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Earnings release · 8-K exhibit

Citizens Financial Group · Earnings release

CFG · Financials

Filed 2025-01-17 · CY2025 Q1 · Company’s FY2024 Q4 · 8,559 words

Read the original on sec.gov ↗

EX-99.12a4q24earningsrelease.htmEX-99.1 Document

Citizens Financial Group, Inc. Reports Fourth Quarter 2024 Net Income of

$401 million and EPS of $0.83

Underlying Net Income of $412 million and EPS of $0.85*

CET1 ratio of 10.8%; LDR 79.6%

2024 Net Income of $1.5 billion and EPS of $3.03; Underlying EPS of $3.24

Key Financial Data

4Q24

3Q24

4Q23

Fourth Quarter 2024 Highlights

Income

Statement

($s in millions)

■Underlying EPS of $0.85 and ROTCE of 10.7%

■Underlying PPNR of $684 million, up 4% QoQ

–NII up 3%, driven by a 10 bp improvement in NIM to 2.87%

–Fees up 6%, primarily reflecting higher Capital Markets fees

–Expenses up 3.5% driven by investments, including Private Bank and Commercial middle market

–Positive operating leverage of ~50 bps QoQ

■Strong ACL coverage of 1.62%, up 1 bp QoQ

■Period-end loans down 1.7% QoQ driven by continued Non-Core run off and lower C&I and CRE, partially offset by growth in Private Bank lending, which increased by $1.1 billion to $3.1 billion

■Average deposits broadly stable QoQ; Private Bank spot deposits up $1.4 billion to $7.0 billion

■Strong liquidity profile; spot LDR of 79.6%; spot FHLB reduced to $53 million, down $3.7 billion YoY

–Pro forma LCR of 119% exceeds Category 1 Bank requirement of 100%

■Net charge-offs of 53 bps, stable QoQ

■Strong CET1 ratio of 10.8%; TCE ratio of 6.8%

■TBV/share of $32.34, down 3.6% QoQ reflects the AOCI impact of higher long-term rates

Total revenue

$

1,986

$

1,901

$

1,988

Pre-provision profit

670

642

376

Underlying pre-provision profit

684

655

721

Provision for credit losses

162

172

171

Net income

401

382

189

Underlying net income

412

392

426

Balance Sheet

&

Credit Quality

($s in billions)

Period-end loans and leases

$

139.2

$

141.6

$

146.0

Average loans and leases

140.9

142.0

148.0

Period-end deposits

174.8

175.2

177.3

Average deposits

174.3

174.1

177.1

Period-end loan-to-deposit ratio

79.6

%

80.8

%

82.3

%

NCO ratio

0.53

%

0.54

%

0.46

%

Financial Metrics

Diluted EPS

$

0.83

$

0.77

$

0.34

Underlying Diluted EPS

0.85

0.79

0.85

ROTCE

10.4

%

9.5

%

4.7

%

Underlying ROTCE

10.7

9.7

11.8

Net interest margin, FTE

2.87

2.77

2.91

Efficiency ratio

66.3

66.2

81.1

Underlying efficiency ratio

65.4

65.6

63.8

CET1

10.8

%

10.6

%

10.6

%

TBV/Share

$

32.34

$

33.54

$

30.91

Notable Items

4Q24

($s in millions except per share data)

Pre-tax $

EPS

Integration-related

$

(2)

$

—

TOP and Other items

(12)

(0.02)

Total

$

(14)

$

(0.02)

Comments from Chairman and CEO Bruce Van Saun

“We were pleased to post solid performance in Q4 given strong execution of our key initiatives and nice improvement in our net interest margin,” said Chairman and CEO Bruce Van Saun. “Good sequential growth in revenues delivered a return to

*Results presented on an Underlying basis are non-GAAP Financial Measures. See page 15 for additional information on our use of Non-GAAP Financial Measures.

Citizens Financial Group, Inc.

positive operating leverage, and our balance sheet remains strong with CET1 at 10.8%, LDR below 80% and credit metrics all trending favorably. Our Private Bank hit year end balances of $7 billion in deposits, $3.1 billion in loans, and $4.7 billion AUM, tracking very well to targets. I would like to thank our colleague base for their fine effort and dedication in continuing to serve our customers well and in positioning us for a strong 2025 and bright future.”

Citizens also announced today that its board of directors declared a quarterly common stock dividend of $0.42 per share. The dividend is payable on February 14, 2025 to shareholders of record at the close of business on January 31, 2025.

2

Citizens Financial Group, Inc.

Earnings highlights(1):

Quarterly Trends

Full Year

4Q24 change from

2024 change from 2023

($s in millions, except per share data)

4Q24

3Q24

4Q23

3Q24

4Q23

2024

2023

Earnings

$/bps

%

$/bps

%

$

$

$/bps

Net interest income

$

1,412

$

1,369

$

1,488

$

43

3

%

$

(76)

(5)

%

$

5,633

$

6,241

$

(608)

Noninterest income

574

532

500

42

8

74

15

2,176

1,983

193

Total revenue

1,986

1,901

1,988

85

4

(2)

—

7,809

8,224

(415)

Noninterest expense

1,316

1,259

1,612

57

5

(296)

(18)

5,234

5,507

(273)

Pre-provision profit

670

642

376

28

4

294

78

2,575

2,717

(142)

Provision for credit losses

162

172

171

(10)

(6)

(9)

(5)

687

687

—

Net income

401

382

189

19

5

212

112

1,509

1,608

(99)

Preferred dividends

34

38

30

(4)

(11)

4

13

137

117

20

Net income available to common stockholders

$

367

$

344

$

159

$

23

7

%

$

208

131

%

$

1,372

$

1,491

$

(119)

After-tax notable Items

11

10

237

1

10

(226)

(95)

98

357

(259)

Underlying net income

$

412

$

392

$

426

$

20

5

%

$

(14)

(3)

%

$

1,607

$

1,965

$

(358)

Underlying net income available to common stockholders

378

354

396

24

7

(18)

(5)

$

1,470

$

1,848

$

(378)

Average common shares outstanding

Basic (in millions)

440.8

446.6

466.2

(5.8)

(1)

(25.4)

(5)

450.7

475.1

(24.4)

Diluted (in millions)

444.8

449.9

468.2

(5.1)

(1)

(23.3)

(5)

453.5

476.7

(23.2)

Diluted earnings per share

$

0.83

$

0.77

$

0.34

$

0.06

8

%

$

0.49

144

%

$

3.03

$

3.13

$

(0.10)

Underlying diluted earnings per share

0.85

0.79

0.85

0.06

8

—

—

$

3.24

$

3.88

$

(0.64)

Performance metrics

Net interest margin

2.86

%

2.76

%

2.90

%

10

bps

(4)

bps

2.84

%

3.09

%

(25)

bps

Net interest margin, FTE

2.87

2.77

2.91

10

(4)

2.85

3.10

(25)

Effective income tax rate

21.0

18.6

7.6

248

1,345

20.1

20.8

(70)

Efficiency ratio

66.3

66.2

81.1

4

(1,486)

67.0

67.0

6

Underlying efficiency ratio

65.4

65.6

63.8

(25)

159

65.2

60.8

434

Return on average tangible common equity

10.4

9.5

4.7

91

564

9.8

10.9

(111)

Underlying return on average tangible common equity

10.7

9.7

11.8

95

(118)

