CVB Financial Corp. Reports Third Quarter Earnings


Oct 20, 2004

ONTARIO, Calif.--(BUSINESS WIRE)--Oct. 20, 2004--CVB Financial Corp. (NASDAQ:CVBF) and its subsidiary, Citizens Business Bank, announced record results for the third quarter of 2004. This included record deposits, record loans, record assets and record earnings. It was the strongest third quarter in the history of the Company.

Net Income

CVB Financial Corp. reported net income of $17.1 million for the third quarter ending September 30, 2004. This represents an increase of $3.6 million, or 26.46%, when compared with the $13.5 million in net income reported for the third quarter of 2003. Diluted earnings per share were $0.35 for the third quarter of 2004. This is up $0.07, or 25.00%, when compared with earnings per share of $0.28 for the third quarter of 2003.

Net income for the third quarter of 2004 produced a return on beginning equity of 24.19%, a return on average equity of 23.34% and a return on average assets of 1.57%. The efficiency ratio for the third quarter was 45.80%, and operating costs as a percentage of average assets were 2.00%.

Net income before gains and losses from securities and the sale of real estate was $16.8 million for the third quarter of 2004. This was up $5.5 million, or 49.29%, from net income before gains and losses from securities and the sale of real estate of $11.2 million for the third quarter of 2003. These results produced a return on beginning equity of 23.79%, a return on average equity of 22.96%, and a return on average assets of 1.54%. The corresponding efficiency ratio for the third quarter of 2004 was 46.07%, and operating costs as a percentage of average assets was 2.00%.

Net income for the nine months ending September 30, 2004 was $44.6 million. This represents an increase of $5.9 million, or 15.16%, when compared with net earnings of $38.7 million for the same period of 2003. Diluted earnings per share were $0.91. This was up $0.12, or 15.19%, from diluted earnings per share of $0.79 for the same period last year.

Net income for the nine months ending September 30, 2004 produced a return on beginning equity of 20.78%, a return on average equity of 20.10% and a return on average assets of 1.45%. The efficiency ratio for the nine-month period was 48.77%, and operating expenses as a percentage of average assets were 2.08%.

Net income before gains and losses from securities and the sale of real estate was $45.0 million for the nine months ending September 30, 2004. This represents an increase of $9.0 million, or 25.09%, when compared to net earnings before gains and losses from securities and the sale of real estate of $36.0 million for the same nine months period in 2003. These results produced a return on beginning equity of 20.98%, a return on average equity of 20.30%, and a return on average assets of 1.46%. The related efficiency ratio for the nine months period was 48.61%, and operating costs as a percentage of average assets were 2.08%.

The Company sold one of its buildings in Pasadena during the third quarter of 2004. This building houses the Pasadena Business Financial Center and the Wealth Management Group. The Company has agreed to lease back the Pasadena Business Financial Center space for five years and the Wealth Management Group space for two years.

The sale of the building resulted in a gross gain of $2.1 million of which $1.7 million is required to be deferred and amortized as an adjustment to rental expense over the life of the leases. The Company recognized $419,000 of the gain during the third quarter.

Net Interest Income and Net Interest Margin

Net interest income (before provision for credit losses) totaled $39.9 million for the third quarter of 2004. This represented an increase of $8.5 million, or 27.17%, over the net interest income of $31.4 million for the third quarter of 2003. These increases resulted from an $11.7 million increase in interest income, offset by a $3.1 million increase in interest expense.

Net interest income (before provision for credit losses) totaled $111.4 million for the nine months ending September 30, 2004. This represented an increase of $18.2 million, or 19.55%, over the net interest income of $93.2 million for the same period of 2003. This increase resulted from a $23.1 million increase in interest income, partially offset by a $4.9 million increase in interest expense. The increases in interest income were primarily due to the increase in average earnings assets.

