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First Financial Corporation Reports Third Quarter Results

TERRE HAUTE, Ind., Oct. 28, 2025 (GLOBE NEWSWIRE) -- First Financial Corporation (NASDAQ:THFF) today announced results for the third quarter of 2025.

  • Net income was $20.8 million compared to $8.7 million reported for the same period of 2024;
  • Diluted net income per common share of $1.75 compared to $0.74 for the same period of 2024;
  • Return on average assets was 1.48% compared to 0.64% for the three months ended September 30, 2024;
  • Provision for credit losses was $2.0 million compared to provision of $9.4 million for the third quarter 2024; and
  • Pre-tax, pre-provision net income was $27.7 million compared to $19.9 million for the same period in 2024.1

The Corporation further reported results for the nine months ended September 30, 2025:

  • Net income was $57.8 million compared to $31.0 million reported for the same period of 2024;
  • Diluted net income per common share of $4.87 compared to $2.63 for the same period of 2024;
  • Return on average assets was 1.39% compared to 0.82% for the nine months ended September 30, 2024;
  • Provision for credit losses was $5.9 million compared to provision of $14.2 million for the nine months ended September 30, 2024; and
  • Pre-tax, pre-provision net income was $78.3 million compared to $51.1 million for the same period in 2024.1

_______________
1
Non-GAAP financial measure that Management believes is useful for investors and management to understand pre-tax profitability before giving effect to credit loss expense and to provide additional perspective on the Corporations performance over time as well as comparison to the Corporations peers and evaluating the financial results of the Corporation – please refer to the Non GAAP reconciliations contained in this release.

Average Total Loans

Average total loans for the third quarter of 2025 were $3.93 billion versus $3.71 billion for the comparable period in 2024, an increase of $223 million or 6.02%. On a linked quarter basis, average loans increased $52 million or 1.33% from $3.88 billion as of June 30, 2025.

Total Loans Outstanding

Total loans outstanding as of September 30, 2025, were $3.97 billion compared to $3.72 billion as of September 30, 2024, an increase of $252 million or 6.79%. On a linked quarter basis, total loans increased $70.8 million or 1.82% from $3.90 billion as of June 30, 2025. Organic growth was primarily driven by increases in Commercial Construction and Development, Commercial Real Estate, and Consumer Auto loans.

Norman D. Lowery, President and Chief Executive Officer, commented “We are satisfied with our third quarter performance, marking the eighth consecutive quarter of loan growth and maintaining robust pipelines. Additionally, we achieved another record in net interest income with our net margin increasing to 4.25%. We anticipate further margin expansion due to our liability-sensitive positioning. Our capital position remains solid, ensuring we are well equipped for the current market environment.”

Average Total Deposits

Average total deposits for the quarter ended September 30, 2025, were $4.59 billion versus $4.71 billion as of September 30, 2024, a decrease of $114 million, or 2.42%. On a linked quarter basis, average deposits decreased $59 million or 1.28% from $4.65 billion as of June 30, 2025.

Total Deposits

Total deposits were $4.62 billion as of September 30, 2025, compared to $4.72 billion as of September 30, 2024. On a linked quarter basis, total deposits decreased $47.6 million or 1.02% from $4.66 billion as of June 30, 2025. Non-interest bearing deposits were $850 million, and time deposits were $703 million as of September 30, 2025, compared to $831.6 million and $791.1 million, respectively for the same period of 2024.

Shareholders’ Equity

Shareholders’ equity at September 30, 2025, was $622.2 million compared to $566.0 million on September 30, 2024. During the last twelve months, the Corporation has not repurchased any shares of its common stock. 518,860 shares remain available for repurchase under the current repurchase authorization. The Corporation paid a $0.51 per share quarterly dividend in July and declared a $0.51 quarterly dividend, which was paid on October 15, 2025.

Book Value Per Share

Book Value per share was $52.50 as of September 30, 2025, compared to $47.93 as of September 30, 2024, an increase of $4.58 per share, or 9.55%. Tangible Book Value per share was $42.75 as of September 30, 2025, compared to $37.84 as of September 30, 2024, an increase of $4.91 per share or 12.98%.