10.5

13.5

(302)

Return on average total tangible assets

0.76

0.72

0.35

4

41

0.71

0.75

(4)

Underlying return on average total tangible assets

0.78

%

0.74

%

0.78

%

4

bps

—

bps

0.76

%

0.92

%

(16)

bps

Capital adequacy(2,3)

Common equity tier 1 capital ratio

10.8

%

10.6

%

10.6

%

Total capital ratio

14.0

13.9

13.7

Tier 1 leverage ratio

9.4

9.4

9.3

Tangible common equity ratio

6.8

7.0

6.7

Allowance for credit losses to loans and leases

1.62

%

1.61

%

1.59

%

1

bps

3

bps

Asset quality(3)

Nonaccrual loans and leases to loans and leases

1.20

%

1.19

%

0.93

%

1

bps

27

bps

Allowance for credit losses to nonaccrual loans and leases

136

136

170

—

(34)

Net charge-offs as a % of average loans and leases

0.53

%

0.54

%

0.46

%

(1)

bps

7

bps

0.52

%

0.40

%

12

bps

(1) Unless otherwise noted, references to balance sheet items are on an average basis, loans exclude loans held for sale, earnings per share

represent fully diluted per common share and references to NIM are on a FTE basis.

(2) Current reporting-period regulatory capital ratios are preliminary.

(3) Capital adequacy and asset-quality ratios calculated on a period-end basis, except net charge-offs.

3

Citizens Financial Group, Inc.

The following table provides information on Underlying results which exclude the impact of notable items.

Underlying results:

Quarterly Trends

Full Year

4Q24 change from

2024 Change

($s in millions, except per share data)

4Q24

3Q24

4Q23

3Q24

4Q23

2024

2023

from 2023

$/bps

%

$/bps

%

%

Net interest income

$

1,412

$

1,369

$

1,488

$

43

3

%

$

(76)

(5)

%

$

5,633

$

6,241

(10)

%

Noninterest income

564

534

500

30

6

64

13

2,161

1,983

9

Total revenue

$

1,976

$

1,903

$

1,988

$

73

4

%

$

(12)

(1)

%

$

7,794

$

8,224

(5)

%

Noninterest expense

1,292

1,248

1,267

44

4

25

2

5,078

5,001

2

Provision for credit losses

162

172

171

(10)

(6)

(9)

(5)

687

687

—

Net income available to common stockholders

$

378

$

354

$

396

$

24

7

%

$

(18)

(5)

%

$

1,470

$

1,848

(20)

%

Performance metrics

EPS

$

0.85

$

0.79

$

0.85

$

0.06

8

%

$

—

—

%

$

3.24

$

3.88

(16)

%

Efficiency ratio

65.4

%

65.6

%

63.8

%

(25)

bps

159

bps

65.2

%

60.8

%

434

Return on average tangible common equity

10.7

%

9.7

%

11.8

%

95

bps

(118)

bps

10.5

%

13.5

%

(302)

bps

Consolidated balance sheet summary(1):

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

$/bps

%

$/bps

%

Total assets

$

217,521

$

219,706

$

221,964

$

(2,185)

(1)

%

$

(4,443)

(2)

%

Total loans and leases

139,203

141,632

145,959

(2,429)

(2)

(6,756)

(5)

Total loans held for sale

858

663

779

195

29

79

10

Deposits

174,776

175,188

177,342

(412)

—

(2,566)

(1)

Stockholders' equity

24,254

24,932

24,342

(678)

(3)

(88)

—

Stockholders' common equity

22,141

22,820

22,329

(679)

(3)

(188)

(1)

Tangible common equity

$

14,246

$

14,931

$

14,417

$

(685)

(5)

%

$

(171)

(1)

%

Loan-to-deposit ratio (period-end)(2)

79.6

%

80.8

%

82.3

%

(120)

bps

(265)

bps

Loan-to-deposit ratio (average)(2)

80.9

%

81.6

%

83.5

%

(71)

bps

(266)

bps

(1) Represents period-end unless otherwise noted.

(2) Excludes loans held for sale.

4

Citizens Financial Group, Inc.

Notable items:

Quarterly results reflect notable items primarily related to integration costs associated with recent acquisitions, as well as TOP revenue and efficiency initiatives and other items. In addition, fourth quarter 2024 and fourth quarter 2023 include a notable item for an industry-wide FDIC special assessment. These notable items have been excluded from reported results to better reflect Underlying operating results.

Notable items - Integration-related

4Q24

3Q24

4Q23

FY 2024

FY 2023

($s in millions, except per share data)

Pre-tax

After-tax

Pre-tax

After-tax

Pre-tax

After-tax

Pre-tax

After-tax

Pre-tax

After-tax

Salaries & benefits

$

(2)

$

(1)

$

(2)

$

(2)

$

(2)

$

(1)

$

(9)

$

(6)

$

(15)

$

(11)

Equipment and software

—

—

—

—

—

—

—

—

(4)

(3)

Outside services

—

—

—

—

(3)

(2)

(1)

(1)

(43)

(31)

Occupancy

—

—

—

—

—

—

—

—

(41)

(30)

Other expense

—

—

—

—

—

—

—

—

(1)

(1)

Noninterest expense

$

(2)

$

(1)

$

(2)

$

(2)

$

(5)

$

(3)

$

(10)

$

(7)

$

(104)

$

(76)

EPS Impact - Noninterest expense

$

—

$

—

$

(0.01)

$

(0.02)

$

(0.16)

Total Integration-related

$

(2)

$

(1)

$

(2)

$

(2)

$

(5)

$

(3)

$

(10)

$

(7)

$

(104)

$

(76)

EPS Impact - Total Integration-related

$

—

$

—

$

(0.01)

$

(0.02)

$

(0.16)

Other notable items - TOP & Other

4Q24

3Q24

4Q23

FY 2024

FY 2023

($s in millions, except per share data)

Pre-tax

After-tax

Pre-tax

After-tax

Pre-tax

After-tax

Pre-tax

After-tax

Pre-tax

After-tax

Tax notable items

$

—

$

—

$

—

$

—

$

—

$

17

$

—

$

7

$

—

$

17

Noninterest income

10

8

(2)

(1)

—

—

15

11

—

—

Salaries & benefits

(15)

(12)

(2)

(2)

(30)

(22)

(37)

(27)

(52)

(38)

Equipment and software

(3)

(2)

(2)

(2)

(37)

(27)

(17)

(13)

(47)

(35)

Outside services

(4)

(3)

(2)

(2)

(10)

(7)

(27)

(21)

(25)

(19)

Occupancy

(5)

(4)

(1)

—

(20)

(15)

(19)

(14)

(29)

(22)

FDIC special assessment(1)

9

6

—

—

(225)

(167)

(31)

(24)

(225)

(167)

Other expense

(4)

(3)

(2)

(1)

(18)

(13)

(15)

(10)

(24)

(17)

Noninterest expense

$

(22)

$

(18)

$

(9)

$

(7)

$

(340)

$

(251)

$

(146)

$

(109)

$

(402)

$

(298)

Total Other Notable Items

$

(12)

$

(10)

$

(11)

$

(8)

$

(340)

$

(234)

$

(131)

$

(91)

$

(402)

$

(281)

EPS Impact - Other Notable Items

$

(0.02)

$

(0.02)

$

(0.50)

$

(0.19)

$

(0.59)

Total Notable Items

$

(14)

$

(11)

$

(13)

$

(10)

$

(345)

$

(237)

$

(141)

$

(98)

$

(506)

$

(357)

Total EPS Impact

$

(0.02)

$

(0.02)

$

(0.51)

$

(0.21)

$

(0.75)

(1) The FDIC special assessment earnings per share impact is $0.01, $(0.35), $(0.05), and $(0.35) for fourth quarter 2024, fourth quarter 2023, full year 2024, and full year 2023 respectively.

