Impairment Testing, Banks

August 1, 2023

Bank Watch: August 2023

2023 Core Deposit Intangibles Update

Since Mercer Capital’s most recently published article on core deposit trends in September 2022, the banking industry has faced abysmal deal activity. The scarcity of transactions can largely be blamed on unfavorable deal math due to required balance sheet marks on underwater securities and loan portfolios. Compressed P/E ratios, credit quality concerns (especially for commercial real estate portfolios), regulatory headwinds, pressures on profitability, and uncertainty in the wake of several bank failures earlier in 2023, have also contributed to a quiet year from an M&A perspective. Although deal activity has been slow, we have seen an obvious uptick in core deposit intangible values relative to this time last year.

On July 26, 2023, the Federal Reserve increased the target federal funds rate by 25 basis points, capping off a collective increase of 100 basis points year-to-date and 525 basis points since March 2022. While many factors are pertinent to analyzing a deposit base, a significant driver of value is market interest rates. ...

Read More


Also in This Issue

  • Public Market Indicators

  • M&A Market Indicators

Download
Download the newsletter

Cart

Your cart is empty