CVB Financial Corp. Reports First Quarter Earnings


Apr 21, 2005

ONTARIO, Calif.--(BUSINESS WIRE)--April 21, 2005--CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced record results for the first quarter of 2005. This included record deposits, record loans, record assets and record earnings. It was the strongest first quarter in the history of the Company.

Net Income

CVB Financial Corp. reported net income of $17.7 million for the first quarter ending March 31, 2005. This represents an increase of $7.6 million, or 75.74%, when compared with the $10.1 million in net earnings reported for the first quarter 2004. Diluted earnings per share were $0.29 for the first quarter of 2005. This was up $0.13, or 81.25%, when compared with earnings per share of $0.16 for the first quarter of 2004.

Net income for the first quarter of 2005 produced a return on beginning equity of 22.61%, a return on average equity of 21.86% and a return on average assets of 1.58%. The efficiency ratio for the first quarter was 43.10%, and operating expenses as a percentage of average assets were 1.84%.

In early 2004, the Company experienced a burglary at one of its business financial centers. The burglary resulted in a loss to our customers of items located in their safe deposit boxes. The Company had been compensating its customers for their losses with the acknowledgement of the insurance company that they were not confirming or denying coverage to us under our insurance policies. The Company paid $400,000 on these claims. In early fall, the insurance company ceased approving these claims.

At the end of 2004, it became apparent that the insurance company may deny coverage of our claims. Therefore, the Company reserved an additional $2.2 million as an estimate of claims yet to be paid as of December 2004. During the first quarter of 2005, the insurance company expressed its interest to settle these claims. The Company settled with the insurance company in April 2005. This allowed the Company to reverse the $2.6 million estimated robbery loss in first quarter of 2005.

During the first quarter of 2004, the Company wrote down the carrying value of two issues of Federal Home Loan Mortgage Association preferred stock. These securities pay dividends based on a variable rate related to LIBOR (London Interbank Offered Rate). Consequently, the value of these securities declined as the result of historically low interest rates. Since this loss of value was deemed other-than-temporary, the Company charged $6.3 million against earnings in the first quarter of 2004 to adjust for the impairment of these preferred securities.

Net income before the reversal of the $2.6 million estimated robbery loss would have been $16.0 million for the first quarter of 2005. This represents an increase of $1.7 million, or 11.63%, when compared to net earnings, before the other-than-temporary impairment write-down, of $14.3 million for the same period in 2004. These results would have produced a return on beginning equity of 20.46%, a return on average equity of 19.78%, and a return on average assets of 1.43%. The related efficiency ratio for the first quarter of 2005 would be 48.52%, and operating costs as a percentage of average assets would be 2.08%.

Net Interest Income and Net Interest Margin

Net interest income totaled $40.9 million for the first quarter of 2005. This represented an increase of $5.4 million, or 15.11%, over the net interest income of $35.5 million for the first quarter of 2004. This increase resulted from a $10.0 million increase in interest income, partially offset by a $4.7 million increase in interest expense. The increases in interest income were primarily due to the growth in average earning assets and increase in interest rates. The increases in interest expense were due to the increases in deposit rates and borrowed funds.

Net interest margin (tax equivalent) declined slightly from 4.02% for the first quarter of 2004 to 3.99% for the first quarter of 2005. Total average earning asset yields have increased from 5.15% for the first quarter of 2004 to 5.40% for first quarter of 2005. The cost of funds has increased from 1.66% for the first quarter of 2004 to 2.11% for the first quarter of 2005. This decline in net interest margin has been mitigated by the strong growth in the balance sheet. The Company has approximately $1.39 billion, or 46.03%, of its deposits in interest free demand deposits. The Company believes its deposit base should position it well for a rising interest rate environment.

Net interest income totaled $40.9 million for the first quarter of 2005. This represented an increase of $1.2 million, or 3.01%, over the net interest income of $39.7 million for the fourth quarter of 2004. This increase resulted from a $2.7 million increase in interest income, partially offset by a $1.5 million increase in interest expense. The increases in interest income were primarily due to the growth in average earning assets and an increase in interest rates. The increases in interest expense were due to the increases in deposit rates and borrowed funds.

Net interest margin (tax equivalent) increased from 3.95% for the fourth quarter of 2004 to 3.99% for the first quarter of 2005. Total average earning asset yields have increased from 5.24% for the fourth quarter of 2004 to 5.40% for first quarter of 2005. The cost of funds has increased from 1.93% for the fourth quarter of 2004 to 2.11% for the first quarter of 2005. The increase in net interest margin is the result of a recent increase in interest rates.