5

Citizens Financial Group, Inc.

Discussion of results:

Net interest income

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

$/bps

%

$/bps

%

Interest income:

Interest and fees on loans and leases and loans held for sale

$

1,931

$

1,995

$

2,166

$

(64)

(3)

%

$

(235)

(11)

%

Investment securities

419

423

339

(4)

(1)

80

24

Interest-bearing deposits in banks

112

121

171

(9)

(7)

(59)

(35)

Total interest income

$

2,462

$

2,539

$

2,676

$

(77)

(3)

%

$

(214)

(8)

%

Interest expense:

Deposits

$

883

$

990

$

974

$

(107)

(11)

%

$

(91)

(9)

%

Short-term borrowed funds

1

3

7

(2)

(67)

(6)

(86)

Long-term borrowed funds

166

177

207

(11)

(6)

(41)

(20)

Total interest expense

$

1,050

$

1,170

$

1,188

$

(120)

(10)

%

$

(138)

(12)

%

Net interest income

$

1,412

$

1,369

$

1,488

$

43

3

%

$

(76)

(5)

%

Net interest margin, FTE

2.87

%

2.77

%

2.91

%

10

bps

(4)

bps

Fourth quarter 2024

vs.

third quarter 2024

Net interest income of $1.4 billion increased 3.1%, reflecting higher net interest margin and slightly lower interest-earning assets.

•Net interest margin of 2.87% increased 10 basis points, reflecting the benefit of lower deposit costs and improved mix, fixed-rate asset repricing and Non-Core run off, partially offset by the impact of variable-rate asset repricing, net of receive-fixed swaps.

•Interest-bearing deposit costs were down 31 basis points; total deposit costs were down 24 basis points, and total cost of funds were down 25 basis points to 2.23%.

Fourth quarter 2024

vs.

fourth quarter 2023

Net interest income of $1.4 billion decreased 5%, reflecting lower net interest margin and a 3% decline in average interest-earning assets.

•Net interest margin of 2.87% decreased 4 basis points, as an increase in swap costs and deposit migration were partially offset by the benefit of fixed-rate asset repricing and Non-Core run off.

6

Citizens Financial Group, Inc.

Noninterest Income

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

$

%

$

%

Service charges and fees

$

109

$

109

$

104

$

—

—

%

$

5

5

%

Capital markets fees

121

94

87

27

29

34

39

Card fees

97

93

70

4

4

27

39

Wealth fees(1)

75

76

68

(1)

(1)

7

10

Mortgage banking fees

60

46

57

14

30

3

5

Foreign exchange and derivative products

35

36

43

(1)

(3)

(8)

(19)

Letter of credit and loan fees

45

45

42

—

—

3

7

Securities gains, net

4

9

9

(5)

(56)

(5)

(56)

Other income(2)

28

24

20

4

17

8

40

Noninterest income

$

574

$

532

$

500

$

42

8

%

$

74

15

%

Underlying, as applicable

Card fees

$

86

$

87

$

70

$

(1)

(1)

$

16

23

Other income(2)

$

29

$

32

$

20

$

(3)

(9)

$

9

45

Underlying noninterest income

$

564

$

534

$

500

$

30

6

%

$

64

13

%

(1) Effective for 2Q24, Trust and Investment services fees was renamed to Wealth Fees to better reflect the broad range of wealth-related management fees and services provided to our customers.

(2) Includes bank-owned life insurance income and other miscellaneous income for all periods presented.

Fourth quarter 2024

vs.

third quarter 2024

Underlying noninterest income of $564 million increased $30 million, or 5.6%.

•Capital markets fees increased $27 million, driven by higher loan syndication and M&A fees, partially offset by lower debt underwriting fees.

•Wealth fees decreased $1 million, reflecting lower transactional sales activity, largely offset by higher asset management fees.

•Mortgage banking fees increased $14 million, primarily driven by higher MSR valuation net of hedge impact.

•Foreign exchange and derivative products revenue decreased $1 million, given lower client hedging activity in commodities and interest rates, partially offset by higher foreign exchange revenue.

Fourth quarter 2024

vs.

fourth quarter 2023

Underlying noninterest income of $564 million increased $64 million, or 13%.

•Service charges and fees increased $5 million, primarily driven by higher overdraft and cash management fees.

•Capital markets fees increased $34 million, driven by higher loan syndication and M&A fees.

•Card fees increased $16 million, largely due to the impact of favorable vendor contract negotiations.

•Wealth fees increased $7 million, reflecting higher asset management fees, partially offset by lower transactional sales activity.

•Mortgage banking fees increased $3 million, given higher production fees and higher MSR valuation net of hedging, partially offset by lower servicing revenue.

•Foreign exchange and derivative products revenue decreased $8 million, given lower client activity in commodities and interest rate hedging.

7

Citizens Financial Group, Inc.

Noninterest Expense

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

$

%

$

%

Salaries and employee benefits

$

674

$

647

$

667

$

27

4

%

$

7

1

%

Equipment and software

193

194

215

(1)

(1)

(22)

(10)

Outside services

170

146

174

24

16

(4)

(2)

Occupancy

112

108

125

4

4

(13)

(10)

Other operating expense

167

164

431

3

2

(264)

(61)

Noninterest expense

$

1,316

$

1,259

$

1,612

$

57

5

%

$

(296)

(18)

%

Notable items

$

24

$

11

$

345

$

13

118

%

$

(321)

(93)%

Underlying, as applicable

Salaries and employee benefits

$

657

$

643

$

635

$

14

2

%

$

22

3

%

Equipment and software

190

192

178

(2)

(1)

12

7

Outside services

166

144

161

22

15

5

3

Occupancy

107

107

105

—

—

2

2

Other operating expense

172

162

188

10

6

(16)

(9)

Underlying noninterest expense

$

1,292

$

1,248

$

1,267

$

44

4

%

$

25

2

%

Fourth quarter 2024

vs.

third quarter 2024

Underlying noninterest expense of $1.3 billion increased 3.5%.

•Salaries and employee benefits increased $14 million, primarily reflecting hiring related to the Private Bank and Private Wealth build-out and Commercial middle market bankers in expansion markets.

•Equipment and software decreased $2 million.

•Outside services increased $22 million, largely reflecting elevated vendor-related costs and seasonality.

•Other operating expense increased $10 million, primarily reflecting higher marketing-related costs and travel.

The effective tax rate was 21.0% in fourth quarter 2024. On an underlying basis, the effective tax rate of 21.2% increased relative to 18.7% in third quarter 2024, primarily reflecting the reduced benefit of tax-advantaged investments, coupled with higher income.

Fourth quarter 2024

vs.

fourth quarter 2023

Underlying noninterest expense of $1.3 billion increased 2%.

•Salaries and employee benefits increased $22 million, reflecting hiring related to the Private Bank and Private Wealth build-out and Commercial middle market bankers in expansion markets, as well as a broader increase in salaries and benefits.

