CVB Financial Corp. Reports First Quarter Earnings


Apr 17, 2008

ONTARIO, Calif.--(BUSINESS WIRE)--

CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced the results for the first quarter of 2008.

Net Income

CVB Financial Corp. reported net income of $16.2 million for the first quarter ending March 31, 2008. This represents an increase of $1.1 million, or 6.88%, when compared with net earnings of $15.1 million for the first quarter of 2007. Diluted earnings per share were $0.19 for the first quarter of 2008. This was up $0.01, or 7.71%, from diluted earnings per share of $0.18 for the same period last year. The net income for the first quarter of 2008 includes a provision of $1.7 million for credit losses. There was no such provision in the first quarter of 2007. Had we not made a provision in the first quarter of 2008, our net income would have been $17.4 million, an increase of $2.3 million or 15.08%.

Net income for the first quarter of 2008 produced a return on beginning equity of 15.32%, a return on average equity of 14.91% and a return on average assets of 1.05%. The efficiency ratio for the first quarter was 56.16%, and operating expenses as a percentage of average assets were 1.83%.

Net Interest Income and Net Interest Margin

Net interest income, after provision for credit losses, totaled $42.4 million for the first quarter of 2008. This represents an increase of $2.6 million, or 6.70%, from the $39.8 million for the same period of 2007. This increase resulted from a $5.3 million decrease in interest expense, offset by a $1.0 million decrease in interest income and a $1.7 million increase in the provision for credit losses. The decrease in interest income was primarily due to the decrease in interest rates, partially offset by the growth in average earning assets. The decrease in interest expense was due to the decrease in the cost of interest bearing deposits and borrowed funds, partially offset by the increase in average borrowed funds.

Net interest margin (tax equivalent) increased from 3.02% for the first quarter of 2007 to 3.25% for the first quarter of 2008. Total average earning asset yields decreased from 6.18% for the first quarter of 2007 to 5.91% for the first quarter of 2008. The cost of funds decreased from 4.15% for the first quarter of 2007 to 3.45% for the first quarter of 2008. The increase in net interest margin is due to the cost of interest-bearing liabilities decreasing faster than the decrease in yields on earning assets.

Balance Sheet

The Company reported total assets of $6.37 billion at March 31, 2008. This represented an increase of $382.5 million, or 6.38%, over total assets of $5.99 billion as of March 31, 2007. Earning assets totaled $6.00 billion and were up $363.3 million, or 6.45%, when compared with earning assets of $5.63 billion as of March 31, 2007. Total deposits and customer repurchase agreements were $3.63 billion as of March 31, 2008. This represents an increase of $29.5 million, or 0.82%, when compared with total deposits and customer repurchase agreements of $3.60 billion at March 31, 2007. Gross loans and leases totaled $3.39 billion at March 31, 2008. This represents an increase of $295.6 million, or 9.55%, when compared with gross loans and leases of $3.10 billion at March 31, 2007.

Investment Securities

Investment securities totaled $2.55 billion at March 31, 2008. This represents an increase of $69.3 million, or 2.79%, when compared with $2.48 billion in investment securities at March 31, 2007.

CitizensTrust

CitizensTrust has approximately $2.5 billion in assets under administration. They provide trust, investment and brokerage related services, as well as financial, estate and business succession planning. Income from CitizensTrust was $1.9 million in the current quarter, down $100,000 from the $2.0 million in the first quarter of 2007.

Loan and Lease Quality

The credit quality of the loan portfolio is good. The allowance for credit losses increased from $27.6 million as of March 31, 2007 to $34.7 million as of March 31, 2008. The increase was primarily due to the provision for credit losses of $4.0 million in the fourth quarter of 2007 and $1.7 million in the first quarter of 2008. During the first quarter of 2008, we had loan charge-offs totaling $246,000 and recoveries on previously charged off loans of $208,000. This resulted in net charge-offs of $38,000. By comparison, during the first three months of 2007, the Company had net charge-offs of $105,000, and no provision for credit losses. The allowance for credit losses was 1.02% and 0.89% of total loans and leases outstanding as of March 31, 2008 and 2007, respectively.

