logo

Hot News show next Hot News


Central Pacific Financial Corp. Reports Second Quarter 2008 Results
Thursday, July 31, 2008 8:04 AM
Symbols: CPF
enter symbol
enter search string

Bookmark This Article

Announces Bulk Sale of California Residential Construction Loans

Maintained 'Well-Capitalized' Regulatory Designation

HONOLULU, July 31 /PRNewswire-FirstCall/ -- Central Pacific Financial Corp. (NYSE: CPF), parent company of Central Pacific Bank, today reported a net operating loss for the second quarter of 2008 of $52.0 million, or ($1.81) per diluted share. The net operating loss includes pre-tax credit costs directly related to the Company's mainland loan portfolio of $112.0 million, or ($2.35) per diluted share on an after-tax basis. The net operating loss does not include a non-cash goodwill impairment charge of $94.3 million. Including the goodwill impairment charge, the Company recognized a current quarter net loss of $146.3 million, or ($5.10) per diluted share, compared to net income of $21.0 million, or $0.68 per diluted share, reported in the second quarter of 2007 and net income of $1.7 million, or $0.06 per diluted share, reported in the first quarter of 2008.

Last quarter, the Company announced plans to reduce its exposure to the troubled California residential construction market. In July 2008, the Company sold assets with a combined carrying amount of $44.2 million at June 30, 2008. At June 30, 2008, the Company had written these assets down to their sale price.

The goodwill impairment charge had no impact on the Company's cash flows, tangible equity, or regulatory capital and was the result of the Company writing off the remaining balance of goodwill allocated to its commercial real estate reporting unit due to the continued deterioration in the California residential construction market and the resultant decline in the Company's market capitalization and asset values with exposure to this sector. All goodwill related to the mainland operations has been written off and the remaining goodwill on the Company's books at June 30, 2008 was attributable to its Hawaii operations.

'Our operations in Hawaii continue to be solid with strong operating fundamentals and we remain encouraged by the long-term outlook for our core franchise,' said Clint Arnoldus, President and Chief Executive Officer. 'However, our quarterly results reflect the challenging economic environment that we, along with financial institutions across the country, continue to experience. As promised last quarter, we have taken steps to reduce our exposure to problem loans in the weak California residential construction market and enhance our risk management. We continue to address the impact of this market on our loan portfolio and are focused on reducing our credit risk and strengthening our capital ratios to better position the Company through this economic cycle.'

Dean Hirata, Vice Chairman and Chief Financial Officer added, 'The July sale of assets totaling $44.2 million has significantly reduced the amount of nonperforming California residential construction loans in our portfolio. As we wrote these assets down to the sales price in the second quarter, we will not incur any additional losses related to these assets in the third quarter. We believe our success in reducing our exposure to the troubled California housing market, our continued scrutiny of portfolio risk, and our focus on our core Hawaii operations will position the bank for improved financial performance over the long term.'

    Second Quarter Highlights
    --  Maintained 'well-capitalized' regulatory designation at June 30, 2008
        with Tier 1 risk-based capital, total risk-based capital, and leverage
        capital ratios of 9.83%, 11.09%, and 8.21%, respectively.
    --  Net revenues for the second quarter of 2008 were $65.4 million
        (excluding the effects of the reversal of interest of $2.1 million
        related to certain nonaccrual loans), an increase of 1.5% compared to
        net revenues of $64.4 million in the second quarter of 2007.
    --  Opened a record number of deposit accounts resulting from the success
        of deposit campaigns.
    --  Allowance for loan and lease losses as a percentage of total loans and
        leases increased to 2.11% at June 30, 2008 from 1.31% at June 30,
        2007.
    --  Credit costs of $116.1 million were comprised of a provision for loan
        and lease losses of $87.8 million, write-downs of loans held for sale
        of $22.4 million, foreclosed asset expense of $4.0 million and an
        increase to the reserve for unfunded commitments of $1.9 million.  Of
        this amount, $112.0 million, or 96.5%, was directly attributable to
        the mainland loan portfolio.
    --  Recorded a non-cash goodwill impairment charge of $94.3 million to
        write-off the remaining balance of goodwill associated with the
        Company's mainland operations.

    Other Significant Events
    --  Improved the Company's credit risk profile by significantly reducing
        its exposure to the California residential construction market through
        the sale of assets in July 2008 with a carrying amount of $44.2
        million at June 30, 2008.

Earnings Highlights

Net interest income for the second quarter of 2008 was $51.4 million, compared to $52.9 million in the year-ago quarter and $50.9 million in the first quarter of 2008. The net interest margin for the current quarter was 3.97%, compared to 4.36% in the year-ago quarter and 3.99% in the first quarter of 2008. The year-over-year and sequential-quarter compression was primarily attributable to the reversal of interest of $2.1 million related to certain nonaccrual loans and lower interest income due to a decrease in loan yields. Excluding the effects of the $2.1 million reversal of interest on nonaccrual loans, net interest income was $53.4 million and the net interest margin was 4.13% for the current quarter.