•Equipment and software increased $12 million given technology investments and maintenance.

•Other operating expense decreased $16 million, primarily reflecting lower fraud losses, deposit insurance and travel-related costs.

The effective tax rate was 21.0% in fourth quarter 2024. On an underlying basis, the effective tax rate of 21.2% compared with 22.3% in fourth quarter 2023.

8

Citizens Financial Group, Inc.

Interest-earning assets

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

Period-end interest-earning assets

$

%

$

%

Investments

$

42,217

$

42,428

$

40,003

$

(211)

—

%

$

2,214

6

%

Interest-bearing deposits in banks

9,827

10,584

10,239

(757)

(7)

(412)

(4)

Commercial loans and leases

69,776

71,808

74,445

(2,032)

(3)

(4,669)

(6)

Retail loans

69,427

69,824

71,514

(397)

(1)

(2,087)

(3)

Total loans and leases

139,203

141,632

145,959

(2,429)

(2)

(6,756)

(5)

Loans held for sale, at fair value

858

663

779

195

29

79

10

Total loans and leases and loans held for sale

140,061

142,295

146,738

(2,234)

(2)

(6,677)

(5)

Total period-end interest-earning assets

$

192,105

$

195,307

$

196,980

$

(3,202)

(2)

%

$

(4,875)

(2)

%

Average interest-earning assets

Investments(1)

$

44,823

$

45,084

$

41,499

$

(261)

(1)

%

$

3,324

8

%

Interest-bearing deposits in banks

9,459

8,896

12,387

563

6

(2,928)

(24)

Commercial loans and leases

71,355

72,280

76,078

(925)

(1)

(4,723)

(6)

Retail loans

69,592

69,723

71,891

(131)

—

(2,299)

(3)

Total loans and leases

140,947

142,003

147,969

(1,056)

(1)

(7,022)

(5)

Loans held for sale, at fair value

1,384

1,181

1,266

203

17

118

9

Total loans and leases and loans held for sale

142,331

143,184

149,235

(853)

(1)

(6,904)

(5)

Total average interest-earning assets

$

196,613

$

197,164

$

203,121

$

(551)

—

%

$

(6,508)

(3)

%

(1) Total average interest-earning assets excludes the mark-to-market on investment securities and unsettled purchases or sales of loans and investments.

Fourth quarter 2024

vs.

third quarter 2024

Period-end interest-earning assets of $192.1 billion were down 2% reflecting a $2.4 billion decrease in loans and leases, a $757 million decrease in cash held in interest-bearing deposits, and a $211 million decrease in investments in securities. The decrease in loans and leases reflects a $2.0 billion decline in commercial, driven by market conditions resulting in relatively low client demand and lower line of credit utilization, partially offset by growth in the Private Bank. Results also reflect a $397 million decrease in retail driven by $926 million of Non-Core portfolio run off, partially offset by growth in home equity and mortgage, including the Private Bank.

Average interest-earning assets of $196.6 billion decreased $551 million, reflecting a $1.1 billion decrease in total loans and leases and a $261 million decrease in investments, partially offset by a $563 million increase in cash held in interest-bearing deposits. The decrease in loans and leases reflects a $925 million decrease in commercial and a $131 million decrease in Retail.

The average effective duration of the securities portfolio was 3.7 years, compared with 3.3 years at September 30, 2024 and 3.9 years at December 31, 2023.

Fourth quarter 2024

vs.

fourth quarter 2023

Period-end interest-earning assets of $192.1 billion decreased $4.9 billion, or 2%, reflecting a $6.7 billion decrease in total loans and leases and loans held for sale and a $412 million decrease in investments in cash held in interest-bearing deposits, partially offset by a $2.2 billion increase in investments in securities. The decrease in loans and leases reflects a $4.7 billion decline in commercial given market conditions resulting in relatively low client demand and lower line of credit utilization, partially offset by growth in Private Bank. Retail decreased $2.1 billion given $4.2 billion of Non-Core portfolio run off, partially offset by growth in home equity and mortgage, including the Private Bank.

Average interest-earning assets of $196.6 billion decreased $6.5 billion, or 3%, reflecting a $6.9 billion decrease in total loans and leases and loans held for sale, partially offset by a $3.3 billion increase in investments in securities and a $2.9 billion decrease in cash held in interest-bearing deposits.

9

Citizens Financial Group, Inc.

Deposits

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

Period-end deposits

$

%

$

%

Non-interest bearing demand

$

36,920

$

35,978

$

37,107

$

942

3

%

$

(187)

(1)

%

Money market

55,321

54,654

53,812

667

1

1,509

3

Checking with interest

33,246

33,680

31,876

(434)

(1)

1,370

4

Savings

25,976

26,489

27,983

(513)

(2)

(2,007)

(7)

Time

23,313

24,387

26,564

(1,074)

(4)

(3,251)

(12)

Total period-end deposits

$

174,776

$

175,188

$

177,342

$

(412)

—

%

$

(2,566)

(1)

%

Average deposits

Non-interest bearing demand

$

36,704

$

36,236

$

38,390

$

468

1

%

$

(1,686)

(4)

%

Money market

54,548

53,152

53,003

1,396

3

1,545

3

Checking with interest

32,720

33,090

31,788

(370)

(1)

932

3

Savings

26,237

26,868

28,455

(631)

(2)

(2,218)

(8)

Time

24,053

24,705

25,492

(652)

(3)

(1,439)

(6)

Total average deposits

$

174,262

$

174,051

$

177,128

$

211

—

%

$

(2,866)

(2)

%

Fourth quarter 2024

vs.

third quarter 2024

Total period-end deposits of $174.8 billion are broadly stable, reflecting a reduction in higher-cost Treasury and Commercial deposits, largely offset by $3.3 billion of Consumer deposit growth, including $1.4 billion of growth in the Private Bank. Non-interest bearing demand deposits increased $942 million reflecting seasonal growth in Commercial and Private Bank growth.

Average deposits of $174.3 billion are broadly stable reflecting $1.7 billion of growth in Private Bank deposits, largely offset by a reduction in higher-cost Treasury and Commercial deposits.

Fourth quarter 2024

vs.

fourth quarter 2023

Average deposits of $174.3 billion decreased 2%. Total period-end deposits of $174.8 billion decreased 1% given a reduction in higher-cost Treasury deposits and lower Commercial balances, largely offset by growth in Private Bank deposits of $5.8 billion.

10

Citizens Financial Group, Inc.

