Guaranty Bancorp Announces 2010 Second Quarter Financial Results


DENVER, CO--(Marketwire - July 26, 2010) - Guaranty Bancorp (NASDAQ: GBNK)

--  Quarterly loss narrows compared to the prior year
--  Risk-Based Capital ratios continue to improve representing a new high
    for the Company
--  Year-to-date net interest margin and net interest income expand
    compared to the prior year
--  Non-performing assets decline by over 15% from their peak at
    September 30, 2009

Guaranty Bancorp (NASDAQ: GBNK) today reported a second quarter 2010 net loss of $4.4 million, or $0.11 loss per basic and diluted common share including the effect of preferred stock dividends, compared to a second quarter 2009 net loss of $10.9 million, or $0.21 loss per basic and diluted common share. The primary reasons for the smaller loss in the second quarter 2010 as compared to the same period last year are a $10.2 million reduction in the provision for loan losses, increases in net interest income and noninterest income and decreases in most categories of noninterest expense. These items were partially offset by a $2.2 million increase in write-downs related primarily to dispositions of other real estate owned.

Dan Quinn, Guaranty Bancorp President and CEO, stated, "We are encouraged by our overall credit outlook. As importantly, we continue to see significant improvements with respect to the overall risk profile of the Company. Our risk-based capital ratios continue to strengthen, our real-estate loan concentrations have decreased and our nonperforming assets have declined by over 6% from the previous quarter. As the level of non-performing assets declines, we also expect that the related loan workout expenses will decrease, including the provision for loan losses."

Mr. Quinn continued, "On a year-to-date basis, 2010 net interest margin has improved by 16 basis points over the same period in 2009, causing an overall increase in net interest income. We were able to increase our year-to-date net interest margin through higher loan yields and lower cost of funds. "

The Company's net loss for the first six months of 2010 was $6.2 million, or $0.17 loss per basic and diluted share including the effect of preferred stock dividends, as compared to a net loss of $10.4 million, or $0.20 loss per basic and diluted share for the same period in 2009. The primary cause for the decrease in the net loss for the year-to-date period in 2010 as compared to 2009 is an $8.7 million decrease in the provision for loan losses, partially offset by higher write-offs related to other real estate owned.

Key Financial Measures

Income Statement

                                  Quarter Ended          Six Months Ended
                          ----------------------------  ------------------
                          June 30, March 31, June 30,  June 30,  June 30,
                           2010      2009      2009      2010      2009
                         --------  --------  --------  --------  --------
Loss per share-basic &
 diluted                 $  (0.11) $  (0.06) $  (0.21) $  (0.17) $  (0.20)
Return on average assets    (0.87%)   (0.36%)   (2.17%)   (0.61%)   (1.03%)
Net Interest Margin          3.47%     3.50%     3.38%     3.48%     3.32%



Balance Sheet

                     June 30,  December 31,            June 30,
                       2010       2009     % Change      2009   % Change
                     ---------  ---------  --------   ---------  --------
                       (Dollars in thousands, except per share amounts)
Cash and cash
 equivalents         $ 184,701  $ 234,483     (21.2)% $  28,403     550.3 %
Total investments      312,293    248,236      25.8 %   124,952     149.9 %
Total loans, net of
 unearned discount   1,374,208  1,519,608      (9.6)% 1,651,572     (16.8)%
Loans held for sale      1,150      9,862     (88.3)%     5,250     (78.1)%
Allowance for loan
 losses                (46,866)   (51,991)     (9.9)%   (43,041)      8.9 %
Total assets         1,983,798  2,127,580      (6.8)% 1,944,867       2.0 %
Average assets,
 quarter-to-date     1,999,527  2,117,257      (5.6)% 2,011,314      (0.6)%
Total deposits       1,544,271  1,693,290      (8.8)% 1,560,730      (1.1)%
Book value per
 common share             2.38       2.50      (4.8)%      2.93     (18.8)%
Tangible book value
 per common share         2.06       2.13      (3.3)%      2.50     (17.4)%
Tangible book value
 per common share
 (after giving
 effect to conversion
 of preferred stock)      1.96       2.00      (2.1)%      2.50     (21.6)%
Book value of
 preferred stock        61,961     59,227       4.6 %      None       N/A
Liquidation value of
 preferred stock        63,168     60,434       4.5 %      None       N/A
Equity ratio - GAAP       9.53%      9.05%      5.3 %      7.90%     20.6 %
Tangible equity
 ratio                    8.76%      8.23%      6.4 %      6.83%     28.3 %
Total risk-based
 capital ratio           14.80%     13.80%      7.2 %     10.73%     37.9 %



Net Interest Income and Margin


                                  Quarter Ended          Six Months Ended
                          ----------------------------  ------------------
                          June 30,  March 31, June 30,  June 30,  June 30,
                            2010      2010      2009      2010      2009
                          --------  --------  --------  --------  --------
                                            (Dollars in
                                             thousands)

Net interest income       $ 16,133  $ 16,632  $ 15,860  $ 32,765  $ 31,578
Interest rate spread          3.09%     3.10%     2.77%     3.10%     2.69%
Net interest margin           3.47%     3.50%     3.38%     3.48%     3.32%
Net interest margin,
 fully tax equivalent         3.55%     3.58%     3.46%     3.56%     3.40%

Second quarter 2010 net interest income of $16.1 million decreased by $0.5 million from the first quarter 2010, and increased by $0.3 million from the second quarter 2009. The Company's net interest margin of 3.47% for the second quarter 2010 reflected a decrease of three basis points from the first quarter 2010 and an increase of nine basis points from the second quarter 2009. The decrease in net interest margin in the second quarter 2010, as compared to the first quarter 2010, is primarily a result of an overall decline in the yield on earning assets due to a shift from loans to lower yielding investments. The overall yield on earning assets was 4.74% in the second quarter 2010 as compared to 4.90% in the first quarter 2010. This decline in yield was mostly offset by a decline in interest bearing liabilities, which decreased from 1.80% in the first quarter 2010 to 1.65% in the second quarter 2010.

