CVB Financial Corp. Reports Second Quarter Earnings


Jul 20, 2006

ONTARIO, Calif.--(BUSINESS WIRE)--July 20, 2006--

CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank ("the Company"), announced record results for the second quarter of 2006. This included record deposits, record loans, record assets and record earnings. It was the strongest second quarter in the history of the Company.

Net Income

CVB Financial Corp. reported net income of $18.9 million for the second quarter ending June 30, 2006. This represents an increase of $1.4 million, or 8.23%, when compared with the $17.5 million in net earnings reported for the second quarter of 2005. Diluted earnings per share were $0.25 for the second quarter of 2006. This was up $0.02, or 8.70%, when compared with earnings per share of $0.23 for the second quarter of 2005.

Net income for the second quarter of 2006 produced a return on beginning equity of 22.13%, a return on average equity of 21.58% and a return on average assets of 1.35%. The efficiency ratio for the second quarter was 48.18%, and operating expenses as a percentage of average assets were 1.73%.

Net income for the six months ending June 30, 2006 was $37.2 million. This represents an increase of $2.0 million, or 5.62%, when compared with net earnings of $35.2 million for the same period of 2005. Diluted earnings per share were $0.48. This was up $0.03, or 6.67%, from diluted earnings per share of $0.45 for the same period last year.

As previously reported, the Company recorded the reversal of a reserve of $2.6 million in the first quarter of 2005. This reserve had been established for a possible robbery loss that did not materialize. This reversal added $1.7 million to net income after taxes for the period. Without this extraordinary item, the net income for the first six months ending June 30, 2005 would have been $33.5 million. Net earnings of $37.2 million for the first half of 2006 would represent an increase of $3.6 million, or 10.86%, when compared to the $33.5 million for the same period in 2005.

Net income for the six months ending June 30, 2006 produced a return on beginning equity of 21.85%, a return on average equity of 21.20% and a return on average assets of 1.35%. The efficiency ratio for the six-month period was 46.95%, and operating expenses as a percentage of average assets was 1.74%.

Net Interest Income and Net Interest Margin

Net interest income totaled $42.3 million for the second quarter of 2006. This represented an increase of $377,000, or 0.90%, over net interest income of $41.9 million for the second quarter of 2005. This increase resulted from a $17.2 million increase in interest income, partially offset by a $15.9 million increase in interest expense and a $900,000 increase in the provision for credit losses. Net interest income before the provision for credit losses increased $1.3 million, or 3.05%, in the second quarter of 2006. 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 deposits and borrowed funds and the increase in interest rates on these funding instruments.

The net interest margin (tax equivalent) declined from 3.92% for the second quarter of 2005 to 3.47% for the second quarter of 2006. Total average earning asset yields have increased from 5.52% for the second quarter of 2005 to 6.03% for the second quarter of 2006. The cost of funds has increased from 2.33% for the second quarter of 2005 to 3.47%, for the second quarter of 2006. The higher increase in cost of funds is due to the short-term liability sensitivity of the Company. This decline in net interest margin has been mitigated by the strong growth in the balance sheet. The Company has approximately $1.37 billion, or 38.05%, of its deposits in interest free demand deposits.

Net interest income totaled $85.8 million for the six months ending June 30, 2006. This represents an increase of $3.3 million, or 4.03%, over the net interest income of $82.5 million for the same period in 2005. This increase resulted from a $33.6 million increase in interest income, which was partially offset by a $29.2 million increase in interest expense and a $1.2 million increase in the provision for credit losses. Net interest income before the provision for credit losses increased $4.5 million, or 5.43% for the first six months of 2006. 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 3.94% for the first six months of 2005 to 3.55% for the first six months of 2006. Total average earning asset yields have increased from 5.45% for the first six months of 2005 to 5.94% for the first six months of 2006. The cost of funds has increased from 2.23% for the first six months of 2005 to 3.29% for the first six months of 2006.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses increased from $24.1 million as of June 30, 2005 to $25.6 million as of June 30, 2006. During the first six months of 2006, the Company experienced net recoveries of $1.3 million and made a provision for credit losses of $1.2 million. During the first six months of 2005, the Company had net recoveries of $878,000 and $756,000 was added to the allowance from the acquisition of Granite State Bank. The allowance for credit losses is 0.90% of the total loans and leases outstanding. Although the allowance for credit losses is justified by the strong credit quality of the loan portfolio, it is relatively low when compared with peer banks. We believe that making appropriate levels of provisions to compensate for the growth of the loan portfolio is justified.