Net interest margin (tax equivalent) for the third quarter of 2004 was 4.08%. This represents a slight increase when compared to the 3.95% for the third quarter of 2003. Asset yields for the third quarter of 2004 were 5.26%, compared with asset yields of 5.01% for the third quarter of 2003. The cost of funds was 1.73% and 1.58% for the same periods, respectively.

Net interest margin (tax equivalent) for the first nine months declined from 4.17% for the first nine months of 2003 to 4.01% for the first nine months of 2004. Asset yields have declined from 5.37% for the first nine months of 2003 to 5.15% for the first nine months of 2004. This has been mitigated by the strong growth in the balance sheet, and the decline in the cost of funds from 1.80% to 1.68% for the same periods. The margin compression appears to be moderating with the recent stability of interest rates. The Company has approximately $1.30 billion, or 45.45%, of its deposits in interest free demand deposits. This should position it well for a rising interest rate environment.

Balance Sheet

The Company reported total assets of $4.35 billion at September 30, 2004. This represented an increase of $690.9 million, or 18.87%, over total assets of $3.66 billion on September 30, 2003. Earning assets totaling $4.08 billion were up $654.4 million, or 19.11%, when compared with earning assets of $3.42 billion as of September 30, 2003. Deposits of $2.87 billion grew $254.1 million, or 9.72%, from $2.61 billion for the prior year. Demand deposits of $1.30 billion jumped $183.4 million, or 16.37%, from $1.12 billion. Gross loans and leases of $2.01 billion on September 30, 2004 rose $380.1 million, or 23.32%, from $1.63 billion on September 30, 2003.

Total assets of $4.35 billion as of September 30, 2004 reflect an increase of $498.4 million, or 12.93%, over total assets of $3.85 billion on December 31, 2003. Earning assets of $4.08 billion were up $436.2 million, or 11.97%, during the same period. Deposits of $2.87 billion on September 30, 2004 grew $207.4 million, or 7.80%, from $2.66 billion as of December 31, 2003. Demand deposits of $1.30 billion were up $161.1 million, or 14.10%, from $1.14 billion. Gross loans and leases of $2.01 billion increased $249.9 million, or 14.20%, from $1.76 billion on December 31, 2003. Total equity of $310.1 million on September 30, 2004 was up $23.4 million, or 8.15%, from $286.7 million as of December 31, 2003.

Investment Securities

Investment securities totaled $2.04 billion as of September 30, 2004. This represents an increase of $172.5 million, or 9.25%, when compared with $1.87 billion in investment securities as of December 31, 2003. It represents an increase of $259.6 million, or 14.59%, when compared with the $1.78 billion for the third quarter of 2003.

Assets Under Administration

The Wealth Management Group has over $1.2 billion in assets under administration. They provide trust, investment and related services.

Loan and Lease Quality

CVB Financial Corp. reported non-performing assets of $689,000 as of September 30, 2004. This represents a ratio of non-performing assets to total assets of 0.02%, and it represents 0.03% of gross loans and leases. The allowance for loan and lease losses was $23.1 million as of September 30, 2004. This represents 1.15% of gross loans and leases. It compares with an allowance for loan and lease losses of $23.8 million, or 1.46% of gross loans and leases on September 30, 2003. Non-performing loans and leases represented 2.99% of the allowance for loan and lease losses. Non-performing assets decreased by $944,000 from the $1.6 million reported as of September 30, 2003.

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 $1.63 billion as of September 30, 2003 to $2.01 billion as of September 30, 2004. Recoveries of $3.5 million and the addition of $2.8 million from acquisitions more than offset charge offs of $2.5 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.

CVB Financial Corp. 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.

For the second year, the Company received the KBW Honor Roll award at the Annual Community Bank Investor Conference hosted by Keefe, Bruyette & Woods, Inc. in New York on July 27, 28 and 29, 2004. This award was presented to the 31 banks in the United States that have reported increased earnings per share every year for the past ten years.