Net interest margin increased by 9 basis points in the second quarter 2010 as compared to the same quarter in 2009 due to a $2.9 million favorable rate variance, less a $2.7 million unfavorable volume variance. The favorable rate variance is primarily attributable to a 13 basis point increase in loan yields in the second quarter 2010 as compared to the same period in 2009, as well as an 86 basis point decline in the overall cost of funds over the same period. Loan yields increased primarily as a result of loans repricing with minimum rates established on loan renewals. The overall cost of funds declined primarily due to a 146 basis point decrease in time deposit rates resulting from lower renewal rates on such deposits. The unfavorable volume variance is primarily the result of a $314.4 million decline in average loan balances in the second quarter 2010 as compared to the same quarter in 2009.

Net interest income for the first six months of 2010 increased by $1.2 million to $32.8 million compared to the same period in 2009. This increase was mostly the result of a 16 basis point increase in net interest margin, leading to a $7.7 million favorable rate variance offset by a $6.5 million unfavorable volume variance. The volume variance is due mostly to the $315.2 million decrease in average loan balances. The favorable rate variance is due mostly to an 81 basis point decline in the cost of interest-bearing liabilities as well as an increase to overall loan yields. The overall yield on earning assets declined by 40 basis points due mostly to the impact of an additional $165.2 million average balance of overnight funding over the first six months of 2010 earning approximately 25 basis points. At June 30, 2010, management believes that the Company remains slightly asset sensitive whereby an increase in rates will have a favorable impact on overall net interest income, especially with greater increases in overall rates.

Noninterest Income

The following table presents noninterest income as of the dates indicated:

                                    Quarter Ended         Six Months Ended
                            ----------------------------- -----------------
                            June 30,  March 31, June 30,  June 30, June 30,
                              2010      2010      2009      2010     2009
                            --------- --------- --------- --------- -------
                                             (In thousands)
Noninterest income:
  Customer service and other
   fees                     $   2,254 $   2,214 $   2,354 $   4,468 $ 5,033
  Gain on sale of securities        1        14         -        15       -
  Gain on sale of loans         1,196         -         -     1,196       -
  Other                           274       194       277       468     492
                            --------- --------- --------- --------- -------
 Total noninterest income   $   3,725 $   2,422 $   2,631 $   6,147 $ 5,525
                            ========= ========= ========= ========= =======

Noninterest income for the second quarter 2010 increased by $1.3 million from the first quarter 2010 and increased $1.1 million from the second quarter 2009. These increases were mostly attributable to the gain on the sale of two loans held for sale during the second quarter 2010.

For the six months ended June 30, 2010, noninterest income, excluding the $1.2 million gain on sale of loans, decreased by $0.6 million compared to the same period in 2009. This decrease is mostly due to lower account analysis fees, as well as other service charges as some customers migrated to lower fee transaction accounts.

Noninterest Expense

The following table presents noninterest expense as of the dates indicated:

                                  Quarter Ended          Six Months Ended
                          ----------------------------- -------------------
                          June 30,  March 31, June 30,  June 30,  June 30,
                            2010      2010      2009      2010      2009
                          --------- --------- --------- --------- ---------
                                           (In thousands)
Noninterest expense:
  Salaries and employee
   benefits               $   6,472 $   6,563 $   6,712 $  13,035 $  13,451
  Occupancy expense           1,836     1,890     1,926     3,726     3,847
  Furniture and equipment       967       976     1,147     1,943     2,278
  Amortization of
   intangible assets          1,300     1,300     1,581     2,600     3,163
  Other real estate owned     3,115     2,749       915     5,864       963
  Insurance and assessment    1,825     1,812     2,195     3,637     3,236
  Professional fees             739       877       896     1,616     1,745
  Other general and
   administrative             2,165     1,959     2,346     4,124     4,495
                          --------- --------- --------- --------- ---------
  Total noninterest
   expense                $  18,419 $  18,126 $  17,718 $  36,545 $  33,178
                          ========= ========= ========= ========= =========

Noninterest expense for the second quarter 2010 increased by $0.3 million as compared to the first quarter 2010 and increased by $0.7 million from the second quarter 2009. These increases are primarily due to increases in other real estate owned and loan workout related expenses, mostly offset by lower costs in other categories of noninterest expense.

The $0.3 million increase in noninterest expense in the second quarter 2010 as compared to the first quarter 2010 is due mostly to a $0.4 million increase in expenses related to other real estate owned and a $0.2 million increase in other general and administrative expenses. The increase in other real estate owned expense is due to an increase in write-downs on other real estate owned properties resulting from valuation adjustments and sales. The increase in other general and administrative expenses is due mostly to higher workout related expenses. All other categories of expense declined or remained relatively flat in the second quarter 2010 as compared to the first quarter 2010.