Balance Sheet

The Company reported total assets of $5.95 billion at June 30, 2006. This represented an increase of $1.14 billion, or 23.70%, over total assets of $4.81 billion on June 30, 2005. Earning assets totaling $5.56 billion were up $1.07 billion, or 23.84%, when compared with earning assets of $4.49 billion as of June 30, 2005. Deposits of $3.59 billion grew $600.3 million, or 20.06%, from $2.99 billion for the same period of the prior year. Gross loans and leases of $2.84 billion on June 30, 2006 rose $543.0 million, or 23.65%, from $2.30 billion on June 30, 2005.

Total assets of $5.95 billion as of June 30, 2006 reflect an increase of $529.4 million, or 9.76%, over total assets of $5.42 billion on December 31, 2005. Earning assets of $5.56 billion were up $480.0 million, or 9.44%, over the total earning assets of $5.08 billion on December 31, 2005. Deposits of $3.59 billion on June 30, 2006 grew $168.8 million, or 4.93%, from $3.42 billion as of December 31, 2005. Gross loans and leases of $2.84 billion increased $175.3 million, or 6.58%, from $2.66 billion on December 31, 2005. Total equity of $338.3 million on June 30, 2006 was down by $4.6 million, or 1.35%, from $342.9 million as of December 31, 2005. This decline was the result of a $28.9 million increase in the unrealized loss in the investment portfolio.

Investment Securities

Investment securities totaled $2.68 billion as of June 30, 2006. This represents an increase of $520.5 million, or 24.15%, when compared with the $2.15 billion in securities as of June 30, 2005. It represents an increase of $305.3 million, or 12.88%, when compared with $2.37 billion in investment securities as of December 31, 2005.

In June 2006, the Company purchased $250.0 million in mortgage-backed securities funded by a repurchase agreement with a double cap. This was done to protect against increased interest rates while providing a potential benefit in the event rates decline. The life of the repurchase agreement is two years.

Financial Advisory Services

The Financial Advisory Services Group has over $2.9 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 $885,000 in non-performing assets as of June 30, 2006. There were no non-performing assets as of December 31, 2005. The allowance for credit losses was $25.6 million as of June 30, 2006. This represents 0.90% of gross loans and leases. It compares with an allowance for credit losses of $23.2 million, or 0.87% of gross loans and leases on December 31, 2005. The increase was primarily due to a provision for credit losses of $1.2 million and recoveries of $1.3 million, offset by loan charge-offs of $64,000 during the first six months of 2006.

    Other Items in 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.

On June 2, 2006, the Company announced the appointment of Christopher D. Myers as President and Chief Executive Officer of CVB Financial Corp. and its wholly owned subsidiary, Citizens Business Bank. The appointment will become effective August 1, 2006. Myers will also join the Board of Directors of both CVB Financial Corp. and Citizens Business Bank at that time.

During the second quarter of 2006, the two Arcadia business financial centers were consolidated and moved into a new location within the city of Arcadia, California. The new address is 101 West Huntington Drive, Arcadia, California 91007.

For the fourth consecutive year, CVB Financial Corp. will receive 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 on 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 year ended December 31, 2005, 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

                                          June 30,          Dec. 31,
                                   ----------------------- -----------
                                      2006        2005        2005
                                   ----------- ----------- -----------
Assets:
Investment Securities available-
 for-sale                          $2,675,165  $2,143,528  $2,369,892
Interest-bearing balances due from
 depository institutions                   99      11,281       1,883
Investment in stock of Federal
 Home Loan Bank (FHLB)                 74,441      65,439      70,770
Loans and lease finance
 receivables                        2,839,145   2,296,135   2,663,863
   Less allowance for credit
    losses                            (25,620)    (24,127)    (23,204)
                                   ----------- ----------- -----------
   Net loans and lease finance
    receivables                     2,813,525   2,272,008   2,640,659
                                   ----------- ----------- -----------
         Total earning assets       5,563,230   4,492,256   5,083,204
Cash and due from banks               143,212     128,577     130,141
Premises and equipment, net            43,862      39,596      40,020
Intangibles                            11,297      13,651      12,474
Goodwill                               31,531      28,735      32,357
Cash value of life insurance           73,282      70,598      71,811
Other assets                           86,005      38,441      52,964
                                   ----------- ----------- -----------
     TOTAL                         $5,952,419  $4,811,854  $5,422,971
                                   =========== =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)      $1,367,015  $1,394,898   1,490,613
       Investment Checking            299,393     248,726     298,067
       Savings/MMDA                   910,083     838,657     852,189
       Time Deposits                1,016,362     510,255     783,177
                                   ----------- ----------- -----------
          Total Deposits            3,592,853   2,992,536   3,424,046

