Burke & Herbert Financial Services Corp. Announces First Quarter 2025 Results, Declares Common Stock Dividend, and Announces Share Repurchase Program

Burke & Herbert Financial Services Corp. (the “Company” or “Burke & Herbert”) (Nasdaq: BHRB) reported financial results for the quarter year ended March31, 2025, and disclosed that, at its meeting on April24, 2025, the board of directors declared a $0.55 per share regular cash dividend to be paid on June2, 2025, to shareholders of record as of the close of business on May15, 2025.

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In addition, the Company announced that its board of directors has authorized a share repurchase program (“program”), pursuant to which the Company may purchase up to $50.0 million of Burke & Herbert common shares in the open market or in privately negotiated transactions. The timing and price of repurchases as well as the actual number of shares repurchased under the program will be at the discretion of the Company and will depend on a variety of factors, including general market conditions, the stock price, share availability, alternate uses of capital, the Company's financial performance, and other factors. The program may be discontinued, suspended or reimplemented at any time at the Company's discretion.

Q1 2025 Highlights

— For the quarter, net income applicable to common shares totaled $27.0 million, and diluted earnings per common share (“EPS”) was $1.80. For the quarter ended December 31, 2024, net income applicable to common shares totaled $19.6 million, and diluted EPS was $1.30. For the quarter ended December 31, 2024, adjusted (non-GAAP1) operating net income applicable to common shares totaled $26.6 million and adjusted diluted (non-GAAP1) EPS was $1.77.

— For the quarter, the annualized return on average assets was 1.41% and the annualized return on average equity was 14.57%.

— Ending total gross loans were $5.6 billion and ending total deposits were $6.5 billion; ending loan-to-deposit ratio was 86.3%. The net interest margin (non-GAAP1) was 4.18% for the first quarter.

— The balance sheet remains strong with ample liquidity. Total liquidity, including all available borrowing capacity with cash and cash equivalents, totaled $4.2 billion at the end of the first quarter.

— Asset quality remains stable across the loan portfolio with adequate reserves.

— The Company continues to be well-capitalized, ending the quarter with 11.7%2 Common Equity Tier 1 capital to risk-weighted assets, 14.7%2 Total risk-based capital to risk-weighted assets, and a leverage ratio of 10.1%.2

From David P. Boyle, Company Chair and Chief Executive Officer

“I'm pleased with our first quarter results that represent the first full quarter following our merger-related systems conversion. The balance sheet remains strong with ample liquidity, solid capital ratios, and adequate loss reserves. Expense management improved even as we continue to make investments for the long-term, including technology improvements to drive efficiency, our expansion in Bethesda, Maryland, and Richmond, Virginia, and the relocation of certain operating activities to lower cost markets. With this start to 2025, we are well-positioned for disciplined growth that should deliver increased value for our customers, employees, communities, and shareholders.”

Results of Operations

First Quarter2025 compared to Fourth Quarter 2024

The Company reported first quarter 2025 net income applicable to common shares of $27.0 million, or $1.80 per diluted common share, compared to fourth quarter 2024 net income to applicable to common shares of $19.6 million, or $1.30 per diluted common share.

Included in the fourth quarter of 2024 were pre-tax charges of $8.9 million of expenses related to the merger with Summit. Excluding these items from the fourth quarter of 2024 on a tax effected basis, adjusted (non-GAAP1) operating income was $26.6 million, or $1.77 per diluted common share.

— Period-end total gross loans were $5.6 billion at March 31, 2025, a decrease of $24.7 million from December 31, 2024, primarily due to the exiting of loans that do not align with the Company's desired risk profile.

— Period-end total deposits were $6.5 billion at March 31, 2025, an increase of $26.6 million from December 31, 2024 as the Company continues its focus on deposit gathering strategies.

— Net interest income for the quarter was $73.0 million compared to $70.7 million in the prior quarter due to a decrease in interest expense of $4.3 million, partially offset by a decrease in interest income of $2.0 million. Lower interest expense was primarily attributable to lower deposit costs and the decrease in interest income was due to lower loan and security interest income. Lower loan interest income was mainly due to lower loan accretion related to purchase accounting treatment.