At December 31, 2007, we had $1.4 million in non-performing loans. As of March 31, 2008, we had $2.7 million in non-performing loans and $1.1 million in Other Real Estate Owned. The OREO represents a foreclosed condominium project, a portion of which was charged-off in December 2007. While the economy shows signs of weakness our loan portfolio continues to perform well. Nevertheless, we are closely monitoring our loan portfolio based on economic conditions. We have just completed the annual examination by our bank regulators.

Our construction loan portfolio was $315.8 million as of March 31, 2008. This represents 9.32% of our total loans outstanding at the end of the quarter. Of the $315.8 million, $135.2 million is for residential construction and residential land loans. This represents 42.80% of the construction loans outstanding, or 3.99% of our total loan portfolio. Of note, 31.12% of our construction loan portfolio is based in the Inland Empire.

Corporate Overview

CVB Financial Corp. is the holding company for Citizens Business Bank. The Bank is the largest financial institution headquartered in the Inland Empire region of Southern California. It serves 40 cities with 45 business financial centers in the Inland Empire, Los Angeles County, Orange County and the Central Valley areas of California. Its leasing division, Citizens Financial Services, provides vehicle leasing, equipment leasing and real estate loan services.

Shares of CVB Financial Corp. common stock are listed on the NASDAQ under the ticker symbol of CVBF. For investor information on CVB Financial Corp., visit our Citizens Business Bank website at www.cbbank.com and click on the CVB Investor tab.

Safe Harbor

Certain matters set forth herein constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, including forward-looking statements relating to the Company's current business plan and expectations regarding future operating results. These forward-looking statements are subject to risks and uncertainties that could cause actual results, performance or achievements to differ materially from those projected. These risks and uncertainties include, but are not limited to, the impact of changes in interest rates, a decline in economic conditions, adverse changes resulting from natural and manmade disasters, effects of government regulation and increased competition among financial services providers and other factors set forth in the Company's public reports including its Annual Report on Form 10-K for the year ended December 31, 2007, and particularly the discussion of risk factors within that document. The Company does not undertake, and specifically disclaims any obligation to update any forward-looking statements to reflect occurrences or unanticipated events or circumstances after the date of such statements except as required by law.

CVB FINANCIAL CORP. AND SUBSIDIARIES
 CONSOLIDATED BALANCE SHEET
 (unaudited)
 dollars in thousands
                                        March 31,         December 31,
                                 -----------------------  ------------
                                    2008        2007         2007
                                 ----------- -----------  ------------
 Assets:
 Cash and due from banks         $  110,102  $  117,981  $     89,486

 Investment Securities
  available-for-sale              2,546,367   2,484,664     2,390,566
 Investment Securities held-to-
  maturity                            7,638           -             -
 Federal funds sold and
  Interest-bearing balances due
  from depository institutions          475           -           475
 Investment in stock of Federal
  Home Loan Bank (FHLB)              85,852      80,826        79,983
 Loans and lease finance
  receivables                     3,392,192   3,096,609     3,495,144
    Less allowance for credit
     losses                         (34,711)    (27,632)      (33,049)
                                 ----------- -----------  ------------
    Net loans and lease finance
     receivables                  3,357,481   3,068,977     3,462,095
                                 ----------- -----------  ------------
          Total earning assets    5,997,813   5,634,467     5,933,119
 Premises and equipment, net         46,585      45,597        46,855
 Intangibles                         13,713       9,533        14,611
 Goodwill                            55,097      31,531        55,167
 Cash value of life insurance       104,499     100,758       103,400
 Other assets                        46,993      52,420        51,325
                                 ----------- ----------- -------------
      TOTAL                      $6,374,802  $5,992,287  $  6,293,963
                                 =========== =========== =============