Borrowed Funds

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

Period-end borrowed funds

$

%

$

%

Short-term borrowed funds

$

—

$

15

$

505

$

(15)

(100) %

$

(505)

(100)

%

Long-term borrowed funds

FHLB advances

53

553

3,786

(500)

(90)

(3,733)

(99)

Senior debt

7,168

7,766

5,170

(598)

(8)

1,998

39

Subordinated debt and other debt

1,805

1,824

1,819

(19)

(1)

(14)

(1)

Auto collateralized borrowings

3,375

3,801

2,692

(426)

(11)

683

25

Total borrowed funds

$

12,401

$

13,959

$

13,972

$

(1,558)

(11)

%

$

(1,571)

(11)

%

Average borrowed funds

Short-term borrowed funds

$

41

$

150

$

491

$

(109)

(73) %

$

(450)

(92)

%

Long-term borrowed funds

FHLB advances

172

477

5,751

(305)

(64)

(5,579)

(97)

Senior debt

7,316

7,462

5,217

(146)

(2)

2,099

40

Subordinated debt and other debt

1,808

1,758

1,816

50

3

(8)

—

Auto collateralized borrowings

3,593

3,993

2,904

(400)

(10)

689

24

Total average borrowed funds

$

12,930

$

13,840

$

16,179

$

(910)

(7)

%

$

(3,249)

(20)

%

Fourth quarter 2024

vs.

third quarter 2024

Period-end borrowed funds decreased by $1.6 billion. Senior debt decreased by $598 million, reflecting a redemption. FHLB advances decreased by $500 million driven primarily by continued Non-Core run off. Collateralized borrowings on auto loans decreased $426 million given run off of the associated portfolio.

Average borrowed funds decreased $910 million, largely reflecting a $400 million decrease in collateralized borrowings on auto loans and a $305 million decrease in FHLB advances.

Fourth quarter 2024

vs.

fourth quarter 2023

Period-end borrowed funds decreased by $1.6 billion, given a $3.7 billion decrease in FHLB advances and a $505 million decrease in short-term borrowings, partially offset by a $2.0 billion increase in senior debt given issuances and a $683 million increase in auto collateralized borrowings.

Average borrowed funds decreased by $3.2 billion, reflecting a $5.6 billion decrease in FHLB advances driven by the run off of the Non-Core portfolio and re-mixing of funding to auto collateralized borrowings, up $689 million, and senior debt issuances, up $2.1 billion. Short-term borrowed funds decreased $450 million.

11

Citizens Financial Group, Inc.

Capital

4Q24 change from

($s and shares in millions, except per share data)

4Q24

3Q24

4Q23

3Q24

4Q23

Period-end capital

$

%

$

%

Stockholders' equity

$

24,254

$

24,932

$

24,342

$

(678)

(3)

%

$

(88)

—

%

Stockholders' common equity

22,141

22,820

22,329

(679)

(3)

(188)

(1)

Tangible common equity

14,246

14,931

14,417

(685)

(5)

(171)

(1)

Tangible book value per common share

$

32.34

$

33.54

$

30.91

$

(1.20)

(4)

%

$

1.43

5

%

Common shares - at end of period

440.5

445.2

466.4

(4.7)

(1)

(25.9)

(6)

Common shares - average (diluted)

444.8

449.9

468.2

(5.1)

(1)

%

(23.3)

(5)

%

Common equity tier 1 capital ratio(1)

10.8

%

10.6

%

10.6

%

Total capital ratio(1)

14.0

13.9

13.7

Tangible common equity ratio

6.8

7.0

6.7

Tier 1 leverage ratio(1)

9.4

9.4

9.3

(1) Current reporting-period regulatory capital ratios are preliminary.

Fourth quarter 2024

•The CET1 capital ratio of 10.8% as of December 31, 2024 compares with 10.6% at September 30, 2024 and 10.6% at December 31, 2023.

•Total capital ratio of 14.0% compares with 13.9% at September 30, 2024 and 13.7% as of December 31, 2023.

•Tangible common equity ratio of 6.8% compares with 7.0% at September 30, 2024 and 6.7% as of December 31, 2023.

•Tangible book value per common share of $32.34 decreased 3.6% compared with third quarter 2024 reflecting AOCI impacts from higher term rates.

•Paid $188 million in common dividends to shareholders during fourth quarter 2024. This compares with $191 million in common dividends during third quarter 2024 and $198 million during fourth quarter 2023.

•Repurchased $225 million of common shares during fourth quarter 2024, compared with $325 million in third quarter 2024 and no repurchases in fourth quarter 2023.

12

Citizens Financial Group, Inc.

Credit quality review

4Q24 change from

($s in millions)

4Q24

3Q24

4Q23

3Q24

4Q23

$/bps

%

$/bps

%

Nonaccrual loans and leases(1)

$

1,664

$

1,687

$

1,364

$

(23)

(1)

%

$

300

22

%

90+ days past due and accruing(2)

196

169

333

27

16

(137)

(41)

Net charge-offs

189

192

171

(3)

(2)

18

11

Provision for credit losses

162

172

171

(10)

(6)

(9)

(5)

Allowance for credit losses

$

2,259

$

2,286

$

2,318

$

(27)

(1)

%

$

(59)

(3)

%

Nonaccrual loans and leases to loans and leases

1.20

%

1.19

%

0.93

%

1

bps

27

Net charge-offs as a % of total loans and leases

0.53

0.54

0.46

(1)

7

Allowance for credit losses to loans and leases

1.62

1.61

1.59

1

3

Allowance for credit losses to nonaccrual loans and leases

136

%

136

%

170

%

—

bps

(34)

bps

(1) Loans fully or partially guaranteed by the FHA, VA and USDA are classified as accruing.

(2) 90+ days past due and accruing includes $172 million, $145 million, and $243 million of loans fully or partially guaranteed by the FHA, VA, and USDA for December 31, 2024, September 30, 2024, and December 31, 2023, respectively.

Fourth quarter 2024

vs.

third quarter 2024

•Nonaccrual loans of $1.7 billion decreased $23 million, or 1%, primarily reflecting a decrease in Commercial, given decrease in General Office as we proceed with workout actions. The nonaccrual loans to total loans ratio of 1.20% compares with 1.19% at September 30, 2024.

•Net charge-offs of $189 million, or 53 basis points of average loans and leases, are broadly stable compared with the prior quarter. A decrease in C&I net charge offs was offset by an increase in commercial real estate, primarily coming from the General Office portfolio. Retail net charge offs were stable.

•The fourth quarter 2024 provision for credit losses of $162 million compares with $172 million for third quarter 2024. The decrease is primarily driven by an improving loan mix given the run off of the Non-Core auto portfolio and originations in retail real estate secured and commercial categories that have a lower loss content profile. The ratio of allowance for credit losses to total loans of 1.62% increased slightly from 1.61% as of September 30, 2024, primarily reflecting lower loan balances given Non-Core run off and C&I and Commercial Real Estate paydowns and balance sheet optimization.

•The allowance for credit losses to nonaccrual loans and leases ratio of 136% was stable with September 30, 2024.

Fourth quarter 2024

vs.

fourth quarter 2023

•Nonaccrual loans increased $300 million, or 22%, primarily reflecting an increase in the General Office segment of commercial real estate. The nonaccrual loans to total loans ratio of 1.20% increased from 0.93% at December 31, 2023.

•Net charge-offs of $189 million, or 53 basis points of average loans and leases, increased $18 million, primarily reflecting a $28 million increase in commercial, partially offset by a $10 million decrease in retail.

•Provision for credit losses of $162 million compares with a $171 million provision in fourth quarter 2023.

•Allowance for credit losses of $2.3 billion decreased $59 million compared with December 31, 2023. Allowance for credit losses ratio of 1.62% as of December 31, 2024, compares with 1.59% as of December 31, 2023.

•The allowance for credit losses to nonaccrual loans and leases ratio of 136% compares with 170% as of December 31, 2023.

13

Citizens Financial Group, Inc.

Corresponding Financial Tables and Information

Investors are encouraged to review the foregoing summary and discussion of Citizens’ earnings and financial condition in conjunction with the detailed financial tables and other information available on the Investor Relations portion of the company’s website at www.citizensbank.com/about-us.

