CVB Financial Corp. Reports Second Quarter Earnings


Jul 21, 2004

ONTARIO, Calif.--(BUSINESS WIRE)--July 21, 2004--CVB Financial Corp. (Nasdaq:CVBF) and its subsidiary, Citizens Business Bank, announced record results for the second quarter of 2004. 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 $17.5 million for the second quarter ending June 30, 2004. This represents an increase of $4.9 million, or 39.39%, when compared with the $12.5 million in net income reported for the second quarter of 2003. Diluted earnings per share were $0.36 for the second quarter of 2004. This is up $0.11, or 44.00%, when compared with earnings per share of $0.25 for the second quarter of 2003.

Net income for the second quarter of 2004 produced a return on beginning equity of 25.77%, a return on average equity of 23.05% and a return on average assets of 1.71%. The efficiency ratio for the second quarter was 43.83%, and operating costs as a percentage of average assets were 2.06%.

Net income for the six months ending June 30, 2004 was $27.5 million. This represents an increase of $2.3 million, or 9.11%, when compared with net earnings of $25.2 million for the same period of 2003. Diluted earnings per share were $0.56. This was up $0.05, or 9.80%, from diluted earnings per share of $0.51 for the same period last year.

Net income for the six months ending June 30, 2004 produced a return on beginning equity of 19.30%, a return on average equity of 18.51% and a return on average assets of 1.38%. The efficiency ratio for the six-month period was 50.45%, and operating expenses as a percentage of average assets were 2.13%.

Net Interest Income and Net Interest Margin

Net interest income (before provision for credit losses) for the second quarter of 2004 totaled $35.9 million. This represented an increase of $5.4 million, or 17.54%, over the net interest income of $30.5 million for the second quarter of 2003. These increases resulted from a $5.8 million increase in interest income, offset by a $0.4 million increase in interest expense.

Net interest income increased $343,000 or 0.96%, from $35.6 million for the first quarter of 2004 to $35.9 million for the second quarter of 2004. This nominal growth in net interest income was the result of the sale of $63.0 million in securities with relatively short maturities. This sale resulted in securities gains of $4.3 million. It is believed that this opportunity to take advantage of these gains would have dissipated rapidly with the anticipated rise in interest rates.

The yield on the $63.0 million in securities that were sold was 5.58%. Proceeds from the sale were used to purchase securities with a yield of 5.01%. Although the yields are reasonably comparable, interest income on investments was adversely impacted by the delay between the time the $63.0 million in securities were sold and the new securities were purchased and settled. This reduced interest income from investments by $295,000 for the quarter. The $4.3 million gain on the sale of the securities appears to far outweigh this reduction in investment interest income. Interest income on investments is expected to increase in the third quarter.

Net interest income (before provision for credit losses) totaled $71.5 million for the six months ending June 30, 2004. This represented an increase of $9.7 million, or 15.67%, over the net interest income of $61.8 million for the same period of 2003. This increase resulted from an $11.4 million increase in interest income, partially offset by a $1.7 million increase in interest expense. The increases in interest income period over period were primarily due to the increase in average earnings assets, partially offset by a decline in interest rates.

We experienced a decline in the net interest margin when compared with the same period last year due to the lower interest rate environment. Net interest margin (tax equivalent) declined from 4.04% for the second quarter of 2003 to 3.91% for the second quarter of 2004. It declined from 4.29% for the first six months of 2003 to 3.97% for the first six months of 2004. Asset yields have declined from 5.57% for the first six months of 2003 to 5.08% for the first six months of 2004. This has been mitigated by the strong growth in the balance sheet, and the decline in the cost of funds from 1.92% to 1.65% for the same periods.

Asset yields for the second quarter of 2004 were 5.01%, compared with asset yields of 5.31% for the second quarter last year. The cost of funds was 1.64% and 1.89% for the same periods, respectively. The margin compression appears to be moderating with the recent stability of interest rates. The Company has approximately $1.29 billion, or 45.57%, of its deposits in interest free demand deposits. This should position it well for a rising interest rate environment.

Investment Securities

Investment securities totaled $2.12 billion as of June 30, 2004. This represents an increase of $212.3 million, or 11.15%, when compared with $1.90 billion in investment securities as of December 31, 2003. It represents an increase of $291.5 million, or 15.98%, when compared with $1.82 billion for the second quarter of 2003.

