CVB Financial Corp. Reports Third Quarter Earnings


Oct 19, 2006

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 2006.

Net Income

CVB Financial Corp. reported net income of $18.5 million for the third quarter ending September 30, 2006. This represents an increase of $188,000, or 1.03%, when compared with the $18.3 million in net earnings reported for the third quarter of 2005. Diluted earnings per share were $0.24 for the third quarter of 2006 and 2005.

Net income for the third quarter of 2006 produced a return on beginning equity of 21.65%, a return on average equity of 20.71% and a return on average assets of 1.23%. The efficiency ratio for the third quarter was 45.63%, and operating expenses as a percentage of average assets were 1.51%.

Net income for the nine months ending September 30, 2006 was $55.6 million. This represents an increase of $2.2 million, or 4.05%, when compared with net earnings of $53.4 million for the same period of 2005. Diluted earnings per share were $0.72. This was up $0.03, or 4.35%, from diluted earnings per share of $0.69 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 nine months ending September 30, 2005 would have been $51.7 million. Net earnings of $55.6 million for the first nine months of 2006 would represent an increase of $3.9 million, or 7.50%, when compared to the $51.7 million for the same period in 2005.

Net income for the nine months ending September 30, 2006 produced a return on beginning equity of 21.69%, a return on average equity of 21.03% and a return on average assets of 1.31%. The efficiency ratio for the nine-month period was 46.52%, and operating expenses as a percentage of average assets was 1.66%.

Net Interest Income and Net Interest Margin

Net interest income after provision for credit losses totaled $40.7 million for the third quarter of 2006. This represented a decrease of $1.9 million, or 4.37%, from net interest income after provision for credit losses of $42.6 million for the third quarter of 2005. This decrease resulted from a $19.9 million increase in interest income, offset by a $20.5 million increase in interest expense and a $1.3 million increase in the provision for credit losses. Net interest income before the provision for credit losses decreased $612,000, or 1.44%, in the third 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 3.82% for the third quarter of 2005 to 3.22% for the third quarter of 2006. Total average earning asset yields have increased from 5.57% for the third quarter of 2005 to 6.15% for the third quarter of 2006. The cost of funds has increased from 2.55% for the third quarter of 2005 to 3.90%, for the third 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 $1.29 billion, or 36.57%, of its deposits in interest free demand deposits.

Net interest income after provision for credit losses totaled $126.6 million for the nine months ending September 30, 2006. This represents an increase of $1.5 million, or 1.17%, over the net interest income after provision for credit losses of $125.1 million for the same period in 2005. This increase resulted from a $53.6 million increase in interest income, which was partially offset by a $49.7 million increase in interest expense and a $2.4 million increase in the provision for credit losses. Net interest income before the provision for credit losses increased $3.9 million, or 3.09%, for the first nine 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 3.90% for the first nine months of 2005 to 3.42% for the first nine months of 2006. Total average earning asset yields have increased from 5.48% for the first nine months of 2005 to 6.00% for the first nine months of 2006. The cost of funds has increased from 2.34% for the first nine months of 2005 to 3.51% for the first nine months of 2006.

The credit quality of the loan portfolio continues to be strong. The allowance for credit losses increased from $24.2 million as of September 30, 2005 to $26.9 million as of September 30, 2006. During the first nine months of 2006, the Company experienced net recoveries of $1.3 million and made a provision for credit losses of $2.4 million. During the first nine months of 2005, the Company had net recoveries of $987,000. In addition, $756,000 was added to the allowance from the acquisition of Granite State Bank. The allowance for credit losses is 0.92% and 1.02% of the total loans and leases outstanding as of September 30, 2006 and 2005, respectively.

Balance Sheet

The Company reported total assets of $5.97 billion at September 30, 2006. This represented an increase of $954.5 million, or 19.01%, over total assets of $5.02 billion on September 30, 2005. Earning assets totaling $5.61 billion were up $923.6 million, or 19.71%, when compared with earning assets of $4.69 billion as of September 30, 2005. Deposits of $3.52 billion grew $310.1 million, or 9.65%, from $3.21 billion for the same period of the prior year. Gross loans and leases of $2.92 billion on September 30, 2006 rose $541.8 million, or 22.81%, from $2.38 billion on September 30, 2005.

Total assets of $5.97 billion as of September 30, 2006 reflect an increase of $551.7 million, or 10.17%, over total assets of $5.42 billion on December 31, 2005. Earning assets of $5.61 billion were up $525.4 million, or 10.34%, over the total earning assets of $5.08 billion on December 31, 2005. Deposits of $3.52 billion on September 30, 2006 grew $99.4 million, or 2.90%, from $3.42 billion as of December 31, 2005. Gross loans and leases of $2.92 billion increased $253.2 million, or 9.50%, from $2.66 billion on December 31, 2005. Total equity of $382.9 million on September 30, 2006 was up by $40.0 million, or 11.67%, from $342.9 million as of December 31, 2005.

