Summary
Citizens Financial Group, Inc. (CFG) reported its first quarter 2020 financial results, marked by a significant impact from the adoption of the Current Expected Credit Loss (CECL) accounting standard and the onset of the COVID-19 pandemic. Net income available to common stockholders fell sharply to $34 million ($0.03 per share) from $439 million ($0.92 per share) in the prior-year period. This decline was heavily influenced by a substantial provision for credit losses of $600 million, which included a $463 million reserve build specifically attributed to CECL and projected COVID-19 impacts. Despite the bottom-line pressure, the company highlighted strong capital and liquidity positions, with a CET1 capital ratio of 9.4% and a compliant LCR. Loan growth was robust, up 7% quarter-over-quarter, driven by commercial client line draws, and deposits also increased, keeping pace with loan growth. The company also announced a common stock dividend of $0.39 per share for the second quarter of 2020, while pausing stock repurchases through year-end 2020 to conserve capital.
Key Highlights
- 1Q1 2020 net income available to common stockholders was $34 million ($0.03 per share), a significant decrease from $439 million ($0.92 per share) in Q1 2019.
- 2A substantial provision for credit losses of $600 million was recorded, including a $463 million reserve build due to CECL adoption and expected COVID-19 impacts.
- 3Underlying net income (excluding notable items) was $37 million ($0.09 per share), down from $428 million ($0.93 per share) in Q1 2019.
- 4Total assets grew to $176.7 billion, a 10% increase year-over-year, driven by loan growth and an increase in the investment portfolio.
- 5Loan growth was 7% in Q1 2020 compared to Q4 2019, largely due to commercial client line draws totaling $7.2 billion.
- 6The company maintained strong capital levels with a CET1 capital ratio of 9.4% and a fully compliant LCR.
- 7A common stock dividend of $0.39 per share was declared for Q2 2020, with share repurchases suspended until December 31, 2020.