The $0.7 million increase in noninterest expense in the second quarter 2010 as compared to the same period in 2009 is the result of a $2.2 million increase in other real estate owned expense, mostly offset by declines in all other categories of expense. The increase in other real estate owned expense is due to an increase in write-downs on other real estate owned properties resulting from valuation adjustments and sales. The $0.2 million decline in overall salaries and employee benefit expense in the second quarter 2010 as compared to the same period in 2009 is due mostly to a reduction in full time equivalent staff, as well as reductions in bonuses, incentives and restricted stock expense. Overall occupancy and furniture & equipment expense declined by $0.3 million due to lower depreciation and lease expense resulting from the reduction of leased space in our headquarters building. Amortization of intangible assets declined by $0.3 million in the current quarter as compared to the same period last year due to accelerated amortization of intangible assets associated with previous acquisitions. Overall insurance and assessments decreased by $0.4 million in the second quarter 2010 as compared to the same quarter in 2009. This reduction in cost is the result of a one-time FDIC insurance assessment in the second quarter 2009 for which the Company recorded an additional $0.9 million of expense. Although there was no similar assessment in 2010, our ongoing FDIC assessment rates are higher in 2010 as compared to 2009. The $0.2 million decline in professional fees is due mostly to lower legal costs, while the $0.2 million decline in other general and administrative expenses is due mostly to lower data processing costs.

Noninterest expense for the six months ended June 30, 2010 increased by $3.4 million compared to the same period in 2009 primarily due to a $4.9 million increase in expenses associated with other real estate owned and a $0.4 million increase in insurance and assessments, due mostly to the 2010 FDIC insurance assessment rate exceeding the prior year assessment rate including the prior year special assessment. All other categories of expense declined in the first six-months of 2010 as compared to the same period in 2009. The primary causes for these declines in overall expenses for the year-to-date period in 2010 as compared to 2009 are a reduction in full-time equivalent employees, reduced bonus and incentive expense, reduced amortization due to the use of accelerated amortization methods and other cost reduction initiatives of the Company.

Income Taxes

The effective tax benefit rate for the second quarter 2010 was 37.4% as compared to 39.1% for the same period in 2009. The effective tax benefit rate for the year-to-date period in 2010 was 38.2% as compared to 39.4% in 2009. The primary differences between the expected tax benefit rate and the actual tax benefit rate are state taxes and tax-exempt income.

Preferred Stock Dividend

Effective May 15, 2010, a non-cash preferred stock dividend was paid in the form of additional shares of Series A convertible preferred stock to holders of Series A convertible preferred stock in the amount of $1.4 million.

Balance Sheet

                 June 30,   December 31,             June 30,
                   2010        2009      % Change      2009      % Change
                ----------  ----------  ---------   ----------  ---------
                     (Dollars in thousands, except per share amounts)
Total assets    $1,983,798  $2,127,580       (6.8)% $1,944,867        2.0 %
Average assets,
 quarter-to-
 date            1,999,527   2,117,257       (5.6)%  2,011,314       (0.6)%
Loans, net of
 unearned
 discount        1,374,208   1,519,608       (9.6)%  1,651,572      (16.8)%
Total deposits   1,544,271   1,693,290       (8.8)%  1,560,730       (1.1)%


Equity ratio -
 GAAP                 9.53%       9.05%       5.3 %       7.90%      20.6 %
Tangible equity
 ratio                8.76%       8.23%       6.4 %       6.83%      28.3 %

At June 30, 2010, the Company had total assets of $2.0 billion which represented a $143.8 million decline as compared to December 31, 2009, and a $38.9 million increase as compared to June 30, 2009. The decline in assets from December 31, 2009 is mostly due to a $145.4 million decline in loans, net of unearned discount. This loan decline was due mostly to a $109.4 million decline in commercial loans and a $32.6 million decline in real estate loans.

Although total assets remained relatively flat at June 30, 2010 as compared to June 30, 2009, there was a change in the mix of assets as total loans declined by $277 million, while investment securities increased by $187 million and cash and cash equivalents increased by $138 million. Management continues to evaluate alternatives to utilize this additional low-yielding liquidity in the existing interest-rate environment in order to improve our future net interest margin. The increase in investment securities is nearly all related to purchases of mortgage-backed government agency or government-sponsored agency securities.

The GAAP equity ratio and tangible equity ratio increased at June 30, 2010 as compared to December 31, 2009. Additionally, both the GAAP equity ratio and tangible equity ratio increased significantly from June 30, 2009, primarily as a result of the issuance of $57.8 million, net of expenses, of convertible preferred stock in August 2009.

The following table sets forth the amounts of our loans outstanding
(excluding loans held for sale) at the dates indicated:



                          June 30,    March 31,   December 31,  June 30,
                            2010         2010        2009         2009
                        -----------  -----------  -----------  -----------
                                          (In thousands)
Loans on real estate:
  Residential and
   commercial           $   754,019  $   748,135  $   760,719  $   682,923
  Construction               83,389      111,231      105,612      190,197
  Equity lines of credit     51,221       53,014       54,852       55,812
Commercial loans            411,605      448,908      521,016      639,462
Agricultural loans           17,968       17,203       18,429       22,764
Lease financing               4,014        4,014        4,011        4,722
Installment loans to
 individuals                 31,936       34,986       36,175       37,878
Overdrafts                      668          612          358          569
SBA and other                21,607       19,396       20,997       20,215
                        -----------  -----------  -----------  -----------
                          1,376,427    1,437,499    1,522,169    1,654,542
Unearned discount            (2,219)      (2,428)      (2,561)      (2,970)
                        -----------  -----------  -----------  -----------
Loans, net of unearned
 discount               $ 1,374,208  $ 1,435,071  $ 1,519,608  $ 1,651,572
                        ===========  ===========  ===========  ===========

There were $888.6 million of real estate loans at June 30, 2010 as compared to $921.2 million at December 31, 2009, a decrease of $32.6 million as management continues to decrease risk related to real estate lending.