Investment Securities

Investment securities totaled $2.64 billion as of September 30, 2006. This represents an increase of $387.9 million, or 17.20%, when compared with the $2.26 billion in securities as of September 30, 2005. It represents an increase of $273.2 million, or 11.53%, 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 $3.0 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 no non-performing assets as of September 30, 2006 and December 31, 2005. The allowance for credit losses was $26.9 million as of September 30, 2006. This represents 0.92% 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 $2.4 million and recoveries of $1.5 million, offset by loan charge-offs of $145,000 during the first nine 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, with offices in Orange and Tulare counties.

On August 1, 2006, Christopher D. Myers joined the Company as President and Chief Executive Officer of CVB Financial Corp. and its wholly owned subsidiary, Citizens Business Bank. Myers also joined 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. 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 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

                                        September 30,     December 31,
                                   ---------------------- ------------
                                      2006       2005        2005
                                   ---------------------- ------------
Assets:
Investment Securities available-
 for-sale                          $2,643,100 $2,255,176 $  2,369,892
Interest-bearing balances due from
 depository institutions                    -      8,905        1,883
Investment in stock of Federal Home
 Loan Bank (FHLB)                      75,399     69,994       70,770
Loans and lease finance receivables 2,917,027  2,375,226    2,663,863
   Less allowance for credit losses   (26,912)   (24,237)     (23,204)
                                   ---------------------- ------------
   Net loans and lease finance
    receivables                     2,890,115  2,350,989    2,640,659
                                   ---------------------- ------------
         Total earning assets       5,608,614  4,685,064    5,083,204
Cash and due from banks               127,217    132,741      130,141
Premises and equipment, net            44,219     39,823       40,020
Intangibles                            10,709     13,062       12,474
Goodwill                               31,531     28,735       32,357
Cash value of life insurance           98,906     71,232       71,811
Other assets                           53,452     49,507       52,964
                                   ---------------------- ------------
     TOTAL                         $5,974,648 $5,020,164 $  5,422,971
                                   ===================================

Liabilities and Stockholders'
 Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)      $1,288,569 $1,424,623    1,490,613
       Investment Checking            297,659    260,484      298,067
       Savings/MMDA                   919,021    991,102      852,189
       Time Deposits                1,018,228    537,129      783,177
                                   ---------------------- ------------
          Total Deposits            3,523,477  3,213,338    3,424,046

  Demand Note to U.S. Treasury          1,510      1,529        6,433
  Borrowings                        1,904,501  1,312,000    1,496,000
  Junior Subordinated Debentures      108,250     82,476       82,476
  Other liabilities                    54,020     73,646       71,139
                                   ---------------------- ------------
          Total Liabilities         5,591,758  4,682,989    5,080,094
Stockholders' equity:
   Stockholders' equity               392,600    345,460      356,263

   Accumulated other comprehensive
    income (loss), net of tax          (9,710)    (8,285)     (13,386)
                                   ---------------------- ------------
                                      382,890    337,175      342,877
                                   ---------------------- ------------
     TOTAL                         $5,974,648 $5,020,164 $  5,422,971
                                   ===================================
CVB FINANCIAL CORP.
CONSOLIDATED AVERAGE BALANCE SHEET
(unaudited)
dollars in thousands
                            Three months ended    Nine months ended
                                September 30,        September 30,
                             2006       2005       2006       2005
                          ---------------------- ---------------------
Assets:
Investment securities
 available-for-sale       $2,620,781 $2,226,695 $2,477,114 $2,174,900
Interest-bearing balances
 due from depository
 institution                      32      9,924      2,464      9,949
Investment in stock of
 Federal Home Loan Bank
 (FHLB)                       75,118     67,277     73,333     62,078
Loans and lease finance
 receivables               2,857,573  2,320,733  2,759,778  2,208,258
   Less allowance for
    credit losses            (25,994)   (24,183)   (24,582)   (23,791)
                          --------------------------------------------
   Net loans and lease
    finance receivables    2,831,579  2,296,550  2,735,196  2,184,467
                          --------------------------------------------
        Total earning
         assets            5,527,510  4,600,446  5,288,107  4,431,394
Cash and due from banks      126,716    127,374    127,440    123,182
Premises and equipment,
 net                          44,395     39,881     42,704     37,491
Intangibles                   10,941     13,294     11,524     11,256
Goodwill                      31,531     28,735     31,625     25,757
Cash value of life
 insurance                    78,646     70,824     74,542     70,131
Other assets                 113,077     77,121     98,326     66,613
                          --------------------------------------------
     TOTAL                $5,932,816 $4,957,675 $5,674,268 $4,765,824
                          ============================================