The provision for loan and lease losses in the second quarter of 2008 was $87.8 million, compared to $1.0 million in the year-ago quarter and $34.3 million in the first quarter of 2008. The current quarter increase was directly attributable to significant deterioration in the Company's California housing and residential construction loans as collateral values in this sector continued to fall. As previously mentioned, the Company significantly reduced its exposure to the California residential construction market in July 2008 by selling many of these assets and the credit costs experienced in the current quarter reflected those sales prices.

Other operating income totaled $11.9 million for the second quarter of 2008, compared to $11.5 million in the year-ago quarter and $14.3 million in the first quarter of 2008. The increase from the year-ago quarter was primarily due to increased gains on sales of residential loans totaling $0.8 million, offset by lower income from bank-owned life insurance totaling $0.3 million. The sequential-quarter decrease was primarily due to lower income from bank-owned life insurance totaling $1.0 million, and the receipt of $0.9 million in cash proceeds from the partial redemption of the Company's equity interest in Visa, Inc. during the first quarter of 2008.

Other operating expense for the second quarter of 2008 excluding the aforementioned $94.3 million goodwill impairment charge was $66.0 million, compared to $31.3 million in the year-ago quarter and $31.5 million in the first quarter of 2008. The increase from the year-ago quarter was primarily due to write-downs of certain loans held for sale totaling $22.4 million, foreclosed asset expense totaling $4.0 million, higher salaries and employee benefits totaling $1.8 million, loss on sale of commercial real estate loans totaling $1.7 million and higher reserves for unfunded commitments totaling $1.6 million. The sequential-quarter increase in other operating expense was primarily due to the aforementioned write-downs of certain loans held for sale totaling $22.4 million, higher reserves for unfunded commitments totaling $6.5 million, loss on sale of commercial real estate loans totaling $1.7 million, higher write-downs of foreclosed properties totaling $1.4 million and higher salaries and employee benefits totaling $1.3 million.

The Company's efficiency ratio for the second quarter of 2008 was 58.37% (excluding the non-cash goodwill impairment charge of $94.3 million, foreclosed asset expense of $4.0 million, loss on sale of commercial real estate loans of $1.7 million, and write down of assets of $22.4 million), compared with 47.03% in the year-ago quarter and 42.81% in the first quarter of 2008. The current quarter variance from the year-ago and sequential quarters was primarily attributable to the fluctuations in operating expenses described above.

During the current quarter, the Company recognized an income tax benefit of $38.5 million on a pre-tax net loss of $184.8 compared to the recognition of an income tax benefit of $2.3 million on a pre-tax net loss of $0.6 million during the first quarter of 2008. The Company's effective tax rate for the current quarter was impacted by the disproportionate recognition of federal and state tax credits, the generation of tax-exempt income and the non-cash goodwill impairment charge, which is not deductible for tax purposes.

Balance Sheet Highlights

Total assets of $5.7 billion at June 30, 2008 reflect an increase of $86.8 million, or 1.6%, from a year ago and a decrease of $149.7 million, or 2.6%, from March 31, 2008.

Total loans and leases of $4.1 billion at June 30, 2008 reflect an increase of $140.9 million, or 3.6%, from a year ago and a decrease of $98.6 million, or 2.4%, from March 31, 2008. The current quarter decrease was primarily attributable to the transfer of 13 mainland construction loans totaling $46.4 million to the held for sale category and partial charge-offs of 18 mainland construction loans totaling $73.3 million, offset by net loan growth of $21.1 million. Overall, the Hawaii loan portfolio grew by $23.1 million during the current quarter, while the mainland loan portfolio decreased by $121.7 million primarily due to the aforementioned charge-offs totaling $73.3 million and transfer of loans to the held for sale category totaling $46.4 million.

Total deposits of $3.9 billion at June 30, 2008 reflect an increase of $5.8 million, or 0.1%, from a year ago and an increase of $140.6 million, or 3.7%, from March 31, 2008. Noninterest bearing demand, interest bearing demand, savings and money market and time deposits increased in the current quarter by $17.8 million, $13.6 million, $39.5 million and $69.8 million, respectively.

Shareholders' equity at June 30, 2008 was $507.1 million.

Asset Quality

The Company's nonperforming assets as of June 30, 2008, March 31, 2008, and proforma June 30, 2008 amounts following the completion of the aforementioned sale of assets with exposure to the California residential construction sector was as follows:


                                                                June 30, 2008
                                                                Proforma Upon
    Nonperforming Assets (In Millions):   March 31,  June 30,   Completion of
                                            2008       2008       Loan Sale
    Nonperforming loans including
     loans held for sale                   $116.8     $142.4           $100.2
    Other real estate owned                   2.0        3.5              1.5
      Total nonperforming assets           $118.8     $145.9           $101.7
    Non-performing assets as a % of
     total assets                           2.05%      2.58%            1.81%

The sequential-quarter increase in the Company's nonperforming assets was primarily attributable to the addition of eight California residential construction loans totaling $41.5 million and five California commercial real estate loans totaling $16.9 million. The increase also included loans to two Hawaii commercial real estate borrowers totaling $27.3 million. This was partially offset by partial charge-offs of six California residential construction loans totaling $23.3 million, partial charge-offs of two Washington construction loans totaling $2.5 million, write-downs of California residential construction loans classified as held for sale totaling $22.4 million, and write-downs of foreclosed properties totaling $3.9 million.

