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Premier Service Bank Announces First Quarter Financial Results

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Premier Service Bank PSBK, a California state-chartered bank headquartered in Riverside, California, released the results of its operations for the first quarter of 2007.

At March 31, 2007, the bank reported total assets of $148 million, representing a 20% increase over March 31, 2006. Deposits closed at $135.2 million, representing an increase of 20% over March 31, 2006. Gross loans grew to $92.6 million, representing a 13% increase over March 31, 2006. Unfunded credit commitments increased to $36 million at March 31, 2007, representing a 15% increase over March 31, 2006. Total shareholders' equity at March 31, 2007 increased to $12.3 million, an 18% increase over the $10.4 million reported as of March 31, 2006.

For the quarter ended March 31, 2007, the bank reported net income of $122,000, representing a 64% decrease when compared to the $336,900 of net income reported for the first quarter of 2006. This variance was due largely to the bank's income becoming fully taxable in the fourth quarter of 2006. During the first quarter of 2006, the bank enjoyed a tax benefit of $89,000 from pre-opening expenses and initial period losses. Those tax benefits were fully utilized by the end of the third quarter of 2006. As a result, the tax benefit of $89,000 reported for the first quarter of 2006 was replaced by a tax expense of $75,000, a $167,000 difference between periods. This variance accounts for 78% of the $215,000 decline in net income between periods.

For the first quarter of 2007, net interest income totaled $1.7 million, representing a modest increase over the same period in the prior year. Interest income increased $430,000, or 22%, which was partly offset by an increase in interest expense of $420,000, or 150%. Interest income increased mostly as the result of the growth in loans and an increase in interest rates. Interest expense increased due to the growth in deposits (predominantly interest-bearing), and the increase in interest rates on those deposits. Interest bearing deposits, as a group, grew by 32%, when compared to the three-month period ended March 31, 2006.

Earnings per basic share for the quarter ended March 31, 2007 were $0.10 compared to the earnings per basic share of $0.28 reported for the quarter ended March 31, 2006.

"While the bank continued its steady growth in assets, loans and deposits during the first quarter, our net income for the first quarter was less than the first quarter of 2006, primarily due to the impact of full taxation of the bank's earnings. This decline in net income for the first quarter of 2007 compared to the first quarter of 2006 was anticipated and will likely continue through the second quarter of 2007. "While the tax benefits we enjoyed last year are no longer available, we believe the continued growth in our core business will soon result in the increased level of earnings which will provide favorable net income comparisons to prior periods," said Kerry Pendergast, President and CEO of the bank. "Our focus moving into the second quarter is to continue to grow our loan pipeline, which at quarter-end stood at approximately $16.2 million. Additionally, we have extended the marketing reach of the bank through the hiring of Philip Rizzo, who is serving as the bank's Community Liaison Officer. Phil will be responsible for representing the bank at the many events that take place within our community, and his presence at these events should help us further build our base through referrals and personal contacts."

"As previously announced, we will also be launching a Small Business Administration (SBA) Lending Division on May 1, 2007. This new division will be headed by Mr. Sami Morcos, who will join the Bank on May 1 as Senior Vice President and SBA Division Administrator. "With over 19 years of experience at the U.S. Small Business Administration, most recently as Chief of the Finance Division in the SBA's Santa Ana office, Sami brings a wealth of experience in SBA lending to our institution," Pendergast said in closing.

Forward-looking Statements

This news release contains statements that are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These statements are based on current expectations, estimates and projections about Premier Service Bank's business based, in part, on assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements due to numerous factors, including those described above and in the following: Premier Service Bank's ability to continue to increase its assets, deposits and total loans, control expenses, retain critical personnel, manage interest rate risk, manage technological changes, address regulatory requirements, and other risks discussed from time to time in Premier Service Bank's filings and reports with the Federal Deposit Insurance Corporation. In addition, such statements could be affected by general industry and market conditions and growth rates, and general domestic and international economic conditions. Such forward-looking statements speak only as of the date on which they are made, and Premier Service Bank does not undertake any obligation to update any forward-looking statement to reflect events or circumstances after the date of this release.