Tangible Common Equity to Tangible Asset Ratio

The Corporation’s tangible common equity to tangible asset ratio was 9.12% at September 30, 2025, compared to 8.33% at September 30, 2024.

Net Interest Income

Net interest income for the third quarter of 2025 was a record $54.6 million, compared to $47.2 million reported for the same period of 2024, an increase of $7.4 million, or 15.8%. Interest income increased $4.9 million and interest expense decreased $2.5 million year over year. As mentioned in the president’s comments above, loan growth has continued for eight consecutive quarters, which contributed to steadily increasing net interest income.

Net Interest Margin

The net interest margin for the quarter ended September 30, 2025, was 4.25% compared to the 3.78% reported at September 30, 2024.

Nonperforming Loans

Nonperforming loans as of September 30, 2025, were $19.3 million versus $14.1 million as of September 30, 2024. The ratio of nonperforming loans to total loans and leases was 0.49% as of September 30, 2025, versus 0.38% as of September 30, 2024. On a linked quarter basis, nonperforming loans were $9.8 million, and the ratio of nonperforming loans to total loans and leases was 0.25% as of June 30, 2025.

Credit Loss Provision

The provision for credit losses for the three months ended September 30, 2025, was $2.0 million, compared to $9.4 million for the same period 2024. During September 2024, the Corporation recorded $5.5 million in provision for the acquisition of SimplyBank. The increase in provision in 2024 was also related to one previously identified credit, reflecting further deterioration in collateral values during the quarter.

Net Charge-Offs

In the third quarter of 2025 net charge-offs were $1.6 million compared to $4.6 million in the same period of 2024.

Allowance for Credit Losses

The Corporation’s allowance for credit losses as of September 30, 2025, was $47.4 million compared to $46.2 million as of September 30, 2024. The allowance for credit losses as a percent of total loans was 1.20% as of September 30, 2025, compared to 1.24% as of September 30, 2024. On a linked quarter basis, the allowance for credit losses as a percent of total loans decreased one basis point from 1.21% as of June 30, 2025.

Non-Interest Income

Non-interest income for the three months ended September 30, 2025 and 2024 was $11.1 million and $11.2 million, respectively.

Non-Interest Expense

Non-interest expense for the three months ended September 30, 2025, was $38.0 million compared to $38.6 million in 2024. This includes $844 thousand of acquisition-related expenses during the quarter in 2024.

Efficiency Ratio

The Corporation’s efficiency ratio was 56.63% for the quarter ending September 30, 2025, versus 64.43% for the same period in 2024.

Income Taxes

Income tax expense for the three months ended September 30, 2025, was $5.0 million versus $1.7 million for the same period in 2024. The effective tax rate for 2025 was 20.18% compared to 16.44% for 2024.

About First Financial Corporation

First Financial Corporation (NASDAQ:THFF) is the holding company for First Financial Bank N.A., which is the fifth oldest national bank in the United States, operating 79 banking centers in Illinois, Indiana, Kentucky, Tennessee, and Georgia. Additional information is available at www.first-online.bank.

Investor Contact:
Rodger A. McHargue
Chief Financial Officer
P: 812-238-6334
E: rmchargue@first-online.com

                               
    Three Months Ended   Nine Months Ended
    September 30,   June 30,   September 30,   September 30,   September 30,
    2025   2025   2024   2025   2024
END OF PERIOD BALANCES                              
Assets   $ 5,669,686   $ 5,602,969   $ 5,483,351   $ 5,669,686   $ 5,483,351
Deposits   $ 4,615,305   $ 4,662,889   $ 4,717,489   $ 4,615,305   $ 4,717,489
Loans, including net deferred loan costs   $ 3,967,401   $ 3,896,563   $ 3,715,235   $ 3,967,401   $ 3,715,235
Allowance for Credit Losses   $ 47,411   $ 47,087   $ 46,169   $ 47,411   $ 46,169
Total Equity   $ 622,218   $ 587,668   $ 565,951   $ 622,218   $ 565,951
Tangible Common Equity(a)   $ 506,604   $ 470,894   $ 446,786   $ 506,604   $ 446,786
                               