Net loan charge-offs in the second quarter of 2008 totaled $73.9 million, compared to net loan charge-offs of $0.2 million in the year-ago quarter and $54.2 million in the first quarter of 2008. Loan charge-offs in the second quarter of 2008 included partial charge-offs of 14 California residential construction loans totaling $65.0 million, two California commercial construction loans totaling $5.8 million and two Washington construction loans totaling $2.5 million.

Loans delinquent for 90 days or more still accruing interest totaled $0.5 million at June 30, 2008, an increase of 53.9% from a year ago and a decrease of 4.5% from March 31, 2008.

The allowance for loan and lease losses as a percentage of total loans and leases was 2.11% at June 30, 2008, compared to 1.31% a year ago and 1.73% at March 31, 2008. The current quarter increase was attributable to the $87.8 million provision for loan and lease losses recorded during the current quarter, offset by the aforementioned net loan charge-offs totaling $73.9 million.

Reduced California Residential Construction Exposure

At June 30, 2008, the Company's exposure to the California residential construction market totaled $143.9 million, before the bulk loan sale in July 2008. This amount consisted of $87.2 million in the loan portfolio, $53.2 million classified as held for sale and two foreclosed properties totaling $3.5 million. At March 31, 2008, the Company's total exposure to this sector was $247.8 million, which consisted of $197.9 million in the loan portfolio, $47.9 million classified as held for sale and one foreclosed property totaling $2.0 million.

California residential construction loans held in the portfolio represented 2.1% and 4.7% of total loans and leases at June 30, 2008 and March 31, 2008, respectively. Of the remaining $87.2 million balance in the California residential construction portfolio, the specific allowance for loan and lease losses established for these loans was $22.4 million at June 30, 2008, or 25.7%, of the total outstanding loan balance.

After completion of the July 2008 bulk loan sale, the Company's remaining exposure to the California residential construction sector was $102.1 million, which consisted of $87.2 million in the loan portfolio, $13.4 million classified as held for sale and one foreclosed property totaling $1.5 million.

Nonperforming assets related to this sector was $97.9 million at June 30, 2008, or 1.73% of total assets, before the bulk loan sale. This balance was comprised of nonaccrual portfolio loans totaling $41.2 million, nonaccrual loans held for sale totaling $53.2 million, and other real estate owned totaling $3.5 million. Following the sale, nonperforming assets related to this sector was reduced to $56.1 million, or 1.00% of total assets.

    Commercial Real Estate and Commercial Construction Exposure

Hawaii

At June 30, 2008, the Company's Hawaii commercial real estate and construction loan portfolio totaled $1.2 billion. There were no Hawaii commercial real estate or construction loans classified as held for sale.

Hawaii commercial real estate and construction loans held in the portfolio represented 30.0% of total loans and leases at June 30, 2008.

Nonperforming assets related to this sector was comprised of seven loans totaling $21.9 million at June 30, 2008, or 0.39% of total assets.

Of the $1.2 billion balance in the Hawaii commercial real estate and construction portfolio, the allowance for loan and lease losses established for these loans was $10.9 million at June 30, 2008, or 0.9%, of the total outstanding balance.

Mainland

At June 30, 2008, the Company's exposure to the Mainland commercial real estate and construction market was $996.9 million. This amount, which excludes the aforementioned California residential construction portfolio, consisted of $714.6 million in California and $282.3 million in other Western states.

Commercial real estate and construction loans held in the mainland portfolio represented 24.4% of total loans and leases at June 30, 2008.

Nonperforming assets related to this sector was comprised of five loans totaling $16.9 million at June 30, 2008, or 0.30% of total assets.

Of the $996.9 million balance in the Mainland commercial real estate and construction portfolio, the allowance for loan and lease losses established for these loans was $27.6 million at June 30, 2008, or 2.8%, of the total outstanding balance. Of the $714.6 million balance in the California commercial real estate and construction portfolio, the allowance for loan and lease losses established for these loans was $19.3 million at June 30, 2008, or 2.7%, of the total outstanding balance.

Capital Levels and Third Quarter Cash Dividend

The Company and the Bank remain well-capitalized for regulatory purposes.

'Despite the deterioration in the California residential construction market and its negative impact on our financial performance over the last four quarters, our key regulatory capital ratios remain strong,' Arnoldus stated. 'At June 30, 2008, our Tier 1 capital ratio was 9.83%, our total capital ratio was 11.09% and our leverage ratio was 8.21%; all of which are better than the 'well capitalized' regulatory measures of 6%, 10% and 5%, respectively.'

In addition to reporting its operating results for the second quarter of 2008, the Company also reported that its Board of Directors has declared a third quarter cash dividend of $0.10 per common share payable on September 19, 2008 to shareholders of record as of August 15, 2008.

'The reduction in our quarterly cash dividend was an extremely difficult decision as we realize the importance of the dividend to our shareholders,' said Arnoldus. 'However, given the significant challenges facing the entire financial services industry, we believe a partial dividend reduction is a prudent means of preserving and building capital. Our Board of Directors believes that this decision is in the best long-term interest of our shareholders as it better positions the bank in the current economic environment and leads to greater creation of long-term shareholder value. When the economic environment stabilizes and our profitability is restored, we will take a fresh look at our dividend.'

