LPB - Strong earnings growth amid high accrued interest - Earnings Flash
  • 2024-10-18T00:00:00
  • Company Research

LPB released its 9M 2024 results with TOI of VND14.4tn (USD714mn; +57.4% YoY) and PBT of VND8.8tn (USD351mn; +139.2% YoY), fulfilling 80% and 88% of our respective FY2024 forecasts. This implies Q3 2024 PBT of VND2.9tn (-4.4QoQ; +133.7% YoY). Overall, LPB’s 9M 2024 earnings tracked ahead of our expectations. We see potential upside to our current forecasts, pending a more extensive review. 

  • 9M 2024 credit growth was 16.1% (vs H1 credit growth of 15.2%), far surpassing the system-wide credit growth of 9.0%. Credit growth was mainly driven by the corporate segment, with growth of 23.8% in 9M 2024, accounting for 62% of the total loan book. The retail segment witnessed slight growth of 5.4%. We note that LPB did not have a corporate bond balance as of Q3 2024. 

  • 9M 2024 customer deposit growth was 14.3% vs our full-year forecast of 13.0% YoY. In Q3 2024, LPB’s CASA ratio decreased 2.0 ppts QoQ but improved 1.8 ppts YoY to 8.1%. 

  • 9M 2024 NIM increased 42 bps YoY to 3.55% vs our full-year forecast of 3.46%, mainly due to a stronger decrease in CoF. Q3 2024 NIM was 3.44% (-bps QoQ), which we attribute mostly to a 7 bps QoQ decrease in IEA yield amid strong competition in lending among banks. We note that in 9M 2024, accrued interests reached VND7.8tn (+28.8% QoQ; +55.5% vs Q4 2023). This trend warrants close monitoring in coming quarters. 

  • 9M 2024 NOII was VND3.5tn (+173.5% YoY), completing 88% of our full-year forecast. We attribute the strong growth in NOII mainly to net other fee income, which soared to VND 2.3tn (+24.6x YoY). We attribute the strong growth in other fee income partly to the implementation of a credit arrangement fee, which the bank had not charged in previous years. 

  • 9M 2024 CIR decreased 16.7 ppts YoY to 28.9% vs our full-year forecast of 35.7%, given a 57.5% YoY increase in TOI while OPEX remained flat YoY. 

  • Asset quality deteriorated QoQ with the NPL ratio increasing by 23 bps to 1.96% in Q2 2024 vs our full-year forecast of 1.30%. The group 2 loan ratio remained relatively flat QoQ at 1.16%.  

  • The annualized 9M 2024 credit cost was 0.79% (vs 2.24% in 2023). 9M 2024 provision expenses increased 9.2% YoY, completing 94% of our full-year forecast, and tracked ahead of our expectation. In addition, LPB’s LLR was 77.5% in Q2 2024 vs 93.6% and 77.1% in 2023 and Q2 2024, respectively. 

LPB’s consolidated 9M 2024 results 

VND bn  

 9M 2023  

9M 2024  

 YoY  

 Q3 2023  

 Q3 2024  

 YoY  

 NII  

 7,857  

 10,887  

38.6% 

 2,633  

 3,778  

43.5% 

 Non-interest income  

 1,277  

 3,493  

173.5% 

 481  

 1,291  

168.1% 

 OPEX  

 (4,165) 

 (4,161) 

-0.1% 

 (1,341) 

 (1,538) 

14.7% 

 PPOP   

 4,969  

 10,219  

105.7% 

 1,773  

 3,531  

99.1% 

 Provision expenses  

 (1,282) 

 (1,401) 

9.2% 

 (533) 

 (632) 

18.6% 

 NPAT-MI   

 2,944  

 7,051  

139.5% 

 993  

 2,331  

134.8% 

  

 

 

 

 

 

 

 Loan growth**  

11.9% 

16.1% 

4.2 ppts 

4.0% 

0.7% 

-3.3 ppts 

 Deposit growth**   

5.8% 

14.3% 

8.5 ppts 

1.9% 

-5.8% 

-7.7 ppts 

  

 

 

 

 

 

 

 NIM  

3.13% 

3.55% 

42 bps 

3.07% 

3.44% 

36 bps 

 Interest-earning asset yield  

9.41% 

8.03% 

-138 bps 

9.44% 

7.69% 

-175 bps 

 Cost of funds  

6.85% 

4.97% 

-187 bps 

6.86% 

4.70% 

-216 bps 

 CASA ratio*  

6.3% 

8.1% 

1.8 ppts 

6.3% 

8.1% 

1.8 ppts 

 CASA ratio plus term deposits in FX     

6.4% 

8.2% 

1.8 ppts 

6.4% 

8.2% 

1.8 ppts 

 CIR  

45.6% 

28.9% 

-16.7 ppts 

43.1% 

30.3% 

-12.7 ppts 

  

 

 

 

 

 

 

 NPLs / Gross loans    

2.79% 

1.96% 

-83 bps 

2.79% 

1.96% 

-83 bps 

 Group 2 loans / Gross loans   

1.24% 

1.16% 

-8 bps 

1.24% 

1.16% 

-8 bps 

 Accrued interest / IEAs   

1.62% 

1.76% 

13 bps 

1.62% 

1.76% 

13 bps 

Source: LPB, Vietcap — *CASA volume included demand deposits and margin deposits; ** Q3 2023 and Q3 2024 loan and deposit growth is QoQ growth; 9M 2023 and 9M 2024 loan and deposit growth is 9M growth. 

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