  Demand Note to U.S. Treasury          4,462       5,079       6,433
  Borrowings                        1,746,000   1,352,000   1,496,000
  Junior Subordinated Debentures      108,250      82,476      82,476
  Other liabilities                   162,600      42,908      71,139
                                   ----------- ----------- -----------
          Total Liabilities         5,614,165   4,474,999   5,080,094
Stockholders' equity:
   Stockholders' equity               380,564     333,552     356,263
   Accumulated other comprehensive
    income (loss), net of tax         (42,310)      3,303     (13,386)
                                   ----------- ----------- -----------
                                      338,254     336,855     342,877
                                   ----------- ----------- -----------
     TOTAL                         $5,952,419  $4,811,854  $5,422,971
                                   =========== =========== ===========


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

                         Three months ended       Six months ended
                              June 30,                June 30,
                          2006        2005        2006        2005
                       ----------- ----------- ----------- -----------
Assets:
Investment securities
 available-for-sale    $2,417,985  $2,170,056  $2,404,090  $2,148,572
Interest-bearing
 balances due from
 depository
 institution                2,745      14,262       3,701       9,962
Investment in stock of
 Federal Home Loan
 Bank (FHLB)               73,541      63,581      72,426      59,436
Loans and lease
 finance receivables    2,767,014   2,202,295   2,710,070   2,151,089
   Less allowance for
    credit losses         (24,424)    (24,024)    (23,865)    (23,592)
                       ----------- ----------- ----------- -----------
   Net loans and lease
    finance
    receivables         2,742,590   2,178,271   2,686,205   2,127,497
                       ----------- ----------- ----------- -----------
         Total earning
          assets        5,236,861   4,426,170   5,166,422   4,345,467
Cash and due from
 banks                    125,323     124,058     127,045     121,051
Premises and
 equipment, net            43,019      38,140      41,844      36,276
Intangibles                11,527      14,335      11,820      10,220
Goodwill                   31,531      28,755      31,673      24,244
Cash value of life
 insurance                 72,871      70,536      72,456      69,779
Other assets               95,101      81,338      90,825      61,339
                       ----------- ----------- ----------- -----------
     TOTAL             $5,616,233  $4,783,332  $5,542,085  $4,668,376
                       =========== =========== =========== ===========

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Noninterest-
        bearing        $1,343,664  $1,375,603  $1,365,198  $1,356,372
       Interest-
        bearing         2,155,113   1,608,114   2,108,302   1,599,649
                       ----------- ----------- ----------- -----------
          Total
           Deposits     3,498,777   2,983,717   3,473,500   2,956,021

  Other borrowings      1,611,443   1,344,502   1,561,480   1,271,302
  Junior Subordinated
   Debentures             108,250      82,476     103,978      82,476
  Other liabilities        46,109      43,565      49,625      29,828
                       ----------- ----------- ----------- -----------
          Total
           Liabilities  5,264,579   4,454,260   5,188,583   4,339,627
Stockholders' equity:
   Stockholders'
    equity                380,391     339,071     374,690     329,460
   Accumulated other
    comprehensive
    income (loss), net
    of tax                (28,737)     (9,999)    (21,188)       (711)
                       ----------- ----------- ----------- -----------
                          351,654     329,072     353,502     328,749
                       ----------- ----------- ----------- -----------
     TOTAL             $5,616,233  $4,783,332  $5,542,085  $4,668,376
                       =========== =========== =========== ===========



