CVB Financial Corp. Reports Third Quarter Earnings


Oct 17, 2007

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

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

Net Income

CVB Financial Corp. reported net income of $16.1 million for the third quarter ending September 30, 2007. This represents a decrease of $2.4 million, or 12.60%, when compared with the $18.5 million in net earnings reported for the third quarter of 2006. Diluted earnings per share were $0.19 for the third quarter of 2007. This was down $0.03, or 12.25%, when compared with earnings per share of $0.22 for the third 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 third quarter of 2007 produced a return on beginning equity of 16.13%, a return on average equity of 15.92% and a return on average assets of 1.04%. The efficiency ratio for the third quarter was 54.89%, and operating expenses as a percentage of average assets were 1.76%.

Net income for the nine months ending September 30, 2007 was $47.2 million. This represents a decrease of $8.4 million, or 15.20%, when compared with net earnings of $55.6 million for the same period of 2006. Diluted earnings per share were $0.56. This was down $0.09, or 14.63%, from diluted earnings per share of $0.65 for the same period last year.

Net income for the nine months ending September 30, 2007 produced a return on beginning equity of 16.20%, a return on average equity of 15.72% and a return on average assets of 1.04%. The efficiency ratio for the nine-month period was 54.51%, and operating expenses as a percentage of average assets was 1.72%.

Net Interest Income and Net Interest Margin

Net interest income totaled $41.7 million for the third quarter of 2007. This represented an increase of $1.0 million, or 2.46%, from net interest income of $40.7 million for the third quarter of 2006. This increase resulted from a $4.9 million increase in interest income, offset by a $5.1 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 $248,000, or 0.59%, in the third 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 3.22% for the third quarter of 2006 to 3.11% for the third quarter of 2007. However, from a quarter-to-quarter perspective, the third quarter net interest margin of 3.11% compares favorably to the 2007 first and second quarter figures of 3.03% and 2.91%, respectively. Total average earning asset yields have increased from 6.15% for the third quarter of 2006 to 6.28% for the third quarter of 2007. The cost of funds has increased from 2.94% for the third quarter of 2006 to 3.20%, for the third 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 $119.7 million for the nine months ending September 30, 2007. This represents a decrease of $6.9 million, or 5.45%, from the net interest income of $126.6 million for the same period in 2006. This decrease resulted from a $23.7 million increase in interest income, which was offset by a $33.0 million increase in interest expense and a $2.4 million decrease in the provision for credit losses. Net interest income before the provision for credit losses decreased $9.3 million, or 7.21%, for the first nine 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 3.43% for the first nine months of 2006 to 3.02% for the first nine months of 2007. Total average earning asset yields have increased from 6.01% for the first nine months of 2006 to 6.20% for the first nine months of 2007. The cost of funds has increased from 2.60% for the first nine months of 2006 to 3.22% for the first nine months of 2007.

The allowance for credit losses increased from $26.9 million as of September 30, 2006 to $30.4 million as of September 30, 2007. This increase was due to the provision for credit losses of $600,000 in the last quarter of 2006 and the addition of $2.7 million from the acquisition of First Coastal Bank in June, 2007. During the first nine months of 2007, the Company experienced net recoveries of $20,000. No additional provision for credit losses was made in 2007. During the first nine months of 2006, the Company had net recoveries of $1.3 million and a provision for credit losses of $2.4 million. The allowance for credit losses was 0.92% of the total loans and leases outstanding as of September 30, 2007 and 2006.

Other operating expenses increased for the third quarter and for the nine months ending September 30, 2007 when compared to the same period last year. The increases in salary and occupancy expenses were primarily related to the acquisition of First Coastal Bank. Intangible expense increased by $498,000 for the estimated amortization of intangibles acquired from First Coastal Bank. The Company also made a $741,000 provision to the reserve for unfunded commitments in the third quarter of 2007.

Balance Sheet

The Company reported total assets of $6.16 billion at September 30, 2007. This represented an increase of $184.7 million, or 3.09%, over total assets of $5.97 billion on September 30, 2006. Earning assets totaling $5.75 billion were up $144.3 million, or 2.57%, when compared with earning assets of $5.61 billion as of September 30, 2006. Total deposits were $3.44 billion as of September 30, 2007. This represents a decrease of $88.4 million, or 2.51%, from $3.52 billion at September 30, 2006. The Company has $1.29 billion, or 37.64%, of its deposits in non-interest bearing demand deposits. Gross loans and leases totaled $3.31 billion at September 30, 2007. This represents an increase of $394.7 million, or 13.53%, when compared with gross loans and leases of $2.92 billion at September 30, 2006.