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 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
                                     September 30,       December 31,
                                   2004        2003          2003
Assets:
Federal funds sold and
 reverse repos                         $-          $-              $-
Investment Securities trading           -           -               -
Investment Securities
 available-for-sale             2,038,322   1,778,751       1,865,782
 Investment in stock of Federal
  Home Loan Bank (FHLB)            53,439      39,448          37,966
Loans and lease finance
 receivables                    2,009,875   1,629,775       1,759,941
   Less allowance for credit
    losses                        (23,068)    (23,787)        (21,282)
   Net loans and lease
    finance receivables         1,986,807   1,605,988       1,738,659
         Total earning assets   4,078,568   3,424,187       3,642,407
Cash and due from banks           116,125     126,018         112,008
Premises and equipment, net        26,865      31,683          31,069
Goodwill and intangibles           26,012      26,699          26,901
Cash value of life insurance       66,801      15,370          15,800
Other assets                       38,370      37,870          26,164
     TOTAL                     $4,352,741  $3,661,827      $3,854,349

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
       Demand Deposits
        (noninterest-bearing)  $1,303,410  $1,120,037      $1,142,330
       Investment Checking        228,444     200,572         227,031
       Savings/MMDA               842,401     715,557         732,992
       Time Deposits              493,682     577,692         558,157
          Total Deposits        2,867,937   2,613,858       2,660,510

  Demand Note to U.S. Treasury      5,053      10,251           3,834
  Borrowings                    1,042,200     729,000         786,500
  Junior Subordinated
   Debentures                      82,476           -          82,476
  Other liabilities                44,993      30,896          34,308
          Total Liabilities     4,042,659   3,384,005       3,567,628
Stockholders' equity:
   Stockholders' equity           294,619     263,990         269,441
   Accumulated other
    comprehensive income
    (loss), net of tax             15,463      13,832          17,280
                                  310,082     277,822         286,721
     TOTAL                     $4,352,741  $3,661,827      $3,854,349


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

                           Three months ended     Nine months ended
                               September 30,         September 30,
                             2004       2003       2004       2003
Assets:
Federal funds sold and
 reverse repos                  $109       $210       $416     $3,257
Investment Securities
 trading                           -          -          -          -
Investment securities
 available-for-sale        2,013,691  1,758,568  1,941,208  1,621,867
 Investment in stock of
  Federal Home Loan
  Bank (FHLB)                 49,609     38,528     44,117     32,735
Loans and lease finance
 receivables               1,960,836  1,522,765  1,859,140  1,479,676
   Less allowance for
    credit losses            (22,751)   (21,179)   (22,209)   (21,406)
   Net loans and lease
    finance receivables    1,938,085  1,501,586  1,836,931  1,458,270
         Total earning
          assets           4,001,494  3,298,892  3,822,672  3,116,129
Cash and due from banks      147,941    111,655    124,046    110,726
Premises and equipment,
 net                          29,427     31,713     30,021     30,882
Goodwill and intangibles      26,134     15,287     26,431     15,502
Cash value of life
 insurance                    66,320     13,234     55,627     13,093
Other assets                  60,202     79,451     61,284     58,982
     TOTAL                $4,331,518 $3,550,232 $4,120,081 $3,345,314

Liabilities and Stockholders' Equity
Liabilities:
   Deposits:
      Noninterest-bearing $1,256,509 $1,008,109 $1,184,086   $939,725
      Interest-bearing     1,572,898  1,475,017  1,545,930  1,432,392
          Total Deposits   2,829,407  2,483,126  2,730,016  2,372,117

  Other borrowings         1,084,854    741,774    967,152    641,263
  Junior Subordinated
   Debentures                 82,476          -     82,476          -
  Other liabilities           43,803     47,149     44,078     59,354
          Total
           Liabilities     4,040,540  3,272,049  3,823,722  3,072,734
Stockholders' equity:
   Stockholders' equity      293,648    255,682    283,732    248,722
   Accumulated other
    comprehensive income
    (loss), net of tax        (2,670)    22,501     12,627     23,858
                             290,978    278,183    296,359    272,580
     TOTAL                $4,331,518 $3,550,232 $4,120,081 $3,345,314


