CVB Financial Corp. Reports Results for 2007


Jan 17, 2008

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

CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced the results for the year ended December 31, 2007.

Net Income

CVB Financial Corp. reported net income of $60.6 million for the year ended December 31, 2007. This represents a decrease of $10.0 million, or 14.16%, when compared with net earnings of $70.6 million for the year ended December 31, 2006. Diluted earnings per share were $0.72 for the year ended December 31, 2007. This was down $0.11, or 13.34%, from diluted earnings per share of $0.83 for the same period last year.

Net income for the year ended December 31, 2007 produced a return on beginning equity of 15.64%, a return on average equity of 15.00% and a return on average assets of 1.00%. The efficiency ratio for the year was 55.93%, and operating expenses as a percentage of average assets were 1.73%.

The Company reported net income of $13.4 million for the fourth quarter ending December 31, 2007. This represented a decrease of $2.5 million, or 15.93%, when compared with the $15.9 million in net income reported for the fourth quarter of 2006. Diluted earnings per share were $0.16 for the fourth quarter of 2007. This was down $0.03, or 14.47%, from diluted earnings per share of $0.19 for the fourth quarter of 2006. These results include a $4 million provision for credit losses taken in the fourth quarter of 2007.

Net income for the fourth quarter of 2007 produced a return on beginning equity of 12.97%, a return on average equity of 12.68% and a return on average assets of 0.86%. The efficiency ratio for the fourth quarter was 60.50%, and operating costs as a percentage of average assets were 1.77%.

Net Interest Income and Net Interest Margin

Net interest income, after provision for credit losses, totaled $157.1 million for the year ended December 31, 2007. This represents a decrease of $8.5 million, or 5.12%, over the net interest income of $165.6 million for the same period of 2006. This decrease resulted from a $25.2 million increase in interest income, offset by a $32.7 million increase in interest expense and a $1.0 million increase in provision for credit losses. The increases in interest income were primarily due to the growth in average earning assets and the increase in interest rates. The increases in interest expense were due to the increases in interest bearing deposits and borrowed funds and the increase in interest rates.

Net interest income, after provision for credit losses, totaled $37.4 million for the fourth quarter of 2007. This represented a decrease of $2.0 million, or 5.07%, over the net interest income of $39.4 million for the fourth quarter of 2006. These decreases resulted from a $1.1 million increase in interest income, and a $0.3 million decrease in interest expense offset by a $3.4 million increase in the provision for credit losses.

Net interest margin (tax equivalent) declined from 3.30% for the year ended December 31, 2006 to 3.03% for the year ended December 31, 2007. Total average earning asset yields increased from 6.04% for 2006 to 6.17% for 2007. The cost of funds increased from 2.76% for 2006 to 3.17% for 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. This decline in net interest margin has been mitigated by the strong growth in the balance sheet. In addition, the Company has approximately $1.30 billion, or 38.52%, of its deposits in interest free demand deposits.

Net interest margin (tax equivalent) for the fourth quarter of 2007 was 3.06%. This represents an increase of 5 basis points when compared to the 3.01% for the fourth quarter of 2006. Average earning asset yields for the fourth quarter of 2007 were 6.06%, compared with asset yields of 6.10% for the fourth quarter of 2006. The cost of funds for the fourth quarter of 2007 was 3.04% compared with 3.13% for the same period last year.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses increased from $27.7 million as of December 31, 2006 to $33.0 million as of December 31, 2007. During 2007, the Company experienced net charge-offs of $1.4 million and made a provision for credit losses of $4.0 million. During 2006, the Company had net recoveries of $1.5 million and a $3 million provision for credit losses. The allowance for credit losses was .95% and .90% of the total loans and leases outstanding as of December 31, 2007 and 2006, respectively.