Total assets of $6.16 billion as of September 30, 2007 reflect an increase of $65.1 million, or 1.07 %, over total assets of $6.09 billion on December 31, 2006. Earning assets of $5.75 billion increased by $48.7 million, or 0.85%, compared to total earning assets of $5.70 billion at December 31, 2006. Total deposits of $3.44 billion at September 30, 2007 increased $28.3 million, or 0.83%, when compared with total deposits of $3.41 billion at December 31, 2006. Gross loans and leases of $3.31 billion increased $241.6 million, or 7.87%, from $3.07 billion at December 31, 2006.

Investment Securities

Investment securities totaled $2.39 billion as of September 30, 2007. This represents a decrease of $252.8 million, or 9.56%, when compared with the $2.64 billion in securities at September 30, 2006. It represents a decrease of $192.6 million, or 7.46%, 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.

CitizensTrust

CitizensTrust 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 $3.5 million in non-performing assets as of September 30, 2007. Non-performing assets represent 0.10% of total loans and 0.06% of total assets. There were no non-performing assets as of December 31, 2006. The allowance for credit losses was $30.4 million as of September 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, supplemented by net recoveries of $20,000 during the first nine 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, 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
                                      September 30,       December 31,
                                 -----------------------  ------------
                                    2007        2006          2006
                                 ----------- -----------  ------------
Assets:
Cash and due from banks          $  125,997  $  127,217  $    146,411

Investment Securities available-
 for-sale                         2,390,306   2,643,100     2,582,902
Interest-bearing balances due
 from depository institutions           570           -             -
Investment in stock of Federal
 Home Loan Bank (FHLB)               80,743      75,399        78,866
Loans and lease finance
 receivables                      3,311,749   2,917,027     3,070,196
   Less allowance for credit
    losses                          (30,428)    (26,912)      (27,737)
                                 ----------- -----------  ------------
   Net loans and lease finance
    receivables                   3,281,321   2,890,115     3,042,459
                                 ----------- -----------  ------------
       Total earning assets       5,752,940   5,608,614     5,704,227
Premises and equipment, net          47,048      44,219        44,963
Intangibles                          21,858      10,709        10,121
Goodwill                             46,582      31,531        31,531
Cash value of life insurance        102,434      98,906        99,861
Other assets                         62,493      53,452        57,148
                                 ----------- ----------- -------------
     TOTAL                       $6,159,352  $5,974,648  $  6,094,262
                                 =========== =========== =============

Liabilities and Stockholders'
 Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)    $1,292,825  $1,288,569  $  1,363,411
       Investment Checking          349,618     297,659       318,431
       Savings/MMDA                 929,321     919,021       896,988
       Time Deposits                863,323   1,018,228       827,978
                                 ----------- -----------  ------------
          Total Deposits          3,435,087   3,523,477     3,406,808

  Demand Note to U.S. Treasury          180       1,510         7,245
  Customer Repurchase Agreements    330,666           -        94,350
  Repurchase Agreements             250,000     250,000       250,000
  Borrowings                      1,545,500   1,654,501     1,794,900
  Junior Subordinated Debentures    115,859     108,250       108,250
  Other liabilities                  73,284      54,020        43,370
                                 ----------- -----------  ------------
          Total Liabilities       5,750,576   5,591,758     5,704,923
Stockholders' equity:
   Stockholders' equity             418,450     392,600       402,560
   Accumulated other
    comprehensive income
    (loss), net of tax               (9,674)     (9,710)      (13,221)
                                 ----------- ----------- -------------
                                    408,776     382,890       389,339
                                 ----------- ----------- -------------
     TOTAL                       $6,159,352  $5,974,648  $  6,094,262
                                 =========== =========== =============
CVB FINANCIAL CORP. AND SUBSIDIARIES
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                         Three months ended       Nine months ended
                            September 30,           September 30,
                          2007        2006         2007       2006
                       ----------- -----------  ---------- -----------
Assets:
Cash and due from
 banks                 $  118,612  $  126,716  $  121,713  $  127,440
Investment securities
 available-for-sale     2,315,265   2,620,781   2,409,872   2,477,114
Interest-bearing
 balances due from
 depository
 institution                5,377          32       2,010       2,464
Investment in stock of
 Federal Home Loan
 Bank (FHLB)               81,410      75,118      81,041      73,333
Loans and lease
 finance receivables    3,327,462   2,857,573   3,178,242   2,759,778
   Less allowance for
    credit losses         (30,264)    (25,994)    (28,623)    (24,582)
                       ----------- ----------- ----------- -----------
   Net loans and lease
    finance
    receivables         3,297,198   2,831,579   3,149,619   2,735,196
                       ----------- ----------- ----------- -----------
      Total earning
       assets           5,699,250   5,527,510   5,642,542   5,288,107
Premises and
 equipment, net            47,189      44,395      46,232      42,704
Intangibles                 8,572      10,941       9,166      11,524
Goodwill                   60,456      31,531      41,370      31,625
Cash value of life
 insurance                101,686      78,646     100,932      74,542
Other assets               95,635     113,077      91,262      98,326
                       ----------- ----------- ----------- -----------
     TOTAL             $6,131,400  $5,932,816  $6,053,217  $5,674,268
                       =========== =========== =========== ===========