Balance Sheet

The Company reported total assets of $4.83 billion at March 31, 2005. This represented an increase of $822.1 million, or 20.50%, over total assets of $4.01 billion on March 31, 2004. Earning assets totaling $4.50 billion were up $769.4 million, or 20.60%, when compared with earning assets of $3.74 billion as of March 31, 2004. Deposits of $3.02 billion grew $317.9 million, or 11.78%, from $2.70 billion for the same period of the prior year. Demand deposits of $1.39 billion jumped $234.9 million, or 20.36%, from $1.15 billion. Gross loans and leases of $2.18 billion on March 31, 2005 rose $371.5 million, or 20.50%, from $1.81 billion on March 31, 2004.

Total assets of $4.83 billion as of March 31, 2005 reflect an increase of $321.0 million, or 7.12%, over total assets of $4.51 billion on December 31, 2004. Earning assets of $4.50 billion were up $248.2 million, or 5.83%, over the total earning assets of $4.26 billion on December 31, 2004. Deposits of $3.02 billion on March 31, 2005 grew $142.2 million, or 4.94%, from $2.88 billion as of December 31, 2004. Demand deposits of $1.39 billion were up $66.7 million, or 5.04%, from $1.32 billion. Gross loans and leases of $2.18 billion increased $43.9 million, or 2.05%, from $2.14 billion on December 31, 2004. Total equity of $324.2 million on March 31, 2005 was up $6.75 million, or 2.13%, from $317.5 million as of December 31, 2004.

Investment Securities

Investment securities totaled $2.29 billion as of March 31, 2005. This represents an increase of $201.2 million, or 9.65%, when compared with $2.09 billion in investment securities as of December 31, 2004. It represents an increase of $383.7 million, or 20.17%, when compared with the $1.90 billion for the first quarter of 2004.

Wealth Management Group

The Wealth Management Group has over $2.1 billion in assets under administration. They provide trust, investment and brokerage related services.

Loan and Lease Quality

CVB Financial Corp reported non-performing assets of $9,000 as of March 31, 2005. The ratio of non-performing assets to total assets and non-performing assets to gross loans and leases is negligible. The allowance for loan and lease losses was $23.9 million as of March 31, 2005. This represents 1.10% of gross loans and leases. It compares with an allowance for loan and lease losses of $22.5 million, or 1.05% of gross loans and leases on December 31, 2004. The increase was primarily due to the allowance for loan and lease losses acquired from Granite State Bank of $756,000 and the net recoveries of $682,000 during the first quarter of 2005. Non-performing loans and leases represented 0.04% of the allowance for loan and lease losses as of March 31, 2005. Non-performing assets increased to $9,000 from the $2,000 reported as of December 31, 2004.

The Company has not made a provision for loan and lease losses since 2001 due to the high quality of its loan portfolio. This has been the case even though loans increased from $2.14 billion as of December 31, 2004 to $2.18 billion as of March 31, 2005. Recoveries of $771,000 more than offset charge offs of $89,000 million during first quarter of 2005.

Other Items in 2005

On February 25, 2005, the Company acquired 100% of the stock of Granite State Bank. The merger agreement provides for Granite State Bank to merge with and into Citizens Business Bank. Citizens Business Bank represents the continuing operation. The purchase price was $19.00 per share, or approximately $26.7 million. The transaction was handled under purchase accounting. The Company issued 696,049 common shares or $13.4 million of its common stock to shareholders of Granite State Bank, and paid the remaining $13.3 million of the acquisition price in cash.

Granite State Bank was headquartered in Monrovia, California, with one office in South Pasadena. The bank had total assets of $111.4 million, total loans of $62.8 million and total deposits of $103.1 million as of the acquisition date, February 25, 2005.

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

For the second 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 July 27, 28 and 29, 2004. This award was presented to the 31 banks in the United States that have reported increased earnings per share every year for the past ten years.