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


                             For the Three Months  For the Six Months
                                Ended June 30,       Ended June 30,
                                2006      2005       2006      2005
                             --------- ---------- --------- ----------
Interest Income:
  Loans, including fees       $47,913    $35,267   $92,205    $67,647
  Investment securities:
     Taxable                   21,163     18,897    41,900     37,600
     Tax-advantaged             6,807      4,798    13,052      8,885
                             --------- ---------- --------- ----------
            Total investment
             income            27,970     23,695    54,952     46,485
  Dividends from FHLB Stock       990        663     1,790      1,138
  Federal funds sold                -         (2)       32          2
  Interest-bearing CDs with
   other institutions              28         99        54        133
                             --------- ---------- --------- ----------
            Total interest
             income            76,901     59,722   149,033    115,405
Interest Expense:
  Deposits                     16,294      6,248    29,495     11,309
  Borrowings and junior
   subordinated debentures     17,446     11,590    32,552     21,588
                             --------- ---------- --------- ----------
            Total interest
             expense           33,740     17,838    62,047     32,897
                             --------- ---------- --------- ----------
    Net interest income
     before provision for
     credit losses             43,161     41,884    86,986     82,508
Provision for credit losses       900          -     1,150          -
                             --------- ---------- --------- ----------
    Net interest income
     after provision for
     credit losses             42,261     41,884    85,836     82,508
Other Operating Income:
   Service charges on
    deposit accounts            3,288      3,251     6,579      6,293
   Financial Advisory
    Services                    1,815      1,509     3,660      3,187
   Gain/(Loss) on sale of
    investment securities          33        (46)       33        (46)
   Other                        2,955      2,578     5,548      4,937
                             --------- ---------- --------- ----------
            Total other
             operating
             income             8,091      7,292    15,820     14,371
Other operating expenses:
   Salaries and employee
    benefits                   12,771     12,789    25,491     25,622
   Occupancy                    2,075      1,959     4,104      3,957
   Equipment                    1,756      2,112     3,501      3,856
   Professional services        1,485      1,195     2,758      2,220
   Amortization of
    intangible assets             589        589     1,177        885
   Other                        5,583      4,418    10,698      6,906
                             --------- ---------- --------- ----------
            Total other
             operating
             expenses          24,259     23,062    47,729     43,446
                             --------- ---------- --------- ----------
Earnings before income taxes   26,093     26,114    53,927     53,433
Income taxes                    7,176      8,636    16,770     18,254
                             --------- ---------- --------- ----------
    Net earnings              $18,917    $17,478   $37,157    $35,179
                             ========= ========== ========= ==========

Basic earnings per common
 share                          $0.25      $0.23     $0.49      $0.46
                             ========= ========== ========= ==========
Diluted earnings per common
 share                          $0.25      $0.23     $0.48      $0.45
                             ========= ========== ========= ==========

Cash dividends per common
 share                          $0.09      $0.11     $0.18      $0.22
                             ========= ========== ========= ==========

All per share information has been retroactively adjusted to reflect
the 5 for 4 stock split declared on Dec. 21, 2005.



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

                         Three months ended        Six months ended
                              June 30,                 June 30,
                          2006        2005        2006        2005
                       ----------- ----------- ----------- -----------

Interest income - (Tax
 Effective)(te)           $79,111     $61,258    $153,263    $118,258
Interest Expense           33,740      17,838      62,047      32,897
                       ----------- ----------- ----------- -----------
Net Interest income -
 (te)                     $45,371     $43,420     $91,216     $85,361
                       =========== =========== =========== ===========

Return on average
 assets                      1.35%       1.47%       1.35%       1.52%
Return on average
 equity                     21.58%      21.30%      21.20%      21.58%
Efficiency ratio            48.18%      46.90%      46.95%      44.85%
Net interest margin
 (te)                        3.47%       3.92%       3.55%       3.94%

Weighted average
 shares outstanding
    Basic              76,493,394  76,686,751  76,476,932  76,554,033
    Diluted            77,184,827  77,487,431  77,175,954  77,454,080
Dividends declared         $6,885      $6,716     $13,768     $14,356
Dividend payout ratio       36.39%      38.42%      37.05%      40.81%

Number of shares
 outstanding-EOP       76,479,277  77,083,741
Book value per share        $4.42       $4.37


                                                      June 30,
                                                  2006        2005
                                               ----------- -----------
Non-performing Assets (dollar amount in
 thousands):
Non-accrual loans                                    $885          $0
Loans past due 90 days or more and still
 accruing interest                                      -           -
Restructured loans                                      -           -
Other real estate owned (OREO), net                     -           -
                                               ----------- -----------
Total non-performing assets                          $885          $0
                                               =========== ===========

