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    FBIZ
    Earnings call· Jun 2026(Q2 FY26)

    FIRST BUSINESS FINANCIAL SERVICES Q2 FY26 earnings call FBIZ

    Jul 31, 2026 Source

    Executive summary

    First Business Financial Services Q2 FY26 — Record Pretax Pre-Provision Earnings and Strong Balance Sheet Growth

    First Business Financial Services delivered a strong second quarter, marked by record pretax pre-provision earnings and robust balance sheet expansion. The company strategically exited its national SBA 7(a) lending, reallocating focus to higher-yielding niche C&I and private wealth businesses, which are driving significant fee income growth. Management remains committed to positive operating leverage and achieving its 10% annual growth targets, leveraging its relationship-based model and talent acquisition in competitive markets.

    Highlights

    5
    • Earnings per share (excluding one-time benefits) grew 26% year-over-year.

    • Pretax pre-provision earnings reached a record $19.8 million for the quarter, up 15% for the first half of 2026.

    • Revenue grew 11% over the first half of 2025, exceeding the 10% annual goal.

    • Core deposit growth outpaced loan growth, increasing 12% annualized in the quarter.

    • Private Wealth fees grew nearly 14% year-over-year, adding $508 million in AUM/AUA over the past year.

    Concerns

    4
    • SBA 7(a) lending activities were exited due to inability to achieve volume and profitability targets, resulting in $405,000 in severance costs.

    • Loan payoffs in the quarter were approximately $50 million above the quarterly average over the past two years.

    • Swap fees decreased $466,000 from the linked quarter, and SBA loan sale gains of $592,000 were eliminated.

    • An impairment of $552,000 on historic tax credit investments was recorded in other noninterest expense.

    Guidance & targets

    10
    CategoryTargetConfidence
    Full-year Net Interest Margin
    3.60% to 3.65%
    high materiality
    High
    Full-year Fee Income Growth
    10%
    medium materiality
    High
    Full-year Effective Tax Rate
    13% to 15%
    medium materiality
    High
    Effective Tax Rate
    15% to 17%
    medium materiality
    High
    Loan Growth
    10% annual growth
    high materiality
    High
    Deposit Growth
    approximately 10% on an annual basis
    medium materiality
    High
    Net Pretax Income Benefit from SBA Exit
    approximately $310,000 per quarter
    medium materiality
    High
    EPS Benefit from SBA Exit
    about $0.03 per share after tax
    medium materiality
    High
    Efficiency Ratio Improvement from SBA Exit
    30 to 50 basis points
    medium materiality
    High
    Noninterest Expense Run Rate
    trend modestly lower
    low materiality
    Medium

    Operational metrics

    42
    Adjusted Earnings Per Share Growth
    26%YoY
    Q2 FY26

    Adjusted EPS growth from last year's second quarter.

    Adjusted Earnings Per Share Growth
    18%QoQ
    Q2 FY26

    Adjusted EPS growth from the first quarter.

    Pretax Pre-Provision Earnings
    $19.8 millionrecord
    Q2 FY26

    Record pretax pre-provision earnings for the quarter.

    Pretax Pre-Provision Earnings Growth
    15%YoY
    H1 FY26

    Growth in pretax pre-provision earnings for the first six months of 2026 compared to 2025.

    Deferred Tax Valuation Allowance Release
    $1.5 millionremaining balance
    Q2 FY26

    Release of the remaining deferred tax valuation allowance related to Wisconsin state law changes.

    SBA Severance Costs
    $405,000
    Q2 FY26

    One-time severance costs related to exiting national SBA 7(a) lending activities.

    SBA Historical Spread
    4.9%
    Historical

    Historical spread used for SBA 7(a) loans.

    Incremental Net Interest Income from Retained SBA Loans
    $140,000
    Quarterly

    Estimated incremental NII from retaining SBA loans on balance sheet.

    Incremental Servicing Income from Retained SBA Loans
    $20,000
    Quarterly

    Estimated incremental servicing income from retaining SBA loans on balance sheet.

    Lost SBA Gain on Sale Revenue
    $500,000
    Average Quarterly

    Average quarterly SBA gain on sale revenue that will be lost due to exiting the program.

    Eliminated SBA Salaries and Benefits
    $650,000
    Quarterly

    Average quarterly salaries and benefits for eliminated SBA positions.

    Tangible Book Value Growth
    15.2%YoY
    Prior Year

    Tangible book value growth over the prior year, surpassing the 10% goal.

    Loan Payoffs Above Average
    $50 millionabove quarterly average
    Q2 FY26

    Loan payoffs in the quarter were significantly above the past two years' quarterly average.

    Prepayment Fees
    $1.3 millionup from $642,000 in Q1
    Q2 FY26

    Total prepayment fees for the quarter.