Liabilities and
 Stockholders' Equity
Liabilities:
   Deposits:
      Noninterest-
       bearing         $1,316,035  $1,344,239  $1,289,429  $1,358,135
      Interest-bearing  2,200,779   2,233,844   2,145,298   2,150,609
                       ----------- ----------- ----------- -----------
        Total Deposits  3,516,814   3,578,083   3,434,727   3,508,744

  Other borrowings      2,049,765   1,805,765   2,063,380   1,643,804
  Junior Subordinated
   Debentures             115,859     108,250     110,898     105,418
  Other liabilities        47,069      87,217      43,210      62,800
                       ----------- ----------- ----------- -----------
        Total
         Liabilities    5,729,507   5,579,315   5,652,215   5,320,766
Stockholders' equity:
   Stockholders'
    equity                426,715     395,102     416,346     381,569
   Accumulated other
    comprehensive
    income
    (loss), net of tax    (24,822)    (41,601)    (15,344)    (28,067)
                       ----------- ----------- ----------- -----------
                          401,893     353,501     401,002     353,502
                       -----------  ---------- ----------- -----------
     TOTAL             $6,131,400  $5,932,816  $6,053,217  $5,674,268
                       =========== =========== =========== ===========
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share


                              For the Three Months For the Nine Months
                              Ended September 30,  Ended September 30,
                                 2007      2006      2007      2006
                              ---------- --------- --------- ---------
Interest Income:
  Loans, including fees       $   58,677 $  50,564 $ 165,117 $ 142,769
  Investment securities:
     Taxable                      20,591    24,725    65,401    66,625
     Tax-advantaged                7,493     6,510    22,029    19,563
                               ---------  -------- ---------  --------
            Total investment
             income               28,084    31,235    87,430    86,188
  Dividends from FHLB Stock        1,063     1,200     3,058     2,990
  Federal funds sold &
   Interest-bearing CDs with
   other institutions
                                      72         6        92        92
                               ---------  --------  --------  --------
            Total interest
             income               87,896    83,005   255,697   232,039
Interest Expense:
  Deposits                        18,445    18,903    53,531    48,398
  Borrowings and junior
   subordinated debentures        27,727    22,130    82,505    54,682
                               ---------  -------- ---------  --------
            Total interest
             expense              46,172    41,033   136,036   103,080
                               ---------  -------- ---------  --------
    Net interest income
     before provision for
     credit losses                41,724    41,972   119,661   128,959
Provision for credit losses            -     1,250         -     2,400
                               ---------  -------- ---------  --------
    Net interest income after
     provision for credit
     losses                       41,724    40,722   119,661   126,559
Other Operating Income:
   Service charges on deposit
    accounts                       3,340     3,253     9,827     9,833
   Financial Advisory
    Services                       1,657     1,807     5,355     5,467
   Gain on sale of investment
    securities                         -     1,029         -     1,062
   Other                           2,866     2,782     8,175     8,329
                               ---------  -------- ---------  --------
            Total other
             operating income      7,863     8,871    23,357    24,691
Other operating expenses:
   Salaries and employee
    benefits                      13,794    11,541    41,449    37,031
   Occupancy                       2,862     2,209     7,612     6,313
   Equipment                       1,743     1,777     5,293     5,278
   Professional services           1,844     1,237     4,535     3,995
   Amortization of intangible
    assets                         1,086       588     2,263     1,765
   Other                           5,889     5,278    16,811    15,977
                               ---------  -------- ---------  --------
            Total other
             operating
             expenses             27,218    22,630    77,963    70,359
                               ---------  -------- ---------  --------
Earnings before income taxes      22,369    26,963    65,055    80,891
Income taxes                       6,239     8,508    17,893    25,279
                              ---------- --------- --------- ---------
    Net earnings              $   16,130 $  18,455 $  47,162 $  55,612
                              ========== ========= ========= =========

