Skip to main content

AI assistant

Sign in to chat with this filing

The assistant answers questions, extracts KPIs, and summarises risk factors directly from the filing text.

First Financial Holding Co. Ltd. Interim / Quarterly Report 2024

Jun 11, 2024

52222_rns_2024-06-11_cbfe0e93-2000-4aa9-b64e-5339188be262.pdf

Interim / Quarterly Report

Open in viewer

Opens in your device viewer

==> picture [720 x 7] intentionally omitted <==

==> picture [375 x 44] intentionally omitted <==

GS Asia Financials Corporate Day FFHC 1Q’24 Earnings Result

Jun. 12, 2024 Internet

==> picture [720 x 26] intentionally omitted <==

==> picture [181 x 31] intentionally omitted <==

Disclaimer

This presentation is provided by First Financial Holding Co., Ltd. (“FFHC”). The information contained within is not reviewed or reviewed by any accountant or any independent third party. Users should read this material in conjunction with all other public financial and operational information filed to the competent authorities by FFHC. While we endeavor to provide accurate, complete and consistent information herein, FFHC makes no guarantee or warranties as to the accuracy or correctness of all the material contained. After this presentation is released to the public, we undertake no obligation to update any relevant data to reflect any change hereafter.

Users should also notice that this presentation may contain forward-looking statements. Statements that are not historical facts, including statements relating to the implementation of strategic initiatives, future business development and economic performance are forward-looking statements. By their nature, forward-looking statements involve uncertainties, risks, assumptions and other factors that could cause actual developments and results to differ materially from our statement in this presentation. These factors include, but not limited to, regulatory developments, competitive conditions, technological developments, general economic conditions and management changes.

The information, statements or opinions in this presentation do not constitute a public offer under any applicable legislation or an offer to sell or solicitation of an offer to buy any securities or financial instruments or any advice or recommendation respect to such securities or other financial instruments. First Group and all its affiliates representatives, no matter for their negligence or any other reasons, should not be liable for any loss or damages arising from the use of or interpretation by others of information contained within this presentation or any matter related to this document.

2

==> picture [181 x 31] intentionally omitted <==

Contents

  • Overview

  • At a Glance

  • Financial Highlights

  • Operating Results

  • Appendix

==> picture [720 x 7] intentionally omitted <==

==> picture [45 x 43] intentionally omitted <==

Overview

==> picture [720 x 27] intentionally omitted <==

==> picture [181 x 31] intentionally omitted <==

Overview of First Financial Holding

  • Founded in 1899, First Commercial Bank ( “ FCB ” ) stands for well-recognized franchise name, one of the “ Top Three ” commercial banks, supported by extensive branch network both domestic and overseas.

  • First Financial, formed in 2003, with First Bank as its flagship entity .

    • Strong deposit franchise and distribution channels – low funding cost & top SME player
  • 2024/3 (Source: Banking Bureau)

  • Deposit mkt share 6.45%

  • Loan mkt share 6.30%

  • FHC asset size Top 9

  • SME Lending Top 1 (9.26%)

  • Bank channels 187 domestic

47 overseas

  • With Security, Asset management and Life Insurance subsidiary business, First Financial Holding remain keen for further expansion.

(Banking 43, Securities 1, Leasing 3)

Financial Summary

$mn, except per
share amounts
2020 2021 2022 2023
Total Revenues 59,568 62,604 67,756 67,255
Net Income 16,808 19,739 20,596 22,461
EPS 1.30 1.49 1.51 1.65
ROAE (annualized) 7.62% 8.86% 9.18% 9.51%

2023 Financial Summary

in NT$ mn
First Commercial Bank Net Income 21,526
First Securities Net Income 978
First Life Insurance Net Income 436
First Sec. Investment Trust Net Income 115

FFHC Ownership Profile

Government (Direct 18.94%; Indirect: 4.75%) 23.69% Other Investors: 52.96% Foreign Institution: 23.35% Data as of 2024/4/23 (Source: Annual Report) 5

==> picture [720 x 7] intentionally omitted <==

==> picture [45 x 43] intentionally omitted <==

At a Glance

==> picture [720 x 27] intentionally omitted <==

==> picture [181 x 31] intentionally omitted <==

A Stable Opening Quarter to 2024

Group’s earnings trajectory stayed upward:

Against the backdrop of normalizing economic activities, yield-seeking environments and cautious sentiments about high stock prices, overall results from Group remained intact, posting NT$7,015 mn 1Q24 with a 5.8% YoY growth rate.

Profits at Bank supported by strong fee, though offset by a shortfall in treasury gains:

Driven by WM momentum, 1Q24 net fee income surged by 60.7% YoY to NT$3,263 mn, makeup for a 20.2% decrease from treasury gains.

Loan growth by 5.2% YoY from mortgage and large corp. lending:

Despite flattish growth in SME and FX lending, loan expansion should continue along with stable recovery of exports and expectation of US Fed’s rate cuts. As Taiwan Central Bank hiked rate by 12.5 bps in late March 24, the change could positively translate to net interest income.

Declared dividend per share at NT$0.85 cash and NT$0.30 stock, subject to 2024 AGM’s approval

Cash dividend payout ratio maintained firm at 51.5% to meet additional capital requirements at Bank, as a D-SIB bank, and at Lifer, in transition to IFRS 17 and ICS.