 Liabilities and Stockholders'
  Equity
 Liabilities:
    Deposits:
        Demand Deposits
         (noninterest-bearing)   $1,218,660  $1,264,243  $  1,295,959
        Investment Checking         351,692     334,229       409,912
        Savings/MMDA                952,601     957,538       868,123
        Time Deposits               737,715     833,602       790,355
                                 ----------- -----------  ------------
           Total Deposits         3,260,668   3,389,612     3,364,349

   Demand Note to U.S. Treasury       3,622         468           540
   Customer Repurchase
    Agreements                      366,502     208,023       336,309
   Repurchase Agreements            250,000     250,000       250,000
   Borrowings                     1,745,851   1,597,500     1,753,500
   Junior Subordinated
    Debentures                      115,055     108,250       115,055
   Other liabilities                181,315      46,643        49,262
                                 ----------- -----------  ------------
           Total Liabilities      5,923,013   5,600,496     5,869,015
 Stockholders' equity:
    Stockholders' equity            429,017     399,581       420,818
    Accumulated other
     comprehensive income
     (loss), net of tax              22,772      (7,790)        4,130
                                 ----------- ----------- -------------
                                    451,789     391,791       424,948
                                 ----------- ----------- -------------
      TOTAL                      $6,374,802  $5,992,287  $  6,293,963
                                 =========== =========== =============
CVB FINANCIAL CORP. AND SUBSIDIARIES
 CONSOLIDATED AVERAGE BALANCE SHEET
 (unaudited)
 dollars in thousands
                                          Three months ended March 31,
                                                  2008        2007
                                          ---------------- -----------
 Assets:
 Cash and due from banks                       $  107,878  $  124,427
 Investment securities available-for-sale       2,386,918   2,512,260
 Investment securities held-to-maturity             6,117           -
 Federal funds sold and Interest-bearing
  balances due from depository institutions         1,296         444
 Investment in stock of Federal Home Loan Bank
  (FHLB)                                           84,719      80,039
 Loans and lease finance receivables            3,383,772   3,059,186
    Less allowance for credit losses              (33,906)    (27,720)
                                          ---------------- -----------
    Net loans and lease finance
     receivables                                3,349,866   3,031,466
                                          ---------------- -----------
          Total earning assets                  5,828,916   5,624,209
 Premises and equipment, net                       46,773      45,471
 Intangibles                                       14,061       9,763
 Goodwill                                          55,131      31,531
 Cash value of life insurance                     103,787     100,202
 Other assets                                      69,967      85,989
                                          ---------------- -----------
      TOTAL                                    $6,226,513  $6,021,592
                                          ================ ===========

 Liabilities and Stockholders' Equity
 Liabilities:
    Deposits:
        Noninterest-bearing                    $1,225,327  $1,283,749
        Interest-bearing                        2,050,628   2,114,142
                                          ---------------- -----------
           Total Deposits                       3,275,955   3,397,891

   Other borrowings                             2,339,159   2,078,177
   Junior Subordinated Debentures                 115,055     108,250
   Other liabilities                               59,744      39,264
                                          ---------------- -----------
           Total Liabilities                    5,789,913   5,623,582
 Stockholders' equity:
    Stockholders' equity                          432,265     411,110
    Accumulated other comprehensive income
    (loss), net of tax                              4,335     (13,100)
                                          ---------------- -----------
                                                  436,600     398,010
                                          ----------------  ----------
      TOTAL                                    $6,226,513  $6,021,592
                                          ================ ===========
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                  CONSOLIDATED STATEMENTS OF EARNINGS
                              (unaudited)
             dollar amounts in thousands, except per share