Arnoldus concluded, 'Our management and Board of Directors continue to closely evaluate our capital levels given the uncertainty in the economy and the capital markets. We intend to maintain our 'well capitalized' position for regulatory purposes and believe it is vital to remain in a position to do so in order to meet our customers' financial needs.'

Non-GAAP Financial Measures

This press release contains certain references to financial measures identified as being stated on an operating basis or which adjust for or exclude certain nonrecurring items, which are adjustments from comparable measures calculated and presented in accordance with accounting principles generally accepted in the United States of America ('GAAP'). These financial measures, as used herein, differ from financial measures reported under GAAP in that they exclude unusual or non-recurring charges, losses, credits or gains. This press release identifies the specific items excluded from the comparable GAAP financial measure in the calculation of each non-GAAP financial measure. Management believes that financial presentations excluding the impact of these items provide useful supplemental information that is important to a proper understanding of the Company's core business results by investors. These presentations should not viewed as a substitute for results determined in accordance with GAAP, nor are they necessarily comparable to non-GAAP financial measures presented by other companies.

Conference Call and Slide Presentation

The Company's management will host a conference call today at 1:00 p.m. Eastern Time (7:00 a.m. Hawaii Time) to discuss the quarterly results. Individuals are encouraged to listen to the live webcast of the presentation as well as view a slide presentation by visiting the investor relations page of the Company's website at http://investor.centralpacificbank.com. Alternatively, investors may download the slide presentation from the 'Presentations' tab of the investor relations page and participate in the live call by dialing 1-800-860-2442. A playback of the call will be available through September 1, 2008 by dialing 1-877-344-7529 (passcode 421612) and on the Company's website.

About Central Pacific Financial Corp.

Central Pacific Financial Corp. is one of the largest financial institutions in Hawaii with more than $5.6 billion in assets. Central Pacific Bank, its primary subsidiary, operates 39 branches and 98 ATMs throughout Hawaii. For additional information, please visit the Company's website at http://www.centralpacificbank.com.

Forward-Looking Statements

This document may contain forward-looking statements concerning projections of revenues, income, earnings per share, capital expenditures, dividends, capital structure, or other financial items, concerning plans and objectives of management for future operations, concerning future economic performance, or concerning any of the assumptions underlying or relating to any of the foregoing. Forward-looking statements can be identified by the fact that they do not relate strictly to historical or current facts, and may include the words 'believes', 'plans', 'intends', 'expects', 'anticipates', 'forecasts' or words of similar meaning. While we believe that our forward- looking statements and the assumptions underlying them are reasonably based, such statements and assumptions are by their nature subject to risks and uncertainties, and thus could later prove to be inaccurate or incorrect. Accordingly, actual results could materially differ from projections for a variety of reasons, to include, but not limited to: the impact of local, national, and international economies and events, including natural disasters, on the Company's business and operations and on tourism, the military, and other major industries operating within the Hawaii market and any other markets in which the Company does business; the impact of legislation affecting the banking industry; the impact of competitive products, services, pricing, and other competitive forces; movements in interest rates; loan delinquency rates and changes in asset quality generally; and the price of the Company's stock. For further information on factors that could cause actual results to materially differ from projections, please see the Company's publicly available Securities and Exchange Commission filings, including the Company's Form 10-K for the last fiscal year. The Company does not update any of its forward-looking statements.


              CENTRAL PACIFIC FINANCIAL CORP.  AND SUBSIDIARIES
                     Financial Highlights - June 30, 2008
                                 (Unaudited)
                                              Three Months Ended
                                                   June 30,             %
    (in thousands, except per share data)     2008         2007       Change
    INCOME STATEMENT
    Net income (loss)                       $(146,258)     $21,016    -795.9%
    Net operating income (loss) (1)           (51,979)      21,016    -347.3%
    Per share data:
      Diluted:
        Net income (loss)                       (5.10)        0.68    -850.0%
        Net operating income (loss) (1)         (1.81)        0.68    -366.2%
      Cash dividends                             0.25         0.24       4.2%
    PERFORMANCE RATIOS
    Return (loss) on average assets (2)        -9.96%        1.52%
    Return (loss) on average
     shareholders' equity (2)                 -86.27%       10.99%
    Net income (loss) to average tangible
     shareholders' equity (2)                -143.86%       19.03%
    Efficiency ratio (3)                       58.37%       47.03%
    Net interest margin (2)                     3.97%        4.36%
    Dividend payout ratio                      -4.90%       34.78%

    BALANCE SHEET
    Total assets
    Loans and leases, net of unearned
     interest
    Net loans and leases
    Deposits
    Shareholders' equity
    Book value per share
    Tangible book value per share
    Market value per share
    Tangible equity ratio

                                             Three Months Ended
                                                  June 30,               %
                                             2008         2007         Change
    SELECTED AVERAGE BALANCES
    Total assets                           $5,876,047   $5,517,460       6.5%
    Interest-earning assets                 5,262,311    4,931,835       6.7%
    Loans and leases, net of unearned
     interest                               4,346,980    3,984,070       9.1%
    Other real estate                           3,856          391     886.2%
    Deposits                                3,835,941    3,841,273      -0.1%
    Interest-bearing liabilities            4,495,589    4,091,206       9.9%
    Shareholders' equity                      678,112      764,561     -11.3%