7

==> picture [720 x 7] intentionally omitted <==

==> picture [45 x 43] intentionally omitted <==

Financial Highlights

==> picture [720 x 27] intentionally omitted <==

==> picture [181 x 31] intentionally omitted <==

FFHC Key Figures

Banking
NT$6,493; 92.5%
Securities
NT$313; 4.5%
Investment Trust
NT$42; 0.6 %
Others
NT$55; 0.8%
Insurance
NT$71; 1.0%
1Q’24 Net Income Breakdown1 ( in NT$ mn)
AMC
NT$41; 0.6%
1Q’24 Key Figures( in NT$ dollar, NT$ mn )
Consolidated Net Income1
Comprehensive Income
Total Assets
EPS
Book per share
Capital Stock
ROAE
2
ROAA
2
Group CAR3
Double Leverage4
1Q’24
7,015
10,911
4,548,915
0.52
19.04
136,201
11.04%
0.64%
129.95%
110.33%
YoY %
+5.8%
-11.6%
+6.8%
+6.1%
+6.5%
+3.0%
-4.2%
0.0%
+0.8%
+0.4%
1Q’23
6,630
12,349
4,258,760
0.49
17.88
132,234
11.52%
0.64%
128.98%
109.92%
  1. Consolidated figures with eliminated entries.

  2. Annualized figures.

  3. Updated semi-annually.

  4. Double Leverage = Equity Investment / Shareholder Equity

9

==> picture [181 x 31] intentionally omitted <==

FFHC Net Income & Comprehensive Income

==> picture [628 x 425] intentionally omitted <==

----- Start of picture text -----

1Q’24 Consolidated Net Income & Comprehensive Income (in NT$ mn)
↑ 5.6%
18,727 (1,166) ↓ 11.6%
(1,460)
(7,675)
↑ 5.8%
10,911
(1,411)
7,015
Net Revenue Credit Charge Insurance Operating Income Tax Net Income Comprehensive
Reserves Expense Income
1Q’23 Consolidated Net Income & Comprehensive Income (in NT$ mn)
17,741
(1,167) (1,099)
(7,175)
12,349
(1,670)
6,630
Net Revenue Credit Charge Insurance Operating Income Tax Net Income Comprehensive
Reserves Expense Income
----- End of picture text -----

10

==> picture [181 x 31] intentionally omitted <==

Net Income Breakdown by Subsidiaries*

==> picture [628 x 399] intentionally omitted <==

----- Start of picture text -----

1Q’24 Net Income By Subsidiaries (in NT$ mn)
↑ 5.8%
↑ 2.7%
7,015
6,493
↓ 5.4% ↑ 50.0% ↑ 47.9%
313 42 71 41
First Bank First Securities FSITC First Life AMC FFHC
1Q’23 Net Income By Subsidiaries (in NT$ mn)
6,630
6,320
331 28 48 41
First Bank First Securities FSITC First Life AMC FFHC
----- End of picture text -----

  • Major 5 subsidiaries were listed.

11

==> picture [720 x 7] intentionally omitted <==

==> picture [45 x 43] intentionally omitted <==

Operating Results

==> picture [720 x 27] intentionally omitted <==

==> picture [181 x 31] intentionally omitted <==

FFHC’S & First Bank’s Profitability -After Tax

==> picture [628 x 400] intentionally omitted <==

----- Start of picture text -----

FFHC Net Income & ROAE (in NT$ mn & %)
Cumulative Net Income Annualized ROAE
11.52% 11.46% 10.88% 11.04%
8.68% 9.36% 9.91% 9.18% 9.51%
First Bank Net Income & ROAE (in NT$ mn & %)
Cumulative Net Income Annualized ROAE
8.48% 9.16% 9.53% 8.95% 10.72% 10.38% 10.04% 8.89% 10.04%
21,526
20,328
18,016
16,023
12,256
10,123
6,320 6,493
4,817
3M22 6M22 9M22 2022 3M23 6M23 9M23 2023 3M24
----- End of picture text -----

13

==> picture [181 x 31] intentionally omitted <==

FB Pre-tax Profits Breakdown

1Q’23
1Q’24
1Q’23 1Q’24 1Q’23 1Q’24
1Q’23 1Q’24 1Q’23 1Q’24 1Q’23 1Q’24
Cumulative Net Revenue
Cumulative Net Revenue(in NT$ mn or %)
% of Net Revenue (in %)
z
Item
1Q’23
1Q’24
Change
NII
47.3%
44.7%
-2.6%
Net Fee
13.3%
20.9%
+7.6%
Gain on ST Invest.
0.6%
0.7%
+0.1%
Gain on LT invest.
1.1%
0.9%
-0.2%
Gain on fin. Products
35.4%
27.3%
-8.1%
Others
2.3%
5.5%
+3.2%
Total Net Revenue
100.0%
100.0%
Provision Expense (net)
-7.5%
-7.4%
+0.1%
Operating Expense
-40.9%
-42.1%
-1.2%
Income Before Tax
51.6%
50.5%
-1.1%
Net Interest Income
Net Fee Income
Gains on Fin.
Products
Operating Expense
Pre-tax Profit Breakdown(in NT$ mn )
56.8%
+2.5%
Gross
Provision
Recovery
15,220
15,595
1Q’23
1Q’24
20.2%
5.5%
26.3%
3.1%
60.7%

14

==> picture [181 x 31] intentionally omitted <==

FB Loan Book Mix

Loan Book1 (in NT$ bn)
2,369.6
2,492.2
1Q’23
1Q’24
Loan Book1
+5.2%
Item
1Q’23
1Q’24
Change
Consumer
27.9%
29.4%
+1.5%
Mortgage
24.6%
25.9%
+1.3%
Other Consumer Loan
3.3%
3.5%
+0.2%
Corporate Banking
72.1%
70.6%
-1.5%
Large Corp. Loan
11.6%
12.4%
+0.8%
SME Loan2
38.5%
37.2%
-1.3%
F/X/ Loan
17.6%
16.8%
-0.8%
--- Overseas
12.0%
12.2%
+0.2%
Gov./ SOE Loan
4.4%
4.2%
-0.2%
Loan Book1
100.0%
100.0%
% of Loan Book1 Mix
Loan Book1 Mix (in NT$ bn )
Mortgage
Large Corp. Loan
F/X Loan
Others3
SME Loan2
1Q’231Q’24
1Q’231Q’24
1Q’231Q’24
1Q’231Q’24
1Q’231Q’24
10.6%
12.6%
1.7%
0.6 %
other
consumer
loan
86.4 bn
Overseas
284.3
7.0%
Overseas
304.3
  1. Loan Book does not include NALs