                                                  For the Three Months
                                                    Ended March 31,
                                                      2008      2007
                                                  ------------ -------
 Interest Income:
   Loans and leases, including fees                    $54,046 $52,714
   Investment securities:
      Taxable                                           20,877  23,093
      Tax-advantaged                                     7,188   7,231
                                                        ------  ------
             Total investment income                    28,065  30,324
   Dividends from FHLB Stock                             1,093   1,138
   Federal funds sold & Interest-bearing CDs with
    other institutions                                      15       6
                                                        ------  ------
             Total interest income                      83,219  84,182
 Interest Expense:
   Deposits                                             12,278  17,158
   Borrowings and junior subordinated debentures        26,811  27,260
                                                        ------  ------
             Total interest expense                     39,089  44,418
                                                        ------  ------
     Net interest income before provision for
      credit losses                                     44,130  39,764
 Provision for credit losses                             1,700       -
                                                        ------  ------
     Net interest income after provision for
      credit losses                                     42,430  39,764
 Other Operating Income:
    Service charges on deposit accounts                  3,745   3,276
    Trust and investment services                        1,913   1,951
    Gain on sale of investment securities                    -       -
    Other                                                2,482   2,671
                                                        ------  ------
             Total other operating income                8,140   7,898
 Other operating expenses:
    Salaries and employee benefits                      15,543  14,072
    Occupancy                                            2,871   2,405
    Equipment                                            1,649   1,735
    Professional services                                1,541   1,103
    Amortization of intangible assets                      898     588
    Other                                                5,897   5,997
                                                        ------  ------
             Total other operating expenses             28,399  25,900
                                                        ------  ------
 Earnings before income taxes                           22,171  21,762
 Income taxes                                            5,987   6,620
                                                  ------------ -------
     Net earnings                                      $16,184 $15,142
                                                  ============ =======

 Basic earnings per common share                       $  0.19 $  0.18
                                                  ============ =======
 Diluted earnings per common share                     $  0.19 $  0.18
                                                  ============ =======

 Cash dividends per common share                       $ 0.085 $ 0.085
                                                  ============ =======
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                             (unaudited)

                                          Three months ended March 31,
                                               2008           2007
                                          --------------- ------------

 Interest income - (Tax-Effected) (te)       $    86,133  $    86,612
 Interest Expense                                 39,089       44,418
                                          --------------- ------------
 Net Interest income - (te)                  $    47,044  $    42,194
                                          =============== ============

 Return on average assets                           1.05%        1.02%
 Return on average equity                          14.91%       15.43%
 Efficiency ratio                                  56.16%       54.34%
 Net interest margin (te)                           3.25%        3.02%

 Weighted average shares outstanding
     Basic                                    83,151,328   83,482,208
     Diluted                                  83,521,594   84,175,313
 Dividends declared                          $     7,093  $     7,109
 Dividend payout ratio                             43.83%       46.95%

 Number of shares outstanding-EOP             83,095,678   83,537,214
 Book value per share                        $      5.44  $      4.69


                                                   March 31,
                                                 2008         2007
                                          --------------- ------------
 Non-performing Assets (dollar amount in
  thousands):
 Non-accrual loans                           $     2,707  $         0
 Loans past due 90 days or more and still
  accruing interest                                    -            -
 Restructured loans                                    -            -
 Other real estate owned (OREO), net               1,137            -
                                          --------------- ------------
 Total non-performing assets                 $     3,844  $         0
                                          =============== ============

 Percentage of non-performing assets to
  total loans outstanding and OREO                  0.11%        0.00%

 Percentage of non-performing assets to
  total assets                                      0.06%        0.00%

 Non-performing assets to allowance for
  loan losses                                      11.07%        0.00%

 Net Charge-off (Recovered) to Average
  loans                                             0.00%        0.00%

 Allowance for Credit Losses:
  Beginning Balance                          $    33,049  $    27,737
     Total Loans Charged-Off                        (246)        (129)
     Total Loans Recovered                           208           24
                                          --------------- ------------
 Net Loans Recovered                                 (38)        (105)
 Provision Charged to Operating Expense            1,700            -
                                          --------------- ------------
 Allowance for Credit Losses at End of
  period                                     $    34,711  $    27,632
                                          =============== ============
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                (in thousands, except per share data)
                             (unaudited)