AVERAGE BALANCES                              
Total Assets   $ 5,593,870   $ 5,529,225   $ 5,483,572   $ 5,543,954   $ 5,033,748
Earning Assets   $ 5,270,173   $ 5,213,220   $ 5,165,520   $ 5,225,957   $ 4,762,940
Investments   $ 1,248,519   $ 1,244,208   $ 1,342,037   $ 1,253,009   $ 1,309,879
Loans   $ 3,928,817   $ 3,877,246   $ 3,705,779   $ 3,882,605   $ 3,361,207
Total Deposits   $ 4,591,531   $ 4,651,051   $ 4,705,614   $ 4,631,155   $ 4,288,426
Interest-Bearing Deposits   $ 3,783,393   $ 3,843,143   $ 4,403,454   $ 3,821,405   $ 3,714,432
Interest-Bearing Liabilities   $ 359,579   $ 269,338   $ 157,227   $ 296,667   $ 176,985
Total Equity   $ 601,034   $ 576,288   $ 546,912   $ 580,688   $ 529,174
                               
INCOME STATEMENT DATA                              
Net Interest Income   $ 54,603   $ 52,671   $ 47,170   $ 159,249   $ 125,384
Net Interest Income Fully Tax Equivalent(b)   $ 56,033   $ 54,091   $ 48,630   $ 163,497   $ 129,600
Provision for Credit Losses   $ 1,950   $ 1,950   $ 9,400   $ 5,850   $ 14,166
Non-interest Income   $ 11,149   $ 10,381   $ 11,223   $ 32,041   $ 30,559
Non-interest Expense   $ 38,048   $ 38,276   $ 38,564   $ 113,083   $ 104,637
Net Income   $ 20,762   $ 18,586   $ 8,741   $ 57,754   $ 31,034
                               
PER SHARE DATA                              
Basic and Diluted Net Income Per Common Share   $ 1.75   $ 1.57   $ 0.74   $ 4.87   $ 2.63
Cash Dividends Declared Per Common Share   $ 0.51   $ 0.51   $ 0.45   $ 1.53   $ 1.35
Book Value Per Common Share   $ 52.50   $ 49.59   $ 47.93   $ 52.50   $ 47.93
Tangible Book Value Per Common Share(c)   $ 40.96   $ 38.78   $ 36.22   $ 42.75   $ 37.84
Basic Weighted Average Common Shares Outstanding     11,851     11,851     11,808     11,848     11,809


_______________
(a) Tangible common equity is a non-GAAP financial measure derived from GAAP-based amounts. We calculate tangible common equity by excluding goodwill and other intangible assets from shareholder’s equity.
(b) Net interest income fully tax equivalent is a non-GAAP financial measure derived from GAAP-based amounts. We calculate net interest income fully tax equivalent by adding back the tax equivalent factor of tax exempt income to net interest income. We calculate the tax equivalent factor of tax exempt income by dividing tax exempt income by the net of tax rate of 75%.
(c) Tangible book value per common share is a non-GAAP financial measure derived from GAAP-based amounts. We calculate the factor by dividing average tangible common equity by average shares outstanding. We calculate average tangible common equity by excluding average intangible assets from average shareholder’s equity.