Financial Data - Premier Service Bank
(Unaudited)

                                       Quarter Ended
                     -------------------------------------------------
(In Thousands)        Mar 31,  Dec. 31,  Sept 30,  June 30,   Mar 31,
                       2007      2006      2006      2006      2006
-------------------- --------- --------- --------- --------- ---------

Interest income(not
 taxable equivalent)   $2,364    $2,396    $2,303    $2,115    $1,934
Interest expense          700       613       600       442       280
                     --------- --------- --------- --------- ---------
Net interest income     1,664     1,783     1,703     1,673     1,654
Provision for loan
 losses                     -        54        40        36       166
                     --------- --------- --------- --------- ---------
Net interest income
 after provision for
 loan losses            1,664     1,729     1,663     1,637     1,488
Non-interest income       140       153       167       137       135
Non-interest expense    1,607     1,483     1,457     1,365     1,375
                     --------- --------- --------- --------- ---------
Income before income
 taxes                    197       399       373       409       248
(Benefit)/Provision
 for income taxes          75       180      (126)      (75)      (89)
                     --------- --------- --------- --------- ---------
Net income               $122      $219      $499      $484      $337
                     --------- --------- --------- --------- ---------

                                       Quarter Ended
                     -------------------------------------------------
(In Thousands)        Mar 31,  Dec. 31,  Sept 30,  June 30,   Mar 31,
                       2007      2006      2006      2006      2006
-------------------- --------- --------- --------- --------- ---------
Per share:
Net income - basic      $0.10     $0.18     $0.41     $0.40     $0.28
Weighted average
 shares used in
 basic                  1,238     1,220     1,220     1,218     1,218
Book value at period
 end                    $9.90     $9.69     $9.48     $8.89     $8.53
Ending shares           1,238     1,220     1,220     1,220     1,218


Balance Sheet - At Period-End
Cash and due from
 banks                $10,346    $7,998    $8,897    $9,534    $8,244
Investments and Fed
 fund sold             41,206    29,188    31,338    32,201    31,430
Gross Loans            92,579    95,785    94,540    86,886    81,971
   Deferred fees         (314)     (226)     (262)     (272)     (242)
   Allowance for
    loan losses        (1,085)   (1,105)   (1,051)   (1,010)     (975)
Net Loans              91,180    94,454    93,227    85,604    80,754
Other assets            5,253     5,313     5,480     5,234     2,561
                     --------- --------- --------- --------- ---------
      Total Assets   $147,985  $136,953  $138,942  $132,573  $122,989
                     --------- --------- --------- --------- ---------

Non-interest-bearing
 deposits             $49,055   $45,835   $48,132   $47,057   $47,065
Interest-bearing
 deposits              86,117    78,663    78,587    74,137    65,173
Other liabilities         558       635       660       535       363
Shareholders' equity   12,255    11,820    11,563    10,844    10,388
                     --------- --------- --------- --------- ---------
      Total
       Liabilities
       and
       Shareholders' $147,985  $136,953  $138,942  $132,573  $122,989
                     --------- --------- --------- --------- ---------

Asset Quality & Capital - At Period-End
Non-accrual loans          $-        $-        $-        $-        $-
Loans past due 90
 days or more               4       $41      $437         -         -
Other real estate
 owned                      -         -         -         -         -
                     --------- --------- --------- --------- ---------
Total non-performing
 assets                    $4       $41      $437        $-        $-
                     --------- --------- --------- --------- ---------

Allowance for losses
 to loans, gross          1.2%      1.2%      1.1%      1.2%      1.2%
Non-accrual loans to
 total loans, gross       N/A       N/A       N/A       N/A       N/A
Non-performing asset
 to total assets          N/A       N/A       N/A       N/A       N/A
Allowance for losses
 to non-performing
 loans                    N/A       N/A       N/A       N/A       N/A

Total capital to
 risk-adjusted
 assets                  12.6%     12.2%     11.9%     12.2%     13.0%
Tier one capital to
 risk-adjusted
 assets                  11.5%     11.1%     10.9%     11.1%     11.9%
Equity to average
 assets (leverage
 ratio)                   8.6%      8.6%      8.7%      8.8%      9.0%
  
Contact Information: Premier Service Bank Kerry L. Pendergast, President and CEO, 951-274-2400

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