                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,
                                  2004      2003       2004      2003
Interest Income:
  Loans, including fees        $30,061   $24,629    $83,447   $72,262
  Investment securities:
     Taxable                    18,323    11,780     49,710    36,966
     Tax-advantaged              3,636     3,938     11,262    12,088
            Total investment
             income             21,959    15,718     60,972    49,054
  Federal funds sold                 1         1          3        41
            Total interest
             income             52,021    40,348    144,422   121,357
Interest Expense:
  Deposits                       3,863     3,723     11,151    12,505
  Borrowings and junior
   subordinated debentures       8,182     5,191     21,826    15,632
            Total interest
             expense            12,045     8,914     32,977    28,137
    Net interest income
     before provision for
     credit losses              39,976    31,434    111,445    93,220
Provision for credit losses          -         -          -         -
    Net interest income after
       provision for credit
        losses                  39,976    31,434    111,445    93,220
Other Operating Income:
   Service charges on deposit
    accounts                     3,240     3,835     10,544    11,280
   Wealth Management services      993       932      3,266     2,903
   Gains on sale of
    investment securities            7     3,387      5,219     4,210
   Other-than-temporary
    impairment write down            -         -     (6,300)        -
   Other                         3,279     1,986      7,582     5,116
            Total other
             operating income    7,519    10,140     20,311    23,509
Other operating expenses:
   Salaries and employee
    benefits                    11,970    10,498     35,323    30,393
   Occupancy                     2,281     1,771      5,961     4,944
   Equipment                     1,896     1,833      5,607     4,904
   Professional services           907     1,037      3,030     3,020
   Amortization of intangible
    assets                         296       203        889       518
   Other                         4,402     5,945     13,450    13,105
            Total other
             operating
             expenses           21,752    21,287     64,260    56,884
Earnings before income taxes    25,743    20,287     67,496    59,845
Income taxes                     8,668     6,785     22,898    21,119
    Net earnings               $17,075   $13,502    $44,598   $38,726

Basic earnings per common
 share                           $0.35     $0.28      $0.92     $0.81
Diluted earnings per common
 share                           $0.35     $0.28      $0.91     $0.79

Cash dividends per common
 share                           $0.13     $0.12      $0.37     $0.36

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     Nine months ended
                               September 30,         September 30,
                             2004       2003       2004       2003

Interest income - (Tax
 Effective)(te)              $53,184    $41,625   $148,042   $125,256
Interest Expense              12,045      8,914     32,977     28,137
Net Interest income - (te)   $41,139    $32,711   $115,065    $97,119

Other-than-temporary
 impairment write-down            $0          -    ($6,300)         -
Gains on sales of
 securities                       $7     $3,387     $5,219     $4,210
Gain on sale of real
 estate                         $419          -       $419          -
Gain on sale of OREO               -          -          -          -

Return on average assets        1.57%      1.51%      1.45%      1.55%
Return on average equity       23.34%     19.26%     20.10%     18.99%
Efficiency ratio               45.80%     51.20%     48.77%     48.73%
Net interest margin (te)        4.08%      3.95%      4.01%      4.17%

Weighted average shares
 outstanding
    Diluted               49,189,154 49,003,539 49,191,946 49,040,893
    Basic                 48,405,532 48,121,682 48,394,520 48,097,177
Dividends declared            $6,261     $5,206    $17,948    $15,759
Dividend payout ratio          36.67%     38.56%     40.25%     40.69%

Number of shares
 outstanding-EOP          48,408,185 48,114,022
Book value per share           $6.41      $5.77


                                 September 30,
                                2004       2003
Non-performing Assets
 (dollar amount in
 thousands):
Non-accrual loans               $689     $1,633
Loans past due 90 days or
 more and still accruing
 interest                          -          -
Restructured loans                 -          -
Other real estate owned
 (OREO), net                       -          -
Total non-performing
 assets                         $689     $1,633