    Prepayment Fees
    $562,000
    12-quarter average

    Historical average of prepayment fees.

    Earning Asset Yields Increase
    24 bpsQoQ
    Q2 FY26

    Increase in earning asset yields, contributing to NIM expansion.

    Rate Paid on Average Total Bank Funding Increase
    2 bpsQoQ
    Q2 FY26

    Increase in the rate paid on average total bank funding.

    Fees in Lieu of Interest
    37 bpsvs 26 bps in Q1
    Q2 FY26

    Contribution of fees in lieu of interest to net interest margin.

    Fees in Lieu of Interest
    20 bps
    Historical average

    Historical average contribution of fees in lieu of interest to net interest margin.

    Total Fees in Lieu of Interest
    $3.2 million
    Q2 FY26

    Total fees in lieu of interest for the quarter.

    Swap Fees Decrease
    $466,000linked quarter
    Q2 FY26

    Decrease in swap fees compared to the linked quarter.

    SBA Loan Sale Gains (Linked Quarter)
    $592,000
    Q1 FY26

    SBA loan sale gains in the linked quarter, now eliminated.

    Private Wealth Fees Increase
    $380,000QoQ
    Q2 FY26

    Increase in Private Wealth fees from the first quarter, including seasonal tax processing fees.

    Limited Partnership Investment Income
    $796,000
    Q2 FY26

    Income from limited partnership investments for the quarter.

    Limited Partnership Investment Income
    $1.1 million
    H1 FY26

    Income from limited partnership investments for the first half of 2026.

    Limited Partnership Investment Income
    $1.2 million
    FY25

    Total income from limited partnership investments for the full year 2025.

    Total Compensation Expense Decrease
    $79,000QoQ
    Q2 FY26

    Decrease in total compensation expense from Q1.

    SBA-Related Salaries and Benefits Decline
    $217,000
    Q2 FY26

    Decline in salaries and benefits mainly due to SBA-related cost savings.

    Payroll Taxes Lower
    $593,000QoQ
    Q2 FY26

    Payroll taxes were lower following annual cash bonus payouts in Q1.

    Annual Cash Bonus Accruals Increase
    $446,000QoQ
    Q2 FY26

    Increase in annual cash bonus accruals compared to Q1.

    Impairment on Historic Tax Credit Investments
    $552,000
    Q2 FY26

    Impairment recorded in other noninterest expense, offset by related tax benefits.

    Data Processing Expenses Increase
    $212,000
    Q2 FY26

    Increase in data processing expenses due to annual tax processing costs for private wealth clients.

    Operating Leverage
    6.2%QoQ
    Q2 FY26

    Operating leverage compared to the linked quarter.

    Operating Leverage
    6.4%YoY
    Q2 FY26

    Operating leverage compared to the prior year quarter.

    Operating Leverage
    2.4%
    YTD FY26

    Operating leverage on a year-to-date basis.

    Effective Tax Rate
    7.2%
    Q2 FY26

    Reported effective tax rate for the second quarter, reflecting the benefit of the DTA reversal.

    Effective Tax Rate (Excluding One-Time Benefit)
    15.9%
    Q2 FY26

    Effective tax rate excluding the one-time deferred tax asset valuation allowance reversal.

    Deferred Tax Valuation Allowance (Initial)
    $3.2 million
    Q4 FY23

    Initial deferred tax valuation allowance established based on forecast estimates and preliminary state guidance.

    Deferred Tax Valuation Allowance Release (Prior)
    $1.7 million
    Q4 FY24

    Prior release of deferred tax valuation allowance due to improved state guidance.

    Total Capital Ratio
    exceeded 12%above internal target
    June 30, 2026

    Total capital ratio remained above the internal target.

    Net Promoter Score
    strong
    Q2 FY26

    Reflects the strength of the relationship model.

    Implied Loan Yield Starting Point
    6.50% or 6.65%
    Q3 FY26

    Analyst's implied starting point for loan yields based on 20 bps average for fees in lieu of interest, confirmed by management as fair.

    Industry KPIs

    12
    MetricValueDetails
    Loans
    Deposits
    Cet1 ratioexceeded 9.5%%
    Capital returns$5 millionUSD
    Fee income lines
    Allowance reserves
    Net interest income
    Net interest margin3.78%%
    Net charge offs npls
    Total operating expenses$26.9 millionUSD
    Provision for credit losses
    Efficiency ratio operating leverage59.31%%

    Risks & headwinds

    3
    Elevated Loan PayoffsQ2 FY26, expected to slow in H2 FY26

    $50 million above quarterly average

    Mitigation: Focus on continued loan growth by growing the team and attracting talent; strong business development activities.

