CVB Financial Corp. Reports First Quarter Earnings


Apr 19, 2007

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 2007.

Net Income

CVB Financial Corp. reported net income of $15.2 million for the first quarter ending March 31, 2007. This represents a decrease of $3.1 million, or 16.78%, when compared with net earnings of $18.2 million for the first quarter of 2006. Diluted earnings per share were $0.18 for the first quarter of 2007. This was down $0.04, or 18.18%, from diluted earnings per share of $0.22 for the same period last year. These per share amounts have been adjusted to reflect a 10% stock dividend declared in December of 2006.

Net income for the first quarter of 2007 produced a return on beginning equity of 15.81%, a return on average equity of 15.39% and a return on average assets of 1.02%. The efficiency ratio for the first quarter was 54.27%, and operating expenses as a percentage of average assets were 1.74%.

Net Interest Income and Net Interest Margin

Net interest income totaled $39.8 million for the first quarter of 2007. This represents a decrease of $3.7 million, or 8.60%, from the $43.6 million for the same period of 2006. This decrease resulted from a $12.1 million increase in interest income, offset by a $16.1 million increase in interest expense. The increase in interest income was primarily due to the growth in average earning assets and the increase in interest rates. The increase in interest expense was due to the increase in the cost of interest bearing deposits and borrowed funds and the overall increase in interest rates.

Net interest margin (tax equivalent) declined from 3.63% for the first quarter of 2006 to 3.03% for the first quarter of 2007. Total average earning asset yields increased from 5.84% for the first quarter of 2006 to 6.19% for the first quarter of 2007. The cost of funds increased from 3.10% for the first quarter of 2006 to 4.15% for the first quarter of 2007. The decline in net interest margin is due to the cost of interest-bearing liabilities rising faster than the increase in yields on earning assets.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses increased from $23.6 million as of March 31, 2006 to $27.6 million as of March 31, 2007. The increase was primarily due to the provision for credit losses of $3.0 million and net recoveries of $1.7 million in 2006. During the first three months of 2007, the Company experienced net charge-offs of $105,000. No additional provision for credit losses was made in the first quarter of 2007. By comparison, during the first three months of 2006, the Company had net recoveries of $130,000, and a provision for credit losses of $250,000. The allowance for credit losses was 0.89% and 0.87% of the total loans and leases outstanding as of March 31, 2007 and 2006, respectively.

Balance Sheet

The Company reported total assets of $5.99 billion at March 31, 2007. This represented an increase of $465.5 million, or 8.42%, over total assets of $5.53 billion as of March 31, 2006. Earning assets totaled $5.63 billion and were up $459.8 million, or 8.89%, when compared with earning assets of $5.17 billion as of March 31, 2006. Total deposits were $3.39 billion as of March 31, 2007. This represents a decrease of $86.5 million, or 2.49%, when compared with total deposits of $3.48 billion at March 31, 2006. The Company has approximately $1.26 billion, or 37.30%, of its deposits in non-interest bearing demand deposits. Gross loans and leases totaled $3.10 billion at March 31, 2007. This represents an increase of $379.5 million, or 13.97%, when compared with gross loans and leases of $2.72 billion at March 31, 2006.

Total assets of $5.99 billion at March 31, 2007 reflect a decrease of $100.8 million, or 1.65%, from total assets of $6.09 billion on December 31, 2006. Earning assets of $5.63 billion were down $69.8 million, or 1.22%, from total earning assets of $5.71 billion at December 31, 2006. The decrease was primarily due to the decrease in the investment portfolio. Total deposits of $3.39 billion at March 31, 2007 represent a decrease of $17.2 million, or 0.50%, when compared with total deposits of $3.41 billion at December 31, 2006. Gross loans and leases of $3.10 billion at March 31, 2007 represent an increase of $26.4 million, or 0.86%, when compared with gross loans and leases of $3.07 billion at December 31, 2006.

Investment Securities

Investment securities totaled $2.48 billion at March 31, 2007. This represents an increase of $77.7 million, or 3.23%, when compared with $2.41 billion in investment securities at March 31, 2006. It represents a decrease of $98.2 million, or 3.80%, when compared with $2.58 billion in investment securities as of December 31, 2006. The Company is de-leveraging by utilizing the monthly cash flow from investments to pay down borrowings or fund new loans.