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
      Noninterest-bearing $1,344,239$1,406,223$1,358,135$1,373,174
      Interest-bearing     2,233,844  1,677,630  2,150,609  1,625,927
                          --------------------------------------------
         Total Deposits    3,578,083  3,083,853  3,508,744  2,999,101

  Other borrowings         1,805,765  1,401,252  1,643,804  1,315,095
  Junior Subordinated
   Debentures                108,250     82,476    105,418     82,476
  Other liabilities           87,217     40,889     62,800     33,511
                          --------------------------------------------
         Total Liabilities 5,579,315  4,608,470  5,320,766  4,430,183
Stockholders' equity:
   Stockholders' equity      395,102    346,028    381,569    335,042
   Accumulated other
    comprehensive income
    (loss), net of tax       (41,601)     3,177    (28,067)       599
                          --------------------------------------------
                             353,501    349,205    353,502    335,641
                          ----------- --------------------- ----------
     TOTAL                $5,932,816 $4,957,675 $5,674,268 $4,765,824
                          ============================================
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF EARNINGS
                             (unaudited)
            dollar amounts in thousands, except per share


                                     For the Three     For the Nine
                                          Months           Months
                                     Ended September Ended September
                                           30,              30,
                                      2006    2005    2006     2005
                                    ----------------------------------
Interest Income:
  Loans, including fees             $50,564 $38,341 $142,769 $105,989
  Investment securities:
     Taxable                         24,725  18,994   66,625   56,594
     Tax-advantaged                   6,510   4,989   19,563   13,873
                                     ------- ---------------- --------
            Total investment income  31,235  23,983   86,188   70,467
  Dividends from FHLB Stock           1,200     675    2,990    1,813
  Federal funds sold                      -       -       32        2
  Interest-bearing CDs with other
   institutions                           6      74       60      207
                                     ------- ---------------- --------
            Total interest income    83,005  63,073  232,039  178,478
Interest Expense:
  Deposits                           18,903   7,539   48,398   18,848
  Borrowings and junior subordinated
   debentures                        22,130  12,950   54,682   34,537
                                     ------- ---------------- --------
            Total interest expense   41,033  20,489  103,080   53,385
                                     ------- ---------------- --------
    Net interest income before
     provision for credit losses     41,972  42,584  128,959  125,093
Provision for credit losses           1,250       -    2,400        -
                                     ------- ---------------- --------
    Net interest income after
     provision for credit losses     40,722  42,584  126,559  125,093
Other Operating Income:
   Service charges on deposit
    accounts                          3,253   3,477    9,833    9,770
   Financial Advisory Services        1,807   1,741    5,467    4,929
   Gain/(Loss) on sale of investment
    securities                        1,029       -    1,062      (46)
   Other                              2,782   2,643    8,329    7,579
                                     ------- ---------------- --------
            Total other operating
             income                   8,871   7,861   24,691   22,232
Other operating expenses:
   Salaries and employee benefits    11,541  12,700   37,031   38,323
   Occupancy                          2,209   2,091    6,313    6,048
   Equipment                          1,777   1,727    5,278    5,583
   Professional services              1,237   1,047    3,995    3,267
   Amortization of intangible assets    588     588    1,765    1,473
   Other                              5,278   4,526   15,977   11,432
                                     ------- ---------------- --------
            Total other operating
             expenses                22,630  22,679   70,359   66,126
                                     ------- ---------------- --------
Earnings before income taxes         26,963  27,766   80,891   81,199
Income taxes                          8,508   9,499   25,279   27,753
                                    ----------------------------------
    Net earnings                    $18,455 $18,267 $ 55,612 $ 53,446
                                    ==================================

Basic earnings per common share     $  0.24 $  0.24 $   0.73 $   0.70
                                    ==================================
Diluted earnings per common share   $  0.24 $  0.24 $   0.72 $   0.69
                                    ==================================

Cash dividends per common share     $  0.09 $  0.11 $   0.27 $   0.33
                                    ==================================

All per share information has been retroactively adjusted to reflect
 the 5 for 4 stock split declared on December 21, 2005.
                 CVB FINANCIAL CORP. AND SUBSIDIARIES
                    SELECTED FINANCIAL HIGHLIGHTS
                             (unaudited)

                         Three months ended      Nine months ended
                            September 30,           September 30,
                          2006        2005        2006        2005
                       ----------- ----------------------- -----------

Interest income - (Tax
 Effective)(te)           $85,182     $64,674    $238,446    $182,932
Interest Expense           41,033      20,489     103,080      53,385
                       ----------- ----------- ----------- -----------
Net Interest income -
 (te)                     $44,149     $44,185    $135,366    $129,547
                       =========== =========== =========== ===========