— Net interest margin on a fully taxable equivalent basis (non-GAAP1) increased to 4.18% versus 3.91% in the fourth quarter of 2024, primarily due to an increase in yield from interest earning assets combined with a lower rate on interest-bearing liabilities compared to the fourth quarter of 2024. The increase in yield from interest earning assets was slightly offset by lower accelerated loan accretion income when compared to the fourth quarter of 2024.

— Accretion income on loans during the quarter was $11.4 million, and the amortization expense impact on interest expense was $2.2 million, or 12.9 bps of net interest margin, in the first quarter of 2025. In the prior quarter, accretion income on loans during the quarter was $12.0 million, and the amortization expense impact on interest expense was $3.8 million, or 11.4 bps of net interest margin.

— The cost of total deposits, including non-interest bearing deposits, was 1.99% in the first quarter of 2025, compared to 2.17% in the fourth quarter of 2024. The decrease in the cost of total deposits is due to a decrease in the rate as the balance of interest-bearing deposits increased by $24.1 million.

— The Company recorded a provision expense on loans in the first quarter of 2025 of $900.0 thousand reflective of economic uncertainty.

— The allowance for credit losses at March 31, 2025, was $67.8 million, or 1.2% of total loans.

— Total non-interest income for the first quarter of 2025 was $10.0 million compared to $11.8 million in the prior quarter, primarily due to a gain on sale of securities and collection of death proceeds from company owned-life insurance which increased non-interest income by $1.4 million in the fourth quarter of 2024 compared to the first quarter of 2025.

— Non-interest expense for the first quarter of 2025 was $49.7 million compared to $52.5 million adjusted non-interest expense (non-GAAP1) in the fourth quarter of 2024, primarily reflecting cost save realizations following the merger-related conversion that occurred in the fourth quarter of 2024.

Regulatory capital ratios2

The Company continues to be well-capitalized with capital ratios that are above regulatory requirements. As of March31, 2025, our Common Equity Tier 1 capital to risk-weighted asset and Total risk-based capital to risk-weighted asset ratios were 11.7%2and 14.7%2, respectively, and significantly above the well-capitalized requirements of 6.5% and 10%, respectively. The leverage ratio was 10.1%2compared to a 5% level to be considered well-capitalized.

Burke & Herbert Bank & Trust Company (“the Bank”), the Company's wholly-owned bank subsidiary, also continues to be well-capitalized with capital ratios that are above regulatory requirements. As of March31, 2025, the Bank's Common Equity Tier 1 capital to risk-weighted asset and Total risk-based capital to risk-weighted asset ratios were 13.5%2and 14.6%,2respectively, and significantly above the well-capitalized requirements. In addition, the Bank's leverage ratio of 11.2%2is considered to be well-capitalized.

For more information about the Company's financial condition, including additional disclosures pertinent to recent events in the banking industry, please see our financial statements and supplemental information attached to this release.

About Burke & Herbert

Burke & Herbert Financial Services Corp. is the financial holding company for Burke & Herbert Bank & Trust Company. Burke & Herbert Bank & Trust Company is the oldest continuously operating bank under its original name headquartered in the greater Washington, D.C. metropolitan area. With over 75 branches across Delaware, Kentucky, Maryland, Virginia, and West Virginia, Burke & Herbert Bank & Trust Company offers a full range of business and personal financial solutions designed to meet customers' banking, borrowing, and investment needs. Learn more at investor.burkeandherbertbank.com.

Cautionary Note Regarding Forward-Looking Statements

This communication contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, with respect to the beliefs, goals, intentions, and expectations of the Company regarding revenues, earnings, earnings per share, loan production, asset quality, and capital levels, among other matters; our estimates of future costs and benefits of the actions we may take; our assessments of expected losses on loans; our assessments of interest rate and other market risks; our ability to achieve our financial and other strategic goals; and other statements that are not historical facts.

