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Segment Information

9 Months Ended

Sep. 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 September 30, 2013
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	5,521			$	(11	)		$	(335	)		$	5,175			$	-			$	5,175
Other revenue - external customers			3,413				333				-				3,746				-				3,746
Other revenue - other segments			62				174				-				236				(272	)			(36	)
Total revenue			8,996				496				(335	)			9,157				(272	)			8,885
Non-interest expense			5,957				632				210				6,799				(237	)			6,562
Significant non-cash items:
Depreciation and amortization			286				26				-				312				-				312
											.
Provision for loan losses			404				-				(3	)			401				-				401
Income tax expense (benefit)			809				(46	)			(185	)			578				-				578
Segment profit (loss)		$	1,826			$	(90	)		$	(357	)		$	1,379			$	(35	)		$	1,344
Balance sheet information
Total assets		$	629,632			$	1,847			$	1,452			$	632,931			$	481			$	633,412
Goodwill and intangibles		$	17,137			$	-			$	-			$	17,137			$	-			$	17,137
Premises and equipment expenditures		$	329			$	8			$	28			$	365			$	-			$	365

As of and for the three months ended September 30, 2012
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	5,869			$	(17	)		$	(418	)		$	5,434			$	-			$	5,434
Other revenue - external customers			2,951				484				15				3,450								3,450
Other revenue - other segments			67				233				68				368				(410	)			(42	)
Total revenue			8,887				700				(335	)			9,252				(410	)			8,842
Non-interest expense			6,068				735				290				7,093				(368	)			6,725
Significant non-cash items:
Depreciation and amortization			239				59				1				299				-				299
Provision for loan losses			300				-				-				300				-				300
Income tax expense (benefit)			743				(11	)			(218	)			514				-				513
Segment profit (loss)		$	1,776			$	(24	)		$	(407	)		$	1,345			$	(41	)		$	1,304
Balance sheet information
Total assets		$	624,840			$	2,518			$	4,920			$	632,278			$	(2,073	)		$	630,205
Goodwill and intangibles		$	17,729			$	-			$	-			$	17,729			$	-			$	17,729
Premises and equipment expenditures		$	(12	)		$	-			$	-			$	(12	)		$	-			$	(12	)

As of and for the nine months ended September 30, 2013
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	16,930			$	(37	)		$	(1,076	)		$	15,817			$	-			$	15,817
Non-interest income - external customers			9,973				1,205				-				11,178								11,178
Non-interest income - other segments			230				756				20				1,006				(1,087	)			(81	)
Total revenue			27,133				1,924				(1,056	)			28,001				(1,087	)			26,914
Non-interest expense			18,534				2,038				726				21,298				(986	)			20,312
Significant non-cash items:
Depreciation and amortization			720				90				3				813				-				813
Provision for loan losses			903				-				(3	)			900				-				900
Income tax expense (benefit)			2,365				(39	)			(605	)			1,721				-				1,721
Segment profit (loss)		$	5,331			$	(75	)		$	(1,174	)		$	4,082			$	(101	)		$	3,981
Balance sheet information
Total assets		$	629,632			$	1,847			$	1,452			$	632,931			$	481			$	633,412
Goodwill and intangibles		$	17,137			$	-			$	-			$	17,137			$	-			$	17,137
Premises and equipment expenditures		$	882			$	8			$	28			$	918			$	-			$	918

As of and for the nine months ended September 30, 2012
						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	17,160			$	(99	)		$	(1,450	)		$	15,611			$	(34	)		$	15,577
Non-interest income - external customers			8,576				1,682				41				10,299								10,299
Non-interest income - other segments			227				1,298				182				1,707				(1,809	)			(102	)
Total revenue			25,963				2,881				(1,227	)			27,617				(1,843	)			25,774
Non-interest expense			18,598				2,461				954				22,012				(1,740	)			20,272
Significant non-cash items:
Depreciation and amortization			701				233				7				941				-				941
Provision for loan losses			950				-				-				950				-				950
Income tax expense (benefit)			1,875				143				(756	)			1,262				-				1,262
Segment profit (loss)		$	4,540			$	277			$	(1,425	)		$	3,393			$	(102	)		$	3,290
Balance sheet information
Total assets		$	624,840			$	2,518			$	4,920			$	632,278			$	(2,073	)		$	630,205
Goodwill and intangibles		$	17,729			$	-			$	-			$	17,729			$	-			$	17,729
Premises and equipment expenditures		$	940			$	2			$	-			$	942			$	-			$	942

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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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