Financial Advisory Services

The Financial Advisory Services Group has over $3.3 billion in assets under administration. They provide trust, investment and brokerage related services, as well as financial, estate and business succession planning.

Loan and Lease Quality

CVB Financial Corp reported no non-performing assets as of March 31, 2007 and March 31, 2006. The allowance for loan and lease losses was $27.6 million as of March 31, 2007. This represents 0.89% of gross loans and leases. It compares with an allowance for loan and lease losses of $27.7 million, or 0.90% of gross loans and leases as of December 31, 2006.

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 33 cities with 39 business financial centers in the Inland Empire, Los Angeles County, Orange County and the Central Valley areas of California. Its leasing division, Golden West Financial Services, provides vehicle leasing, equipment leasing and real estate loan services, with offices in Orange and Tulare counties.

U.S. Banker Magazine named Citizens Business Bank the "Top Business Bank" in the nation in their January 2007 issue. The Bank was also recognized for having the fifteenth highest return on equity in the nation at 20.88%.

For the fourth consecutive year, CVB Financial Corp. received the KBW Honor Roll award at the Annual Community Bank Investor Conference hosted by Keefe, Bruyette & Woods, Inc. in New York on August 1 - 2, 2006. The Company was also recognized as a SmAll-Star by Sandler O'Neill, and named to the FPK Honor Roll by Fox-Pitt, Kelton.

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

This document contains forward-looking statements that are subject to risks and uncertainties that could cause actual results to differ materially from the projected. In addition, these forward-looking statements relate to the Company's current expectations regarding future operating results. Such issues and uncertainties include impact of changes in interest rates, a decline in economic conditions and increased competition among financial services providers. For a discussion of other factors that could cause actual results to differ, please see the publicly available Securities and Exchange Commission filings of CVB Financial Corp., including its Annual Report on Form 10-K for the quarter ended December 31, 2006, and particularly the discussion on risk factors within that document. The Company does not undertake any, 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.

CVB FINANCIAL CORP.
CONSOLIDATED BALANCE SHEET
(unaudited)
dollars in thousands

                                          March 31,       December 31,
                                    ----------------------------------
                                       2007       2006       2006
                                    ----------------------------------
Assets:
Investment Securities available-
 for-sale                           $2,484,664 $2,406,986  $2,582,902
Interest-bearing balances due from
 depository institutions                     -      1,784           -
Investment in stock of Federal Home
 Loan Bank (FHLB)                       80,826     72,362      78,866
Loans and lease finance receivables  3,096,609  2,717,127   3,070,196
   Less allowance for credit losses    (27,632)   (23,584)    (27,737)
                                    ----------------------  ----------
   Net loans and lease finance
    receivables                      3,068,977  2,693,543   3,042,459
                                    ----------------------  ----------
         Total earning assets        5,634,467  5,174,675   5,704,227
Cash and due from banks                117,981    131,453     146,411
Premises and equipment, net             45,597     41,258      44,963
Intangibles                              9,533     11,886      10,121
Goodwill                                31,531     31,531      31,531
Cash value of life insurance           100,758     72,633      99,861
Other assets                            53,561     64,478      57,148
                                    ----------------------------------
     TOTAL                          $5,993,428 $5,527,914  $6,094,262
                                    ==================================

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)       $1,264,243 $1,362,022  $1,363,411
       Investment Checking             334,229    298,278     318,431
       Savings/MMDA                    957,538    924,402     896,988
       Time Deposits                   833,602    891,379     827,978
                                    ----------------------  ----------
          Total Deposits             3,389,612  3,476,081   3,406,808

  Demand Note to U.S. Treasury             468        936       7,245
  Repurchase Agreements                458,023          -     344,350
  Borrowings                         1,597,500  1,550,000   1,794,900
  Junior Subordinated Debentures       108,250    108,250     108,250
  Other liabilities                     45,734     53,082      43,370
                                    ----------------------  ----------
          Total Liabilities          5,599,587  5,188,349   5,704,923
Stockholders' equity:
   Stockholders' equity                401,631    368,152     402,560
   Accumulated other comprehensive
    income (loss), net of tax           (7,790)   (28,587)    (13,221)
                                       393,841    339,565     389,339
                                    ----------------------------------
     TOTAL                          $5,993,428 $5,527,914  $6,094,262
                                    ==================================