Balance Sheet

The Company reported total assets of $6.29 billion at December 31, 2007. This represented an increase of $202 million, or 3.31%, over total assets of $6.09 billion on December 31, 2006. Earning assets totaling $5.91 billion were up $204 million, or 3.57%, when compared with earning assets of $5.70 billion at December 31, 2006. Total deposits and customer repos were $3.70 billion at December 31, 2007. This represents an increase of $200 million, or 5.70%, when compared with total deposits and customer repos of $3.50 billion at December 31, 2006. Gross loans and leases totaled $3.50 billion at December 31, 2007. This represents an increase of $425 million, or 13.84%, when compared with gross loans and leases of $3.07 billion at December 31, 2006.

Investment Securities

Investment securities totaled $2.37 billion at December 31, 2007. This represents a decrease of $217 million, or 8.42%, when compared with $2.58 billion in investment securities at December 31, 2006.

CitizensTrust

CitizensTrust has approximately $2.6 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 non-performing assets as of December 31, 2007 of $1.4 million compared with zero non-performing assets as of December 31, 2006. The $1.4 million in non-performing assets, while higher than December 31, 2006, was down $2.1 million from the $3.5 million in non-performing assets at the end of the September 30, 2007. Delinquencies at December 31, 2007 were .10% of the portfolio compared with the industry average of approximately 1.08% at September 30, 2007.

As of December 31, 2007, the Company had $308.4 million in construction loans. This represents 8.8% of the total loans outstanding of $3.5 billion. Of this $308.4 million in construction loans, approximately 52%, or $159.2 million, were for single-family residences and land loans. The remaining construction loans, totaling $149.2 million, were related to commercial construction.

Approximately 29% of the total loan portfolio of $3.5 billion is located in the Inland Empire region of California. The rest of the portfolio is from outside this region. The Company does not make "subprime" mortgage loans.

The allowance for loan and lease losses was $33.0 million as of December 31, 2007. This represents 0.95% 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.

During 2007, we made a provision for credit losses of $4 million and we added an additional $2.7 million from the acquisition of First Coastal Bank in June 2007. These increases to the Allowance for Credit Losses were offset by the net charge offs of $1.4 million in 2007.

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 37 cities with 44 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.

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%.

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, 2006, 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
                            December 31,
                       -----------------------
                          2007        2006
                       ----------- -----------
Assets:
Cash and due from
 banks                 $   89,486  $  146,411

Investment Securities
 available-for-sale     2,365,513   2,582,902
Interest-bearing
 balances due from
 depository
 institutions                 475           -
Investment in stock of
 Federal Home Loan
 Bank (FHLB)               79,983      78,866
Loans and lease
 finance receivables    3,495,144   3,070,196
  Less allowance for
   credit losses          (33,049)    (27,737)
                       ----------- -----------
  Net loans and lease
   finance receivables  3,462,095   3,042,459
                       ----------- -----------
    Total earning
     assets             5,908,066   5,704,227
Premises and
 equipment, net            46,855      44,963
Intangibles                14,611      10,121
Goodwill                   55,167      31,531
Cash value of life
 insurance                103,400      99,861
Other assets               76,378      55,134
                       ----------- -----------
   TOTAL               $6,293,963  $6,092,248
                       =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
  Deposits:
    Demand Deposits
     (noninterest-
     bearing)          $1,295,959  $1,363,411
    Investment
     Checking             409,912     318,431
    Savings/MMDA          868,123     896,988
    Time Deposits         790,355     827,978
                       ----------- -----------
       Total Deposits   3,364,349   3,406,808

Demand Note to U.S.
 Treasury                     540       7,245
Customer Repurchase
 Agreements               336,309      94,350
Repurchase Agreements     250,000     250,000
Borrowings              1,753,500   1,794,900
Junior Subordinated
 Debentures               115,055     108,250
Other liabilities          49,834      43,370
                       ----------- -----------
       Total
        Liabilities     5,869,587   5,704,923
Stockholders' equity:
  Stockholders' equity    420,246     400,546
  Accumulated other
   comprehensive
   income (loss), net
   of tax                   4,130     (13,221)
                       ----------- -----------
                          424,376     387,325
                       ----------- -----------
     TOTAL             $6,293,963  $6,092,248
                       =========== ===========


