CVB Financial Corp. Reports Second Quarter Earnings


Jul 19, 2007

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

CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced the results for the second quarter of 2007.

Net Income

CVB Financial Corp. reported net income of $15.9 million for the second quarter ending June 30, 2007. This represents a decrease of $3.1 million, or 16.19%, when compared with $18.9 million in net earnings reported for the second quarter of 2006. Diluted earnings per share were $0.19 for the second quarter of 2007. This was down $0.03, or 14.73%, when compared with earnings per share of $0.22 for the second quarter of 2006. These per share amounts have been adjusted to reflect a 10% stock dividend declared in December of 2006.

Net income for the second quarter of 2007 produced a return on beginning equity of 16.15%, a return on average equity of 15.86% and a return on average assets of 1.06%. The efficiency ratio for the second quarter was 54.36%, and operating expenses as a percentage of average assets were 1.66%.

Net income for the six months ending June 30, 2007 was $31.0 million. This represents a decrease of $6.1 million, or 16.48%, when compared with net earnings of $37.2 million for the same period of 2006. Diluted earnings per share were $0.37. This was down $0.07, or 15.82%, from diluted earnings per share of $0.44 for the same period last year.

Net income for the six months ending June 30, 2007 produced a return on beginning equity of 16.07%, a return on average equity of 15.62% and a return on average assets of 1.04%. The efficiency ratio for the six-month period was 54.31%, and operating expenses as a percentage of average assets was 1.70%.

Net Interest Income and Net Interest Margin

Net interest income totaled $38.1 million for the second quarter of 2007. This represented a decrease of $4.2 million, or 9.82%, from net interest income of $42.3 million for the second quarter of 2006. This decrease resulted from a $6.7 million increase in interest income, offset by an $11.7 million increase in interest expense and a $900,000 decrease in the provision for credit losses. Net interest income before the provision for credit losses decreased $5.1 million, or 11.70%, in the second quarter of 2007. 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 increase in the cost of interest bearing deposits and borrowed funds caused by deposit and borrowing instruments repricing at higher rates this year.

The net interest margin (tax equivalent) declined from 3.48% for the second quarter of 2006 to 2.91% for the second quarter of 2007. Total average earning asset yields have increased from 6.02% for the second quarter of 2006 to 6.12% for the second quarter of 2007. The cost of funds has increased from 3.47% for the second quarter of 2006 to 4.21% for the second 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.

Net interest income totaled $77.9 million for the six months ending June 30, 2007. This represents a decrease of $7.9 million, or 9.20%, from the net interest income of $85.8 million for the same period in 2006. This decrease resulted from an $18.8 million increase in interest income, which was offset by a $27.8 million increase in interest expense and a $1.2 million decrease in the provision for credit losses. Net interest income before the provision for credit losses decreased $9.0 million, or 10.40%, for the first six months of 2007. 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 interest rates on deposits and borrowed funds.

The net interest margin (tax equivalent) decreased from 3.47% for the first six months of 2006 to 2.97% for the first six months of 2007. Total average earning asset yields have increased from 5.86% for the first six months of 2006 to 6.15% for the first six months of 2007. The cost of funds has increased from 3.29% for the first six months of 2006 to 4.18% for the first six months of 2007.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses increased from $25.6 million as of June 30, 2006 to $30.2 million as of June 30, 2007. This increase was due to the provision for credit losses of $1.9 million in the second half of 2006 and the addition of $2.7 million from the acquisition of First Coastal Bank in June, 2007. During the first six months of 2007, the Company experienced net charge-offs of $164,000. No additional provision for credit losses was made in 2007, thus far. During the first six months of 2006, the Company had net recoveries of $1.3 million and a provision for credit losses of $1.2 million. The allowance for credit losses was 0.92% and 0.90% of the total loans and leases outstanding as of June 30, 2007 and 2006, respectively.

Balance Sheet

The Company reported total assets of $6.14 billion at June 30, 2007. This represented an increase of $184.6 million, or 3.10%, over total assets of $5.95 billion on June 30, 2006. Earning assets totaling $5.70 billion were up $140.8 million, or 2.53%, when compared with earning assets of $5.56 billion as of June 30, 2006. Total deposits were $3.51 billion as of June 30, 2007. This represents a decrease of $84.1 million, or 2.34%, from $3.59 billion at June 30, 2006. The Company has $1.34 billion, or 38.21%, of its deposits in non-interest bearing demand deposits. Gross loans and leases totaled $3.30 billion at June 30, 2007. This represents an increase of $464.1 million, or 16.35%, when compared with gross loans and leases of $2.84 billion at June 30, 2006.