Balance Sheet

The Company reported total assets of $4.36 billion at June 30, 2004. This represented an increase of $851.0 million, or 24.22%, over total assets of $3.51 billion on June 30, 2003. Earning assets totaling $4.03 billion were up $725.0 million, or 21.92%, when compared with earning assets of $3.31 billion as of June 30, 2003. Deposits of $2.83 billion grew $424.4 million, or 17.63%, from $2.41 billion for the prior year. Demand deposits of $1.29 billion jumped $282.7 million, or 28.03%, from $1.01 billion. Gross loans and leases of $1.94 billion on June 30, 2004 rose $434.8 million, or 28.91%, from $1.50 billion on June 30, 2003.

Total assets of $4.36 billion as of June 30, 2004 reflect an increase of $509.7 million, or 13.22%, over total assets of $3.85 billion on December 31, 2003. Earning assets of $4.03 billion were up $390.4 million, or 10.72%, during the same period. Deposits of $2.83 billion on June 30, 2004 grew $171.1 million, or 6.43%, from $2.66 billion as of December 31, 2003. Demand deposits of $1.29 billion were up $148.9 million, or 13.04%, from $1.14 billion. Gross loans and leases of $1.94 billion increased $179.0 million, or 10.17%, from $1.76 billion on December 31, 2003. Total equity of $280.9 million on June 30, 2004 was down $5.9 million, or 2.05%, from $286.7 million as of December 31, 2003. This decline was the result of a $20.1 million reduction in the unrealized gain in the investment portfolio.

Assets Under Administration

The Wealth Management Group has over $1.1 billion in assets under administration. They provide trust, investment and related services.

Loan and Lease Quality

CVB Financial Corp reported non-performing assets of $1.5 million as of June 30, 2004. This represents a ratio of non-performing assets to total assets of 0.03%, and it represents 0.07% of gross loans and leases. The allowance for loan and lease losses was $22.1 million as of June 30, 2004. This represents 1.14% of gross loans and leases, and it compares with 1.38% on June 30, 2003. Non-performing loans and leases represented 6.57% of the allowance for loan and lease losses. Non-performing assets increased by $736,000 from the $719,000 reported as of March 31, 2004.

The Company has not made a provision for loan and lease losses due to the high quality of its loan portfolio. This has been the case even though loans increased from $1.50 billion as of June 30, 2003 to $1.94 billion as of June 30, 2004. Recoveries of $2.5 million and the addition of $2.8 million from acquisitions more than offset charge offs of $2.2 million during this twelve-month period.

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 30 cities with 37 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.

Citizens Business Bank was recently recognized at the Annual Strategic Issues Summit with the "Market Cap" Award. This Award was presented to recognize the Company for producing a return to its original shareholders of 41,034%--over 400 times the original investment. This is the highest return in the history of the banking industry in California. The Strategic Issues Summit is co-sponsored by Carpenter & Company and the California Bankers Association.

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 Web site at www.cbbank.com and click on the CVB Investor tab.

Safe Harbor

This document may contain forward-looking statements that are subject to risks and uncertainties that could cause actual results to differ materially from the projected. For a discussion of 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, 2003, and particularly the discussion on risk factors within that document.

CVB FINANCIAL CORP.
CONSOLIDATED BALANCE SHEET
(unaudited)
dollars in thousands
                                        June 30,          December 31,
                                    2004       2003           2003
Assets:
Federal funds sold and reverse
 repos                                   $-         $-             $-
Investment Securities trading        58,340          -              -
Investment Securities available-
 for-sale                         2,011,751  1,788,606      1,865,782
  Investment in stock of Federal
            Home Loan Bank (FHLB)    45,919     35,933         37,966
Loans and lease finance
 receivables                      1,938,960  1,504,116      1,759,941
   Less allowance for credit
    losses                          (22,140)   (20,808)       (21,282)
   Net loans and lease finance
    receivables                   1,916,820  1,483,308      1,738,659
         Total earning assets     3,974,490  3,307,847      3,642,407
Cash and due from banks             164,988    114,012        112,008
Premises and equipment, net          29,607     31,602         31,069
Goodwill and intangibles             26,309     15,405         26,901
Cash value of life insurance         66,262     13,189         15,800
Other assets                        102,366     30,956         26,164
     TOTAL                       $4,364,022 $3,513,011     $3,854,349

Liabilities and Stockholders'
 Equity
Liabilities:
   Deposits:
       Demand
        Deposits(noninterest-
        bearing)                 $1,291,278 $1,008,555     $1,142,330
       Investment Checking          227,269    204,529        227,031
       Savings/MMDA                 805,390    642,979        732,992
       Time Deposits                507,666    551,107        558,157
          Total Deposits          2,831,603  2,407,170      2,660,510