Media: Peter Lucht - (781) 655-2289

Investors: Kristin Silberberg - (203) 900-6854

Conference Call

CFG management will host a live conference call today with details as follows:

Time: 9:00 am ET

Dial-in: (800) 369-1703, conference ID 1679767

Webcast/Presentation: The live webcast will be available at http://investor.citizensbank.com under Events & Presentations.

Replay Information: A replay of the conference call will be available beginning at 12:00 pm ET on January 17, 2025 through February 17, 2025. The webcast replay will be available at http://investor.citizensbank.com under Events & Presentations.

About Citizens Financial Group, Inc.

Citizens Financial Group, Inc. is one of the nation’s oldest and largest financial institutions, with $217.5 billion in assets as of December 31, 2024. Headquartered in Providence, Rhode Island, Citizens offers a broad range of retail and commercial banking products and services to individuals, small businesses, middle-market companies, large corporations and institutions. Citizens helps its customers reach their potential by listening to them and by understanding their needs in order to offer tailored advice, ideas and solutions. In Consumer Banking, Citizens provides an integrated experience that includes mobile and online banking, a full-service customer contact center and the convenience of approximately 3,100 ATMs and more than 1,000 branches in 14 states and the District of Columbia.

Consumer Banking products and services include a full range of banking, lending, savings, wealth management and small business offerings. In Commercial Banking, Citizens offers a broad complement of financial products and solutions, including lending and leasing, deposit and treasury management services, foreign exchange, interest rate and commodity risk management solutions, as well as loan syndication, corporate finance, merger and acquisition, and debt and equity capital markets capabilities. More information is available at www.citizensbank.com or visit us on X (formerly Twitter), LinkedIn or Facebook.

14

Citizens Financial Group, Inc.

Non-GAAP Financial Measures and Reconciliations

Non-GAAP Financial Measures:

This document contains non-GAAP financial measures denoted as Underlying. Underlying results for any given reporting period exclude certain items that may occur in that period which Management does not consider indicative of the Company’s on-going financial performance. We believe these non-GAAP financial measures provide useful information to investors because they are used by our Management to evaluate our operating performance and make day-to-day operating decisions. In addition, we believe our Underlying results in any given reporting period reflect our on-going financial performance in that period and, accordingly, are useful to consider in addition to our GAAP financial results. We further believe the presentation of Underlying results increases comparability of period-to-period results. See the following pages for reconciliations of our non-GAAP measures to the most directly comparable GAAP financial measures.

Other companies may use similarly titled non-GAAP financial measures that may be calculated differently from the way we calculate such measures. Accordingly, our non-GAAP financial measures may not be comparable to similar measures used by such companies. We caution investors not to place undue reliance on such non-GAAP financial measures, but to consider them with the most directly comparable GAAP measures. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation or as a substitute for our results reported under GAAP.

15

Citizens Financial Group, Inc.

Non-GAAP financial measures and reconciliations

(in millions, except share, per-share and ratio data)

QUARTERLY TRENDS

FULL YEAR

4Q24 Change

2024 Change

4Q24

3Q24

4Q23

3Q24

4Q23

2024

2023

2023

$

%

$

%

$

%

Noninterest income, Underlying:

Noninterest income (GAAP)

$574

$532

$500

$42

8

%

$74

15

%

$2,176

$1,983

$193

10

%

Less: Notable items

10

(2)

—

12

NM

10

100

15

—

15

100

Noninterest income, Underlying (non-GAAP)

$564

$534

$500

$30

6

%

$64

13

%

$2,161

$1,983

$178

9

%

Total revenue, Underlying:

Total revenue (GAAP)

A

$1,986

$1,901

$1,988

$85

4

%

($2)

—

%

$7,809

$8,224

($415)

(5

%)

Less: Notable items

10

(2)

—

12

NM

10

100

15

—

15

100

Total revenue, Underlying (non-GAAP)

B

$1,976

$1,903

$1,988

$73

4

%

($12)

(1

%)

$7,794

$8,224

($430)

(5

%)

Noninterest expense, Underlying:

Noninterest expense (GAAP)

C

$1,316

$1,259

$1,612

$57

5

%

($296)

(18

%)

$5,234

$5,507

($273)

(5

%)

Less: Notable items

24

11

345

13

118

(321)

(93)

156

506

(350)

(69)

Noninterest expense, Underlying (non-GAAP)

D

$1,292

$1,248

$1,267

$44

4

%

$25

2

%

$5,078

$5,001

$77

2

%

Pre-provision profit:

Total revenue (GAAP)

A

$1,986

$1,901

$1,988

$85

4

%

($2)

—

%

$7,809

$8,224

($415)

(5

%)

Less: Noninterest expense (GAAP)

C

1,316

1,259

1,612

57

5

(296)

(18)

5,234

5,507

(273)

(5)

Pre-provision profit (non-GAAP)

$670

$642

$376

$28

4

%

$294

78

%

$2,575

$2,717

($142)

(5

%)

Pre-provision profit, Underlying:

Total revenue, Underlying (non-GAAP)

B

$1,976

$1,903

$1,988

$73

4

%

($12)

(1

%)

$7,794

$8,224

($430)

(5

%)

Less: Noninterest expense, Underlying (non-GAAP)

D

1,292

1,248

1,267

44

4

25

2

5,078

5,001

77

2

Pre-provision profit, Underlying (non-GAAP)

$684

$655

$721

$29

4

%

($37)

(5

%)

$2,716

$3,223

($507)

(16

%)

Income before income tax expense, Underlying:

Income before income tax expense (GAAP)

E

$508

$470

$205

$38

8

%

$303

148

%

$1,888

$2,030

($142)

(7

%)

Less: Income (expense) before income tax expense (benefit) related to notable items

(14)

(13)

(345)

(1)

(8)

331

96

(141)

(506)

365

72

Income before income tax expense, Underlying (non-GAAP)

F

$522

$483

$550

$39

8

%

($28)

(5

%)

$2,029

$2,536

($507)

(20

%)

Income tax expense, Underlying:

Income tax expense (GAAP)

G

$107

$88

$16

$19

22

%

$91

NM

$379

$422

($43)

(10

%)

Less: Income tax expense (benefit) related to notable items

(3)

(3)

(108)

—

—

105

97

(43)

(149)

106

71

Income tax expense, Underlying (non-GAAP)

H

$110

$91

$124

$19

21

%

($14)

(11

%)

$422

$571

($149)

(26

%)

Net income, Underlying:

Net income (GAAP)

I

$401

$382

$189

$19

5

%

$212

112

%

$1,509

$1,608

($99)

(6

%)

Add: Notable items, net of income tax benefit

11

10

237

1

10

(226)

(95)

98

357

(259)

(73)

Net income, Underlying (non-GAAP)

J

$412

$392

$426

$20

5

%

($14)

(3

%)

$1,607

$1,965

($358)

(18

%)

Net income available to common stockholders, Underlying:

Net income available to common stockholders (GAAP)

K

$367

$344

$159

$23

7

%

$208

131

%

$1,372

$1,491

($119)

(8

%)

Add: Notable items, net of income tax benefit

11

10

237

1

10

(226)

(95)

98

357

(259)

(73)

Net income available to common stockholders, Underlying (non-GAAP)

L

$378

$354

$396

$24

7

%

($18)

(5

%)

$1,470

$1,848

($378)

(20

%)

16

Citizens Financial Group, Inc.