The following table sets forth the amounts of our deposits outstanding at
the dates indicated:

                             June 30,   March 31,    December 31, June 30,
                               2010        2010         2009        2009
                            ----------- ----------- ----------- -----------
                                            (In thousands)
Noninterest-bearing
 deposits                   $   338,169 $   363,059 $   366,103 $   352,185
Interest-bearing demand         171,721     165,315     171,844     142,013
Money market                    323,331     321,603     352,127     306,243
Savings                          75,338      74,537      71,816      72,143
Time                            635,712     678,370     731,400     688,146
                            ----------- ----------- ----------- -----------
Total deposits              $ 1,544,271 $ 1,602,884 $ 1,693,290 $ 1,560,730
                            =========== =========== =========== ===========

Noninterest-bearing deposits as a percentage of total deposits was 21.9% at June 30, 2010, as compared to 21.6% at December 31, 2009.

The overall decline in deposits is partially attributable to a decrease in wholesale deposits, including both brokered deposits as well as internet deposits. Brokered and internet deposits have declined by $47.9 million from December 31, 2009 to June 30, 2010. Total brokered deposits at June 30, 2010 were $219.5 million, excluding reciprocal deposits through the Certificate of Deposit Account Registry Service (CDARS), as compared to $254.6 million at December 31, 2009. The remaining decline in time deposits is primarily related to the non-renewal of other higher cost certificates of deposits, including those with special rates.

Borrowings were $164.3 million at June 30, 2010 as compared to $164.4 million at December 31, 2009, and $164.5 million at June 30, 2009. The entire balance of borrowings at each balance sheet date consisted of term advances with the Federal Home Loan Bank.

Regulatory Capital Ratios

The Company's and the subsidiary bank's capital ratios increased at June 30, 2010 as compared to December 31, 2009 due to a decrease in risk-weighted assets. All of the regulatory capital ratios are above the highest regulatory capital requirement of "well-capitalized" at June 30, 2010. The Company's and the subsidiary bank's actual capital ratios for June 30, 2010 and December 31, 2009 are presented in the table below:

                                                                 Minimum
                                                               Requirement
                          Ratio at    Ratio at      Minimum     for "Well
                          June 30,  December 31,    Capital    Capitalized"
                            2010        2009      Requirement  Institution
                          ---------  -----------  -----------  -----------

Total Risk-Based Capital
 Ratio:
   Consolidated               14.80%       13.80%        8.00%         N/A
   Guaranty Bank and
    Trust Company             13.82%       12.82%        8.00%       10.00%
Tier 1 Risk-Based Capital
 Ratio:
   Consolidated                9.77%        9.43%        4.00%         N/A
   Guaranty Bank and
    Trust Company             12.55%       11.55%        4.00%        6.00%
Leverage Ratio:
   Consolidated                7.87%        7.89%        4.00%         N/A
   Guaranty Bank and
    Trust Company             10.18%        9.66%        4.00%        5.00%

Generally, the allowance for loan losses is included in total capital for regulatory purposes; however, it is limited to 1.25% of total risk-weighted assets. At June 30, 2010, approximately $26.7 million of the subsidiary bank's allowance for loan losses is disallowed from being included in total risk-based capital under the regulatory capital rules, or approximately 1.67% of the subsidiary bank's risk-weighted assets.


Asset Quality

The following table presents selected asset quality data (excluding loans
held for sale) as of the dates indicated:

                     June 30,   March 31,  December   September  June 30,
                       2010       2010     31, 2009   30, 2009     2009
                     ---------  ---------  ---------  ---------  ---------
                                     (Dollars in thousands)

Nonaccrual loans,
 not restructured    $  64,339  $  70,500  $  59,584  $  81,035  $  52,483
Other nonperforming
 loans                   1,065        558        123        150      2,671
                     ---------  ---------  ---------  ---------  ---------

Total nonperforming
 loans (NPLs)        $  65,404  $  71,058  $  59,707  $  81,185  $  55,154
Other real estate
 owned and
 foreclosed  assets     30,298     30,918     37,192     32,246     34,746
                     ---------  ---------  ---------  ---------  ---------

Total nonperforming
 assets (NPAs)       $  95,702  $ 101,976  $  96,899  $ 113,431  $  89,900
                     =========  =========  =========  =========  =========

Accruing loans past
 due 90 days or more
 (1)                 $   1,065  $     558  $     123  $   9,140  $   2,671
                     =========  =========  =========  =========  =========

Accruing loans past
 due 30-89 days (1)  $  33,050  $  21,956  $  21,709  $  52,443  $  39,836
                     =========  =========  =========  =========  =========

Allowance for loan
 losses              $  46,866  $  52,015  $  51,991  $  49,038  $  43,041
                     =========  =========  =========  =========  =========

Selected ratios:
NPLs to loans, net
 of unearned
 discount                 4.76%      4.95%      3.93%      5.11%      3.34%
NPAs to total assets      4.82%      5.02%      4.55%      5.51%      4.62%
Allowance for loan
 losses to NPAs          48.97%     51.01%     53.65%     43.23%     47.88%
Allowance for loan
 losses to NPLs          71.66%     73.20%     87.08%     60.40%     78.04%
Allowance for loan
 losses to loans,
 net of unearned
 discount                 3.41%      3.62%      3.42%      3.09%      2.61%
Loans 30-89 days
 past due to loans,
 net of unearned
 discount                 2.40%      1.53%      1.43%      3.30%      2.41%

(1) Past due loans include both loans that are past due with respect to
payments, and loans that are past due with respect to the fact that the
loan has matured and is in the process of renewal, but continues to be
current with respect to payments.



