Pub. 12 2023 Issue 4

Source: S&P Global Market Intelligence In Kansas, four transactions have been announced year-to-date in May 2023, which is ahead of the two announced transactions through May 2022. Based on transactions with pricing data available, P/TBV averaged 143% in Kansas in 2022. There have been no transactions with pricing data announced year to date through May 2023. With the continued increase in interest rates from the Fed, many banks with available-for-sale securities have seen sharp increases in unrealized losses in their investment portfolio. The negative impact of the decline in accumulated other comprehensive income on total equity capital continues to present significant challenges in transactions. We have seen this successfully navigated in transactions in the current environment, but the increase in unrealized losses has been a significant deal impediment overall. Given the ongoing economic uncertainty, stock valuations and the liquidity crisis that is still fresh on bankers’ minds, it appears likely that 2023 transaction volume will come in below 2022 transaction volume. Those banks that continue to be interested in growth through M&A will likely see opportunities, but they will need to ensure sufficient capital to pursue those opportunities; sharpen their operational, diligence and integration focus; and prepare for an extended period of uncertainty in the industry where their approach may feel contrarian. This article is for general information purposes only and is not to be considered legal advice. This information was written by qualified, experienced professionals at FORVIS, but applying this information to your particular situation requires careful consideration of your specific facts and circumstances. Consult a professional at FORVIS or legal counsel before acting on any matter covered in this update. More options for your customers, without more risk to your bank. Why Partner With Us? Ag Resource Management offers an innovative solution to lenders by mitigating your risks with watch list and nonperforming loans. We can help you take these assets off of your balance sheet and increase your lending ability. We achieve this with a blend of proprietary technology and data validation in valuing a growing crop, monitoring that crop, and keeping track of collateral as it approaches maturity. Loans are processed swiftly and we communicate with you throughout the process. We’re just a call away. Get started today with our teams in Kansas. Ryan Schreibvogel 1805 East Mary Street, Suite B Garden City, KS 67846 (620) 371-4858 RSchreibvogel@armlend.com Wade Simpson 5506 Corporate Drive, Suite 1760 Saint Joseph, MO 64507 (816) 226-4574 WSimpson@armlend.com ARM is an equal opportunity provider. 22

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