Key Ratios   Three Months Ended   Nine Months Ended  
    September 30,   June 30,   September 30,   September 30,   September 30,  
    2025   2025   2024   2025   2024  
Return on average assets   1.48 % 1.34 % 0.64 % 1.39 % 0.82 %
Return on average common shareholder's equity   13.82 % 12.90 % 6.39 % 13.23 % 7.80 %
Efficiency ratio   56.63 % 59.37 % 64.43 % 57.83 % 65.33 %
Average equity to average assets   10.74 % 10.42 % 9.97 % 10.47 % 10.51 %
Net interest margin(a)   4.25 % 4.15 % 3.78 % 4.17 % 3.63 %
Net charge-offs to average loans and leases   0.17 % 0.18 % 0.49 % 0.18 % 0.43 %
Credit loss reserve to loans and leases   1.20 % 1.21 % 1.24 % 1.20 % 1.24 %
Credit loss reserve to nonperforming loans   246.14 % 480.72 % 326.65 % 246.14 % 326.65 %
Nonperforming loans to loans and leases   0.49 % 0.25 % 0.38 % 0.49 % 0.38 %
Tier 1 leverage   11.05 % 10.91 % 10.25 % 11.05 % 10.25 %
Risk-based capital - Tier 1   13.12 % 12.86 % 12.31 % 13.12 % 12.31 %


_______________
(a) Net interest margin is calculated on a tax equivalent basis.

Asset Quality   Three Months Ended   Nine Months Ended
    September 30,   June 30,   September 30,   September 30,   September 30,
    2025   2025   2024   2025   2024
Accruing loans and leases past due 30-89 days   $ 14,388   $ 22,303   $ 16,391   $ 14,388   $ 16,391
Accruing loans and leases past due 90 days or more   $ 1,792   $ 1,917   $ 1,517   $ 1,792   $ 1,517
Nonaccrual loans and leases   $ 17,470   $ 7,878   $ 12,617   $ 17,470   $ 12,617
Other real estate owned   $ 138   $ 383   $ 169   $ 138   $ 169
Nonperforming loans and other real estate owned   $ 19,400   $ 10,178   $ 14,303   $ 19,400   $ 14,303
Total nonperforming assets   $ 22,243   $ 13,087   $ 17,179   $ 22,243   $ 17,179
Gross charge-offs   $ 3,226   $ 2,928   $ 6,936   $ 9,395   $ 16,219
Recoveries   $ 1,600   $ 1,230   $ 2,365   $ 4,224   $ 5,449
Net charge-offs/(recoveries)   $ 1,626   $ 1,698   $ 4,571   $ 5,171   $ 10,770
                               


Non-GAAP Reconciliations   Three Months Ended September 30,
    2025   2024
($in thousands, except EPS)            
Income before Income Taxes   $ 25,754   $ 10,429
Provision for credit losses     1,950     9,400
Provision for unfunded commitments         100
Pre-tax, Pre-provision Income   $ 27,704   $ 19,929
             


Non-GAAP Reconciliations   Nine Months Ended September 30,
    2025   2024  
($ in thousands, except EPS)            
Income before Income Taxes   $ 72,357   $ 37,140  
Provision for credit losses     5,850     14,166  
Provision for unfunded commitments     100     (200 )
Pre-tax, Pre-provision Income   $ 78,307   $ 51,106  
               


CONSOLIDATED BALANCE SHEETS
(Dollar amounts in thousands, except per share data)
             
    September 30,   December 31,
    2025   2024
    (unaudited)
ASSETS            
Cash and due from banks   $ 87,438     $ 93,526  
Federal funds sold     157       820  
Securities available-for-sale     1,186,107       1,195,990  
Loans:            
Commercial     2,282,062       2,196,351  
Residential     997,915       967,386  
Consumer     682,438       668,058  
      3,962,415       3,831,795  
(Less) plus:            
Net deferred loan costs     4,986       5,346  
Allowance for credit losses     (47,411 )     (46,732 )
      3,919,990       3,790,409  
Restricted stock     18,761       17,555  
Accrued interest receivable     26,526       26,934  
Premises and equipment, net     79,351       81,508  
Bank-owned life insurance     130,747       128,766  
Goodwill     98,229       100,026  
Other intangible assets     17,385       21,545  
Other real estate owned     138       523  
Other assets     104,857       102,746  
TOTAL ASSETS   $ 5,669,686     $ 5,560,348  
             