Total assets of $6.14 billion as of June 30, 2007 reflect an increase of $42.8 million, or 0.70%, over total assets of $6.09 billion on December 31, 2006. Earning assets of $5.70 billion were comparable to total earning assets at December 31, 2006. Total deposits of $3.51 billion at June 30, 2007 increased $101.9 million, or 2.99%, when compared with total deposits of $3.41 billion at December 31, 2006. Gross loans and leases of $3.30 billion increased $233.1 million, or 7.59%, from $3.07 billion at December 31, 2006.

Investment Securities

Investment securities totaled $2.35 billion as of June 30, 2007. This represents a decrease of $330.6 million, or 12.36%, when compared with the $2.68 billion in securities at June 30, 2006. It represents a decrease of $238.4 million, or 9.23%, when compared with $2.58 billion in investment securities at December 31, 2006. The Company is utilizing the monthly cash flow from investments to pay down borrowings or fund new loans. This is in keeping with their plan to reduce the size of the investment portfolio.

Financial Advisory Services

The Financial Advisory Services Group has over $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 $806,000 in non-performing assets as of June 30, 2007. This consisted of one loan from the First Coastal Bank acquisition. Subsequent to June 30, 2007, this loan was paid off. There were no non-performing assets as of December 31, 2006. The allowance for credit losses was $30.2 million as of June 30, 2007. This represents 0.92% of gross loans and leases. It compares with an allowance for credit losses of $27.7 million, or 0.90%, of gross loans and leases on December 31, 2006. The increase was primarily due to the addition of $2.7 million from the acquisition of First Coastal Bank in June, 2007, offset by loan net charge-offs of $164,000 during the first six months of 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 39 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, Golden West 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%.

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

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.
CONSOLIDATED BALANCE SHEET
(unaudited)
dollars in thousands
                                                            December
                                          June 30,              31,
                                   -----------------------  ----------
                                      2007        2006        2006
                                   ----------- -----------  ----------
 Assets:
 Investment Securities available-
  for-sale                         $2,344,537  $2,675,165  $2,582,902
 Interest-bearing balances due
  from depository institutions          3,070          99           -
 Investment in stock of Federal
  Home Loan Bank (FHLB)                83,392      74,441      78,866
 Loans and lease finance
  receivables                       3,303,273   2,839,145   3,070,196
    Less allowance for credit
     losses                           (30,244)    (25,620)    (27,737)
                                   ----------- -----------  ----------
    Net loans and lease finance
     receivables                    3,273,029   2,813,525   3,042,459
                                   ----------- -----------  ----------
          Total earning assets      5,704,028   5,563,230   5,704,227
 Cash and due from banks              142,699     143,212     146,411
 Premises and equipment, net           46,391      43,862      44,963
 Intangibles                            8,944      11,297      10,121
 Goodwill                              60,357      31,531      31,531
 Cash value of life insurance         101,222      73,282      99,861
 Other assets                          73,402      86,005      57,148
                                   ----------- ----------- -----------
      TOTAL                        $6,137,043  $5,952,419  $6,094,262
                                   =========== =========== ===========

 Liabilities and Stockholders'
  Equity
 Liabilities:
    Deposits:
        Demand Deposits
         (noninterest-bearing)     $1,340,768  $1,367,015  $1,363,411
        Investment Checking           334,229     299,393     318,431
        Savings/MMDA                  912,001     910,083     896,988
        Time Deposits                 921,756   1,016,362     827,978
                                   ----------- -----------  ----------
           Total Deposits           3,508,754   3,592,853   3,406,808

   Demand Note to U.S. Treasury         4,754       4,462       7,245
   Repurchase Agreements              507,202     250,000     344,350
   Borrowings                       1,561,000   1,496,000   1,794,900
   Junior Subordinated Debentures     115,859     108,250     108,250
   Other liabilities                   42,640     162,600      43,370
                                   ----------- -----------  ----------
           Total Liabilities        5,740,209   5,614,165   5,704,923
 Stockholders' equity:
    Stockholders' equity              422,167     380,564     402,560
    Accumulated other
     comprehensive income (loss),
     net of tax                       (25,333)    (42,310)    (13,221)
                                   ----------- ----------- -----------
                                      396,834     338,254     389,339
                                   ----------- ----------- -----------
      TOTAL                        $6,137,043  $5,952,419  $6,094,262
                                   =========== =========== ===========
CVB FINANCIAL CORP.
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands

                         Three months ended        Six months ended
                               June 30,                June 30,
                          2007        2006        2007        2006
                       ----------- -----------  ---------- -----------
 Assets:
 Investment securities
  available-for-sale   $2,404,257  $2,417,985  $2,457,960  $2,404,090
 Interest-bearing
  balances due from
  depository
  institution                 155       2,745         299       3,701
 Investment in stock
  of Federal Home Loan
  Bank (FHLB)              81,657      73,541      80,853      72,426
 Loans and lease
  finance receivables   3,145,131   2,767,014   3,102,396   2,710,070
    Less allowance for
     credit losses        (27,856)    (24,424)    (27,788)    (23,865)
                       ----------- ----------- ----------- -----------
    Net loans and
     lease finance
     receivables        3,117,275   2,742,590   3,074,608   2,686,205
                       ----------- ----------- ----------- -----------
         Total earning
          assets        5,603,344   5,236,861   5,613,720   5,166,422
 Cash and due from
  banks                   122,164     125,323     123,289     127,045
 Premises and
  equipment, net           46,017      43,019      45,746      41,844
 Intangibles                9,175      11,527       9,468      11,820
 Goodwill                  31,805      31,531      31,669      31,673
 Cash value of life
  insurance               100,891      72,871     100,548      72,456
 Other assets              89,736      95,101      88,874      90,825
                       ----------- ----------- ----------- -----------
      TOTAL            $6,003,132  $5,616,233  $6,013,314  $5,542,085
                       =========== =========== =========== ===========

 Liabilities and
  Stockholders' Equity
 Liabilities:
    Deposits:
        Noninterest-
         bearing       $1,268,150  $1,343,664  $1,275,906  $1,365,198
        Interest-
         bearing        2,120,022   2,155,113   2,117,099   2,108,302
                       ----------- ----------- ----------- -----------
           Total
            Deposits    3,388,172   3,498,777   3,393,005   3,473,500

   Other borrowings     2,062,509   1,611,443   2,070,300   1,561,480
   Junior Subordinated
    Debentures            108,501     108,250     108,376     103,978
   Other liabilities       42,883      46,109      41,084      49,625
                       ----------- ----------- ----------- -----------
       Total
        Liabilities     5,602,065   5,264,579   5,612,765   5,188,583
 Stockholders' equity:
    Stockholders'
     equity               409,050     380,391     411,075     374,690
    Accumulated other
     comprehensive
     income (loss),
     net of tax            (7,983)    (28,737)    (10,527)    (21,188)
                       ----------- ----------- ----------- -----------
                          401,067     351,654     400,548     353,502
                       -----------  ---------- -----------  ----------
      TOTAL            $6,003,132  $5,616,233  $6,013,313  $5,542,085
                       =========== =========== =========== ===========
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share


                                     For the Three     For the Six
                                          Months           Months
                                     Ended June 30,   Ended June 30,
                                       2007    2006    2007     2006
                                     ------- ------- -------- --------
 Interest Income:
   Loans, including fees             $53,726 $47,913 $106,440 $ 92,205
   Investment securities:
      Taxable                         21,717  21,163   44,810   41,900
      Tax-advantaged                   7,305   6,807   14,536   13,052
                                      ------  ------ --------  -------
             Total investment income  29,022  27,970   59,346   54,952
   Dividends from FHLB Stock             795     990    1,995    1,790
 Federal funds sold & Interest-
  bearing CDs with other
 institutions                             14      28       20       86
                                      ------  ------  -------  -------
             Total interest income    83,557  76,901  167,801  149,033
 Interest Expense:
   Deposits                           17,928  16,294   35,086   29,495
   Borrowings and junior
    subordinated debentures           27,518  17,446   54,778   32,552
                                      ------  ------ --------  -------
             Total interest expense   45,446  33,740   89,864   62,047
                                      ------  ------ --------  -------
     Net interest income before
      provision for credit losses     38,111  43,161   77,937   86,986
 Provision for credit losses               -     900        -    1,150
                                      ------  ------ --------  -------
     Net interest income after
        provision for credit losses   38,111  42,261   77,937   85,836
 Other Operating Income:
    Service charges on deposit
     accounts                          3,211   3,288    6,487    6,579
    Financial Advisory Services        1,747   1,815    3,698    3,660
    Gain/(Loss) on sale of
     investment securities                 -       -        -       33
    Other                              2,638   2,988    5,309    5,548
                                      ------  ------ --------  -------
             Total other operating
              income                   7,596   8,091   15,494   15,820
 Other operating expenses:
    Salaries and employee benefits    13,583  12,771   27,655   25,491
    Occupancy                          2,345   2,075    4,750    4,104
    Equipment                          1,815   1,756    3,550    3,501
    Professional services              1,587   1,485    2,691    2,758
    Amortization of intangible
     assets                              588     589    1,177    1,177
    Other                              4,927   5,583   10,922   10,698
                                      ------  ------ --------  -------
             Total other operating
              expenses                24,845  24,259   50,745   47,729
                                      ------  ------ --------  -------
 Earnings before income taxes         20,862  26,093   42,686   53,927
 Income taxes                          5,008   7,176   11,654   16,770
                                     ------- ------- -------- --------
     Net earnings                    $15,854 $18,917 $ 31,032 $ 37,157
                                     ======= ======= ======== ========