    NONPERFORMING ASSETS
    Nonaccrual loans (including loans
     held for sale)
    Other real estate, net
      Total nonperforming assets
    Loans delinquent for 90 days or more
     (still accruing interest)
    Restructured loans (still accruing
     interest)
      Total nonperforming assets, loans
       delinquent for 90 days or more
       (still accruing interest) and
       restructured loans (still accruing
       interest)

                                               Three Months Ended
                                                     June 30,
                                                2008         2007
    Loan charge-offs                          $74,257         $843    8708.7%
    Recoveries                                    399          638     -37.5%
      Net loan charge-offs (recoveries)       $73,858         $205   35928.3%
    Net loan charge-offs to average loans (2)    6.80%        0.02%

                                                Six Months Ended
                                                     June 30,             %
    (in thousands, except per share data)       2008         2007       Change
    INCOME STATEMENT
    Net income (loss)                       $(144,600)     $41,151    -451.4%
    Net operating income (loss) (1)           (50,321)      41,151    -222.3%
    Per share data:
      Diluted:
        Net income (loss)                       (5.04)        1.33    -478.9%
        Net operating income (loss) (1)         (1.76)        1.33    -232.3%
      Cash dividends                             0.50         0.48       4.2%
    PERFORMANCE RATIOS
    Return (loss) on average assets (2)        -4.98%        1.50%
    Return (loss) on average
     shareholders' equity (2)                 -42.27%       10.87%
    Net income (loss) to average tangible
     shareholders' equity (2)                 -70.22%       19.04%
    Efficiency ratio (3)                       50.47%       46.23%
    Net interest margin (2)                     3.98%        4.44%
    Dividend payout ratio                      -9.92%       35.82%

                                                     June 30,             %
                                                2008         2007       Change
    BALANCE SHEET
    Total assets                           $5,650,349   $5,563,598       1.6%
    Loans and leases, net of unearned
     interest                               4,077,956    3,937,023       3.6%
    Net loans and leases                    3,991,906    3,885,614       2.7%
    Deposits                                3,920,630    3,914,857       0.1%
    Shareholders' equity                      507,103      753,543     -32.7%
    Book value per share                        17.66        24.75     -28.6%
    Tangible book value per share               11.46        14.12     -18.8%
    Market value per share                      10.66        33.01     -67.7%
    Tangible equity ratio                       6.02%        8.20%

                                              Six Months Ended
                                                  June 30,              %
                                             2008         2007       Change
    SELECTED AVERAGE BALANCES
    Total assets                           $5,812,250   $5,477,936       6.1%
    Interest-earning assets                 5,226,481    4,890,996       6.9%
    Loans and leases, net of unearned
     interest                               4,297,175    3,942,181       9.0%
    Other real estate                           2,721          197    1281.2%
    Deposits                                3,832,501    3,814,332       0.5%
    Interest-bearing liabilities            4,437,532    4,047,554       9.6%
    Shareholders' equity                      684,144      757,459      -9.7%
                                                   June 30,             %
                                               2008         2007      Change
    NONPERFORMING ASSETS
    Nonaccrual loans (including loans
     held for sale)                          $142,408       $1,388   10159.9%
    Other real estate, net                      3,501          -          -
      Total nonperforming assets              145,909        1,388   10412.2%
    Loans delinquent for 90 days or more
     (still accruing interest)                    508          330      53.9%
    Restructured loans (still accruing
     interest)                                    -            -         0.0%
      Total nonperforming assets, loans
       delinquent for 90 days or more
       (still accruing interest) and
       restructured loans (still accruing
       interest)                             $146,417       $1,718    8422.5%

                                                Six Months Ended
                                                    June 30,
                                               2008         2007
    Loan charge-offs                         $129,067       $5,678    2173.1%
    Recoveries                                    996        1,207     -17.5%
      Net loan charge-offs (recoveries)      $128,071       $4,471    2764.5%
    Net loan charge-offs to average loans (2)    5.96%        0.23%
                                                     June 30,
                                                2008         2007
    ASSET QUALITY RATIOS
    Nonaccrual loans (including loans held
     for sale) to total loans and leases        3.44%        0.04%
    Nonperforming assets to total assets        2.58%        0.02%
    Nonperforming assets, loans delinquent
     for 90 days or more (still accruing
     interest) and restructured loans (still
     accruing interest) to total loans and
     leases & other real estate                 3.53%        0.04%
    Allowance for loan and lease losses
     to total loans and leases                  2.11%        1.31%
    Allowance for loan and lease losses
     to nonaccrual loans (including loans
     held for sale)                            60.42%     3703.82%
    (1) Excludes goodwill impairment of $94.3 million recorded in June 2008.
    (2) Annualized
    (3) Efficiency ratio is derived by dividing other operating expense
        excluding amortization, impairment and write-down of intangible
        assets, goodwill, loans held for sale and foreclosed property and loss
        on sale of commercial real estate loans by net operating revenue (net
        interest income on a taxable equivalent basis plus other operating
        income before securities transactions).

