VCB – Drop in provision expenses counteracts weak NFI – Earnings Flash
  • 2024-01-31T00:00:00
  • Company Research

VCB released its 2023 results with TOI of VND67.7tn (USD2.8bn; -0.5% YoY) and NPAT-MI of VND33.0tn (USD1.4bn; +10.5% YoY), fulfilling 92% and 96% of our respective FY2023 forecasts. Q4 2023 NPAT-MI was VND9.4tn (+28.7% QoQ; -5.8% YoY). Overall, VCB’s results were broadly in line with our expectations as lower-than-expected provision expenses were partly offset by a lower-than-expected NFI. We see no material changes to our earnings forecast for VCB, pending a more extensive review.

  • 2023 credit growth was 10.7% YoY, with gross loans increasing 10.9% YoY while the corporate bond book decreased 9.2% YoY and accounted for 0.8% of credit balance. Q4 2023 credit growth alone was 6.7% QoQ. 
  • 2023 customer deposit growth was 12.2% YoY vs our full-year forecast of 11.0% YoY. In Q4 2023, VCB’s CASA ratio improved better than our expectation, increasing by 3.9 ppts QoQ and 1.3 ppts YoY to 35.2%.
  • 2023 NIM decreased 38 bps YoY to 3.00%, which fell behind our full-year forecast of 3.11%. Q4 2023 NIM decreased 7 bps QoQ, which we attribute mainly to loans being disbursed at the latter end of the quarter and/or continued pressure from support packages to customers.
  • 2023 NOII was VND14.1tn (-4.9% YoY), completing 92% of our full-year forecast. The drop in NOII was mainly due to a 15.5% YoY decrease in pure NFI, which was partly offset by (1) VND124bn of net gains from trading and investment securities vs a net loss of VND34bn in 2022 and (2) a 10.6% YoY increase in net other income. We believe the weaker-than-expected NFI could have been driven by weaker fees from trade finance and/or bancassurance.
  • 2023 CIR increased 1.2 ppts YoY to 32.4% vs our full-year forecast of 30.4% due to a 3.1% YoY increase in OPEX and relatively flat TOI. 
  • Asset quality improved QoQ with the NPL ratio decreasing by 23 bps to 0.98% in Q4 2023 vs our full-year forecast of 1.10%. The 2023 write-off rate was 0.45% vs our full-year forecast of 0.40%. In addition, VCB’s Group 2 loan ratio decreased by 21 bps QoQ and remained below 1% at 0.44%.
  • The 2023 credit cost was 0.36% (vs 0.83% in 2022 and our 2023F of 0.65%). VCB booked less provision expenses for gross loans and booked more provision expenses for interbank loans than we anticipated. VCB’s LLR remained high at 230% in Q4 2023 (-40 ppts QoQ; -87 ppts YoY). 

VCB’s consolidated 2023 results

VND bn

2022

2023

YoY

Q4 2022

Q4 2023

YoY

NII

53,246

53,621

0.7%

14,809

12,801

-13.6%

Non-interest income

14,836

14,103

-4.9%

3,853

3,158

-18.1%

OPEX

(21,251)

(21,915)

3.1%

(4,556)

(5,752)

26.3%

PPOP

46,832

45,809

-2.2%

14,107

10,207

-27.6%

Provision expenses

(9,464)

(4,565)

-51.8%

(1,679)

1,487

-188,6%

NPAT-MI

29,899

33,033

10.5%

9,935

9,355

-5.8%

 

 

 

 

 

 

 

Loan growth**

19.2%

10.9%

-8.3 ppts

1.3%

6.8%

5.5 ppts

Deposit growth**

9.5%

12.2%

2.7 ppts

3.9%

3.5%

-0.4 ppts

 

 

 

 

 

 

 

NIM

3.38%

3.00%

-38 bps

3.50%

2.89%

-61 bps

Interest-earning asset yield

5.60%

6.04%

44 bps

6.03%

5.67%

-36 bps

Cost of funds

2.45%

3.41%

96 bps

2.81%

3.11%

30 bps

CASA ratio*

33.9%

35.2%

1.3 ppts

33.9%

35.2%

1.3 ppts

CASA ratio plus term deposits in FX

40.2%

40.8%

0.6 ppts

40.2%

40.8%

0.6 ppts

CIR

31.2%

32.4%

1.2 ppts

24.4%

36.0%

11.6 ppts

 

 

 

 

 

 

 

NPLs / Gross loans

0.68%

0.98%

30 bps

0.68%

0.98%

30 bps

Group 2 loans / Gross loans

0.36%

0.44%

8 bps

0.36%

0.44%

8 bps

Accrued interest / IEAs

0.52%

0.51%

-1 bps

0.52%

0.51%

-1 bps

Source: VCB, Vietcap — *CASA volume included demand deposits and margin deposits; ** Q4 2022 and Q4 2023 loan and deposit growth is QoQ growth; 2022 and 2023 loan and deposit growth is YoY growth.

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