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 year ended December 31, 2004, 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,
                                   ----------------------  ----------
                                       2005        2004        2004
                                   ----------- ----------  ----------
Assets:
Investment Securities
 available-for-sale                $2,286,187  $1,902,503  $2,085,014
Investment in stock of Federal Home
 Loan Bank (FHLB)                      58,092      42,022      53,565
Loans and lease finance
 receivables                        2,184,021   1,812,487   2,140,074
   Less allowance for credit
    losses                            (23,932)    (22,005)    (22,494)
                                   ----------- -----------  ----------
   Net loans and lease finance
    receivables                     2,160,089   1,790,482   2,117,580
                                   ----------- -----------  ----------
         Total earning assets       4,504,368   3,735,007   4,256,159
Cash and due from banks               127,113     118,156      84,400
Premises and equipment, net            35,755      30,035      33,508
Goodwill and intangibles               43,572      26,605      25,716
Cash value of life insurance           70,512      66,012      68,233
Other assets                           50,673      34,101      42,995
                                   ----------- -----------  ----------
     TOTAL                         $4,831,993  $4,009,916  $4,511,011
                                   =========== =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)      $1,388,942  $1,153,994   1,322,255
       Investment Checking            274,312     223,561     258,636
       Savings/MMDA                   843,553     798,875     813,983
       Time Deposits                  510,387     522,826     480,165
                                   ----------- -----------  ----------
          Total Deposits            3,017,194   2,699,256   2,875,039

  Demand Note to U.S. Treasury          2,136       1,829       6,453
  Borrowings                        1,361,000     885,900   1,186,000
  Junior Subordinated Debentures       82,476      82,476      82,476
  Other liabilities                    44,956      44,026      43,560
                                   ----------- -----------  ----------
          Total Liabilities         4,507,762   3,713,487   4,193,528
Stockholders' equity:
   Stockholders' equity               334,378     272,769     308,591
   Accumulated other comprehensive
    income (loss), net of tax         (10,147)     23,660       8,892
                                   ----------- -----------  ----------
                                      324,231     296,429     317,483
                                   ----------- -----------  ----------
     TOTAL                         $4,831,993  $4,009,916  $4,511,011
                                   =========== =========== ===========


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

                                                 Three months ended
                                                      March 31,
                                                   2005        2004
                                               ----------- -----------
Assets:
Federal funds sold and reverse repos           $        -  $      879
Investment securities available-for-sale        2,132,465   1,887,734
Investment in stock of Federal Home Loan Bank
 (FHLB)                                            55,245      39,590
Loans and lease finance receivables             2,099,312   1,766,715
   Less allowance for credit losses               (23,154)    (21,734)
                                               ----------- -----------
   Net loans and lease finance receivables      2,076,158   1,744,981
                                               ----------- -----------
         Total earning assets                   4,263,868   3,673,184
Cash and due from banks                           118,011     108,279
Premises and equipment, net                        34,392      30,718
Goodwill and intangibles                           25,541      26,734
Cash value of life insurance                       69,014      34,393
Other assets                                       38,878      52,564
                                               ----------- -----------
     TOTAL                                     $4,549,704  $3,925,872
                                               =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-bearing                     $1,336,937  $1,102,699
       Interest-bearing                         1,591,087   1,537,215
                                               ----------- -----------
          Total Deposits                        2,928,024   2,639,914

  Other borrowings                              1,197,290     866,174
  Junior Subordinated Debentures                   82,476      82,476
  Other liabilities                                13,495      43,600
                                               ----------- -----------
          Total Liabilities                     4,221,285     992,250
Stockholders' equity:
   Stockholders' equity                           319,739     276,398
   Accumulated other comprehensive income
    (loss), net of tax                              8,680      17,310
                                               ----------- -----------
                                                  328,419     293,708
                                               -----------  ----------
     TOTAL                                     $4,549,704  $3,925,872
                                               =========== ===========


                CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share

                                                      For the Three
                                                           Months
                                                      Ended March 31,
                                                       2005     2004
                                                     -------- --------
Interest Income:
  Loans, including fees                              $32,693  $26,250
  Investment securities:
     Taxable                                          19,179   15,728
     Tax-advantaged                                    4,087    3,971
                                                      -------  -------
            Total investment income                   23,266   19,699
  Federal funds sold                                      37        2
                                                      -------  -------
            Total interest income                     55,996   45,951
Interest Expense:
  Deposits                                             5,061    3,683
  Borrowings and junior subordinated debentures        9,998    6,704
                                                      -------  -------
            Total interest expense                    15,059   10,387
                                                      -------  -------
    Net interest income before provision for credit
     losses                                           40,937   35,564
Provision for credit losses                                -        -
                                                      -------  -------
    Net interest income after
     provision for credit losses                      40,937   35,564
Other Operating Income:
   Service charges on deposit accounts                 3,042    3,793
   Wealth Management services                          1,232    1,162
   Other-than-temporary impairment write down              -   (6,300)
   Other                                               2,805    2,126
                                                      -------  -------
            Total other operating income               7,079      781
Other operating expenses:
   Salaries and employee benefits                     13,146   11,742
   Occupancy                                           1,998    1,774
   Equipment                                           1,744    1,856
   Professional services                               1,025    1,121
   Amortization of intangible assets                     296      296
   Other                                               2,488    4,716
                                                      -------  -------
            Total other operating expenses            20,697   21,505
                                                      -------  -------
Earnings before income taxes                          27,319   14,840
Income taxes                                           9,618    4,768
                                                     -------- --------
    Net earnings                                     $17,701  $10,072
                                                     ======== ========

Basic earnings per common share                      $  0.29  $  0.17
                                                     ======== ========
Diluted earnings per common share                    $  0.29  $  0.16
                                                     ======== ========

Cash dividends per common share                      $  0.11  $  0.12
                                                     ======== ========

All per share information has been retroactively adjusted to reflect
the 5 for 4 stock split declared on December 29, 2004.


                CVB FINANCIAL CORP.  AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                             (unaudited)

                                                 Three months ended
                                                      March 31,
                                                   2005        2004
                                               ----------- -----------

Interest income - (Tax Effective)(te)             $57,313     $47,236
Interest Expense                                   15,059      10,387
                                               ----------- -----------
Net Interest income - (te)                        $42,254     $36,849
                                               =========== ===========

Other-than-temporary impairment write-down             $0     ($6,300)

Return on average assets                             1.58%       1.03%
Return on average equity                            21.86%      13.79%
Efficiency ratio                                    43.10%      59.17%
Net interest margin (te)                             3.99%       4.02%

Weighted average shares outstanding
    Basic                                      61,114,705  60,459,791
    Diluted                                    61,730,417  61,500,490
Dividends paid                                     $6,775      $5,806
Dividend payout ratio                               38.27%      57.65%

Number of shares outstanding-EOP               61,666,993  60,483,023
Book value per share                                $5.26       $4.90


                                                       March 31,
                                                  2005        2004
                                               ----------- -----------
Non-performing Assets
 (dollar amount in thousands):
Non-accrual loans                                      $9        $719
Loans past due 90 days or more
 and still accruing interest                            -           -
Restructured loans                                      -           -
Other real estate owned (OREO), net                     -           -
                                               ----------- -----------
Total non-performing assets                            $9        $719
                                               =========== ===========

Percentage of non-performing assets
 to total loans outstanding and OREO                 0.00%       0.04%

Percentage of non-performing
 assets to total assets                              0.00%       0.02%

Non-performing assets to
 allowance for loan losses                           0.04%       3.27%

Net Charge-off (Recovered) to Average loans         -0.07%      -0.04%

Allowance for Credit Losses:
 Beginning Balance                                $22,494     $21,282
    Total Loans Charged-Off                           (89)       (308)
    Total Loans Recovered                             771       1,031
    Acquisition of Granite State Bank                 756
                                               ----------- -----------
Net Loans Recovery (Charged-Off)                    1,438         723
Provision Charged to Operating Expense                  -           -
                                               ----------- -----------
Allowance for Credit Losses at End of period      $23,932     $22,005
                                               =========== ===========


                CVB FINANCIAL CORP.  AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                (in thousands, except per share data)
                             (unaudited)

Quarterly Common Stock Price

                            2005            2004            2003
                       --------------- --------------- ---------------
Quarter End             High     Low    High     Low    High     Low
                       ------- ------- ------- ------- ------- -------
March 31,              $21.30  $17.60  $17.04  $15.13  $18.50  $14.10
June 30,                               $17.56  $15.72  $16.06  $14.07
September 30,                          $18.70  $16.16  $15.69  $13.35
December 31,                           $22.34  $17.80  $15.87  $13.94