               CENTRAL PACIFIC FINANCIAL CORP. AND SUBSIDIARIES
              Reconciliation of 2008 Non-GAAP Financial Measures
                                 (Unaudited)

                                                Three Months       Six Months
                                                   Ended             Ended
    (Dollars in thousands, except per          June 30, 2008     June 30, 2008
    share data)
    Net loss                                     $(146,258)        $(144,600)
    Goodwill impairment                             94,279            94,279
    Net operating loss                            $(51,979)         $(50,321)
    Basic net loss per share                        $(5.10)           $(5.04)
    Goodwill impairment                               3.29              3.28
    Basic net operating loss per share              $(1.81)           $(1.76)
    Diluted net loss per share                      $(5.10)           $(5.04)
    Goodwill impairment                               3.29              3.28
    Diluted net operating loss per share            $(1.81)           $(1.76)

               CENTRAL PACIFIC FINANCIAL CORP. AND SUBSIDIARIES
                         CONSOLIDATED BALANCE SHEETS
                                 (Unaudited)
    CONSOLIDATED BALANCE SHEETS               June 30,   March 31,   June 30,
    (in thousands, except per share data)       2008       2008       2007
    ASSETS
    Cash and due from banks                   $97,657     $84,462    $116,216
    Interest-bearing deposits in other banks      545         106       5,153
    Federal funds sold                         14,900           -      14,900
    Investment securities:
      Trading                                   5,077           -           -
      Available for sale                      809,965     852,655     811,085
      Held to maturity (fair value of $25,976
       at June 30, 2008, $27,098 March 31,
       2008 and $48,619 at June 30, 2007)      26,023      26,915      49,495
        Total investment securities           841,065     879,570     860,580
    Loans held for sale                       108,535      97,743      45,539
    Loans and leases                        4,077,956   4,176,596   3,937,023
      Less allowance for loan and lease
       losses                                  86,050      72,108      51,409
        Net loans and leases                3,991,906   4,104,488   3,885,614
    Premises and equipment                     82,724      83,504      78,122
    Accrued interest receivable                22,687      25,541      25,337
    Investment in unconsolidated subsidiaries  16,697      16,471      14,134
    Other real estate                           3,501       2,000         -
    Goodwill                                  150,514     244,702     293,098
    Core deposit premium                       27,413      28,082      30,529
    Mortgage servicing rights                  13,622      11,536      11,253
    Bank-owned life insurance                 133,317     132,477     104,597
    Federal Home Loan Bank stock               48,797      48,797      48,797
    Other assets                               96,469      40,558      29,729
        Total assets                       $5,650,349  $5,800,037  $5,563,598
    LIABILITIES AND SHAREHOLDERS' EQUITY
    Deposits:
      Noninterest-bearing demand             $649,950    $632,157    $623,778
      Interest-bearing demand                 471,294     457,742     444,875
      Savings and money market              1,151,821   1,112,312   1,223,943
      Time                                  1,647,565   1,577,810   1,622,261
        Total deposits                      3,920,630   3,780,021   3,914,857
    Short-term borrowings                     275,186     368,375       1,903
    Long-tem debt                             885,019     915,514     817,067
    Minority interest                          10,061      13,098      13,117
    Other liabilities                          52,350      48,366      63,111
        Total liabilities                   5,143,246   5,125,374   4,810,055
    Shareholders' equity:
      Preferred stock, no par value,
       authorized 1,000,000 shares, none
       issued                                       -           -           -
      Common stock, no par value, authorized
       100,000,000 shares; issued and outstanding
       28,716,667 shares at June 30, 2008
       28,707,985 shares at March 31, 2008 and
       30,446,160 shares at June 30, 2007     402,985     402,844     427,153
      Surplus                                  55,039      54,487      53,932
      Retained earnings                        63,321     216,755     290,353
      Accumulated other comprehensive
       income (loss)                          (14,242)        577     (17,895)
        Total shareholders' equity            507,103     674,663     753,543
        Total liabilities and shareholders'
         equity                            $5,650,349  $5,800,037  $5,563,598