    SBA 7(a) Lending UnprofitabilityExited end of May 2026

    Unable to achieve volume and profitability targets; $405,000 severance costs

    Mitigation: Strategic exit to reallocate management focus and resources to more profitable niche C&I lending and private wealth businesses; expected net positive earnings impact by 2027.

    Competitive EnvironmentOngoing

    Rates important for deposits and loans

    Mitigation: Focus on strong business development activities and relationship model to win fair share; talent acquisition and retention.

    What to watch in Q3 FY26

    5

    SBA Exit Net Pretax Income Benefit

    Q4 FY26 and FY27
    CurrentNot fully realized in Q3
    TargetCloser to $310,000 per quarter

    Why it matters

    Verifying the timing and full realization of the expected profitability improvement from the SBA exit is crucial for future earnings forecasts.

    Nothing material on the severance side, remaining. I would think it's more about the timing of📎 when those loans in process of closing and those that have closed that are in process of funding. Those remaining balances that I referenced about $15 million. That will just take some time. We expect that to be pretty much wrapped up by the end of the year. but it might take a little bit. So that's really the timing difference📎 there between the immediate impact versus 2027.

    Q&A highlights

    6

    Despite reiterating the long-term NIM guide, what are the near-term puts and takes given elevated prepayment fees?

    Management clarified that the long-term NIM target of 3.60% to 3.65% assumes approximately 20 basis points from prepayment and ABL fees. While Q2 saw higher fees, they expect this to normalize, with Q3 likely remaining elevated before slowing down.

    I would say, on average, we have 20 basis points in our net interest margin of prepayment and ABL fees and other fees in lieu of interest. And so that's kind of how we -- what we manage to.

    asked by Timothy DeLacey · answered by Brian Spielmann

    3 min read6 chapters

    Detailed Narrative

    01

    Strategic Exit from National SBA 7(a) Lending

    First Business Financial Services announced its exit from national out-of-footprint SBA 7(a) lending activities at the end of May. This decision was driven by an inability to achieve internal volume and profitability targets due to a mismatch between industry underwriting standards and the bank's credit quality requirements, leading to high processing costs. The move is expected to be immediately net positive to earnings expectations, freeing up management capacity to focus on more profitable growth opportunities within existing bank markets and higher-yielding niche C&I lending.

    02

    Strong Balance Sheet Growth and Asset Quality

    The bank achieved strong balance sheet growth, with loans increasing 10% annualized during the quarter, or 7.2% excluding the transfer of $23.7 million in SBA 7(a) loans from held-for-sale. Year-to-date, loans were up 12.6% annualized, positioning the bank to meet its 10% annual growth target. Core deposit growth outpaced loan growth, rising 12% annualized in Q2, following 18% growth in Q1. Asset quality remained stable, with nonperforming assets declining during the quarter, and management expects to resolve its two largest nonperforming assets later in the year.

    03

    Diversified Fee Income and Private Wealth Momentum

    Fee income grew 18% year-over-year in Q2, even with the absence of SBA gain on sale revenue. Private Wealth was a significant contributor, generating record revenues and increasing $509,000 or nearly 14% year-over-year. The Private Wealth team added $508 million in assets under management and administration over the past year, with approximately 70% from new client dollars. Growth in income from limited partnership investments also contributed to strong fee revenue, reaching $796,000 for the quarter.

    04

    Net Interest Margin Dynamics and Prepayment Fees

    Net interest margin (NIM) increased 22 basis points to 3.78% in Q2 from 3.56% in Q1. The Q1 NIM, adjusted for fewer accrual days, was 3.61%. The improvement was primarily driven by the deployment of excess cash into loan growth and an increase in prepayment fees. Prepayment fees totaled $1.3 million in Q2, up from $642,000 in Q1, contributing 37 basis points to NIM. Management expects prepayment fees to remain elevated in Q3 but slow in H2, and targets a full-year NIM of 3.60% to 3.65%.

    05

    Expense Management and Operating Leverage

    Total compensation expense decreased by $79,000 from Q1, benefiting from SBA-related cost savings, though partially offset by increased annual cash bonus accruals and SBA severance costs. On an operating basis, noninterest expense declined almost 1% to $26.9 million. The bank achieved operating leverage of 6.2% compared to the linked quarter and 6.4% compared to the prior year quarter, supporting a strong efficiency ratio of 59.31% for the first half of the year. Management aims for annual expense growth modestly below 10% annual revenue growth.

    06

    Capital Position and Deployment Strategy

    The bank maintains a strong capital position, with its CET1 ratio exceeding the 9.5% internal target and total capital ratio above the 12% internal target. This provides flexibility for capital deployment, with the primary priority being investment in the business to support organic growth. Share repurchases, under the $5 million authorization, remain an attractive tool to return capital and enhance shareholder value when prudent growth opportunities do not fully utilize excess capital.

    AI-generated summary of the company’s earnings call. Not investment advice.