Forward-looking statements are typically identified by such words as “believe,” “expect,” “anticipate,” “intend,” “outlook,” “estimate,” “forecast,” “project,” “will,” “should,” and other similar words and expressions, and are subject to numerous assumptions, risks, and uncertainties, which change over time. Additionally, forward-looking statements speak only as of the date they are made; the Company does not assume any duty, does not undertake, and specifically disclaims any obligation to update such forward-looking statements, whether written or oral, that may be made from time to time, whether because of new information, future events, or otherwise, except as required by law. Furthermore, because forward-looking statements are subject to assumptions and uncertainties, actual results or future events could differ, possibly materially, from those indicated in or implied by such forward-looking statements because of a variety of factors, many of which are beyond the control of the Company. Further, factors identified herein are not necessarily all of the factors that could cause the Company's actual results, performance or achievements to differ materially from those expressed in or implied by any of the forward-looking statements. Other factors, including unknown or unpredictable factors, also could harm the Company. Accordingly, you should consider all of these risks, uncertainties and other factors carefully in evaluating all such forward-looking statements made by the Company and not place undue reliance on forward-looking statements.

The risks and uncertainties that could cause actual results to differ from those described in the forward-looking statements include, but are not limited to, the following: costs or difficulties associated with newly developed or acquired operations; changes in general economic, political, or market trends (either nationally or locally in the areas in which we conduct, or will conduct, business), including inflation, changes in interest rates, market volatility and monetary fluctuations, and changes in federal government policies and practices, as well as the impact from recently announced and future tariffs on the markets we serve; increased competition; changes in consumer confidence and demand for financial services, including changes in consumer borrowing, repayment, investment, and deposit practices; changes in asset quality and credit risk; our ability to control costs and expenses; adverse developments in borrower industries or declines in real estate values; changes in and compliance with federal and state laws and regulations that pertain to our business and capital levels; our ability to raise capital as needed; the impact, extent and timing of technological changes; the effects of any cybersecurity breaches; and the other factors discussed in the “Risk Factors” and “Management's Discussion and Analysis of Financial Condition and Results of Operations” section of the Company's Annual Report on Form 10-K for the year ended December 31, 2024, the Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, 2024, June 30, 2024, September 30, 2024, and other reports the Company files with the SEC.