  2. SME is defined by the “Standards for Identifying Small and Medium-sized Enterprises”

  3. Included other consumer loan and Gov./SOE loan.

15

==> picture [181 x 31] intentionally omitted <==

FB Loan Book Mix

n -QoQ Compariso

QoQ Loan Book Mix (in NT$ bn) QoQ%3.3% ↑ 3.1% ↑ 0.2% ↓ 2.4% ↑ 4.2%

16

==> picture [181 x 31] intentionally omitted <==

FB LDR, SPREAD &NIM

==> picture [669 x 407] intentionally omitted <==

----- Start of picture text -----

Total Loan & LDR (in NT$ bn or % ) Total Loan [1] LDR
NTD 79.8%
72.16% 73.00%
70.60% 69.99% 69.60% 70.24% 69.08% 69.79% F/X 42.8%
2,236.2 2,271.5 2,322.6 2,373.9 2,344.4 2,406.7 2,417.5 2,497.2
2Q'22 3Q'22 2022 1Q'23 2Q'23 3Q'23 2023 1Q'24

Loan-Deposit Spread / NIM ( in % ) Spread [2] NIM [2]
1.44% 1.46% 1.48%
1.36% 1.34% 1.36% 1.34%
1.21%
1.04% 1.02% 0.99%
0.77% 0.76% 0.76% 0.76%
0.70%
2Q'22 3Q'22 2022 1Q'23 2Q'23 3Q'23 2023 1Q'24
----- End of picture text -----

  1. Total Loan = loan + import/export negotiation + NALs

  2. Annual cumulative Average Spread and NIM

17

==> picture [181 x 31] intentionally omitted <==

FB Loan Yields, Costs & Spreads

==> picture [628 x 405] intentionally omitted <==

----- Start of picture text -----

NTD Yields & Costs Overview ( in % ) Deposit Rate (NTD) Lending Rate (NTD) Interest Spread (NTD)
1.36% 1.35% 1.34%
1.31%
1.28%
2.15% 2.26% 2.27% 2.26% 2.25%
0.91% 0.93% 0.95% 0.97%
0.79%
1Q'23 2Q'23 3Q'23 4Q'23 1Q'24
FX Yields & Costs Overview ( in % )
Deposit Rate (FX) Lending Rate (FX) Interest Spread (FX)
2.90%
2.75% 2.77%
2.72%
2.58%
6.45% 6.51% 6.40%
5.77% 6.12%
3.35% 3.55% 3.79% 3.82%
3.02%
1Q'23 2Q'23 3Q'23 4Q'23 1Q'24
----- End of picture text -----

*All rates are quarterly average rates.

18

==> picture [181 x 31] intentionally omitted <==

FB Deposit Mix

==> picture [661 x 390] intentionally omitted <==

----- Start of picture text -----

Deposit Mix (in NT$ bn ) CASA Rate (in %)
NTD Deposit F/X deposit NTD CASA rate
978.1
991.5
-1.4%

Total
Deposit
$3,578.3 bn
+5.5% YoY
2,600.2
2,400.3 +8.3%
1Q'23 1Q'24
----- End of picture text -----

19

==> picture [181 x 31] intentionally omitted <==

Major Exposures to Specific Industries

1Q’24 - % of Loan to Industries Manufacturing (22.60%) Non-Manufacturing (77.40%)

==> picture [288 x 290] intentionally omitted <==

20

==> picture [181 x 31] intentionally omitted <==

FB Mortgage Book Mix

==> picture [645 x 411] intentionally omitted <==

----- Start of picture text -----

Mortgage Yield & LTV Ratio (in %) % of Mortgage by Location (in %)
Loan-to-value ratio of new mortgage Mortgage NPL: 0.06% (1Q’24) Taipei-
Avg. loan-to-value ratio Mortgage Yield 43.1% Keelung
Metro. Area
East Area
2.20% 2.19% 2.18% 2.18%
2.09%
3.1%
10.6% Taoyuan
Kaohsiung
Area
Area
20.0%
Tainan
10.3%
Area
Taichung
12.9% Area
↑4.3%
Monthly New Mortgage Lending (in NT$mn)
Monthly New Mortgage Lending
30,603
44,925 44,282
17,480 16,527
14,482 14,992 15,451
9,885 12,486 12,595 10,968 11,960 10,266 11,990 10,275
8,232 8,208
1M'23 2M'23 3M'23 4M'23 5M'23 6M'23 7M'23 8M'23 9M'23 10M'23 11M'23 12M'23 1M'24 2M'24 3M'24
----- End of picture text -----