CVB FINANCIAL CORP. AND SUBSIDIARIES
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                          Three months ended     Twelve months ended
                              December 31,           December 31,
                          2007        2006        2007        2006
                       ----------- -----------  ---------- -----------
Assets:
Cash and due from
 banks                 $  110,094  $  126,432  $  118,784  $  127,186
Investment securities
 available-for-sale     2,326,600   2,615,263   2,388,883   2,511,935
Interest-bearing
 balances due from
 depository
 institution                1,477           -       1,876       1,843
Investment in stock of
 Federal Home Loan
 Bank (FHLB)               80,043      77,439      80,789      74,368
Loans and lease
 finance receivables    3,368,058   2,966,099   3,226,086   2,811,782
  Less allowance for
   credit losses          (30,186)    (27,041)    (29,017)    (25,202)
                       ----------- ----------- ----------- -----------
  Net loans and lease
   finance receivables  3,337,872   2,939,058   3,197,069   2,786,580
                       ----------- ----------- ----------- -----------
      Total earning
       assets           5,745,992   5,631,760   5,668,617   5,374,726
Premises and
 equipment, net            47,257      44,657      46,490      43,196
Intangibles                10,049      10,351       9,388      11,228
Goodwill                   57,375      31,531      45,404      31,601
Cash value of life
 insurance                102,814      99,213     101,406      80,760
Other assets               93,841      88,439      90,414      95,123
                       ----------- ----------- ----------- -----------
    TOTAL              $6,167,422  $6,032,383  $6,080,503  $5,763,820
                       =========== =========== =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
  Deposits:
    Noninterest-
     bearing           $1,275,259  $1,340,312  $1,285,857  $1,354,014
    Interest-bearing    2,098,140   2,192,130   2,133,412   2,161,075
                       ----------- ----------- ----------- -----------
       Total Deposits   3,373,399   3,532,442   3,419,269   3,515,089

  Other borrowings      2,216,721   1,947,692   2,102,030   1,720,400
  Junior Subordinated
   Debentures             115,579     108,250     112,078     106,132
  Other liabilities        43,507      50,391      43,285      59,292
                       ----------- ----------- ----------- -----------
       Total
        Liabilities     5,749,206   5,638,775   5,676,662   5,400,913
Stockholders' equity:
  Stockholders' equity    427,740     403,432     417,719     386,376
  Accumulated other
   comprehensive
   income (loss), net
   of tax                  (9,524)     (9,824)    (13,878)    (23,469)
                       ----------- ----------- ----------- -----------
                          418,216     393,608     403,841     362,907
                       -----------  ---------- ----------- -----------
    TOTAL              $6,167,422  $6,032,383  $6,080,503  $5,763,820
                       =========== =========== =========== ===========
            CVB FINANCIAL CORP. AND SUBSIDIARIES
             CONSOLIDATED STATEMENTS OF EARNINGS
                         (unaudited)
        dollar amounts in thousands, except per share