 Basic earnings per common share     $  0.19 $  0.22 $   0.37 $   0.44
                                     ======= ======= ======== ========
 Diluted earnings per common share   $  0.19 $  0.22 $   0.37 $   0.44
                                     ======= ======= ======== ========

 Cash dividends per common share     $ 0.085 $  0.09 $   0.17 $   0.18
                                     ======= ======= ======== ========

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         Six months ended
                            June 30,                 June 30,
                       2007         2006         2007         2006
                   ------------ ------------ ------------ ------------

 Interest income -
  (Tax
  Effective)(te)   $    86,012  $    79,111  $   172,686  $   153,262
 Interest Expense       45,446       33,740       89,864       62,047
                   ------------ ------------ ------------ ------------
 Net Interest
  income - (te)    $    40,566  $    45,371  $    82,822  $    91,215
                   ============ ============ ============ ============

 Return on average
  assets                  1.06%        1.35%        1.04%        1.35%
 Return on average
  equity                 15.86%       21.58%       15.62%       21.20%
 Efficiency ratio        54.36%       48.18%       54.31%       46.95%
 Net interest
  margin (te)             2.91%        3.48%        2.97%        3.47%

 Weighted average
  shares
  outstanding
     Basic          83,489,680   84,142,733   83,691,851   84,124,625
     Diluted        84,143,533   84,903,310   84,213,269   84,893,549
 Dividends
  declared         $     7,234  $     6,885  $    14,333  $    13,768
 Dividend payout
  ratio                  45.63%       36.40%       46.19%       37.05%

 Number of shares
  outstanding-EOP   84,603,880   84,150,986
 Book value per
  share            $      4.69  $      4.02


                           June 30,
                       2007         2006
                   ------------ ------------
 Non-performing Assets (dollar amount in thousands):
 Non-accrual loans $       806  $       885
 Loans past due 90
  days or more and
  still accruing
  interest                   -            -
 Restructured
  loans                      -            -
 Other real estate
  owned (OREO),
  net                        -            -
                   ------------ ------------
 Total non-
  performing
  assets           $       806  $       885
                   ============ ============

 Percentage of
  non-performing
  assets to total
  loans
  outstanding and
  OREO                    0.02%        0.03%

 Percentage of
  non-performing
  assets to total
  assets                  0.01%        0.01%

 Non-performing
  assets to
  allowance for
  loan losses             2.66%        3.45%

 Net Charge-off
  (Recovered) to
  Average loans          -0.08%       -0.05%

 Allowance for
  Credit Losses:
  Beginning
   Balance         $    27,737  $    23,204
     Total Loans
      Charged-Off         (216)         (64)
     Total Loans
      Recovered             52        1,330
     Acquisition
      of First
      Coastal Bank       2,671            -
                   ------------ ------------
 Net Loans
  Recovery
  (Charged-Off)          2,507        1,266
 Provision Charged
  to Operating
  Expense                    -        1,150
                   ------------ ------------
 Allowance for
  Credit Losses at
  End of period    $    30,244  $    25,620
                   ============ ============
                 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,                          $ 14.24 $ 12.83 $ 15.93 $ 13.12
December 31,                           $ 14.13 $ 12.83 $ 15.20 $ 12.63


Quarterly Consolidated
 Statements of Earnings

                                 2Q      1Q      4Q      3Q      2Q
                                2007    2007    2006    2006    2006
                               ------- ------- ------- ------- -------
Interest income
   Loans, including fees       $53,726 $52,714 $51,935 $50,564 $47,913
   Investment securities and
    federal funds sold          29,831  31,530  32,687  32,441  28,988
                               ------- ------- ------- ------- -------
                                83,557  84,244  84,622  83,005  76,901
Interest expense
   Deposits                     17,928  17,158  18,783  18,903  16,294
   Other borrowings             27,518  27,260  25,601  22,130  17,446
                               ------- ------- ------- ------- -------
                                45,446  44,418  44,384  41,033  33,740
   Net interest income
    before provision for
    credit losses               38,111  39,826  40,238  41,972  43,161
Provision for credit
 losses                              -       -     600   1,250     900
                               ------- ------- ------- ------- -------
   Net interest income
    after provision for
    credit losses               38,111  39,826  39,638  40,722  42,261

Non-interest income              7,596   7,898   8,567   8,871   8,091
Non-interest expenses           24,845  25,900  25,465  22,630  24,259
                               ------- ------- ------- ------- -------
Earnings before income
 taxes                          20,862  21,824  22,740  26,963  26,093
Income taxes                     5,008   6,646   6,446   8,508   7,176
                               ------- ------- ------- ------- -------
Net earnings                   $15,854 $15,178 $16,294 $18,455 $18,917
                               ======= ======= ======= ======= =======

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

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

Dividends Declared             $ 7,234 $ 7,109 $ 7,164 $ 6,891 $ 6,885

Source: CVB Financial Corp.

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