21

==> picture [181 x 31] intentionally omitted <==

FB Fee Income Breakdown

Cumulative Net Fee Income (in NT$ mn or %) % of Net Fee Income
Item 1Q’23 1Q’24 Change
3,263 WM1 52.5% 53.0% +0.5%
Loan-related 25.6% 34.7% +9.1%
+60.7% F/X 8.0% 4.9% -3.1%
2,031 Credit Card 3.6% 2.7% -0.9%
1Q’23 1Q’24 Other2 10.3% 4.7% -5.6%
Cumulative Net
Fee Income Net Fee Income 100.0% 100.0%
Cumulative Net Fee Breakdown ( in NT$ mn )
61.9%
1,728 117.7%
1,067 1,132
520 1.2%
163 161 72 89 209 153
1Q’23 1Q’24 1Q’23 1Q’24 1Q’23 1Q’24 1Q’23 1Q’24 1Q’23
1Q’24
WM Fee1 Loan-related F/X Credit Card Others 2
  1. WM Fee = Fund Sales + Bancassurance + Custodian

  2. Channel fees charged by branches (overseas branches included)

22

==> picture [181 x 31] intentionally omitted <==

FB Fee Income Breakdown

-QoQ Comparison

W
M
2,031
2,383
2,259
2,246
3,263
506
691
551
711
837
117
122
142
136
139
520
538
555
499
1,132
163
177
179
161
72
101
77
81
89
209
159
182
142
153
595
444
752
498
586
166
1Q'23
2Q'23
3Q'23
4Q'23
1Q'24
Loan Related
Credit Card
QoQ Fee Income Breakdown (in NT$ mn)
F/X Related
Quarterly
fee income
Others
*
Mutual Fund
Custodian
ealth
GT.
*Bancassurance

45.3%
Fund Sales
51.0%
Banca.
17.7%
QoQ

*WM Fee = Fund Sales + Bancassurance + Custodian

*Channel fees charged by branches (overseas branches included)

23

==> picture [181 x 31] intentionally omitted <==

FB Cost-to-Income Ratio

==> picture [636 x 389] intentionally omitted <==

----- Start of picture text -----

Cumulative Operating Expense (in NT$ mn ) Cost-to-Income Ratio ( in NT$ mn)
Item 1Q’23 1Q’24
6,559
6,220 Net Revenue 15,220 15,595
+5.5% Operating Expense (6,220) (6,559)
Provision(Net) (1,151) (1,163)
Income Tax (1,529) (1,380)
1Q’23 1Q’24
Cumulative Operating Net Income 6,320 6,493
Expense
Quarterly Operating Expense & Cumulated Cost-to-Income Ratio ( in NT$ mn or % )
Net Revenue Operating Expense Cumulated Cost-to-Income Ratio
44.44% 44.84%
43.75% 43.24%
42.02% 42.06%
40.87%
14,877 14,935 15,220 14,931 14,608 13,961 15,595
6,024 6,907 6,220 6,449 6,685 6,976 6,559
3Q'22 2022 1Q'23 2Q'23 3Q'23 2023 1Q'24
----- End of picture text -----

24

==> picture [181 x 31] intentionally omitted <==

FB Asset Quality

==> picture [628 x 415] intentionally omitted <==

----- Start of picture text -----

NPL, NPL Reserve, Coverage Ratio, NPL Ratio (in NT$ mn or % )
Coverage Ratio NPL Ratio NPL NPL Reserve
797.04% 826.96%
709.24% 731.12% 735.70% 742.13%
684.02%
0.18% 0.18% 0.18% 0.18% 0.18%
0.17% 0.17%
27,527 29,226 30,536 30,681 31,856 33,897 32,848
4,024 4,121 4,177 4,170 3,997 4,099 4,426
9M'22 2022 3M'23 6M'23 9M'23 2023 3M'24
1
Individual & Mortgage NPL Ratios (in %) Large Corp. & SME NPL Ratios (in %)
Individual
Large Corp.
Mortgage SME
0.13% 0.27%
0.11% 0.10% 0.20% 0.21%
0.08% 0.08% 0.17% 0.17%
0.09% 0.16%
0.07% 0.07% 0.06% 0.06% 0.03% 0.00% 0.00% 0.00%
1Q'23 2Q'23 3Q'23 4Q'23 1Q'24 1Q'23 2Q'23 3Q'23 4Q'23 1Q'24
----- End of picture text -----

  1. Individual: mortgage and non-mortgage loan included

25

==> picture [181 x 31] intentionally omitted <==

FB Overseas Profits

==> picture [643 x 429] intentionally omitted <==

----- Start of picture text -----

Overseas Pre-Tax Profits Mix ( in NT$ mn or %) FB Total Pre-Tax Profits Mix ( in NT$ mn or %)
1Q'24
Total Pre-tax profits
Taiwan Domestic Market; $7,873 mn
90.51%
Other Overseas ;
-3.07% Greater China (including OBU) ;
12.56%
Quarterly Overseas & Total PTP (in NT$ mn or %)
Overseas Total Cumulative Overseas PTP to FB Total PTP
37.02%
23.61% 20.63% 19.54% 18.91%
9.49%
7,849 7,873
7,232 7,002
5,207 4,545
1,795 1,853 1,258 1,205 720 747
4Q'22 1Q'23 2Q'23 3Q'23 4Q'23 1Q'24
----- End of picture text -----

26

==> picture [181 x 31] intentionally omitted <==

CAR & Core Capital

FFHC Group CAR (in %)

==> picture [609 x 318] intentionally omitted <==

----- Start of picture text -----

CAR
130.35% 128.09% 130.05% 129.95%
124.07% 125.16%
statutory CAR 100%
FB CAR & Core Capital (in %)
14.21% 14.26% 14.56% 14.54%
13.71% 13.76% CAR
12.48% 12.32% 12.61% 12.62% Tier 1
11.69% 11.80%
2H'21 1H'22 2H'22 1H'23 2H'23 1Q'24
2H'21 1H'22 2H'22 1H'23 2H'23 1Q'24
----- End of picture text -----