               CENTRAL PACIFIC FINANCIAL CORP. AND SUBSIDIARIES
                      CONSOLIDATED STATEMENTS OF INCOME
                                 (Unaudited)
                                 Three Months Ended        Six Months Ended
                               June 30, March 31, June 30,      June 30,
    (In thousands, except        2008    2008      2007      2008      2007
     per share data)
    Interest income:
      Interest and fees on
       loans and leases        $65,677  $70,294  $77,070   $135,971  $153,236
      Interest and dividends on
       investment securities:
        Taxable interest         9,308    9,271    8,866     18,579    17,578
        Tax-exempt interest      1,416    1,389    1,365      2,805     2,728
        Dividends                   11       24       60         35        93
      Interest on deposits in
       other banks                   3        4       39          7        74
      Interest on federal funds
       sold and securities
       purchased under agreements
       to resell                    22       21      109         43       119
      Dividends on Federal
       Home Loan Bank stock        171      122       24        293       122
        Total interest income   76,608   81,125   87,533    157,733   173,950
    Interest expense:
      Demand                       179      137      141        316       279
      Savings and money market   2,980    3,785    6,167      6,765    12,452
      Time                      11,706   14,729   17,423     26,435    33,257
      Interest on short-term
       borrowings                2,357    1,923      303      4,280       808
      Interest on long-term
       debt                      8,002    9,694   10,616     17,696    20,584
        Total interest expense  25,224   30,268   34,650     55,492    67,380
        Net interest income     51,384   50,857   52,883    102,241   106,570
    Provision for loan and
     lease losses               87,800   34,272    1,000    122,072     3,600
        Net interest income
         (loss) after provision
         for loan and lease
         losses                (36,416)  16,585   51,883    (19,831)  102,970
    Other operating income:
      Service charges on
       deposit accounts          3,511    3,543    3,463      7,054     6,907
      Other service charges
       and fees                  3,710    3,415    3,414      7,125     6,771
      Income from fiduciary
       activities                  990    1,005      854      1,995     1,615
      Equity in earnings of
       unconsolidated subsidiaries 131      283      167        414       424
      Fees on foreign exchange     112      194      171        306       392
      Investment securities gains  253        -        -        253         -
      Income from bank-owned
       life insurance              845    1,870    1,183      2,715     2,214
      Loan placement fees          213      153      283        366       542
      Net gain on sales of
       residential loans         2,241    1,798    1,403      4,039     2,770
      Other                        (75)   2,018      600      1,943     1,055
        Total other operating
         income                 11,931   14,279   11,538     26,210    22,690
    Other operating expense:
      Salaries and employee
       benefits                 18,648   17,364   16,888     36,012    33,294
      Net occupancy              3,266    2,853    2,593      6,119     5,097
      Equipment                  1,433    1,395    1,325      2,828     2,555
      Amortization of core
       deposit premium             669      668      685      1,337     1,370
      Amortization of mortgage
       servicing rights            612      501      500      1,113     1,010
      Communication expense      1,125    1,085      938      2,210     2,086
      Legal and professional
       services                  2,615    2,413    2,110      5,028     4,437
      Computer software expense    809      863      893      1,672     1,692
      Advertising expense          700      682      635      1,382     1,258
      Goodwill impairment       94,279        -        -     94,279         -
      Foreclosed asset expense   3,984    2,590        -      6,574         -
      Loss on sale of commercial
       real estate loans         1,671        -        -      1,671         -
      Write down of assets      22,424        -        -     22,424         -
      Other                      8,048    1,046    4,764      9,094     9,008
        Total other operating
         expense               160,283   31,460   31,331    191,743    61,807
        Income (loss) before
         income taxes         (184,768)    (596)  32,090   (185,364)   63,853
    Income tax expense
     (benefit)                 (38,510)  (2,254)  11,074    (40,764)   22,702
        Net income (loss)    $(146,258)  $1,658  $21,016  $(144,600)  $41,151
    Per share data:
      Basic earnings (loss)
       per share                $(5.10)   $0.06    $0.69     $(5.04)    $1.34
      Diluted earnings (loss)
       per share                 (5.10)    0.06     0.68      (5.04)     1.33
      Cash dividends declared     0.25     0.25     0.24       0.50      0.48
    Basic weighted average
     shares outstanding         28,652   28,686   30,555     28,670    30,627
    Diluted weighted average
     shares outstanding         28,652   28,801   30,798     28,670    30,894

               CENTRAL PACIFIC FINANCIAL CORP. AND SUBSIDIARIES
    Average Balances, Interest Income & Expense, Yields and Rates (Taxable
                                 Equivalent)
                                                     Three Months Ended
    (Dollars in thousands)                             June 30, 2008
                                               Average    Average
                                               Balance   Yield/Rate  Interest
    Assets:
    Interest earning assets:
      Interest-bearing deposits in other banks    $700     1.71%          $3
      Federal funds sold & securities
       purchased under agreements to resell      4,385     2.04%          22
      Taxable investment securities,
       excluding valuation allowance           710,653     5.25%       9,319
      Tax-exempt investment securities,
       excluding valuation allowance           150,796     5.78%       2,179
      Loans and leases, net of unearned
       income                                4,346,980     6.07%      65,677
      Federal Home Loan Bank stock              48,797     1.40%         171
        Total interest earning assets        5,262,311     5.90%      77,371
    Nonearning assets                          613,736
        Total assets                        $5,876,047
    Liabilities & Stockholders' Equity:
    Interest-bearing liabilities:
      Interest-bearing demand deposits        $472,037     0.15%        $179
      Savings and money market deposits      1,111,289     1.08%       2,980
      Time deposits under $100,000             590,750     2.81%       4,126
      Time deposits $100,000 and over        1,054,284     2.89%       7,580
      Short-term borrowings                    369,489     2.57%       2,357
      Long-term debt                           897,740     3.58%       8,002
        Total interest-bearing liabilities   4,495,589     2.26%      25,224
    Noninterest-bearing deposits               607,581
    Other liabilities                           94,765
    Stockholders' equity                       678,112
      Total liabilities & stockholders'
       equity                               $5,876,047
    Net interest income                                              $52,147