Burke & Herbert Financial Services Corp.Consolidated Statements of Income (unaudited)(In thousands) Three Months Ended March 31, December 31, 2025 2024 2024Interest incomeTaxable loans, including fees $ 97,031 $ 28,045 $ 97,903Tax-exempt loans, including fees 46 – 37Taxable securities 9,487 8,943 9,868Tax-exempt securities 3,267 1,361 3,191Other interest income 955 396 1,794Total interest income 110,786 38,745 112,793Interest expenseDeposits 31,851 12,931 35,919Short-term borrowings 3,192 3,655 3,383Subordinated debt 2,729 – 2,754Other interest expense 27 28 27Total interest expense 37,799 16,614 42,083Net interest income 72,987 22,131 70,710Credit loss expense (recapture) – loans and available-for-sale 900 (670) 960securitiesCredit loss (recapture) – off-balance sheet credit exposures (399) – (127)Total provision for (recapture of) credit losses 501 (670) 833Net interest income after credit loss expense 72,486 22,801 69,877Non-interest incomeFiduciary and wealth management 2,443 1,419 2,429Service charges and fees 2,089 1,606 4,447Net gains on securities 1 – 744Income from company-owned life insurance 1,193 547 1,887Other non-interest income 4,297 682 2,284Total non-interest income 10,023 4,254 11,791Non-interest expenseSalaries and wages 20,941 9,518 25,818Pensions and other employee benefits 5,136 2,365 4,840Occupancy 4,045 1,538 3,630Equipment rentals, depreciation and maintenance 4,084 1,281 4,531Other operating 15,458 6,463 22,591Total non-interest expense 49,664 21,165 61,410Income before income taxes 32,845 5,890 20,258Income tax expense 5,644 678 465Net income 27,201 5,212 19,793Preferred stock dividends 225 – 225Net income applicable to common shares $ 26,976 $ 5,212 $ 19,568
Burke & Herbert Financial Services Corp.Consolidated Balance Sheets(In thousands) March 31, 2025 December 31, 2024 (Unaudited) (Audited)AssetsCash and due from banks $ 63,294 $ 35,554Interest-earning deposits with banks 85,552 99,760Cash and cash equivalents 148,846 135,314Securities available-for-sale, at fair value 1,436,869 1,432,371Restricted stock, at cost 35,112 33,559Loans held-for-sale, at fair value 1,302 2,331Loans 5,647,507 5,672,236Allowance for credit losses (67,753) (68,040)Net loans 5,579,754 5,604,196Other real estate owned 2,625 2,783Premises and equipment, net 132,289 132,270Accrued interest receivable 34,481 34,454Intangible assets 53,002 57,300Goodwill 32,842 32,783Company-owned life insurance 184,018 182,834Other assets 196,950 161,990Total Assets $ 7,838,090 $ 7,812,185Liabilities and Shareholders' EquityLiabilitiesNon-interest-bearing deposits $ 1,382,427 $ 1,379,940Interest-bearing deposits 5,159,444 5,135,299Total deposits 6,541,871 6,515,239Short-term borrowings 300,000 365,000Subordinated debentures, net 96,212 94,872Subordinated debentures owed to unconsolidated subsidiary trusts 17,077 17,013Accrued interest and other liabilities 124,930 89,904Total Liabilities 7,080,090 7,082,028Shareholders' EquityPreferred stock and surplus 10,413 10,413Common stock 7,777 7,770Common stock, additional paid-in capital 402,682 401,172Retained earnings 452,736 434,106Accumulated other comprehensive income (loss) (88,024) (95,720)Treasury stock (27,584) (27,584)Total Shareholders' Equity 758,000 730,157Total Liabilities and Shareholders' Equity $ 7,838,090 $ 7,812,185
Burke & Herbert Financial Services Corp.Details of Net Interest Margin (unaudited)For the three months endedDetails of Net Interest Margin – Yield Percentages March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Interest-earning assets:Loans:Taxable loans 6.96% 6.91% 7.34% 7.33% 5.41%Tax-exempt loans 5.80 5.87 5.63 5.55 -Total loans 6.96 6.91 7.34 7.33 5.41Interest-earning deposits and 5.76 4.48 3.43 3.54 3.82fed funds soldSecurities:Taxable securities 3.85 3.82 4.05 4.48 3.63Tax-exempt securities 3.85 3.55 3.58 3.05 2.67Total securities 3.85 3.75 3.91 4.05 3.43Total interest-earning assets 6.31% 6.22% 6.56% 6.49% 4.66%Interest-bearing liabilities:Deposits:Interest-bearing demand 2.16% 2.51% 3.19% 3.00% 0.63%Money market & savings 2.02 1.60 1.43 1.53 1.97Brokered CDs & time 3.85 4.55 4.82 4.55 4.12depositsTotal interest-bearing 2.53 2.76 3.02 2.90 2.41depositsBorrowings:Short-term borrowings 3.88 4.17 4.06 4.38 4.82Subordinated debt 9.85 9.87 10.16 10.30 -borrowings and otherTotal interest-bearing 2.76% 2.98% 3.21% 3.14% 2.71%liabilitiesTaxable-equivalent net 3.55 3.24 3.35 3.35 1.95interest spreadBenefit from use of non- 0.63 0.67 0.72 0.71 0.73interest-bearing depositsTaxable-equivalent net 4.18% 3.91% 4.07% 4.06% 2.68%interest margin (non-GAAP1)