Return on average
 assets                      1.23%       1.46%       1.31%       1.50%
Return on average
 equity                     20.71%      20.75%      21.03%      21.29%
Efficiency ratio            45.63%      44.96%      46.52%      44.88%
Net interest margin
 (te)                        3.22%       3.82%       3.42%       3.90%

Weighted average
 shares outstanding
    Basic              76,508,982  76,368,473  76,487,473  76,500,318
    Diluted            76,983,851  77,057,114  77,169,959  77,224,423
Dividends declared         $6,891      $6,722     $20,659     $20,213
Dividend payout ratio       37.34%      36.80%      37.15%      37.82%

Number of shares
 outstanding-EOP       76,569,847  76,384,199
Book value per share        $5.00       $4.41


                            September 30,
                          2006        2005
                       ----------- -----------
Non-performing Assets
 (dollar amount in
 thousands):
Non-accrual loans              $0          $2
Loans past due 90 days
 or more and still
 accruing interest              -           -
Restructured loans              -           -
Other real estate
 owned (OREO), net              -           -
                       ----------- -----------
Total non-performing
 assets                        $0          $2
                       =========== ===========

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

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

Non-performing assets
 to allowance for loan
 losses                      0.00%       0.01%

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

Allowance for Credit
 Losses:
 Beginning Balance        $23,204     $22,494
    Total Loans
     Charged-Off             (145)       (191)
    Total Loans
     Recovered              1,453       1,178
    Acquisition of
     Granite State
     Bank                       0         756
                       ----------- -----------
Net Loans Recovery
 (Charged-Off)              1,308       1,743
Provision Charged to
 Operating Expense          2,400           -
                       ----------- -----------
Allowance for Credit
 Losses at End of
 period                   $26,912     $24,237
                       =========== ===========
                 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
September 30,     $15.66   $14.11   $17.52   $14.43   $14.96   $12.93
December 31,                        $16.72   $13.90   $17.87   $14.24


Quarterly Consolidated Statements of Earnings

                             3Q       2Q       1Q       4Q       3Q
                           2006     2006     2006     2005     2005
                          -------- -------- -------- -------- --------
Interest income
  Loans, including fees   $50,564  $47,913  $44,292  $42,432  $38,341
  Investment securities
   and federal funds sold  32,441   28,988   27,840   26,039   24,732
                          -------- -------- -------- -------- --------
                           83,005   76,901   72,132   68,471   63,073
Interest expense
  Deposits                 18,903   16,294   13,201   10,060    7,539
  Other borrowings         22,130   17,446   15,106   13,991   12,950
                          -------- -------- -------- -------- --------
                           41,033   33,740   28,307   24,051   20,489
  Net interest income
   before provision for
   credit losses           41,972   43,161   43,825   44,420   42,584
Provision for credit
 losses                     1,250      900      250        -        -
                          -------- -------- -------- -------- --------
  Net interest income
   after provision for
   credit losses           40,722   42,261   43,575   44,420   42,584

Non-interest income         8,871    8,091    7,729    5,273    7,861
Non-interest expenses      22,630   24,259   23,470   23,926   22,679
                          -------- -------- -------- -------- --------
Earnings before income
 taxes                     26,963   26,093   27,834   25,767   27,766
Income taxes                8,508    7,176    9,594    8,593    9,499
                          -------- -------- -------- -------- --------
  Net earnings            $18,455  $18,917  $18,240  $17,174  $18,267
                          ======== ======== ======== ======== ========

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

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

Dividends Declared         $6,891   $6,885   $6,883   $6,877   $6,722
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 and gain/(loss) on sale of
 securities in conformity with GAAP.

Net Earnings Reconciliation (non- Three months ended Nine months ended
 GAAP disclosure):
                                    September 30,      September 30,
                                    2006     2005     2006     2005
                                  --------- -------- -------- --------
Net earnings without the
 settlement of robbery loss and
 gain/(loss) on sale of
 securities                        $17,751  $18,267  $54,881  $51,764
Settlement of robbery loss, net
 of tax                                  -        -        -    1,712
Gain/(Loss) on Sale of
 Securities, net of tax               $704        -     $731      (30)
                                  --------- -------- -------- --------
Reported net earnings              $18,455  $18,267  $55,612  $53,446
                                  ========= ======== ======== ========

     Settlement of robbery loss          -        -        -   $2,600
     Gain/(Loss) on Sale of
      Securities                    $1,029        -   $1,062      (46)
     Tax effect                       (325)       -     (331)    (872)
                                  --------- -------- -------- --------
Net of taxes                          $704       $0     $731   $1,682
                                  ========= ======== ======== ========

We have presented net earnings without the settlement of robbery loss
 and gain/(loss) on sale of securities 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.

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