27

==> picture [181 x 31] intentionally omitted <==

Shareholder Return

2019
2020
2021
2022
2023
Cash dividend
1.05
0.90
1.00
0.80
0.85
Stock dividend
0.30
0.10
0.20
0.30
0.30
Total dividend
1.35
1.00
1.20
1.10
1.15
CASH Payout
ratio
67.7%
68.7%
65.8%
51.3%
51.5%
FFHC Earnings Per Share ( in NT$ dollar )
EPS
Dividend
FFHC Dividend History( in NT$ dollar )
1.35
1.00
1.20
1.10
1.15
1.55
1.56
1.31
1.52
1.65
2019
2020
2021
2022
2023
2019
2020
2021
2022
2023
Cash dividend
1.05
0.90
1.00
0.80
0.85
Stock dividend
0.30
0.10
0.20
0.30
0.30
Total dividend
1.35
1.00
1.20
1.10
1.15
CASH Payout
ratio
67.7%
68.7%
65.8%
51.3%
51.5%

• EPS was not adjusted.

28

==> picture [720 x 7] intentionally omitted <==

==> picture [45 x 43] intentionally omitted <==

Appendix

==> picture [720 x 27] intentionally omitted <==

==> picture [181 x 31] intentionally omitted <==

FFHC Consolidated Income Statement

FFHC Consolidated Income Statement Summary (in NT$ million or %)

FFHC Consolidated Income Statement FFHC Consolidated Income Statement FFHC Consolidated Income Statement
F FHC Consolidated Income Statement Summary (in NT$ million or %)
2020
2021
2022
2023
1Q'23
1Q'24
Change
et interest income
30,483
34,588
37,969
32,525
7,973
7,798
-2.2%
et service fee & commission
8,853
10,383
9,409
10,187
2,278
3,185
39.8%
et Insurance revenue
10,992
9,525
8,980
3,147
1,200
1,892
57.7%
ain on financial assets meas.
5,928
3,356
3,271
19,205
5,491
4,015
-26.9%
at fair value through P/L
eal estate investment gain
211
185
190
212
56
357
537.5%
Year-over-Year Comparison
Full Year Results
1Q'24 Change
N
N
N
G

R
7,798
3,185
1,892
4,015
357
-2.2%
39.8%
57.7%
-26.9%
537.5%
G ain on financial assets at fair value
2,673
3,176
1,984
584
128
68 -46.9%
through other compre. income
I ncome from equity invest.
137
100
76
155
34
35 2.9%
E xcluding gain on fin. assets measured at amort.cost
63
(10)
(68)
(409)
(6)
-- --
R eserve of overlay approach
39
(43)
237
(235)
(66)
(428) --
N et gain on F/X
243
877
5,300
1,158
282
1,444 412.1%
A
O
N

ssets impairment loss
(42)
67
(6)
(50)
(33)
thers
(12)
400
414
776
404
et Revenue
59,568
62,604
67,756
67,255
17,741
Net Provision for credit losses
(4,511)
(3,621)
(6,577)
(5,818)
(1,167)
Recovered(provided) for insurance res.
(10,707)
(9,275)
(8,906)
(2,793)
(1,099)
(76)
437
18,727
(1,166)
(1,460)
--
8.2%
5.6%
-0.1%
32.8%
O
I
I
C
perating Expense
(24,730)
(26,275)
(27,786)
(30,382)
(7,175)
ncome from continued op. before tax
19,620
23,433
24,487
28,262
8,300
ncome tax expenses
(2,812)
(3,694)
(3,891)
(5,801)
(1,670)
onsolidated net income
16,808
19,739
20,596
22,461
6,630
(7,675)
8,426
(1,411)
7,015
7.0%
1.5%
-15.5%
5.8%
O
C
ther Items
(2,248)
(4,847)
(8,056)
12,440
5,719
omprehensive Income
14,559
14,892
12,540
34,901
12,349
3,896
10,911
-31.9%
-11.6%
E PS1(NT$)
1.30
1.49
1.51
1.65
0.49
0.52 6.1%
1 . EPS is adjusted retroactively for stock dividends paid the next year.

30

==> picture [181 x 31] intentionally omitted <==

FFHC Non-consolidated Income Statement

FFHC Non-Consolidated Income Statement Summary in NT$ million, NT$, or %

Full Year Results Year-over-Year Comparison Year-over-Year Comparison Year-over-Year Comparison
2020 2021 2022 2023 1Q'23 **1Q'24 ** Change
Operating revenues
Income from long-term investment 17,146 20,163 21,094 23,318 6,827 7,169 5.0%
Other income 187 170 176 196 3 4 33.3%
Total revenues 17,333 20,333 21,270 23,514 6,830 7,173 5.0%
Operating expenses (378) (403) (413) (440) (111) (119) 7.2%
Other expenses and losses (201) (184) (267) (381) (89) (100) 12.4%
Income from continued op. before tax 16,753 19,747 20,590 22,693 6,630 6,954 4.9%
Income from continued op. after tax 16,808 19,739 20,596 22,461 6,630 7,015 5.8%
Net income 16,808 19,739 20,596 22,461 6,630 7,015 5.8%
EPS1(NT$) 1.30 1.49 1.51 1.65 0.49 0.52 6.1%
  1. EPS is adjusted retroactively for stock dividends paid the next year.�

31

==> picture [181 x 31] intentionally omitted <==

FFHC Balance Sheet

FFHC Balance Sheet Summary

in NT$ million or million shares

FFHC Balance Sheet Summary FFHC Balance Sheet Summary FFHC Balance Sheet Summary FFHC Balance Sheet Summary FFHC Balance Sheet Summary FFHC Balance Sheet Summary

in NT$ million or million shares
Full Years Result Year-over-Year Comparison
2020
2021
2022
2023
1Q'23 1Q'24 Change
Non-consolidated Balance Sheet Data
Long-term investment
Total non-consolidated assets
Total liabilities
Total shareholders' equity
Conolidated Balance Sheet Data
Total consolidated assets
Total liabilities
Total shareholders' equity
Current shares outstanding**
234,703
241,171
244,673
271,903
243,926
248,995
251,732
280,569
22,719
24,449
27,609
32,125
221,207
224,547
224,123
248,444
3,494,502
3,739,594
4,157,196
4,429,410
3,273,295
3,515,047
3,933,073
4,180,966
221,207
224,547
224,123
248,444
128,358
129,642
132,234
136,201
257,124
264,802
28,330
236,472
4,258,760
4,022,288
236,472
132,234
282,853
291,578
32,223
259,355
4,548,915
4,289,560
259,355
136,201
10.0%
10.1%
13.7%
9.7%
6.8%
6.6%
9.7%
3.0%
*figures may not match due to rounding

*figures may not match due to rounding

32

==> picture [181 x 31] intentionally omitted <==

FFHC Key Ratios

FFHC Key Ratios

F F HC Key Ratios HC Key Ratios HC Key Ratios HC Key Ratios HC Key Ratios HC Key Ratios
Full Year Results Year-over-Year Comparison
2020
2021
2022
2023
1Q'23 **1Q'24 ** Change
A
A
B
C
D
G
D
ft
ft
o
a
o
ro
e
er-tax ROAA (Annualized ratio)
er-tax ROAE (Annualized ratio)
ok Per Share
pital Stock
uble leverage1
up CAR
bt Ratio2
0.50%
0.55%
0.52%
0.52%
7.62%
8.86%
9.18%
9.51%
17.23
17.32
16.95
18.24
128,358
129,642
132,234
136,201
107.55%
108.75%
110.38%
110.73%
125.21%
130.35%
125.16%
130.05%
9.31%
9.82%
10.97%
11.45%
0.64%
11.52%
17.88
132,234
109.92%
128.98%
10.70%
0.64%
11.04%
19.04
136,201
110.33%
129.95%
11.05%
0.0%
-4.2%
6.5%
3.0%
0.4%
0.8%
3.3%
  1. Double leverage ratio = Long-term investment / Equity 2. Non-consolidated basis

33

==> picture [181 x 31] intentionally omitted <==

FB Non-consolidated Income Statement

FB Non-Consolidated Income Statement Summary in NT$ million or %

FB Non-consolidated Income Statement
bject to final Reviewed
B Non-Consolidated Income Statement Summary
NT$ million or %
2020
2021
2022
2023
1Q'23
1Q'24
Change
t interest income
28,534
32,263
35,001
29,245
7,198
6,975
-3.1%
t fee income
7,328
7,969
8,103
8,919
2,031
3,263
60.7%
t gain on ST invest.
655
1,014
1,411
1,228
85
108
27.1%
t gain on LT invest.
826
763
1,062
1,104
168
138
-17.9%
t gain on other fin. products
6,710
4,516
8,518
17,684
5,384
4,254
-21.0%
her net income
81
337
389
540
354
857
142.1%
t revenue
44,134
46,862
54,484
58,720
15,220
15,595
2.5%
perating expenses
(21,350)
(22,379)
(24,210)
(26,329)
(6,220)
(6,559)
5.5%
e-provisiion pre-tax profit
22,785
24,483
30,274
32,391
9,000
9,036
0.4%
ovision expense
(7,900)
(6,578)
(9,025)
(11,305)
(2,183)
(1,609)
-26.3%
djustment: bad-debt recovery
3,471
3,013
2,539
5,542
1,032
446
-56.8%
ome before tax
18,356
20,918
23,788
26,628
7,849
7,873
0.3%
come tax
(2,673)
(3,266)
(3,460)
(5,102)
(1,529)
(1,380)
-9.7%
t income
15,683
17,652
20,328
21,526
6,320
6,493
2.7%
ther items
(1,974)
(4,425)
(3,946)
8,526
3,049
3,162
3.7%
mprehensive income
13,709
13,227
16,382
30,052
9,369
9,655
3.1%
S
1.73
1.86
1.99
2.11
0.62
0.64
3.2%
Year-over-Year Comparison
Full Year Results