Burke & Herbert Financial Services Corp.Details of Net Interest Margin (unaudited)For the three months ended(In thousands)Details of Net Interest Margin – Average Balances March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Interest-earning assets:Loans:Taxable loans $ 5,651,937 $ 5,634,157 $ 5,621,531 $ 4,481,993 $ 2,085,826Tax-exempt loans 4,057 3,115 4,310 3,041 -Total loans 5,655,994 5,637,272 5,625,841 4,485,034 2,085,826Interest-earning deposits and 40,757 152,537 175,265 94,765 41,692fed funds soldSecurities:Taxable securities 1,039,391 1,031,024 996,749 988,492 989,875Tax-exempt securities 435,789 452,937 440,781 426,092 259,699Total securities 1,475,180 1,483,961 1,437,530 1,414,584 1,249,574Total interest-earning assets $ 7,171,931 $ 7,273,770 $ 7,238,636 $ 5,994,383 $ 3,377,092Interest-bearing liabilities:Deposits:Interest-bearing demand $ 2,216,243 $ 2,560,445 $ 2,144,567 $ 1,587,914 $ 489,779Money market & savings 1,633,307 1,366,276 1,725,387 1,480,985 922,732Brokered CDs & time 1,253,841 1,247,900 1,328,076 1,141,758 745,945depositsTotal interest-bearing 5,103,391 5,174,621 5,198,030 4,210,657 2,158,456depositsBorrowings:Short-term borrowings 336,245 325,084 304,849 376,063 307,446Subordinated debt 112,383 111,021 109,557 72,643 -borrowings and otherTotal interest-bearing $ 5,552,019 $ 5,610,726 $ 5,612,436 $ 4,659,363 $ 2,465,902liabilitiesNon-interest-bearing deposits $ 1,371,615 $ 1,411,202 $ 1,389,134 $ 1,207,443 $ 812,199
Burke & Herbert Financial Services Corp.Supplemental Information (unaudited)As of or for the three months ended(In thousands, except ratios and per share amounts) March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Per common share informationBasic earnings (loss) $ 1.80 $ 1.31 $ 1.83 $ (1.41) $ 0.70Diluted earnings (loss) 1.80 1.30 1.82 (1.41) 0.69Cash dividends 0.55 0.55 0.53 0.53 0.53Book value 49.90 48.08 48.63 45.72 42.92Tangible book value 44.17 42.06 42.32 39.11 42.92(non-GAAP1)Balance sheet-related (at period end, unless otherwise indicated)Assets $ 7,838,090 $ 7,812,185 $ 7,864,913 $ 7,810,193 $ 3,696,390Average interest-earning assets 7,171,931 7,273,770 7,238,636 5,994,383 3,377,092Loans (gross) 5,647,507 5,672,236 5,574,037 5,616,724 2,118,155Loans (net) 5,579,754 5,604,196 5,506,220 5,548,707 2,093,549Securities, available-for- 1,436,869 1,432,371 1,436,431 1,414,870 1,275,520sale, at fair valueIntangible assets 53,002 57,300 61,598 65,895 -Goodwill 32,842 32,783 32,783 32,783 -Non-interest-bearing 1,382,427 1,379,940 1,392,123 1,397,030 822,767depositsInterest-bearing deposits 5,159,444 5,135,299 5,208,702 5,242,541 2,167,346Deposits, total 6,541,871 6,515,239 6,600,825 6,639,571 2,990,113Brokered deposits 246,902 244,802 345,328 403,668 370,847Uninsured deposits 1,943,227 1,926,724 1,999,403 1,931,786 700,846Short-term borrowings 300,000 365,000 320,163 285,161 360,000Subordinated debt, net 113,289 111,885 110,482 109,064 -Unused borrowing 4,082,879 4,092,378 2,353,963 2,162,112 704,233capacity3Total equity 758,000 730,157 738,059 693,126 319,308Total common equity 747,587 719,744 727,646 682,713 319,308Accumulated other (88,024) (95,720) (75,758) (100,430) (100,954)comprehensive income(loss)
Burke & Herbert Financial Services Corp.Supplemental Information (unaudited)As of or for the three months ended(In thousands, except ratios and per share amounts) March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Income statementInterest income $ 110,786 $ 112,793 $ 118,526 $ 96,097 $ 38,745Interest expense 37,799 42,083 45,347 36,332 16,614Non-interest income 10,023 11,791 10,616 9,505 4,254Total revenue (non- 83,010 82,501 83,795 69,270 26,385GAAP1)Non-interest expense 49,664 61,410 50,826 64,432 21,165Pretax, pre-provision 33,346 21,091 32,969 4,838 5,220earnings (non-GAAP1)Provision for (recapture 501 833 147 23,910 (670)of) credit lossesIncome (loss) before 32,845 20,258 32,822 (19,072) 5,890income taxesIncome tax expense 5,644 465 5,200 (2,153) 678(benefit)Net income (loss) 27,201 19,793 27,622 (16,919) 5,212Preferred stock dividends 225 225 225 225 -Net income (loss) $ 26,976 $ 19,568 $ 27,397 $ (17,144) $ 5,212applicable to commonsharesRatiosReturn on average assets 1.41% 1.00% 1.40% (1.06)% 0.58%(annualized)Return on average equity 14.57 10.49 15.20 (12.44) 6.67(annualized)Net interest margin (non- 4.18 3.91 4.07 4.06 2.68GAAP1)Efficiency ratio 59.83 74.44 60.66 93.02 80.22Loan-to-deposit ratio 86.33 87.06 84.44 84.59 70.84Common Equity Tier 1 11.72 11.53 11.40 10.91 16.56(CET1) capital ratio2Total risk-based capital 14.73 14.57 14.45 13.91 17.54ratio2Leverage ratio2 10.09 9.80 9.66 9.04 11.36Allowance coverage ratio 1.20 1.20 1.22 1.21 1.16Allowance for credit 104.63 177.34 189.05 207.10 91.99losses as a percentage ofnon-performing loansNon-performing loans as 1.15 0.68 0.64 0.58 1.26a percentage of totalloansNon-performing assets as 0.86 0.53 0.49 0.46 0.72a percentage of totalassetsNet charge-offs to 8.5 bps 5.2 bps 2.0 bps 5.4 bps 0.5 bpsaverage loans(annualized)
Burke & Herbert Financial Services Corp.Non-GAAP Reconciliations (unaudited)(In thousands, except ratios and per share amounts)Operating net income, adjusted diluted EPS, and adjusted non-interest expense (non-GAAP1) For the three months ended March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Net income (loss) $ 26,976 $ 19,568 $ 27,397 $ (17,144) $ 5,212applicable to common sharesAdd back significantitems (tax effected):Merger-related – 7,069 2,449 18,806 537Day 2 non-PCD – – – 23,305 -ProvisionTotal significant items – 7,069 2,449 42,111 537Operating net income $ 26,976 $ 26,637 $ 29,846 $ 24,967 $ 5,749Weighted average 15,026,376 15,038,442 15,040,145 12,262,979 7,527,489dilutive sharesAdjusted diluted $ 1.80 $ 1.77 $ 1.98 $ 2.04 $ 0.76EPS4Non-interest expense $ 49,664 $ 61,410 $ 50,826 $ 64,432 $ 21,165Remove significant items:Merger-related – 8,948 3,101 23,805 680Total significant items $ – $ 8,948 $ 3,101 $ 23,805 $ 680Adjusted non-interest $ 49,664 $ 52,462 $ 47,725 $ 40,627 $ 20,485expense

