 38 for adjustments to reported results 2 Reported and adjusted pre-provision pre-tax earnings (PPPT) are non-GAAP measures. See slide 37 for more information and slide 40 for calculation of PPPT 3 Operating group revenue, NII, income taxes and net interest margin are stated on a taxable equivalent basis (teb). The teb adjustment (Q1'24 $7MM, Q4'23 $7MM, Q1'23 $6MM) is offset in Corporate Services. Efficiency ratio is calculated based on revenue (teb) BMOM . Financial Results ⚫ February 27, 2024 15
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