The types of nonperforming loans (excluding loans held for sale) as of June
30, 2010 and March 31, 2010 are as follows:

                      -----------------------------------------------------
                                      Nonperforming Loans
                      -----------------------------------------------------
                            June 30, 2010              March 31, 2010
                      -------------------------- --------------------------
                        Loan            Related   Loan             Related
                      Balance  Percent Allowance Balance  Percent Allowance
                      -------- -------  -------- -------- -------  --------
                                     (Amounts in thousands)
Residential
 Construction, Land
 and Land Development $ 23,797    36.4% $    517 $ 39,931    56.2% $  4,681
Other Residential
 Loans                   3,647     5.6%      676    4,054     5.7%      649
Commercial and
 Industrial Loans       10,710    16.4%    1,802   10,661    15.0%    1,620
Commercial Real
 Estate                 26,958    41.2%      717   16,069    22.6%    3,852
Other                      292     0.4%        4      343     0.5%        -
                      -------- -------  -------- -------- -------  --------
Total                 $ 65,404   100.0% $  3,716 $ 71,058   100.0% $ 10,802
                      ======== =======  ======== ======== =======  ========



The types of loans included in the accruing loans past due 30-89 days as of
June 30, 2010 and March 31, 2010 are as follows:

                                        -----------------------------------
                                        Accruing loans past due 30-89 days
                                        -----------------------------------
                                          June 30, 2010    March 31, 2010
                                        ----------------  -----------------
                                          Loan              Loan
                                        Balance  Percent  Balance  Percent
                                        -------- -------  -------- --------
                                              (Amounts in thousands)
Residential Construction, Land and Land
 Development                            $    483     1.5% $  5,138    23.4%
Other Residential Loans                    1,219     3.7%    1,382     6.3%
Commercial and Industrial Loans            2,758     8.3%    5,027    22.9%
Commercial Real Estate                    27,290    82.6%    2,268    10.3%
Other                                      1,300     3.9%    8,141    37.1%
                                        -------- -------  -------- --------
Total                                   $ 33,050   100.0% $ 21,956   100.0%
                                        ======== =======  ======== =======

The overall level of accruing loans past due 30-89 days increased over the previous quarter. At June 30, 2010, approximately $29.3 million of the $33.1 million of accruing loans past due 30-89 days were matured and in the process of renewal. Most of this category relates to a single loan of $23.0 million at June 30, 2010. This compares to approximately $9.8 million of the $22.0 million of accruing loans past due 30-89 days at March 31, 2010, that were matured and in the process of renewal.

Net charge-offs in the second quarter 2010 were $13.5 million as compared to $13.2 million in the same quarter last year and $4.0 million in the first quarter 2010.

Impaired loans as of June 30, 2010 totaled $65.4 million compared to $71.1 million at March 31, 2010 and $59.7 million at December 31, 2009. Other real estate owned was $30.3 million at June 30, 2010 compared to $30.9 million at March 31, 2010 and $37.2 million at December 31, 2009. Overall nonperforming assets declined by $1.2 million at June 30, 2010 as compared to December 31, 2009.

The general component of the allowance for loan losses at June 30, 2010 is $43.2 million, or 92.1% of the entire allowance for loan losses, as compared to $41.2 million, or 79.2% of the allowance for loan losses at the end of the previous quarter.

The Company recorded a provision for loan losses in the second quarter 2010 of $8.4 million, as compared to $18.6 million in the same quarter in 2009. The second quarter 2010 provision for loan consisted of an $6.5 million increase in the specific component of the allowance including charge-offs on impaired loans, as well as a $1.9 million increase in the general component of the allowance due primarily to the impact of charge-offs on the historical, economic concern and concentration components of the allowance for loan losses.

Shares Outstanding

As of June 30, 2010, the Company had 52,757,233 shares of common stock outstanding, including 1,221,835 shares of unvested stock awards, but excluding 156,567 shares of common stock to be issued under its deferred compensation plan. In addition, the Company had 63,168 shares of Series A convertible preferred stock outstanding, with a liquidation value of $1,000 per share.

Non-GAAP Financial Measures

This press release includes non-GAAP financial measures related to tangible assets, including tangible book value, tangible book value (after giving effect to conversion of preferred stock), and tangible equity ratio, which exclude intangible assets.

The Company discloses these non-GAAP financial measures to provide meaningful supplemental information regarding the Company's operational performance and to enhance investors' overall understanding of the Company's core financial performance. Management believes that these non-GAAP financial measures allow for additional transparency and are used by some investors, analysts and other users of the Company's financial information as performance measures. These non-GAAP financial measures are presented for supplemental informational purposes only for understanding the Company's operating results and should not be considered a substitute for financial information presented in accordance with GAAP. These non-GAAP financial measures presented by the Company may be different from non-GAAP financial measures used by other companies.