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Deposits:            
Non-interest-bearing   $ 849,978     $ 859,014  
Interest-bearing:            
Certificates of deposit exceeding the FDIC insurance limits     138,603       144,982  
Other interest-bearing deposits     3,626,724       3,714,918  
      4,615,305       4,718,914  
Short-term borrowings     182,522       187,057  
FHLB advances     170,453       28,120  
Other liabilities     79,188       77,216  
TOTAL LIABILITIES     5,047,468       5,011,307  
             
Shareholders’ equity            
Common stock, $.125 stated value per share;            
Authorized shares-40,000,000            
Issued shares-16,190,157 in 2025 and 16,165,023 in 2024            
Outstanding shares-11,850,645 in 2025 and 11,842,539 in 2024     2,020       2,018  
Additional paid-in capital     146,624       145,927  
Retained earnings     726,989       687,366  
Accumulated other comprehensive income/(loss)     (98,635 )     (132,285 )
Less: Treasury shares at cost-4,339,512 in 2025 and 4,322,484 in 2024     (154,780 )     (153,985 )
TOTAL SHAREHOLDERS’ EQUITY     622,218       549,041  
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY   $ 5,669,686     $ 5,560,348  
                 


CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME
(Dollar amounts in thousands, except per share data)
                         
    Three Months Ended   Nine Months Ended
    September 30,   September 30,
    2025   2024   2025   2024
                (unaudited)
INTEREST INCOME:                        
Loans, including related fees   $ 67,070   $ 61,367   $ 195,457   $ 162,878
Securities:                        
Taxable     5,985     6,319     17,902     18,083
Tax-exempt     2,689     2,715     7,915     7,919
Other     900     1,294     2,579     2,989
TOTAL INTEREST INCOME     76,644     71,695     223,853     191,869
INTEREST EXPENSE:                        
Deposits     18,002     22,197     54,696     59,622
Short-term borrowings     1,916     993     5,007     2,928
Other borrowings     2,123     1,335     4,901     3,935
TOTAL INTEREST EXPENSE     22,041     24,525     64,604     66,485
NET INTEREST INCOME     54,603     47,170     159,249     125,384
Provision for credit losses     1,950     9,400     5,850     14,166
NET INTEREST INCOME AFTER PROVISION                        
FOR LOAN LOSSES     52,653     37,770     153,399     111,218
NON-INTEREST INCOME:                        
Trust and financial services     1,278     1,251     4,161     3,903
Service charges and fees on deposit accounts     8,104     8,139     23,243     21,576
Other service charges and fees     251     191     823     700
Securities gains (losses), net     24     103     21     104
Interchange income     176     177     570     490
Loan servicing fees     338     274     830     957
Gain on sales of mortgage loans     494     411     1,149     886
Other     484     677     1,244     1,943
TOTAL NON-INTEREST INCOME     11,149     11,223     32,041     30,559
NON-INTEREST EXPENSE:                        
Salaries and employee benefits     19,788     18,521     58,725     53,231
Occupancy expense     2,738     2,556     7,886     7,116
Equipment expense     4,811     4,280     13,903     12,736
FDIC Expense     690     558     2,235     1,721
Other     10,021     12,649     30,334     29,833
TOTAL NON-INTEREST EXPENSE     38,048     38,564     113,083     104,637
INCOME BEFORE INCOME TAXES     25,754     10,429     72,357     37,140
Provision for income taxes     4,992     1,688     14,603     6,106
NET INCOME     20,762     8,741     57,754     31,034
OTHER COMPREHENSIVE INCOME (LOSS)                        
Change in unrealized gains/(losses) on securities, net of reclassifications and taxes     19,596     31,628     33,642     24,067
Change in funded status of post retirement benefits, net of taxes     3     73     8     220
COMPREHENSIVE INCOME (LOSS)   $ 40,361   $ 40,442   $ 91,404   $ 55,321
PER SHARE DATA                        
Basic and Diluted Earnings per Share   $ 1.75   $ 0.74   $ 4.87   $ 2.63
Weighted average number of shares outstanding (in thousands)     11,851     11,808     11,848     11,809



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