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Segment Information

6 Months Ended

Jun. 30, 2013

Segment Information [Abstract]

SEGMENT INFORMATION

NOTE F – SEGMENT INFORMATION

The reportable segments are determined by the products and services offered, primarily distinguished between banking and data processing operations. "Other" segment information includes the accounts of the holding company, SB Financial Group, which provides management and operational services to its subsidiaries. Information reported internally for performance assessment follows.

As of and for the three months ended June 30, 2013
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	5,701			$	(12	)		$	(338	)		$	5,351			$	(1	)		$	5,350
Other revenue - external customers			3,396				457				-				3,853				-				3,853
Other revenue - other segments			71				243				-				314				(347	)			(33	)
Total revenue			9,168				688				(338	)			9,518				(348	)			9,170
Non-interest expense			6,445				703				244				7,392				(312	)			7,080
Significant non-cash items:
Depreciation and amortization			184				29				1				214				-				214
											.
Provision for loan losses			200				-				-				200				-				200
Income tax expense (benefit)			774				(5	)			(198	)			571				-				571
Segment profit (loss)		$	1,749			$	(10	)		$	(384	)		$	1,355			$	(36	)		$	1,319
Balance sheet information
Total assets		$	627,623			$	2,180			$	1,405			$	631,208			$	284			$	631,492
Goodwill and intangibles		$	17,266			$	-			$	-			$	17,266			$	-			$	17,266
Premises and equipment expenditures		$	553			$	-			$	-			$	553			$	-			$	553

As of and for the three months ended June 30, 2012
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	5,790			$	(69	)		$	(419	)		$	5,302			$	(34	)		$	5,268
Other revenue - external customers			2,662				578				9				3,249								3,249
Other revenue - other segments			80				251				60				391				(432	)			(41	)
Total revenue			8,532				760				(350	)			8,942				(466	)			8,476
Non-interest expense			6,083				842				369				7,294				(423	)			6,871
Significant non-cash items:
Depreciation and amortization			237				68				3				308				-				308
Provision for loan losses			200				-				-				200				-				200
Income tax expense (benefit)			667				(28	)			(248	)			391				-				391
Segment profit (loss)		$	1,582			$	(54	)		$	(471	)		$	1,057			$	(43	)		$	1,014
Balance sheet information
Total assets		$	626,889			$	2,684			$	7,066			$	636,639			$	(4,108	)		$	632,531
Goodwill and intangibles		$	17,887			$	-			$	-			$	17,887			$	-			$	17,887
Premises and equipment expenditures		$	184			$	-			$	-			$	184			$	-			$	184

As of and for the six months ended June 30, 2013
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	11,409			$	(26	)		$	(741	)		$	10,642			$	-			$	10,642
Non-interest income - external
customers			6,560				872				-				7,432								7,432
Non-interest income - other segments			168				582				21				771				(816	)			(45	)
Total revenue			18,137				1,428				(720	)			18,845				(816	)			18,029
Non-interest expense			12,577				1,406				516				14,499				(749	)			13,750
Significant non-cash items:
Depreciation and amortization			434				64				3				501				-				501
Provision for loan losses			499				-				-				499				-				499
Income tax expense (benefit)			1,556				7				(420	)			1,143				-				1,143
Segment profit (loss)		$	3,505			$	15			$	(816	)		$	2,704			$	(67	)		$	2,637
Balance sheet information
Total assets		$	627,623			$	2,180			$	1,405			$	631,208			$	284			$	631,492
Goodwill and intangibles		$	17,266			$	-			$	-			$	17,266			$	-			$	17,266
Premises and equipment expenditures		$	553			$	-			$	-			$	553			$	-			$	553

As of and for the six months ended June 30, 2012
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	11,291			$	(82	)		$	(1,032	)		$	10,177			$	(34	)		$	10,143
Non-interest income - external
customers			5,625				1,198				26				6,849								6,849
Non-interest income - other segments			160				1,065				114				1,339				(1,399	)			(60	)
Total revenue			17,076				2,181				(892	)			18,365				(1,433	)			16,932
Non-interest expense			12,530				1,725				664				14,919				(1,372	)			13,547
Significant non-cash items:
Depreciation and amortization			462				174				6				642				-				642
Provision for loan losses			650				-				-				650				-				650
Income tax expense (benefit)			1,132				155				(538	)			749				-				749
Segment profit (loss)		$	2,764			$	301			$	(1,018	)		$	2,047			$	(61	)		$	1,986
Balance sheet information
Total assets		$	626,889			$	2,684			$	7,066			$	636,639			$	(4,108	)		$	632,531
Goodwill and intangibles		$	17,887			$	-			$	-			$	17,887			$	-			$	17,887
Premises and equipment expenditures		$	953			$	2			$	-			$	955			$	-			$	955

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- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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