34

==> picture [181 x 31] intentionally omitted <==

FB Ke Ratios y

F ~~B Key Ratios~~

FB KeyRatios FB KeyRatios FB KeyRatios FB KeyRatios FB KeyRatios
F~~B~~ ~~Key Ratios~~
2020
2021
2022
2023
1Q'23
1Q'24
Change
n to deposit spread
1.40%
1.41%
1.48%
1.34%
1.36%
1.21%
-11.03%
Interest Margin
1.00%
1.01%
0.99%
0.76%
0.77%
0.70%
-9.09%
t to income ratio
48.38%
47.76%
44.44%
44.84%
40.87%
42.06%
2.91%
n to deposit ratio
71.04%
69.55%
70.60%
69.08%
69.99%
69.79%
-0.29%
L ratio
0.24%
0.20%
0.18%
0.17%
0.18%
0.18%
0.00%
mestic NPL ratio
0.24%
0.19%
0.19%
0.14%
0.18%
0.11%
-38.89%
erseas NPL ratio
0.20%
0.24%
0.10%
0.35%
0.14%
0.52%
271.43%
erage ratio
527.32%
620.31%
709.24%
826.96%
731.12%
742.13%
1.51%
R
13.63%
14.21%
13.76%
14.56%
14.21%
14.54%
2.32%
-1
11.66%
12.48%
11.80%
12.61%
12.30%
12.62%
2.60%
AA (Annualized)
0.49%
0.51%
0.53%
0.52%
0.64%
0.60%
-6.25%
AE (Annualized)
7.16%
7.97%
8.95%
8.89%
10.72%
10.04%
-6.34%
Year-over-Year Comparison
Full Year Results
Loa
Net
Cos
Loa
NP
Do
Ov
Cov
CA
Tier
RO
RO
Full Year Results Year-over-Year Comparison
2020
2021
2022
2023
1.40%
1.41%
1.48%
1.34%
1.00%
1.01%
0.99%
0.76%
48.38%
47.76%
44.44%
44.84%
71.04%
69.55%
70.60%
69.08%
0.24%
0.20%
0.18%
0.17%
1Q'23 1Q'24 Change
n to deposit spread
Interest Margin
t to income ratio
n to deposit ratio
L ratio
1.36%
0.77%
40.87%
69.99%
0.18%
1.21%
0.70%
42.06%
69.79%
0.18%
-11.03%
-9.09%
2.91%
-0.29%
0.00%
mestic NPL ratio 0.24%
0.19%
0.19%
0.14%
0.18% 0.11% -38.89%
erseas NPL ratio 0.20%
0.24%
0.10%
0.35%
0.14% 0.52% 271.43%
erage ratio
R
-1
527.32%
620.31%
709.24%
826.96%
13.63%
14.21%
13.76%
14.56%
11.66%
12.48%
11.80%
12.61%
731.12%
14.21%
12.30%
742.13%
14.54%
12.62%
1.51%
2.32%
2.60%
AA (Annualized)
AE (Annualized)
0.49%
0.51%
0.53%
0.52%
7.16%
7.97%
8.95%
8.89%
0.64%
10.72%
0.60%
10.04%
-6.25%
-6.34%

35

==> picture [181 x 31] intentionally omitted <==

FB Loan Quality

FB NPL Migration in NT$ million or %

2022
2023
4,033
4,121
4,443
6,522
3,281
1,191
1,162
5,331
(4,355)
(6,544)
4,121
4,099
25,014
29,226
8,226
11,378
(4,355)
(6,544)
341
(163)
29,226
33,897
2,540
5,542
2,463
3,405
31
2,083
46
54
Full Year Results
Q1
Q2
Q3
Q4
1Q'23
1Q'24
Change
4,121
4,177
4,170
3,997
4,121
4,099
-0.5%
1,065
1,814
1,301
2,342
1,065
3,502
228.8%
74
570
(77)
624
74
531
617.6%
991
1,244
1,378
1,718
991
2,971
199.8%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
4,177
4,170
3,997
4,099
4,177
4,426
6.0%
29,226
30,536
30,681
31,856
29,226
33,897
16.0%
2,338
1,902
2,733
4,405
2,338
1,963
-16.0%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
(19)
64
(84)
(124)
(19)
163
--
30,536
30,681
31,856
33,897
30,536
32,848
7.6%
1,032
345
1,989
2,176
1,032
446
-56.8%
875
322
1,961
247
875
404
-53.8%
145
8
14
1,916
145
29
-80.0%
12
15
14
13
12
13
8.3%
Year-over-Year Comparison
2023 Quarterly
Q1
Q2
Q3
Q4
1Q'23
1Q'24
Change
4,121
4,177
4,170
3,997
4,121
4,099
-0.5%
1,065
1,814
1,301
2,342
1,065
3,502
228.8%
74
570
(77)
624
74
531
617.6%
991
1,244
1,378
1,718
991
2,971
199.8%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
4,177
4,170
3,997
4,099
4,177
4,426
6.0%
29,226
30,536
30,681
31,856
29,226
33,897
16.0%
2,338
1,902
2,733
4,405
2,338
1,963
-16.0%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
(19)
64
(84)
(124)
(19)
163
--
30,536
30,681
31,856
33,897
30,536
32,848
7.6%
1,032
345
1,989
2,176
1,032
446
-56.8%
875
322
1,961
247
875
404
-53.8%
145
8
14
1,916
145
29
-80.0%
12
15
14
13
12
13
8.3%
Year-over-Year Comparison
2023 Quarterly
Q1
Q2
Q3
Q4
1Q'23
1Q'24
Change
4,121
4,177
4,170
3,997
4,121
4,099
-0.5%
1,065
1,814
1,301
2,342
1,065
3,502
228.8%
74
570
(77)
624
74
531
617.6%
991
1,244
1,378
1,718
991
2,971
199.8%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
4,177
4,170
3,997
4,099
4,177
4,426
6.0%
29,226
30,536
30,681
31,856
29,226
33,897
16.0%
2,338
1,902
2,733
4,405
2,338
1,963
-16.0%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
(19)
64
(84)
(124)
(19)
163
--
30,536
30,681
31,856
33,897
30,536
32,848
7.6%
1,032
345
1,989
2,176
1,032
446
-56.8%
875
322
1,961
247
875
404
-53.8%
145
8
14
1,916
145
29
-80.0%
12
15
14
13
12
13
8.3%
Year-over-Year Comparison
2023 Quarterly
Q1
Q2
Q3
Q4
1Q'23
1Q'24
Change
4,121
4,177
4,170
3,997
4,121
4,099
-0.5%
1,065
1,814
1,301
2,342
1,065
3,502
228.8%
74
570
(77)
624
74
531
617.6%
991
1,244
1,378
1,718
991
2,971
199.8%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
4,177
4,170
3,997
4,099
4,177
4,426
6.0%
29,226
30,536
30,681
31,856
29,226
33,897
16.0%
2,338
1,902
2,733
4,405
2,338
1,963
-16.0%
(1,009)
(1,821)
(1,474)
(2,240)
(1,009)
(3,175)
214.7%
(19)
64
(84)
(124)
(19)
163
--
30,536
30,681
31,856
33,897
30,536
32,848
7.6%
1,032
345
1,989
2,176
1,032
446
-56.8%
875
322
1,961
247
875
404
-53.8%
145
8
14
1,916
145
29
-80.0%
12
15
14
13
12
13
8.3%
Year-over-Year Comparison
2023 Quarterly
1Q'23 1Q'24 Change
N
N
Al
Al
R
PL- beginning
Net new NPL influx
Domestic
Overseas
Net write-offs
PL- ending balance
lowance for loan loss- beginning
Provisions for loan loss
Net write-offs
Others
lowance for loan loss- ending
ecovery from bad debt
Domestic
Overseas
Credit card
4,121
1,065
74
991
(1,009)
4,177
29,226
2,338
(1,009)
(19)
30,536
1,032
875
145
12
4,099
3,502
531
2,971
(3,175)
4,426
33,897
1,963
(3,175)
163
32,848
446
404
29
13
-0.5%
228.8%
617.6%
199.8%
214.7%
6.0%
16.0%
-16.0%
214.7%
--
7.6%
-56.8%
-53.8%
-80.0%
8.3%
  1. Non-consolidated basis