Quarterly Consolidated Statements of Income

                             1Q       4Q       3Q       2Q       1Q
                            2005     2004     2004     2004     2004
                          -------- -------- -------- -------- --------
Interest income
   Loans, including fees  $32,693  $31,095  $30,061  $27,136  $26,250
   Investment securities
    and federal funds
    sold                   23,303   22,184   21,960   19,315   19,701
                          -------- -------- -------- -------- --------
                           55,996   53,279   52,021   46,451   45,951
Interest expense
   Deposits                 5,061    4,356    3,863    3,605    3,683
   Other borrowings         9,998    9,183    8,182    6,939    6,704
                          -------- -------- -------- -------- --------
                           15,059   13,539   12,045   10,544   10,387
   Net interest income
    before provision for
    credit losses          40,937   39,740   39,976   35,907   35,564
Provision for credit
 losses                         -        -        -        -        -
                          -------- -------- -------- -------- --------
   Net interest income
    after provision for
    credit losses          40,937   39,740   39,976   35,907   35,564

Non-interest income         7,079    7,596    7,519   12,011      781
Non-interest expenses      20,697   25,462   21,752   21,004   21,505
                          -------- -------- -------- -------- --------
Earnings before income
 taxes                     27,319   21,874   25,743   26,914   14,840
Income taxes                9,618    4,986    8,668    9,462    4,768
                          -------- -------- -------- -------- --------
     Net earnings         $17,701  $16,888  $17,075   17,452  $10,072
                          ======== ======== ======== ======== ========

Basic earning per common
 share                      $0.29    $0.28    $0.28    $0.29    $0.17
Diluted earnings per
 common share               $0.29    $0.28    $0.28    $0.28    $0.16

Cash dividends per common
 share                      $0.11    $0.11    $0.13    $0.12    $0.12

Dividends Paid             $6,775   $6,733   $6,293   $5,836   $5,806


Financial Measures That Supplement GAAP

Our discussions sometimes contain financial information not required
to be presented by generally accepted accounting principles (GAAP). We
do this to better inform readers of our financial statements. The SEC
requires us to present a reconciliation of GAAP presentation with
non-GAAP presentation.

The following table reconciles the differences in net earnings with
and without the settlement of robbery loss and the other-than-
temporary impairment write down in conformity with GAAP.

Net Earnings Reconciliation (non-GAAP disclosure):     Three months
                                                           ended
                                                         March 31,
                                                       2005     2004
                                                     -------- --------
Net earnings without the settlement of robbery loss
 and other-than-temporary impairment write-down      $16,016  $14,348
Settlement of robbery loss, net of tax                 1,685
     Other-than-temporary impairment write-down, net
      of tax                                               -   (4,276)
                                                     -------- --------
Reported net earnings                                $17,701  $10,072
                                                     ======== ========

     Settlement of robbery loss                       $2,600
     Other-than-temporary impairment write-down            -  ($6,300)
     Tax effect                                         (915)   2,024
                                                     -------- --------
Net of taxes                                          $1,685  ($4,276)
                                                     ======== ========

We have presented net earnings without the settlement of robbery loss
and other-than-temporary impairment write-down on investment
securities to show shareholders the earnings from operations
unaffected by the impact of these items. We believe this presentation
allows the reader to more easily assess the results of the Company's
operations and business.


Ratios Reconciliation (non-GAAP disclosure):

The following table reconciles the differences in ratios with and
without the settlement of robbery loss and the other-than-temporary
impairment write down in conformity with GAAP.

                                           Ratios Reconciliation
                                            For the Three Months
                                              Ended March 31,
                                                   2005
                                      --------------------------------
                                       Without    Settlement  Reported
                                       settlement     of      earnings
                                       of robbery  robbery
                                          loss       loss
                                      ----------- ---------- ---------
                                          ( amounts in thousands )

Other Operating Expense                  $23,297    $(2,600)  $20,697
                                      ----------- ---------- ---------

Net Revenues                             $48,016         $-   $48,016
                                      ----------- ---------- ---------

Net Earnings                             $16,016     $1,685   $17,701
                                      ----------- ---------- ---------

Return on Beginning Equity                 20.46%               22.61%
Return on Average Equity                   19.78%               21.86%
Return on Average Assets                    1.43%                1.58%
Efficiency Ratio                           48.52%               43.10%
Operating Costs as % of Average assets      2.08%                1.84%


We have presented ratios without the settlement of robbery loss and
other-than-temporary impairment write-down on investment securities to
show shareholders the earnings from operations unaffected by the
impact of these items. We believe this presentation allows the reader
to more easily assess the results of the Company's operations and
business.
    CONTACT: CVB Financial Corp.
             D. Linn Wiley, 909-980-4030

    SOURCE: CVB Financial Corp.