Basic earnings per common
 share                        $     0.19 $    0.22 $    0.56 $    0.66
                              ========== ========= ========= =========
Diluted earnings per common
 share                        $     0.19 $    0.22 $    0.56 $    0.65
                              ========== ========= ========= =========

Cash dividends per common
 share                        $    0.085 $    0.09 $   0.255 $    0.27
                              ========== ========= ========= =========

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         Nine months ended
                         September 30,             September 30,
                       2007         2006         2007         2006
                   ------------ ------------ ------------ ------------

Interest income -
 (Tax-Effected)
 (te)              $    90,416  $    85,182  $   263,102  $   238,445
Interest Expense        46,172       41,033      136,036      103,080
                   ------------ ------------ ------------ ------------
Net Interest
 income - (te)     $    44,244  $    44,149  $   127,066  $   135,365
                   ============ ============ ============ ============

Return on average
 assets                   1.04%        1.23%        1.04%        1.31%
Return on average
 equity                  15.92%       20.71%       15.72%       21.03%
Efficiency ratio         54.89%       45.63%       54.51%       46.52%
Net interest
 margin (te)              3.11%        3.22%        3.02%        3.43%

Weighted average
 shares
 outstanding
    Basic           84,373,484   84,159,880   83,715,950   84,136,220
    Diluted         84,730,295   85,069,856   84,373,142   84,931,352
Dividends declared $     7,067  $     6,891  $    21,410  $    20,659
Dividend payout
 ratio                   43.81%       37.34%       45.40%       37.15%

Number of shares
 outstanding-EOP    83,353,404   84,226,832
Book value per
 share             $      4.90  $      4.55


                         September 30,
                       2007         2006
                   ------------ ------------
Non-performing
 Assets (dollar
 amount in
 thousands):
Non-accrual loans  $     3,474  $         0
Loans past due 90
 days or more and
 still accruing
 interest                    -            -
Restructured loans           -            -
Other real estate
 owned (OREO), net           -            -
                   ------------ ------------
Total non-
 performing assets $     3,474  $         0
                   ============ ============

Percentage of non-
 performing assets
 to total loans
 outstanding and
 OREO                     0.10%        0.00%

Percentage of non-
 performing assets
 to total assets          0.06%        0.00%

Non-performing
 assets to
 allowance for
 loan losses             11.42%        0.00%

Net Charge-off
 (Recovered) to
 Average loans            0.00%       -0.05%

Allowance for
 Credit Losses:
 Beginning Balance $    27,737  $    23,204
    Total Loans
     Charged-Off          (345)        (145)
    Total Loans
     Recovered             365        1,453
                   ------------ ------------
Net Loans
 Recovered                  20        1,308
Acquisition of
 First Coastal
 Bank                    2,671            -
Provision Charged
 to Operating
 Expense                     -        2,400
                   ------------ ------------
Allowance for
 Credit Losses at
 End of period     $    30,428  $    26,912
                   ============ ============
                 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,                           $ 14.13 $ 12.83 $ 15.20 $ 12.63


Quarterly Consolidated Statements of Earnings

                                 3Q      2Q      1Q      4Q      3Q
                                2007    2007    2007    2006    2006
                               ------- ------- ------- ------- -------
Interest income
  Loans, including fees        $58,677 $53,726 $52,714 $51,935 $50,564
  Investment securities and
   federal funds sold           29,219  29,831  31,530  32,687  32,441
                               ------- ------- ------- ------- -------
                                87,896  83,557  84,244  84,622  83,005
Interest expense
  Deposits                      18,445  17,928  17,158  18,783  18,903
  Other borrowings              27,727  27,518  27,260  25,602  22,130
                               ------- ------- ------- ------- -------
                                46,172  45,446  44,418  44,385  41,033
  Net interest income before
   provision for credit losses  41,724  38,111  39,826  40,237  41,972
Provision for credit losses          -       -       -     600   1,250
                               ------- ------- ------- ------- -------
  Net interest income after
   provision for credit losses  41,724  38,111  39,826  39,637  40,722

Non-interest income              7,863   7,596   7,898   8,567   8,871
Non-interest expenses           27,218  24,845  25,900  25,465  22,630
                               ------- ------- ------- ------- -------
Earnings before income taxes    22,369  20,862  21,824  22,739  26,963
Income taxes                     6,239   5,008   6,646   6,445   8,508
                               ------- ------- ------- ------- -------
  Net earnings                 $16,130 $15,854 $15,178 $16,294 $18,455
                               ======= ======= ======= ======= =======

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

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

Dividends Declared             $ 7,067 $ 7,234 $ 7,109 $ 7,164 $ 6,891

Source: CVB Financial Corp.

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