The following non-GAAP schedule reconciles the book value per share to the
tangible book value per share and the tangible equity ratio as of the dates
indicated:

                                       June 30,   December 31,   June 30,
                                         2010         2009         2009
                                     -----------  -----------  -----------
                                             (Dollars in thousands,
                                            except per share amounts)
Tangible Book Value per Common Share
  Total stockholders' equity         $   189,005  $   192,638  $   153,607
  Less: Preferred share liquidation
   preference                            (63,168)     (60,434)           -
                                     -----------  -----------  -----------
  Stockholders' equity attributable
   to common shares                      125,837      132,204      153,607
  Less: Intangible assets                (16,622)     (19,222)     (22,337)
                                     -----------  -----------  -----------
  Tangible common equity             $   109,215  $   112,982  $   131,270
                                     ===========  ===========  ===========

  Number of common shares outstanding
   and to be issued                   52,913,800   52,952,703   52,505,524


  Number of shares of preferred stock
   outstanding                            63,168       60,434          N/A

  Number of shares of common stock to
   be issued upon conversion of
   preferred stock                    35,093,333   33,574,444          N/A

  Book value per common share        $      2.38  $      2.50  $      2.93
  Tangible book value per common
   share                             $      2.06  $      2.13  $      2.50
  Tangible book value per common
   share (after giving effect to
   conversion of preferred stock)    $      1.96  $      2.00  $      2.50

Tangible Equity Ratio
  Total assets                       $ 1,983,798  $ 2,127,580  $ 1,944,867
  Less: Intangible assets                (16,622)     (19,222)     (22,337)
                                     -----------  -----------  -----------
  Tangible assets                    $ 1,967,176  $ 2,108,358  $ 1,922,530
                                     ===========  ===========  ===========

Equity ratio - GAAP
  (Total stockholders' equity /
   total assets)                            9.53%        9.05%        7.90%
Tangible equity ratio
  (Tangible common equity +
   Preferred share liquidation
   preference) / tangible assets            8.76%        8.23%        6.83%
About Guaranty Bancorp


Guaranty Bancorp is a bank holding company that operates 34 branches in Colorado through a single bank, Guaranty Bank and Trust Company. The bank provides banking and other financial services including real estate, construction, commercial and industrial, energy, consumer and agricultural loans throughout its targeted Colorado markets to consumers and small to medium-sized businesses, including the owners and employees of those businesses. The bank also provides trust services, including personal trust administration, estate settlement, investment management accounts and self-directed IRAs. More information about Guaranty Bancorp can be found at www.gbnk.com.

Forward-Looking Statements

This press release contains forward-looking statements, which are included in accordance with the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "could," "expects," "plans," "intends," "anticipates," "believes," "estimates," "predicts," "potential," or "continue," or the negative of such terms and other comparable terminology. These forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause the Company's actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. Such factors include, among others, the following: failure to maintain adequate levels of capital and liquidity to support Company's operations; the effect of the regulatory written agreement the Company and its bank subsidiary have entered into and potential future supervisory action against the Company or its bank subsidiary; general economic and business conditions in those areas in which the Company operates; demographic changes; competition; fluctuations in interest rates; continued ability to attract and employ qualified personnel; ability to receive regulatory approval for our bank subsidiary to declare dividends to the Company; adequacy of our allowance for loan losses, changes in credit quality and the effect of credit quality on our provision for credit losses and allowance for loan losses; changes in governmental legislation or regulation, including, but not limited to, any increase in FDIC insurance premiums; changes in accounting policies and practices; changes in the deferred tax asset valuation allowance; changes in business strategy or development plans; changes in the securities markets; changes in consumer spending, borrowing and savings habits; the availability of capital from private or government sources; competition for loans and deposits and failure to attract or retain loans and deposits; changes in the financial performance and/or condition of our borrowers and the ability of our borrowers to perform under the terms of their loans and other terms of credit agreements; political instability, acts of war or terrorism and natural disasters; and additional "Risk Factors" referenced in the Company's most recent Annual Report on Form 10-K filed with the Securities and Exchange Commission, as supplemented from time to time. When relying on forward-looking statements to make decisions with respect to the Company, investors and others are cautioned to consider these and other risks and uncertainties. The Company can give no assurance that any goal or plan or expectation set forth in forward-looking statements can be achieved and readers are cautioned not to place undue reliance on such statements, which speak only as of the date made. The forward-looking statements are made as of the date of this press release, and the Company does not intend, and assumes no obligation, to update the forward-looking statements or to update the reasons why actual results could differ from those projected in the forward-looking statements.

                    GUARANTY BANCORP AND SUBSIDIARIES
                  Unaudited Consolidated Balance Sheets


                                       June 30,   December 31,   June 30,
                                         2010         2009         2009
                                     -----------  -----------  -----------
                                                 (In thousands)
Assets
Cash and due from banks              $   184,507  $   234,483  $    28,403
Federal funds sold                           194            -       18,693
                                     -----------  -----------  -----------
      Cash and cash equivalents          184,701      234,483       47,096
                                     -----------  -----------  -----------

Securities available for sale, at
 fair value                              281,215      221,134       97,461
Securities held to maturity               13,897        9,942       10,929
Bank stocks, at cost                      17,181       17,160       16,562
                                     -----------  -----------  -----------
      Total investments                  312,293      248,236      124,952
                                     -----------  -----------  -----------

Loans, net of unearned discount        1,374,208    1,519,608    1,651,572
  Less allowance for loan losses         (46,866)     (51,991)     (43,041)
                                     -----------  -----------  -----------
      Net loans                        1,327,342    1,467,617    1,608,531
                                     -----------  -----------  -----------

Loans held for sale                        1,150        9,862        5,250
Premises and equipment, net               58,799       60,267       61,903
Other real estate owned and
 foreclosed assets                        30,298       37,192       34,746
Other intangible assets, net              16,622       19,222       22,337
Other assets                              52,593       50,701       40,052
                                     -----------  -----------  -----------
      Total assets                   $ 1,983,798  $ 2,127,580  $ 1,944,867
                                     ===========  ===========  ===========