                                    For the Three     For the Twelve
                                     Months Ended      Months Ended
                                     December 31,       December 31,
                                    2007      2006     2007     2006
                                  --------- -------- -------- --------
Interest Income:
  Loans, including fees             $56,692 $51,935  $221,809 $194,704
  Investment securities:
    Taxable                          20,498  24,405    85,899   91,029
    Tax-advantaged                    7,202   6,982    29,231   26,545
                                  --------- -------- -------- --------
        Total investment income      27,700  31,387   115,130  117,574
  Dividends from FHLB Stock           1,077   1,049     4,229    3,721
  Federal funds sold & Interest-
   bearing CDs with other
   institutions                          17       -       109       92
                                  --------- -------- -------- --------
     Total interest income           85,486  84,371   341,277  316,091
Interest Expense:
  Deposits                           15,766  18,783    69,297   67,180
  Borrowings and junior
   subordinated debentures           28,332  25,602   110,838   80,284
                                  --------- -------- -------- --------
      Total interest expense         44,098  44,385   180,135  147,464
                                  --------- -------- -------- --------
    Net interest income before
     provision for credit losses     41,388  39,986   161,142  168,627
Provision for credit losses           4,000     600     4,000    3,000
                                  --------- -------- -------- --------
    Net interest income after
     provision for credit losses     37,388  39,386   157,142  165,627
Other Operating Income:
  Service charges on deposit
   accounts                           3,554   3,247    13,381   13,080
  Financial Advisory Services         1,871   1,918     7,226    7,385
  Gain on sale of investment
   securities                             -      (5)        -    1,057
  Other                               2,544   3,407    10,718   11,736
                                  --------- -------- -------- --------
       Total other operating
        income                        7,969   8,567    31,325   33,258
Other operating expenses:
  Salaries and employee benefits     13,854  13,477    55,303   50,509
  Occupancy                           2,928   2,259    10,540    8,572
  Equipment                           1,733   1,748     7,026    7,025
  Professional services               1,739   1,902     6,274    5,896
  Amortization of intangible
   assets                               706     588     2,969    2,353
  Other                               6,482   5,491    23,292   21,469
                                  --------- -------- -------- --------
       Total other operating
        expenses                     27,442  25,465   105,404   95,824
                                  --------- -------- -------- --------
Earnings before income taxes         17,915  22,488    83,063  103,061
Income taxes                          4,548   6,589    22,479   32,481
                                  --------- -------- -------- --------
    Net earnings                    $13,367 $15,899   $60,584  $70,580
                                  ========= ======== ======== ========

Basic earnings per common share       $0.16   $0.19     $0.72    $0.84
                                  ========= ======== ======== ========
Diluted earnings per common share     $0.16   $0.19     $0.72    $0.83
                                  ========= ======== ======== ========

Cash dividends per common share      $0.085  $0.085    $0.340   $0.355
                                  ========= ======== ======== ========

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          Twelve months ended
                        December 31,                December 31,
                     2007         2006           2007         2006
                 ------------ ------------   ------------ ------------

Interest income
 - (Tax-
 Effected) (te)  $    88,004  $    86,713    $   351,200  $   324,841
Interest Expense      44,098       44,385        180,135      147,464
                 ------------ ------------   ------------ ------------
Net Interest
 income - (te)   $    43,906  $    42,328    $   171,065  $   177,377
                 ============ ============   ============ ============

Return on
 average assets         0.86%        1.05%          1.00%        1.22%
Return on
 average equity        12.68%       16.03%         15.00%       19.45%
Efficiency ratio       60.50%       53.10%         55.93%       48.18%
Net interest
 margin (te)            3.06%        3.01%          3.03%        3.30%

Weighted average
 shares
 outstanding
   Basic          83,257,179   84,262,599     83,600,316   84,154,216
   Diluted        83,607,505   85,054,850     84,005,941   84,813,875
Dividends
 declared        $     7,069  $     7,164    $    28,479  $    27,876
Dividend payout
 ratio                 52.88%       45.06%         47.01%       39.50%

Number of shares
 outstanding-EOP  83,164,906   84,281,722
Book value per
 share           $      5.10  $      4.60


                       December 31,
                     2007         2006
                 ------------ ------------
Non-performing
 Assets (dollar
 amount in
 thousands):
Non-accrual
 loans           $     1,435  $         0
Loans past due
 90 days or more
 and still
 accruing
 interest                  -            -
Restructured
 loans                     -            -
Other real
 estate owned
 (OREO), net               -            -
                 ------------ ------------
Total non-
 performing
 assets          $     1,435  $         0
                 ============ ============

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

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

Non-performing
 assets to
 allowance for
 loan losses            4.34%        0.00%