Non-GAAP financial measures and reconciliations (continued)

(in millions, except share, per-share and ratio data)

QUARTERLY TRENDS

FULL YEAR

4Q24 Change

2024 Change

4Q24

3Q24

4Q23

3Q24

4Q23

2024

2023

2023

$/bps

%

$/bps

%

$/bps

%

Operating leverage:

Total revenue (GAAP)

A

$1,986

$1,901

$1,988

$85

4.56

%

($2)

0.02

%

$7,809

$8,224

($415)

(5.04

%)

Less: Noninterest expense (GAAP)

C

1,316

1,259

1,612

57

4.61

(296)

(18.30)

5,234

5,507

(273)

(4.95)

Operating leverage

(0.05

%)

18.32

%

(0.09

%)

Operating leverage, Underlying:

Total revenue, Underlying (non-GAAP)

B

$1,976

$1,903

$1,988

$73

3.89

%

($12)

(0.48

%)

$7,794

$8,224

($430)

(5.22

%)

Less: Noninterest expense, Underlying (non-GAAP)

D

1,292

1,248

1,267

44

3.50

25

2.00

5,078

5,001

77

1.54

Operating leverage, Underlying (non-GAAP)

0.39

%

(2.48

%)

(6.76

%)

Efficiency ratio and efficiency ratio, Underlying:

Efficiency ratio

C/A

66.27

%

66.23

%

81.13

%

4

bps

(1,486)

bps

67.03

%

66.97

%

6

bps

Efficiency ratio, Underlying (non-GAAP)

D/B

65.36

65.61

63.77

(25)

bps

159

bps

65.15

60.81

434

bps

Effective income tax rate and effective income tax rate, Underlying:

Effective income tax rate

G/E

21.04

%

18.56

%

7.59

%

248

bps

1,345

bps

20.06

%

20.76

%

(70)

bps

Effective income tax rate, Underlying (non-GAAP)

H/F

21.17

18.75

22.25

242

bps

(108)

bps

20.80

22.48

(168)

bps

Return on average tangible common equity and return on average tangible common equity, Underlying:

Average common equity (GAAP)

M

$22,009

$22,380

$21,209

($371)

(2

%)

$800

4

%

$21,881

$21,592

$289

1

%

Less: Average goodwill (GAAP)

8,187

8,187

8,188

—

—

(1)

—

8,187

8,184

3

—

Less: Average other intangibles (GAAP)

136

140

163

(4)

(3)

(27)

(17)

143

177

(34)

(19)

Add: Average deferred tax liabilities related to goodwill and other intangible assets (GAAP)

436

435

421

1

—

15

4

433

422

11

3

Average tangible common equity

N

$14,122

$14,488

$13,279

($366)

(3

%)

$843

6

%

$13,984

$13,653

$331

2

%

Return on average tangible common equity

K/N

10.36

%

9.45

%

4.72

%

91

bps

564

bps

9.81

%

10.92

%

(111)

bps

Return on average tangible common equity, Underlying (non-GAAP)

L/N

10.66

9.71

11.84

95

bps

(118)

bps

10.51

13.53

(302)

bps

Return on average total tangible assets and return on average total tangible assets, Underlying:

Average total assets (GAAP)

O

$217,548

$218,578

$223,653

($1,030)

—

%

($6,105)

(3

%)

$219,024

$222,221

($3,197)

(1

%)

Less: Average goodwill (GAAP)

8,187

8,187

8,188

—

—

(1)

—

8,187

8,184

3

—

Less: Average other intangibles (GAAP)

136

140

163

(4)

(3)

(27)

(17)

143

177

(34)

(19)

Add: Average deferred tax liabilities related to goodwill and other intangible assets (GAAP)

436

435

421

1

—

15

4

433

422

11

3

Average tangible assets

P

$209,661

$210,686

$215,723

($1,025)

—

%

($6,062)

(3

%)

$211,127

$214,282

($3,155)

(1

%)

Return on average total tangible assets

I/P

0.76

%

0.72

%

0.35

%

4

bps

41

bps

0.71

%

0.75

%

(4)

bps

Return on average total tangible assets, Underlying (non-GAAP)

J/P

0.78

0.74

0.78

4

bps

—

bps

0.76

0.92

(16)

bps

17

Citizens Financial Group, Inc.

Non-GAAP financial measures and reconciliations (continued)

(in millions, except share, per-share and ratio data)

QUARTERLY TRENDS

FULL YEAR

4Q24 Change

2024 Change

4Q24

3Q24

4Q23

3Q24

4Q23

2024

2023

2023

$/bps

%

$/bps

%

$/bps

%

Tangible book value per common share:

Common shares - at period-end (GAAP)

Q

440,543,381

445,216,549

466,418,055

(4,673,168)

(1

%)

(25,874,674)

(6

%)

440,543,381

466,418,055

(25,874,674)

(6

%)

Common stockholders' equity (GAAP)

$22,141

$22,820

$22,329

($679)

(3)

($188)

(1)

$22,141

$22,329

($188)

(1)

Less: Goodwill (GAAP)

8,187

8,187

8,188

—

—

(1)

—

8,187

8,188

(1)

—

Less: Other intangible assets (GAAP)

146

137

157

9

7

(11)

(7)

146

157

(11)

(7)

Add: Deferred tax liabilities related to goodwill and other intangible assets (GAAP)

438

435

433

3

1

5

1

438

433

5

1

Tangible common equity

R

$14,246

$14,931

$14,417

($685)

(5

%)

($171)

(1

%)

$14,246

$14,417

($171)

(1

%)

Tangible book value per common share

R/Q

$32.34

$33.54

$30.91

($1.20)

(4

%)

$1.43

5

%

$32.34

$30.91

$1.43

5

%

Net income per average common share - basic and diluted and net income per average common share - basic and diluted, Underlying:

Average common shares outstanding - basic (GAAP)

S

440,802,738

446,561,996

466,234,324

(5,759,258)

(1

%)

(25,431,586)

(5

%)

450,678,038

475,089,384

(24,411,346)

(5

%)

Average common shares outstanding - diluted (GAAP)

T

444,836,786

449,913,467

468,159,167

(5,076,681)

(1)

(23,322,381)

(5)

453,510,245

476,693,148

(23,182,903)

(5)

Net income per average common share - basic (GAAP)

K/S

$0.83

$0.77

$0.34

$0.06

8

$0.49

144

$3.05

$3.14

($0.09)

(3)

Net income per average common share - diluted (GAAP)

K/T

0.83

0.77

0.34

0.06

8

0.49

144

3.03

3.13

(0.10)

(3)

Net income per average common share - basic, Underlying (non-GAAP)

L/S

0.86

0.79

0.85

0.07

9

0.01

1

3.26

3.89

(0.63)

(16)

Net income per average common share - diluted, Underlying (non-GAAP)

L/T

0.85

0.79

0.85

0.06

8

—

—

3.24

3.88

(0.64)

(16)

18

Citizens Financial Group, Inc.