Operating net income is a non-GAAP measure that is derived from net income adjusted for significant items. The Company believes that operating net income is useful in periods with certain significant items such as merger-related expenses or Day 2non-PCD provision. The operating net income is more reflective of management's ability to grow the business and manage expenses. Adjusted non-interest expense also removes these significant items, such as merger-related expenses. Management believes it represents a more normalized non-interest expense total for periods with identified significant items.

Total Revenue (non-GAAP1) For the three months ended March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Interest income $ 110,786 $ 112,793 $ 118,526 $ 96,097 $ 38,745Interest expense 37,799 42,083 45,347 36,332 16,614Non-interest income 10,023 11,791 10,616 9,505 4,254Total revenue (non- $ 83,010 $ 82,501 $ 83,795 $ 69,270 $ 26,385GAAP1)

Total revenue is a non-GAAP measure and is derived from total interest income less total interest expense plus total non-interest income. We believe that total revenue is a useful tool to determine how the Company is managing its business and demonstrates how stable our revenue sources are from period to period.

Burke & Herbert Financial Services Corp.Non-GAAP Reconciliations (unaudited)(In thousands, except ratios and per share amounts)Pretax, Pre-Provision Earnings (non-GAAP1) For the three months ended March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Income (loss) before taxes $ 32,845 $ 20,258 $ 32,822 $ (19,072) $ 5,890Provision for (recapture of) credit losses 501 833 147 23,910 (670)Pretax, pre- $ 33,346 $ 21,091 $ 32,969 $ 4,838 $ 5,220provision earnings(non-GAAP1)

Pretax, pre-provision earnings is a non-GAAP measure and is based on adjusting income before income taxes and to exclude provision for (recapture of) credit losses. We believe that pretax, pre-provision earnings is a useful tool to help evaluate the ability to provide for credit costs through operations and provides an additional basis to compare results between periods by isolating the impact of provision for (recapture of) credit losses, which can vary significantly between periods.