Quarterly Common Stock Price

                             2008           2007             2006
                        -------------- --------------- ---------------
Quarter End              High    Low    High     Low    High     Low
                        ------ ------- ------- ------- ------- -------
March 31,               $11.20 $  8.45 $ 13.38 $ 11.42 $ 15.60 $ 14.71
June 30,                               $ 12.40 $ 10.63 $ 15.59 $ 13.25
September 30,                          $ 12.71 $  9.51 $ 14.24 $ 12.83
December 31,                           $ 11.97 $  9.98 $ 14.13 $ 12.83


Quarterly Consolidated Statements of Earnings

                                 1Q      4Q      3Q      2Q      1Q
                                 2008    2007    2007    2007    2007
                               ------- ------- ------- ------- -------
Interest income
   Loans, including fees       $54,046 $56,692 $58,677 $53,726 $52,714
   Investment securities and
    federal funds sold          29,173  28,794  29,203  30,003  31,468
                               ------- ------- ------- ------- -------
                                83,219  85,486  87,880  83,729  84,182
Interest expense
   Deposits                     12,278  15,766  18,445  17,928  17,158
   Other borrowings             26,811  28,333  27,727  27,518  27,260
                               ------- ------- ------- ------- -------
                                39,089  44,099  46,172  45,446  44,418
   Net interest income
    before provision for
    credit losses               44,130  41,387  41,708  38,283  39,764
Provision for credit
 losses                          1,700   4,000       -       -       -
                               ------- ------- ------- ------- -------
   Net interest income
    after provision for
    credit losses               42,430  37,387  41,708  38,283  39,764

Non-interest income              8,140   7,968   7,863   7,596   7,898
Non-interest expenses           28,399  27,441  27,218  24,845  25,900
                               ------- ------- ------- ------- -------
Earnings before income
 taxes                          22,171  17,914  22,353  21,034  21,762
Income taxes                     5,987   4,547   6,232   5,080   6,620
                               ------- ------- ------- ------- -------
     Net earnings              $16,184 $13,367 $16,121 $15,954 $15,142
                               ======= ======= ======= ======= =======

Basic earning per common
 share                         $  0.19 $  0.16 $  0.19 $  0.19 $  0.18
Diluted earnings per
 common share                  $  0.19 $  0.16 $  0.19 $  0.19 $  0.18

Cash dividends per
 common share                  $ 0.085 $ 0.085 $ 0.085 $ 0.085 $ 0.085

Dividends Declared             $ 7,093 $ 7,069 $ 7,067 $ 7,234 $ 7,109
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                            (in thousands)
                             (unaudited)

Distribution of Loan Portfolio

               3/31/2008  12/31/2007  9/30/2007  6/30/2007  3/31/2007
              --------------------------------------------------------

Commercial and
 Industrial   $  349,099 $   365,214 $  345,697 $  334,968 $  294,265
Real Estate:
  Construction   318,549     308,354    307,506    310,390    289,013
  Commercial
   Real Estate 1,859,785   1,805,946  1,775,812  1,768,539  1,675,964
  SFR Mortgage   356,415     365,849    363,765    358,347    316,661
Consumer          57,554      58,999     62,979     64,083     54,379
Municipal
 lease finance
 receivables     153,270     156,646    143,399    143,316    131,073
Auto and
 equipment
 leases           54,795      58,505     58,958     55,151     52,321
Dairy and
 Livestock       254,156     387,488    265,806    280,114    293,781
              --------------------------------------------------------
  Gross Loans  3,403,623   3,507,001  3,323,922  3,314,908  3,107,457
Less:
  Deferred net
   loan fees     (11,431)    (11,857)   (12,173)   (11,635)   (10,848)
  Allowance
   for credit
   losses        (34,711)    (33,049)   (30,428)   (30,244)   (27,632)
              --------------------------------------------------------
Net Loans     $3,357,481 $ 3,462,095 $3,281,321 $3,273,029 $3,068,977
              ========================================================

Source: CVB Financial Corp.

Contact: CVB Financial Corp. Christopher D. Myers, President and CEO (909) 980-4030