    Net interest margin                                    3.97%

                                                    Three Months Ended
    (Dollars in thousands)                             June 30, 2007
                                               Average   Average
                                               Balance  Yield/Rate  Interest
    Assets:
    Interest earning assets:
      Interest-bearing deposits in other banks  $3,011     5.16%         $39
      Federal funds sold & securities
       purchased under agreements to resell      8,276     5.27%         109
       Taxable investment securities,
        excluding valuation allowance          732,966     4.87%       8,926
      Tax-exempt investment securities,
       excluding valuation allowance           154,715     5.43%       2,100
      Loans and leases, net of unearned
       income                                3,984,070     7.76%      77,070
      Federal Home Loan Bank stock              48,797     0.20%          24
        Total interest earning assets        4,931,835     7.17%      88,268
    Nonearning assets                          585,625
       Total assets                         $5,517,460
    Liabilities & Stockholders' Equity:
    Interest-bearing liabilities:
      Interest-bearing demand deposits        $441,674     0.13%        $141
      Savings and money market deposits      1,202,652     2.06%       6,167
      Time deposits under $100,000             639,022     3.89%       6,203
      Time deposits $100,000 and over          978,496     4.60%      11,220
      Short-term borrowings                     21,973     5.50%         303
      Long-term debt                           807,389     5.27%      10,616
        Total interest-bearing liabilities   4,091,206     3.40%      34,650
    Noninterest-bearing deposits               579,429
    Other liabilities                           82,264
    Stockholders' equity                       764,561
      Total liabilities & stockholders'
       equity                               $5,517,460
    Net interest income                                              $53,618

    Net interest margin                                    4.36%

                                                      Six Months Ended
    (Dollars in thousands)                              June 30, 2008
                                               Average     Average
                                               Balance    Yield/Rate  Interest
    Assets:
    Interest earning assets:
      Interest-bearing deposits in other banks    $597     2.32%           $7
      Federal funds sold & securities
       purchased under agreements to resell      3,513     2.48%           43
      Taxable investment securities,
       excluding valuation allowance           724,843     5.14%       18,614
      Tax-exempt investment securities,
       excluding valuation allowance           151,556     5.70%        4,316
       Loans and leases, net of unearned
        income                               4,297,175     6.36%      135,971
       Federal Home Loan Bank stock             48,797     1.20%          293
         Total interest earning assets       5,226,481     6.12%      159,244
    Nonearning assets                          585,769
       Total assets                         $5,812,250
    Liabilities & Stockholders' Equity:
    Interest-bearing liabilities:
      Interest-bearing demand deposits        $461,548     0.14%         $316
      Savings and money market deposits      1,126,287     1.21%        6,765
      Time deposits under $100,000             561,634     3.08%        8,607
      Time deposits $100,000 and over        1,079,719     3.32%       17,828
      Short-term borrowings                    299,471     2.87%        4,280
      Long-term debt                           908,873     3.92%       17,696
        Total interest-bearing liabilities   4,437,532     2.51%       55,492
    Noninterest-bearing deposits               603,313
    Other liabilities                           87,261
    Stockholders' equity                       684,144
      Total liabilities & stockholders'
       equity                               $5,812,250
    Net interest income                                              $103,752

    Net interest margin                                    3.98%

                                                     Six Months Ended
    (Dollars in thousands)                             June 30, 2007
                                               Average    Average
                                               Balance   Yield/Rate  Interest
    Assets:
    Interest earning assets:
      Interest-bearing deposits in other banks  $2,894     5.14%          $74
      Federal funds sold & securities
       purchased under agreements to resell      4,547     5.26%          119
      Taxable investment securities,
       excluding valuation allowance           737,964     4.79%       17,671
      Tax-exempt investment securities,
       excluding valuation allowance           154,613     5.43%        4,197
      Loans and leases, net of unearned
       income                                3,942,181     7.83%      153,236
      Federal Home Loan Bank stock              48,797     0.50%          122
        Total interest earning assets        4,890,996     7.22%      175,419
    Nonearning assets                          586,940
        Total assets                        $5,477,936
    Liabilities & Stockholders' Equity:
    Interest-bearing liabilities:
      Interest-bearing demand deposits        $437,444     0.13%         $279
      Savings and money market deposits      1,219,634     2.06%       12,452
      Time deposits under $100,000             633,178     3.82%       11,986
      Time deposits $100,000 and over          939,884     4.56%       21,271
      Short-term borrowings                     29,456     5.53%          808
      Long-term debt                           787,958     5.27%       20,584
        Total interest-bearing liabilities   4,047,554     3.36%       67,380
    Noninterest-bearing deposits               584,192
    Other liabilities                           88,731
    Stockholders' equity                       757,459
       Total liabilities & stockholders'
        equity                              $5,477,936
    Net interest income                                              $108,039

    Net interest margin                                    4.44%

SOURCE Central Pacific Financial Corp.

(Source: PR Newswire )



Subscribe to Email Alerts rss feed or RSS feeds rss feed for articles from more than 300 contributors and press releases, SEC filings and full text news from thousands of sources.
(0)
No Comments

Fundamental data is provided by Zacks Investment Research, market data is provided by AlphaTrade. , and Commentary and Press Releases provided by Quotemedia