Net Charge-off
 (Recovered) to
 Average loans          0.04%       -0.05%

Allowance for
 Credit Losses:
 Beginning
  Balance        $    27,737  $    23,204
   Total Loans
    Charged-Off       (2,098)        (201)
   Total Loans
    Recovered            739        1,734
                 ------------ ------------
Net Loans
 Recovered            (1,359)       1,533
Acquisition of
 First Coastal
 Bank                  2,671            -
Provision
 Charged to
 Operating
 Expense               4,000        3,000
                 ------------ ------------
Allowance for
 Credit Losses
 at End of
 period          $    33,049  $    27,737
                 ============ ============
                 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,                $12.40 $ 10.63 $ 15.59 $ 13.25 $ 14.63 $ 12.36
September 30,           $12.71 $  9.51 $ 14.24 $ 12.83 $ 15.93 $ 13.12
December 31,            $11.97 $  9.98 $ 14.13 $ 12.83 $ 15.20 $ 12.63


Quarterly Consolidated Statements of Earnings

                                 4Q      3Q      2Q      1Q      4Q
                                2007    2007    2007    2007    2006
                               ------- ------- ------- ------- -------
Interest income
  Loans, including fees        $56,692 $58,677 $53,726 $52,714 $51,935
  Investment securities and
   federal funds sold           28,794  29,203  30,003  31,468  32,436
                               ------- ------- ------- ------- -------
                                85,486  87,880  83,729  84,182  84,371
Interest expense
  Deposits                      15,766  18,445  17,928  17,158  18,783
  Other borrowings              28,332  27,727  27,518  27,260  25,602
                               ------- ------- ------- ------- -------
                                44,098  46,172  45,446  44,418  44,385
  Net interest income
   before provision for
   credit losses                41,388  41,708  38,283  39,764  39,986
Provision for credit
 losses                          4,000       -       -       -     600
                               ------- ------- ------- ------- -------
  Net interest income
   after provision for
   credit losses                37,388  41,708  38,283  39,764  39,386

Non-interest income              7,969   7,863   7,596   7,898   8,567
Non-interest expenses           27,442  27,218  24,845  25,900  25,465
                               ------- ------- ------- ------- -------
Earnings before income
 taxes                          17,915  22,353  21,034  21,762  22,488
Income taxes                     4,548   6,232   5,080   6,620   6,589
                               ------- ------- ------- ------- -------
    Net earnings               $13,367 $16,121 $15,954 $15,142 $15,899
                               ======= ======= ======= ======= =======

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

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

Dividends Declared             $ 7,069 $ 7,067 $ 7,234 $ 7,109 $ 7,164
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                            (in thousands)
                             (unaudited)

Distribution of Loan Portfolio

             12/31/2007   9/30/2007  6/30/2007  3/31/2007  12/31/2006
            ------------ ---------- ---------- ---------- ------------

Commercial
 and
 Industrial $   365,214  $  345,697 $  334,968 $  294,265 $   264,416
Real Estate:
Construction    308,354     307,506    310,390    289,013     299,112
Commercial
 Real Estate  1,805,946   1,775,812  1,768,539  1,675,964   1,642,370
SFR Mortgage    365,849     363,765    358,347    316,661     284,725
Consumer         58,999      62,979     64,083     54,379      54,125
Municipal
 lease
 finance
 receivables    156,646     143,399    143,316    131,073     126,393
Auto and
 equipment
 leases          58,505      58,958     55,151     52,321      51,420
Dairy and
 Livestock      387,488     265,806    280,114    293,781     358,259
            ------------ ---------- ---------- ---------- ------------
Gross Loans   3,507,001   3,323,922  3,314,908  3,107,457   3,080,820
Less:
Deferred net
 loan fees      (11,857)    (12,173)   (11,635)   (10,848)    (10,624)
Allowance
 for credit
 losses         (33,049)    (30,428)   (30,244)   (27,632)    (27,737)
            ------------ ---------------------------------------------
Net Loans   $ 3,462,095  $3,281,321 $3,273,029 $3,068,977 $ 3,042,459
            ============ ========== ========== ========== ============

Source: CVB Financial Corp.

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