36

==> picture [181 x 31] intentionally omitted <==

First Sec. O eratin Results p g

First Sec. Income Statement Summary in NT$ million or %

in NT$ million or %
2020
2021
2022
2023
1Q'23
1Q'24
Change
Full Year Results
Year-over-Year Comparison
1Q'24 Change
55.0%
50.0%
114.3%
-43.5%
-8.3%
3.1%
11.2%
3.8%
-5.5%
-6.3%
-5.4%
B
N
U
T
O
To
To
No
Inc
In
Ne
rokerage commission
et interest income
nderwriting commission
ransaction gains through F/V, net
ther operating income
tal operating income
tal operating expenses
n-operating income
ome before tax
come tax
t income
1,351
2,255
1,382
1,499
300
242
383
286
196
40
77
132
78
54
7
476
555
(63)
687
382
127
183
246
309
36
2,273
3,508
1,929
2,745
765
(1,489)
(1,879)
(1,488)
(1,714)
(412)
80
83
74
114
26
864
1,712
515
1,145
379
(120)
(216)
(112)
(167)
(48)
744
1,496
403
978
331
465
60
15
216
33
789
(458)
27
358
(45)
313
Fi rst Sec. Key Ratios -19.6%
-35.3%
-8.5%
-6.1%
R
R
Br
Ma
OAE (Annualized)
OAA (Annualized)
okerage market share
rgin loan market share
11.05%
19.79%
5.22%
12.26%
17.52%
2.81%
4.18%
1.19%
3.01%
4.64%
1.46%
1.43%
1.38%
1.34%
1.41%
2.40%
2.30%
2.35%
2.29%
2.29%
14.08%
3.00%
1.29%
2.15%
  1. Non-Consolidated Basis

37

==> picture [181 x 31] intentionally omitted <==

FSITC Operating Results

FSITC Income Statement Summary in NT$ million or %

in NT$ million or %
Full Yeart Results Year-over-Year Comparison
2020 2021 2022 2023 1Q'23 1Q'24 Change
Total operating income
Management fee 584 656 629 692 162 188 16.0%
Sales service fee 33 26 20 15 3 7 133.3%
Total operating income 617 682 649 707 165 195 18.2%
Operating expenses (532) (564) (552) (571) (131) (144) 9.9%
Non-operating income 8 12 (1) 7 1 1 0.0%
Income before tax 93 130 96 143 35 52 48.6%
Income tax (18) (24) (20) (28) (7) (10) 42.9%
Net income 76 105 76 115 28 42 50.0%
y
FSITC Key Ratios
AUM 108,605 112,979 100,051 125,552 99,692 125,787 26.2%
AUM Ranking 11 13 15 14 15 14
  1. Non-consolidated basis

38

==> picture [181 x 31] intentionally omitted <==

First Life Operating Results

First Life Income Statement Summary in NT$ million or %

==> picture [633 x 310] intentionally omitted <==

----- Start of picture text -----

Full Year Result Year-over-Year Comparison
2020 2021 2022 2023 1Q'23 1Q'24 Change
Operating Revenue 14,865 14,401 16,689 13,400 3,412 4,418 29.5%
Premium Income 13,330 12,429 14,911 11,304 2,981 3,716 24.7%
Other insurance income 256 252 208 203 46 55 19.6%
Net Investment Income 1,279 1,720 1,570 1,893 385 647 68.1%
Operating Cost 13,743 13,047 15,761 12,101 3,149 4,101 30.2%
Reinsurance commission 68 78 94 118 28 27 -3.6%
Reserves 10,745 9,312 8,980 2,845 1,116 1,465 31.3%
Claims 2,210 2,769 5,740 7,967 1,731 1,785 3.1%
Commission 720 888 945 1,170 274 824 200.7%
Others 0 0 2 1 0 0 --
Operating Expenses (730) (752) (783) (898) (210) (277) 31.9%
Profit/Loss Before Tax 392 601 145 401 53 40 -24.5%
Income tax 94 (1) (83) 35 (5) 31 --
Net Income after tax 485 600 62 436 48 71 47.9%
Key Ratios
ROAE (Annualized) 14.02% 13.85% 1.91% 12.92% 6.40% 5.36% -16.3%
ROAA (Annualized) 0.76% 0.82% 0.08% 0.50% 0.24% 0.32% 33.3%
----- End of picture text -----

39

==> picture [181 x 31] intentionally omitted <==

Q&A