Liabilities and Stockholders' Equity
Liabilities:
  Deposits:
    Noninterest-bearing demand       $   338,169  $   366,103  $   352,185
    Interest-bearing demand              495,052      523,971      448,256
    Savings                               75,338       71,816       72,143
    Time                                 635,712      731,400      688,146
                                     -----------  -----------  -----------
      Total deposits                   1,544,271    1,693,290    1,560,730
                                     -----------  -----------  -----------
Securities sold under agreements to
 repurchase and federal funds
 purchased                                17,247       22,990       13,071
Borrowings                               164,276      164,364      164,459
Subordinated debentures                   41,239       41,239       41,239
Interest payable and other
 liabilities                              27,760       13,059       11,761
                                     -----------  -----------  -----------
      Total liabilities                1,794,793    1,934,942    1,791,260
                                     -----------  -----------  -----------

Stockholders' equity:
  Preferred stock and Additional
   paid-in capital - Preferred stock      61,961       59,227            -
  Common stock and Additional
   paid-in capital - Common stock        618,996      618,408      617,664
  Shares to be issued for deferred
   compensation obligations                  237          199          120
  Accumulated deficit                   (391,548)    (382,599)    (362,424)
  Accumulated other comprehensive
   income (loss)                           1,844         (143)         691
  Treasury Stock                        (102,485)    (102,454)    (102,444)
                                     -----------  -----------  -----------
      Total stockholders' equity         189,005      192,638      153,607
                                     -----------  -----------  -----------
      Total liabilities and
       stockholders' equity          $ 1,983,798  $ 2,127,580  $ 1,944,867
                                     ===========  ===========  ===========




                    GUARANTY BANCORP AND SUBSIDIARIES
              Unaudited Consolidated Statements of Operations


                              Three Months Ended       Six Months Ended
                                   June 30,                June 30,
                            ----------------------  ----------------------
                               2010        2009        2010        2009
                            ----------  ----------  ----------  ----------
                              (In thousands, except share and per share
                                                data)

Interest income:
  Loans, including fees     $   19,449  $   23,208  $   40,233  $   46,284
  Investment securities:
    Taxable                      1,615         590       3,131       1,316
    Tax-exempt                     704         765       1,424       1,532
  Dividends                        182         198         367         486
  Federal funds sold and
   other                           103          14         219          17
                            ----------  ----------  ----------  ----------
    Total interest income       22,053      24,775      45,374      49,635
                            ----------  ----------  ----------  ----------
Interest expense:
  Deposits                       3,994       6,910       8,707      14,035
  Securities sold under
   agreement to repurchase
   and federal funds
   purchased                        33          31          76          69
  Borrowings                     1,314       1,312       2,615       2,633
  Subordinated debentures          579         662       1,211       1,320
                            ----------  ----------  ----------  ----------
    Total interest expense       5,920       8,915      12,609      18,057
                            ----------  ----------  ----------  ----------
    Net interest income         16,133      15,860      32,765      31,578
Provision for loan losses        8,400      18,605      12,400      21,110
                            ----------  ----------  ----------  ----------
    Net interest income,
     after provision for
     loan losses                 7,733      (2,745)     20,365      10,468
Noninterest income:
  Customer service and
   other fees                    2,254       2,354       4,468       5,033
  Gain (loss) on sale of
   securities                        1           -          15           -
  Gain on sale of loans          1,196           -       1,196           -
  Other                            274         277         468         492
                            ----------  ----------  ----------  ----------
    Total noninterest
     income                      3,725       2,631       6,147       5,525
Noninterest expense:
  Salaries and employee
   benefits                      6,472       6,712      13,035      13,451
  Occupancy expense              1,836       1,926       3,726       3,847
  Furniture and equipment          967       1,147       1,943       2,278
  Amortization of
   intangible assets             1,300       1,581       2,600       3,163
  Other real estate owned,
   net                           3,115         915       5,864         963
  Insurance and assessments      1,825       2,195       3,637       3,236
  Professional fees                739         896       1,616       1,745
  Other general and
   administrative                2,165       2,346       4,124       4,495
                            ----------  ----------  ----------  ----------
    Total noninterest
     expense                    18,419      17,718      36,545      33,178
                            ----------  ----------  ----------  ----------
    Loss before income
     taxes                      (6,961)    (17,832)    (10,033)    (17,185)
Income tax benefit              (2,607)     (6,975)     (3,834)     (6,764)
                            ----------  ----------  ----------  ----------
    Net loss                    (4,354)    (10,857)     (6,199)    (10,421)
Preferred stock dividends       (1,390)          -      (2,750)          -
                            ----------  ----------  ----------  ----------
Net loss applicable to
 common stockholders        $   (5,744) $  (10,857) $   (8,949) $  (10,421)
                            ==========  ==========  ==========  ==========


Loss per common
 share-basic:               $    (0.11) $    (0.21) $    (0.17) $    (0.20)
Loss per common
 share-diluted:                  (0.11)      (0.21)      (0.17)      (0.20)


Weighted average common
 shares outstanding-basic   51,660,603  51,339,542  51,633,972  51,312,847
Weighted average common
 shares outstanding-diluted 51,660,603  51,339,542  51,633,972  51,312,847




                    GUARANTY BANCORP AND SUBSIDIARIES
              Unaudited Consolidated Average Balance Sheets