  Demand Note to U.S. Treasury        2,431      4,538          3,834
  Borrowings                      1,119,700    787,000        786,500
  Junior Subordinated Debentures     82,476          -         82,476
  Other liabilities                  46,955     42,504         34,308
          Total Liabilities       4,083,165  3,241,212      3,567,628
Stockholders' equity:
   Stockholders' equity             283,727    249,203        269,441
   Accumulated other
    comprehensive income
      (loss), net of tax             (2,870)    22,596         17,280
                                    280,857    271,799        286,721
     TOTAL                       $4,364,022 $3,513,011     $3,854,349


CVB FINANCIAL CORP.
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                        Three months ended June Six months ended June
                                   30,                    30,
                           2004        2003        2004       2003
Assets:
Federal funds sold and
 reverse repos                $264       $8,681       $571     $4,807
Investment Securities
 trading                       641            -        321          -
Investment securities
 available-for-sale      1,920,760    1,679,243  1,904,247  1,552,383
 Investment in stock of
 Federal Home Loan Bank
                  (FHLB)    43,093       35,643     41,341     29,790
Loans and lease finance
 receivables             1,848,755    1,481,196  1,807,735  1,457,773
   Less allowance for
    credit losses          (22,137)     (21,384)   (21,935)   (21,522)
   Net loans and lease
    finance receivables  1,826,618    1,459,812  1,785,800  1,436,251
         Total earning
          assets         3,790,735    3,183,379  3,731,959  3,023,231
Cash and due from banks    115,656      108,140    111,967    110,254
Premises and equipment,
 net                        29,925       31,128     30,322     30,505
Goodwill and intangibles    26,429       15,490     26,582     15,611
Cash value of life
 insurance                  66,050       13,161     50,222     13,021
Other assets                74,468       52,218     63,521     48,529
     TOTAL              $4,103,263   $3,403,516 $4,014,573 $3,241,151

Liabilities and
 Stockholders' Equity
 Liabilities:
   Deposits:
       Noninterest-
        bearing         $1,192,256     $916,311 $1,147,478   $904,966
       Interest-bearing  1,528,356    1,426,371  1,532,785  1,410,219
          Total Deposits 2,720,612    2,342,682  2,680,263  2,315,185

  Other borrowings         949,134      708,515    907,654    590,174
  Junior Subordinated
   Debentures               82,476            -     82,476          -
  Other liabilities         46,589       79,912     45,101     65,554
          Total
           Liabilities   3,798,811    3,131,109  3,715,494  2,970,913
Stockholders' equity:
   Stockholders' equity    281,084      248,932    278,720    245,690
   Accumulated other
    comprehensive income
      (loss), net of tax    23,368       23,475     20,359     24,548
                           304,452      272,407    299,079    270,238
     TOTAL              $4,103,263   $3,403,516 $4,014,573 $3,241,151


                 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,
                                         2004    2003    2004    2003
Interest Income:
  Loans, including fees               $27,136 $23,813 $53,386 $47,633
  Investment securities:
     Taxable                           15,659  12,802  31,387  25,186
     Tax-advantaged                     3,655   4,021   7,626   8,150
            Total investment income    19,314  16,823  39,013  33,336
  Federal funds sold                        1      28       3      40
            Total interest income      46,451  40,664  92,402  81,009
Interest Expense:
  Deposits                              3,605   4,266   7,288   8,782
  Borrowings and junior subordinated
   debentures                           6,939   5,851  13,644  10,441
            Total interest expense     10,544  10,117  20,932  19,223
    Net interest income before
     provision for credit losses       35,907  30,547  71,470  61,786
Provision for credit losses                 -       -       -       -
    Net interest income after
       provision for credit losses     35,907  30,547  71,470  61,786
Other Operating Income:
   Service charges on deposit accounts  3,512   3,749   7,305   7,445
   Wealth Management services           1,111     925   2,274   1,972
   Gains on sale of investment
    securities                          5,212      29   5,212     823
   Other-than-temporary impairment
    write down                              -       -  (6,300)      -
   Other                                2,175   1,777   4,301   3,129
            Total other operating
             income                    12,010   6,480  12,792  13,369
Other operating expenses:
   Salaries and employee benefits      11,610   9,907  23,352  19,895
   Occupancy                            1,907   1,621   3,680   3,172
   Equipment                            1,855   1,579   3,711   3,071
   Professional services                1,001   1,302   2,122   1,983
   Amortization of intangible assets      296     203     592     315
   Other                                4,334   3,246   9,052   7,161
            Total other operating
             expenses                  21,003  17,858  42,509  35,597
Earnings before income taxes           26,914  19,169  41,753  39,558
Income taxes                            9,462   6,649  14,230  14,334
    Net earnings                      $17,452 $12,520 $27,523 $25,224

Basic earnings per common share         $0.36   $0.26   $0.57   $0.52
Diluted earnings per common share       $0.36   $0.25   $0.56   $0.51

Cash dividends per common share         $0.12   $0.12   $0.24   $0.24

All per share information has been retroactively adjusted to reflect
 the 10% stock dividend declared on December 17, 2003.