Percentage of non-performing assets to total
 loans outstanding and OREO                          0.03%       0.00%

Percentage of non-performing assets to total
 assets                                              0.01%       0.00%

Non-performing assets to allowance for loan
 losses                                              3.45%       0.00%

Net Charge-off (Recovered) to Average loans         -0.05%      -0.07%

Allowance for Credit Losses:
 Beginning Balance                                $23,204     $22,494
    Total Loans Charged-Off                           (64)       (133)
    Total Loans Recovered                           1,330       1,010
    Acquisition of Granite State Bank                   0         756
                                               ----------- -----------
Net Loans Recovery (Charged-Off)                    1,266       1,633
Provision Charged to Operating Expense              1,150           -
                                               ----------- -----------
Allowance for Credit Losses at End of period      $25,620     $24,127
                                               =========== ===========



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

Quarterly Common Stock Price

                            2006            2005            2004
                       --------------- --------------- ---------------
Quarter End             High     Low    High     Low    High     Low
                       ------- ------- ------- ------- ------- -------
March 31,              $17.16  $16.18  $17.04  $14.08  $13.63  $12.10
June 30,               $17.15  $14.58  $16.10  $13.60  $14.05  $12.58
Sept. 30,                              $17.52  $14.43  $14.96  $12.93
Dec. 31,                               $16.72  $13.90  $17.87  $14.24


Quarterly Consolidated Statements of Earnings

                             2Q       1Q       4Q       3Q       2Q
                            2006     2006     2005     2005     2005
                          -------- -------- -------- -------- --------
Interest income
   Loans, including fees  $47,913$44,292$42,432$38,341$35,267
   Investment securities
    and federal funds
    sold                   28,988   27,840   26,039   24,732   24,455
                          -------- -------- -------- -------- --------
                           76,901   72,132   68,471   63,073   59,722
Interest expense
   Deposits                16,294   13,201   10,060    7,539    6,248
   Other borrowings        17,446   15,106   13,991   12,950   11,590
                          -------- -------- -------- -------- --------
                           33,740   28,307   24,051   20,489   17,838
   Net interest income
    before provision for
    credit losses          43,161   43,825   44,420   42,584   41,884
Provision for credit
 losses                       900      250        -        -        -
                          -------- -------- -------- -------- --------
   Net interest income
    after provision for
    credit losses          42,261   43,575   44,420   42,584   41,884

Non-interest income         8,091    7,729    5,273    7,861    7,292
Non-interest expenses      24,259   23,470   23,926   22,679   23,062
                          -------- -------- -------- -------- --------
Earnings before income
 taxes                     26,093   27,834   25,767   27,766   26,114
Income taxes                7,176    9,594    8,593    9,499    8,636
                          -------- -------- -------- -------- --------
     Net earnings         $18,917  $18,240  $17,174  $18,267  $17,478
                          ======== ======== ======== ======== ========

Basic earning per common
 share                      $0.25    $0.24    $0.22    $0.24    $0.23
Diluted earnings per
 common share               $0.25    $0.24    $0.22    $0.23    $0.23

Cash dividends per common
 share                      $0.09    $0.09    $0.09    $0.11    $0.11

Dividends Declared         $6,885   $6,883   $6,877   $6,722   $6,716



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 in conformity with GAAP.

Net Earnings Reconciliation      Three months ended  Six months ended
 (non-GAAP disclosure):
                                      June 30,           June 30,
                                   2006     2005     2006      2005
                                 --------- -------- -------- ---------
Net earnings without the
 settlement of robbery loss       $18,917  $17,478  $37,157   $33,467
Settlement of robbery loss, net
 of tax                                 -        -              1,712
                                 --------- -------- -------- ---------
Reported net earnings             $18,917  $17,478  $37,157   $35,179
                                 ========= ======== ======== =========

     Settlement of robbery loss        $0       $0       $0    $2,600
     Tax effect                         -        -               (888)
                                 --------- -------- -------- ---------
Net of taxes                           $0       $0       $0    $1,712
                                 ========= ======== ======== =========

We have presented net earnings without the settlement of robbery loss
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.

Source: CVB Financial Corp.