Tangible Common Equity (non-GAAP1) For the three months ended March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Common shareholders' equity $ 747,587 $ 719,744 $ 727,646 $ 682,713 $ 319,308Less:Intangible assets 53,002 57,300 61,598 65,895 -Goodwill 32,842 32,783 32,783 32,783 -Tangible common equity $ 661,743 $ 629,661 $ 633,265 $ 584,035 $ 319,308(non-GAAP1)Shares outstanding at end 14,982,807 14,969,104 14,963,003 14,932,169 7,440,025of periodTangible book value per $ 44.17 $ 42.06 $ 42.32 $ 39.11 $ 42.92common share

In management's view, tangible common equity measures are capital adequacy metrics that may be meaningful to the Company, as well as analysts and investors, in assessing the Company's use of equity and in facilitating comparisons with peers. These non-GAAP measures are valuable indicators of a financial institution's capital strength because they eliminate intangible assets from stockholders' equity and retain the effect of accumulated other comprehensive income/(loss) in stockholders' equity.

Burke & Herbert Financial Services Corp.Non-GAAP Reconciliations (unaudited)(In thousands, except ratios and per share amounts)Net Interest Margin & Taxable-Equivalent Net Interest Income (non-GAAP1) As of or for the three months ended March 31 December 31 September 30 June 30 March 31 2025 2024 2024 2024 2024Net interest income $ 72,987 $ 70,710 $ 73,179 $ 59,765 $ 22,131Taxable-equivalent adjustments 881 858 847 688 362Net interest income $ 73,868 $ 71,568 $ 74,026 $ 60,453 $ 22,493(Fully Taxable-Equivalent – FTE)Average interest-earning $ 7,171,931 $ 7,273,770 $ 7,238,636 $ 5,994,383 $ 3,377,092assetsNet interest margin 4.18% 3.91% 4.07% 4.06% 2.68%(non-GAAP1)

The interest income earned on certain earning assets is completely or partially exempt from federal income tax. As such, these tax-exempt instruments typically yield lower returns than taxable investments. To provide more meaningful comparisons of net interest income, we use net interest income on a fully taxable-equivalent (FTE) basis by increasing the interest income earned on tax-exempt assets to make it fully equivalent to interest income earned on taxable investments. FTE net interest income is calculated by adding the tax benefit on certain financial interest earning assets, whose interest is tax-exempt, to total interest income then subtracting total interest expense. Management believes FTE net interest income is a standard practice in the banking industry, and when net interest income is adjusted on an FTE basis, yields on taxable, nontaxable, and partially taxable assets are comparable; however, the adjustment to an FTE basis has no impact on net income and this adjustment is not permitted under GAAP. FTE net interest income is only used for calculating FTE net interest margin, which is calculated by annualizing FTE net interest income and then dividing by the average earning assets. The tax rate used for this adjustment is 21%. Net interest income shown elsewhere in this presentation is GAAP net interest income.

(1) Non-GAAP financial measures referenced in this release are used by management to measure performance in operating the business that management believes enhances investors' ability to better understand the underlying business performance and trends related to core business activities. Reconciliations of non-GAAP operating measures to the most directly comparable GAAP financial measures are included in the non-GAAP reconciliation tables in this release. Non-GAAP measures should not be used as a substitute for the closest comparable GAAP measurements.(2) Ratios as of March 31, 2025, are estimated.(3) Includes Federal Home Loan Bank, Borrower-in-Custody (BIC), and correspondent bank availability.(4) Weighted average diluted shares for Q2 2024 calculated only for computation of adjusted diluted EPS. Weighted average diluted shares for GAAP diluted EPS are the same as shares for calculating basic EPS due to theantidilutive effect of the diluted shares when considering the GAAP net loss for the quarter.

CONTACT:Investor Relations703-666-3555bhfsir@burkeandherbertbank.com

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SOURCE Burke & Herbert Financial Services Corp.

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