                     ------------------------------------------------------
                               QTD Average                YTD Average
                     -------------------------------- ---------------------
                     June 30,   December   June 30,   June 30,   June 30,
                       2010     31, 2009     2009       2010       2009
                     ---------- ---------- ---------- ---------- ----------
                                         (In thousands)
Assets
Interest earning
 assets
 Loans, net of
  unearned discount  $1,418,768 $1,578,761 $1,733,168 $1,455,494 $1,770,738
 Securities             286,469    228,608    132,231    266,107    136,607
 Other earning
  assets                161,611    176,049     16,175    175,878     10,704
                     ---------- ---------- ---------- ---------- ----------
Average earning
 assets               1,866,848  1,983,418  1,881,574  1,897,479  1,918,049
Other assets            132,679    133,839    129,740    135,563    120,298
                     ---------- ---------- ---------- ---------- ----------

Total average assets $1,999,527 $2,117,257 $2,011,314 $2,033,042 $2,038,347
                     ========== ========== ========== ========== ==========

Liabilities and
 Stockholders'
 Equity
Average liabilities:
Average deposits:
 Noninterest-bearing
  deposits           $  352,171 $  363,177 $  410,517 $  352,551 $  421,239
 Interest-bearing
  deposits            1,218,176  1,320,410  1,203,107  1,249,972  1,215,108
                     ---------- ---------- ---------- ---------- ----------
 Average deposits     1,570,347  1,683,587  1,613,624  1,602,523  1,636,347
Other interest-
 bearing liabilities    223,435    223,835    222,234    224,142    226,283
Other liabilities        14,045     11,979     10,472     13,576     11,294
                     ---------- ---------- ---------- ---------- ----------
Total average
 liabilities          1,807,827  1,919,401  1,846,330  1,840,241  1,873,924
Average
 stockholders'
 equity                 191,700    197,856    164,984    192,801    164,423
                     ---------- ---------- ---------- ---------- ----------
Total average
 liabilities and
 stockholders'
 equity              $1,999,527 $2,117,257 $2,011,314 $2,033,042 $2,038,347
                     ========== ========== ========== ========== ==========




                             GUARANTY BANCORP
                    Unaudited Credit Quality Measures


                                            Quarter Ended
                          ------------------------------------------------
                          June 30,  March 31, December September  June 30,
                            2010      2010    31, 2009  30, 2009    2009
                          --------  --------  --------  --------  --------
                                       (Dollars in thousands)
Nonaccrual loans and
 leases, not
 restructured             $ 64,339  $ 70,500  $ 59,584  $ 81,035  $ 52,483
Other nonperforming loans    1,065       558       123       150     2,671
                          --------  --------  --------  --------  --------
  Total nonperforming
   loans                  $ 65,404  $ 71,058  $ 59,707  $ 81,185  $ 55,154
                          --------  --------  --------  --------  --------
Other real estate owned
 and foreclosed  assets     30,298    30,918    37,192    32,246    34,746
                          --------  --------  --------  --------  --------
  Total nonperforming
   assets                 $ 95,702  $101,976  $ 96,899  $113,431  $ 89,900
                          ========  ========  ========  ========  ========


Impaired loans            $ 65,404  $ 71,058  $ 59,707  $ 81,185  $ 55,154
 Allocated allowance for
  loan losses               (3,716)  (10,802)   (6,603)   (7,515)   (7,291)
                          --------  --------  --------  --------  --------
  Net investment in
   impaired loans         $ 61,688  $ 60,256  $ 53,104  $ 73,670  $ 47,863
                          ========  ========  ========  ========  ========


Accruing loans past due
 90 days or more          $  1,065  $    558  $    123  $  9,140  $  2,671
                          ========  ========  ========  ========  ========


Accruing loans past due
 30-89 days               $ 33,050  $ 21,956  $ 21,709  $ 52,443  $ 39,836
                          ========  ========  ========  ========  ========


Charged-off loans         $ 13,918  $  4,271  $  7,618  $ 14,618  $ 13,509
 Recoveries                   (369)     (295)     (566)     (615)     (347)
                          --------  --------  --------  --------  --------
  Net charge-offs         $ 13,549  $  3,976  $  7,052  $ 14,003  $ 13,162
                          ========  ========  ========  ========  ========


Provision for loan loss   $  8,400  $  4,000  $ 10,005  $ 20,000  $ 18,605
                          ========  ========  ========  ========  ========


Allowance for loan
 losses                   $ 46,866  $ 52,015  $ 51,991  $ 49,038  $ 43,041
                          ========  ========  ========  ========  ========


Allowance for loan
 losses to loans, net of
 unearned discount            3.41%     3.62%     3.42%     3.09%     2.61%
Allowance for loan losses
 to nonaccrual  loans        72.84%    73.78%    87.26%    60.51%    82.01%
Allowance for loan losses
 to  nonperforming assets    48.97%    51.01%    53.65%    43.23%    47.88%
Allowance for loan losses
 to  nonperforming loans     71.66%    73.20%    87.08%    60.40%    78.04%
Nonperforming assets to
 loans, net of  unearned
 discount, and other
 real estate owned            6.81%     6.96%     6.22%     7.00%     5.33%
Nonperforming assets to
 total assets                 4.82%     5.02%     4.55%     5.51%     4.62%
Nonaccrual loans to
 loans, net of  unearned
 discount                     4.68%     4.91%     3.92%     5.11%     3.18%
Nonperforming loans to
 loans, net of  unearned
 discount                     4.76%     4.95%     3.93%     5.11%     3.34%
Annualized net
 charge-offs to average
 loans                        3.83%     1.08%     1.77%     3.42%     3.05%


Contact Information: Contact: Daniel M. Quinn President & Chief Executive Officer 1331 Seventeenth Street, Suite 300 Denver, CO 80202 303/313-6763 Paul W. Taylor E.V.P., Chief Financial & Operating Officer & Secretary 1331 Seventeenth Street, Suite 300 Denver, CO 80202 303/293-5563

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