CVB FINANCIAL CORP.
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands

                                     Three months ended
                                           March 31,
                                       2007       2006
                                    ----------------------
Assets:
Investment securities available-
 for-sale                           $2,512,704 $2,390,040
Interest-bearing balances due from
 depository institution                      -      4,667
Investment in stock of Federal Home
 Loan Bank (FHLB)                       80,039     71,299
Loans and lease finance receivables  3,059,186  2,652,493
   Less allowance for credit losses    (27,720)   (23,299)
                                    ----------------------
   Net loans and lease finance
    receivables                      3,031,466  2,629,194
                                    ----------------------
         Total earning assets        5,624,209  5,095,200
Cash and due from banks                124,427    130,321
Premises and equipment, net             45,471     40,657
Intangibles                              9,763     12,116
Goodwill                                31,531     31,816
Cash value of life insurance           100,202     72,037
Other assets                            88,003     84,965
                                    ----------------------
     TOTAL                          $6,023,606 $5,467,112
                                    ======================

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-bearing          $1,283,749 $1,386,972
       Interest-bearing              2,114,142  2,060,971
                                    ----------------------
          Total Deposits             3,397,891  3,447,943

  Other borrowings                   2,078,177  1,510,960
  Junior Subordinated Debentures       108,250     99,659
  Other liabilities                     39,264     53,179
                                    ----------------------
          Total Liabilities          5,623,582  5,111,741
Stockholders' equity:
   Stockholders' equity                413,124    368,926
   Accumulated other comprehensive
    income (loss), net of tax          (13,100)   (13,555)
                                       400,024    355,371
                                    ----------- ----------
     TOTAL                          $6,023,606 $5,467,112
                                    ======================
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share

                                                  For the Three Months
                                                    Ended March 31,
                                                    2007      2006
                                                  --------------------
Interest Income:
  Loans, including fees                           $  52,714 $  44,292
  Investment securities:
     Taxable                                         23,093    20,737
     Tax-advantaged                                   7,231     6,245
                                                   --------- ---------
            Total investment income                  30,324    26,982
  Dividends from FHLB Stock                           1,200       800
  Federal funds sold                                      6        32
  Interest-bearing CDs with other institutions            -        26
                                                   --------- ---------
            Total interest income                    84,244    72,132
Interest Expense:
  Deposits                                           17,158    13,201
  Borrowings and junior subordinated debentures      27,260    15,106
                                                   --------- ---------
            Total interest expense                   44,418    28,307
                                                   --------- ---------
    Net interest income before provision for
     credit losses                                   39,826    43,825
Provision for credit losses                               -      (250)
                                                   --------- ---------
    Net interest income after provision for
     credit losses                                   39,826    43,575
Other Operating Income:
   Service charges on deposit accounts                3,276     3,291
   Financial Advisory Services                        1,951     1,845
   Other                                              2,671     2,593
                                                   --------- ---------
            Total other operating income              7,898     7,729
Other operating expenses:
   Salaries and employee benefits                    14,072    12,720
   Occupancy                                          2,405     2,029
   Equipment                                          1,735     1,745
   Professional services                              1,103     1,273
   Amortization of intangible assets                    588       588
   Other                                              5,997     5,115
                                                   --------- ---------
            Total other operating expenses           25,900    23,470
                                                   --------- ---------
Earnings before income taxes                         21,824    27,834
Income taxes                                          6,646     9,594
                                                  --------------------
    Net earnings                                  $  15,178 $  18,240
                                                  ====================

Basic earnings per common share                   $    0.18 $    0.22
                                                  ====================
Diluted earnings per common share                 $    0.18 $    0.22
                                                  ====================

Cash dividends per common share                   $   0.085 $    0.09
                                                  ====================

 All per share information has been retroactively
  adjusted to reflect the 10% stock dividend
  declared on December 20, 2006.
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                             (unaudited)

                                          Three months ended March 31,
                                              2007           2006
                                          -------------- -------------