Non-GAAP financial measures and reconciliations (continued)

(in millions, except share, per-share and ratio data)

QUARTERLY TRENDS

FULL YEAR

4Q24 Change

2024 Change

4Q24

3Q24

4Q23

3Q24

4Q23

2024

2023

2023

$/bps

%

$/bps

%

$/bps

%

Card fees, Underlying:

Card fees (GAAP)

$97

$93

$70

$4

4

$27

39%

$368

$296

$72

24%

Less: Notable items

11

6

—

5

83

11

100

24

—

24

100

Card fees, Underlying (non-GAAP)

$86

$87

$70

($1)

(1)

$16

23

%

$344

$296

$48

16

%

Other income, Underlying:

Other income (GAAP)

$28

$24

$20

$4

17

$8

40%

$79

$78

$1

1%

Less: Notable items

(1)

(8)

—

7

88

(1)

(100)

(9)

—

(9)

(100)

Other income, Underlying (non-GAAP)

$29

$32

$20

($3)

(9)

$9

45

%

$88

$78

$10

13

%

Salaries and employee benefits, Underlying:

Salaries and employee benefits (GAAP)

$674

$647

$667

$27

4

%

$7

1

%

$2,657

$2,599

$58

—

2

%

Less: Notable items

17

4

32

13

NM

(15)

(47)

46

67

(21)

(31)

Salaries and employee benefits, Underlying (non-GAAP)

$657

$643

$635

$14

2

%

$22

3

%

$2,611

$2,532

$79

3

%

Equipment and software, Underlying:

Equipment and software (GAAP)

$193

$194

$215

($1)

(1

%)

($22)

(10

%)

$769

$756

$13

2

%

Less: Notable items

3

2

37

1

50

(34)

(92)

17

51

(34)

(67)

Equipment and software, Underlying (non-GAAP)

$190

$192

$178

($2)

(1

%)

$12

7

%

$752

$705

$47

7

%

Outside services, Underlying:

Outside services (GAAP)

$170

$146

$174

$24

16

%

($4)

(2

%)

$639

$687

($48)

—

(7

%)

Less: Notable items

4

2

13

2

100

(9)

(69)

28

68

(40)

(59)

Outside services, Underlying (non-GAAP)

$166

$144

$161

$22

15

%

$5

3

%

$611

$619

($8)

(1

%)

Occupancy, Underlying:

Occupancy (GAAP)

$112

$108

$125

$4

4

%

($13)

(10

%)

$447

$492

($45)

(9

%)

Less: Notable items

5

1

20

4

NM

(15)

(75)

19

70

(51)

(73)

Occupancy, Underlying (non-GAAP)

$107

$107

$105

$—

—

%

$2

2

%

$428

$422

$6

1

%

Other operating expense, Underlying:

Other operating expense (GAAP)

$167

$164

$431

$3

2

%

($264)

(61

%)

$722

$973

($251)

—

(26

%)

Less: Notable items

(5)

2

243

(7)

NM

(248)

(102)

46

250

(204)

(82)

Other operating expense, Underlying (non-GAAP)

$172

$162

$188

$10

6

%

($16)

(9

%)

$676

$723

($47)

(7

%)

19

Citizens Financial Group, Inc.

Forward-Looking Statements

This document contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Any statement that does not describe historical or current facts is a forward-looking statement. These statements often include the words “believes,” “expects,” “anticipates,” “estimates,” “intends,” “plans,” “goals,” “targets,” “initiatives,” “potentially,” “probably,” “projects,” “outlook,” “guidance” or similar expressions or future conditional verbs such as “may,” “will,” “likely”, “should,” “would,” and “could.”

Forward-looking statements are based upon the current beliefs and expectations of management, and on information currently available to management. Our statements speak as of the date hereof, and we do not assume any obligation to update these statements or to update the reasons why actual results could differ from those contained in such statements in light of new information or future events. We caution you, therefore, against relying on any of these forward-looking statements. They are neither statements of historical fact nor guarantees or assurances of future performance. While there is no assurance that any list of risks and uncertainties or risk factors is complete, important factors that could cause actual results to differ materially from those in the forward-looking statements include the following, without limitation:

•Negative economic, business and political conditions, including as a result of the interest rate environment, supply chain disruptions, inflationary pressures and labor shortages, that adversely affect the general economy, housing prices, the job market, consumer confidence and spending habits;

•The general state of the economy and employment, as well as general business and economic conditions, and changes in the competitive environment;

•Our capital and liquidity requirements under regulatory standards and our ability to generate capital and liquidity on favorable terms;

•The effect of changes in our credit ratings on our cost of funding, access to capital markets, ability to market our securities, and overall liquidity position;

•The effect of changes in the level of commercial and consumer deposits on our funding costs and net interest margin;

•Our ability to execute on our strategic business initiatives and achieve our financial performance goals across our Consumer and Commercial businesses, including our Private Bank;

•The effects of geopolitical instability, including the wars in Ukraine and the Middle East, on economic and market conditions, inflationary pressures and the interest rate environment, commodity price and foreign exchange rate volatility, and heightened cybersecurity risks;

•Our ability to comply with heightened supervisory requirements and expectations as well as new or amended regulations;

•Liabilities and business restrictions resulting from litigation and regulatory investigations;

•The effect of changes in interest rates on our net interest income, net interest margin and our mortgage originations, mortgage servicing rights and mortgages held for sale;

•Changes in interest rates and market liquidity, as well as the magnitude of such changes, which may reduce interest margins, impact funding sources and affect the ability to originate and distribute financial products in the primary and secondary markets;

•Financial services reform and other current, pending or future legislation or regulation that could have a negative effect on our revenue and businesses;

•Environmental risks, such as physical or transition risks associated with climate change, and social and governance risks, that could adversely affect our reputation, operations, business, and customers;

•A failure in or breach of our compliance with laws, as well as operational or security systems or infrastructure, or those of our third-party vendors or other service providers, including as a result of cyber-attacks; and

•Management’s ability to identify and manage these and other risks.

In addition to the above factors, we also caution that the actual amounts and timing of any future common stock dividends or share repurchases will be subject to various factors, including our capital position, financial performance, capital impacts of strategic initiatives, market conditions, and regulatory considerations, as well as any other factors that our Board of Directors deems relevant in making such a determination. Therefore, there can be no assurance that we will repurchase shares from or pay any dividends to holders of our common stock, or as to the amount of any such repurchases or dividends.

More information about factors that could cause actual results to differ materially from those described in the forward-looking statements can be found in the “Risk Factors” section in Part I, Item 1A of our Annual Report on Form 10-K for the fiscal year ended December 31, 2023 as filed with the Securities and Exchange Commission.

Note: Per share amounts and ratios presented in this document are calculated using whole dollars.

20

Citizens Financial Group, Inc.

CFG-IR

21

Mentions · how they’re counted

CategoryUnderlinedWord counterModel’s count
AI

AI, artificial intelligence, generative AI, machine learning, large language model, LLM

0——
Layoffs

layoffs, RIF, headcount reduction, workforce optimization, restructuring

0——
Recession

recession, downturn, contraction, slowdown

0——
Tariffs

tariff, trade war, trade barriers, trade restrictions, trade policy

0——
Buybacks

share repurchase, buyback program

1——

Underlines use the same word lists the scores use. AI, recession and tariffs follow Palanor’s word counter, so those counts match it exactly on the same text. Layoffs and buybacks use the terms the model was given. The model’s count is an estimate by meaning, not by string, so it can differ from the underlines.

Source: SEC EDGAR · public domain · Highlights by Palanor