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

                        Three months ended June  Six months ended June
                                   30,                     30,
                            2004          2003        2004       2003

Interest income -
 (Tax Effective)(te)     $47,624       $41,959     $94,858    $83,631
Interest Expense          10,544        10,117      20,932     19,223
Net Interest income -
 (te)                    $37,080       $31,842     $73,926    $64,408

Other-than-temporary
 impairment write-
 down                         $0             -     ($6,300)         -
Gains on sales of
 securities               $5,212           $29      $5,212       $823
Gain on sale of OREO           -             -           -          -

Return on average
 assets                     1.71%         1.48%       1.38%      1.49%
Return on average
 equity                    23.05%        18.43%      18.51%     18.67%
Efficiency ratio           43.83%        48.23%      50.45%     47.36%
Net interest margin
 (te)                       3.69%         3.86%       3.77%      4.09%

Weighted average
 shares outstanding
    Diluted           49,189,544    49,283,376  49,187,787 49,053,725
    Basic             48,356,327    48,402,709  48,379,814 48,078,558
Dividends declared        $5,836        $5,249     $11,687    $10,492
Dividend payout ratio      33.44%        41.92%      42.46%     41.60%

Number of shares
 outstanding-EOP      48,371,663    48,114,022
Book value per share       $5.81         $5.96


                                 June 30,
                            2004          2003
Non-performing Assets
 (dollar amount in
 thousands):
Non-accrual loans         $1,455        $1,126
Loans past due 90
 days or more
  and still accruing
   interest                    -             -
Restructured loans             -             -
Other real estate
 owned (OREO), net             -             -
Total non-performing
 assets                   $1,455        $1,126

Percentage of non-
 performing assets
  to total loans
   outstanding and
   OREO                     0.08%         0.07%

Percentage of non-
 performing
  assets to total
   assets                   0.03%         0.03%

Non-performing assets
 to
allowance for loan
 losses                     6.57%         5.41%

Net Charge-off
 (Recovered) to
 Average loans             -0.05%         0.06%

Allowance for Credit
 Losses:
 Beginning Balance       $21,282       $21,666
    Total Loans
     Charged-Off            (476)       (1,309)
    Total Loans
     Recovered             1,334           451
Net Loans Recovery
 (Charged-Off)               858          (858)
Provision Charged to
 Operating Expense             -             -
Allowance for Credit
 Losses at End of
 period                  $22,140       $20,808


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

Quarterly Common Stock Price

                         2004              2003             2002
Quarter End         High      Low     High      Low     High     Low
March 31,          $21.30   $18.91   $23.12   $17.62   $14.66  $12.75
June 30,           $21.95   $19.65   $20.08   $17.59   $17.51  $14.52
September 30,                        $19.61   $16.69   $17.04  $12.51
December 31,                         $19.84   $17.43   $19.44  $14.89


Quarterly Consolidated Statements of Income

                              2Q       1Q       4Q       3Q      2Q
                             2004     2004     2003     2003    2003
Interest income
   Loans,
    including fees         $27,136  $26,250  $26,780  $24,629 $23,813
   Investment securities
    and federal funds sold  19,315   19,701   18,208   15,719  16,851
                            46,451   45,951   44,988   40,348  40,664
Interest expense
   Deposits                  3,605    3,683    3,818    3,723   4,266
   Other
    borrowings               6,939    6,704    5,098    5,191   5,851
                            10,544   10,387    8,916    8,914  10,117
   Net interest
    income before
   provision for
    credit losses           35,907   35,564   36,072   31,434  30,547
Provision for
 credit losses                   -        -        -        -       -
   Net interest
    income after
   provision for
    credit losses           35,907   35,564   36,072   31,434  30,547

Non-interset
 income                     12,011      781    6,480   10,140   6,480
Non-interest
 expenses                   21,004   21,505   20,909   21,287  17,858
Earnings before
 income taxes               26,914   14,840   21,643   20,287  19,169
Income taxes                 9,462    4,768    7,538    6,785   6,649
     Net earnings          $17,452  $10,072  $14,105  $13,502 $12,520

Basic earning per
 common share                $0.36    $0.21    $0.29    $0.29   $0.26
Diluted earnings
 per common share            $0.36    $0.20    $0.29    $0.28   $0.25

Cash dividends per
 common share                $0.12    $0.12    $0.12    $0.12   $0.12
    CONTACT: CVB Financial Corp.
             D. Linn Wiley, 909-980-4030

    SOURCE: CVB Financial Corp.