Interest income - (Tax Effective)(te)           $86,674       $74,153
Interest Expense                                 44,418        28,307
                                          -------------- -------------
Net Interest income - (te)                      $42,256       $45,846
                                          ============== =============

Return on average assets                           1.02%         1.35%
Return on average equity                          15.39%        20.82%
Efficiency ratio                                  54.27%        45.75%
Net interest margin (te)                           3.03%         3.63%

Weighted average shares outstanding
    Basic                                    83,482,208    84,106,317
    Diluted                                  84,175,313    84,788,655
Dividends declared                               $7,109        $6,883
Dividend payout ratio                             46.84%        37.74%

Number of shares outstanding-EOP             83,537,214    84,127,205
Book value per share                              $4.71         $4.04


                                                   March 31,
                                              2007           2006
                                          -------------- -------------
Non-performing Assets (dollar amount in
 thousands):
Non-accrual loans                                    $0            $0
Loans past due 90 days or more and still
 accruing interest                                    -             -
Restructured loans                                    -             -
Other real estate owned (OREO), net                   -             -
                                          -------------- -------------
Total non-performing assets                          $0            $0
                                          ============== =============

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

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

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

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

Allowance for Credit Losses:
 Beginning Balance                              $27,737       $23,204
    Total Loans Charged-Off                        (129)          (20)
    Total Loans Recovered                            24           150
                                          -------------- -------------
Net Loans Recovery (Charged-Off)                   (105)          130
Provision Charged to Operating Expense                -           250
                                          -------------- -------------
Allowance for Credit Losses at End of
 period                                         $27,632       $23,584
                                          ============== =============
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                (in thousands, except per share data)
                             (unaudited)

Quarterly Common Stock Price

                       2007              2006              2005
                  ---------------- ----------------- -----------------
Quarter End        High     Low      High     Low      High     Low
                  ------- -------- -------- -------- -------- --------
March 31,         $13.38   $11.42   $15.60   $14.71   $15.49   $12.80
June 30,                            $15.59   $13.25   $14.63   $12.36
September 30,                       $14.24   $12.83   $15.93   $13.12
December 31,                        $14.13   $12.83   $15.20   $12.63


Quarterly Consolidated Statements of Earnings

                             1Q       4Q       3Q       2Q       1Q
                           2007     2006     2006     2006     2006
                          -------- -------- -------- -------- --------
Interest income
   Loans,
    including
    fees                  $52,714  $51,935  $50,564  $47,913  $44,292
   Investment
    securities
    and federal
    funds sold             31,530   32,687   32,441   28,988   27,840
                          -------- -------- -------- -------- --------
                           84,244   84,622   83,005   76,901   72,132
Interest expense
   Deposits                17,158   18,783   18,903   16,294   13,201
   Other
    borrowings             27,260   25,601   22,130   17,446   15,106
                          -------- -------- -------- -------- --------
                           44,418   44,384   41,033   33,740   28,307
   Net interest
    income before
    provision for
    credit losses          39,826   40,238   41,972   43,161   43,825
Provision for
 credit losses                  -      600    1,250      900      250
                          -------- -------- -------- -------- --------
   Net interest
    income after
    provision for
    credit losses          39,826   39,638   40,722   42,261   43,575

Non-interest
 income                     7,898    8,567    8,871    8,091    7,729
Non-interest
 expenses                  25,900   25,465   22,630   24,259   23,470
                          -------- -------- -------- -------- --------
Earnings before
 income taxes              21,824   22,740   26,963   26,093   27,834
Income taxes                6,646    6,446    8,508    7,176    9,594
                          -------- -------- -------- -------- --------
     Net earnings         $15,178  $16,294  $18,455  $18,917  $18,240
                          ======== ======== ======== ======== ========

Basic earning per
 common share               $0.18    $0.19    $0.22    $0.22    $0.22
Diluted earnings
 per common share           $0.18    $0.19    $0.22    $0.22    $0.22

Cash dividends
 per common share          $0.085   $0.085    $0.09    $0.09    $0.09

Dividends
 Declared                  $7,109   $7,164   $6,891   $6,885   $6,883

Source: CVB Financial Corp.

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