Percentage of non-
 performing assets
  to total loans
   outstanding and OREO         0.03%      0.10%

Percentage of non-
 performing assets to
 total assets                   0.02%      0.04%

Non-performing assets to
 allowance for loan losses      2.99%      6.87%

Net Charge-off (Recovered)
 to Average loans              -0.09%      0.04%

Allowance for Credit
 Losses:
 Beginning Balance           $21,282    $21,666
   Acquisition of Kaweah
    National Bank                        $2,770
    Total Loans Charged-
     Off                      (1,133)    (1,673)
    Total Loans Recovered      2,919      1,024
Net Loans Recovery
 (Charged-Off)                 1,786       (649)
Provision Charged to
 Operating Expense                 -          -
Allowance for Credit
 Losses at End of period     $23,068    $23,787


                 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,     $23.37   $22.07   $19.61   $16.69   $17.04   $12.51
December 31,                        $19.84   $17.43   $19.44   $14.89


Quarterly Consolidated Statements of Income

                             3Q       2Q       1Q       4Q       3Q
                             2004     2004     2004     2003     2003
Interest income
   Loans, including fees  $30,061  $27,136  $26,250  $26,780  $24,629
   Investment securities
    and federal funds sold 21,960   19,315   19,701   18,208   15,719
                           52,021   46,451   45,951   44,988   40,348
Interest expense
   Deposits                 3,863    3,605    3,683    3,818    3,723
   Other borrowings         8,182    6,939    6,704    5,098    5,191
                           12,045   10,544   10,387    8,916    8,914
   Net interest income
    before provision for
    credit losses          39,976   35,907   35,564   36,072   31,434
Provision for credit
 losses                         -        -        -        -        -
   Net interest income
    after provision for
    credit losses          39,976   35,907   35,564   36,072   31,434

Non-interest income         7,519   12,011      781    6,480   10,140
Non-interest expenses      21,752   21,004   21,505   20,909   21,287
Earnings before income
 taxes                     25,743   26,914   14,840   21,643   20,287
Income taxes                8,668    9,462    4,768    7,538    6,785
     Net earnings         $17,075  $17,452  $10,072  $14,105  $13,502

Basic earning per common
 share                      $0.35    $0.36    $0.21    $0.29    $0.28
Diluted earnings per
 common share               $0.35    $0.36    $0.20    $0.29    $0.28

Cash dividends per common
 share                      $0.13    $0.12    $0.12    $0.12    $0.12

Financial Measure 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 other-than-temporary impairment write down and net
 gains on sale of investment securities, gain on sale of real estate
 in conformity with GAAP:

Net Earnings Reconciliation
 (non-GAAP disclosure):          Three months ended Nine months ended
                                     September 30,     September 30,
                                     2004     2003     2004     2003
Net earnings without the other-
 than-temporary impairment write-
 down and net gain on sale of
 securities                        $16,792  $11,248  $45,036  $36,002
     Other-than-temporary
      impairment write-down, net
      of tax                             -        -   (4,163)       -
     Net gains on sale of
      securities, net of tax             5    2,254    3,448    2,724
     Net gains on sale of real
      estate, net of tax               278        -      277        -
Reported net earnings              $17,075  $13,502  $44,598  $38,726

Other-than-temporary impairment
 write-down                              -        -  ($6,300)       -
Gains on sale of securities             $7   $3,387   $5,219   $4,210
Gain on sale of real estate            419        -      419        -
Tax effect                            (143)  (1,133)     224   (1,486)
Net of taxes                          $283   $2,254    ($438)  $2,724

We have presented net earnings without the other-than-temporary
 impairment write down and the realized gains of investment
 securities, and the gain on sale of real estate to show shareholders
 the earnings from operations unaffected by the impact of these items.
 We believe this presentation allows the reader to more easily
 determine the operational profit of the Company.
    CONTACT: CVB Financial Corp.
             D. Linn Wiley, 909-980-4030

    SOURCE: CVB Financial Corp.