Southeastern Bank Financial Corp. Reports First Quarter 2007 Earnings


AUGUSTA, Ga., April 20, 2007 (PRIME NEWSWIRE) -- Southeastern Bank Financial Corp. (OTCBB:SBFC), the holding company for Georgia Bank & Trust Company of Augusta and Southern Bank & Trust, today reported quarterly net income of $2.8 million for the three months ended March 31, 2007, an increase of 12.2 percent from $2.5 million in the first quarter of 2006. Diluted earnings per share for the first quarter of 2007 were $0.50, an 8.7 percent increase from $0.46 for the same period last year.

"We continued on our path of solid, stable growth during the first quarter of 2007," said R. Daniel Blanton, president and chief executive officer. "After a period of expansionary activity, our focus has been on consolidating that development and focusing on the fundamentals of community banking -- delivering valuable banking products and services through a friendly, personalized approach while supporting the communities in which we operate."

Total assets at March 31, 2007, were $1.1 billion, an increase of $185.6 million, or 20.1 percent, from a year ago, and $66.4 million, or 6.4 percent, from Dec. 31, 2006. Loans outstanding at the end of the first quarter were $774.2 million, and total deposits were $874.6 million, an increase of 3.2 percent and 9.1 percent, respectively, from Dec. 31, 2006.

Net interest income for the first quarter of 2007 was $9.1 million, up 13.5 percent from the same period a year ago. Noninterest income for the quarter was $3.6 million, an increase of 11.9 percent over the first quarter of 2006. Noninterest expense was $7.8 million in the first quarter of 2007, an increase of $656,899 from a year ago.

Return on average assets (ROA) was 1.06 percent for the first quarter of 2007, and return on average shareholders' equity (ROE) was 13.97 percent.

"The ongoing growth in our core deposits and loans continues to be driven by the strength of our markets and our service-oriented approach to community banking," said Blanton. "The solid increase in our noninterest income during the first quarter reflects the continued success of our retail investment and trust service offerings."

About Southeastern Bank Financial Corp.

Southeastern Bank Financial Corp. is the $1.1 billion-asset bank holding company of Georgia Bank & Trust Company of Augusta (GB&T) and Southern Bank & Trust (SB&T). GB&T is the largest locally owned and operated community bank in the Augusta metro market, with eight full-service Augusta-area offices and an office in Athens, Ga. SB&T is a full-service, federally chartered thrift serving the Aiken County, S.C., market. The company also has mortgage operations in Augusta and Savannah. The banks focus primarily on real estate, commercial and consumer loans to individuals, small to medium-sized businesses and professionals, and also provide wealth management and trust services. The company's common stock is publicly traded on the OTC Bulletin Board under the symbol SBFC. For more information, please visit the company's Web site, www.georgiabankandtrust.com.

Safe Harbor Statement -- Forward-Looking Statements

Statements made in this release by Southeastern Bank Financial Corporation (The Company) other than those concerning historical information, should be considered forward-looking and subject to various risks and uncertainties. Such forward-looking statements are made based upon management's belief as well as assumptions made by, and information currently available to, management pursuant to "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995. The Company's actual results may differ materially from the results anticipated in forward-looking statements due to a variety of factors, including: unanticipated changes in the Bank's local economy and in the national economy; governmental monetary and fiscal policies; deposit levels, loan demand, loan collateral values and securities portfolio values; difficulties in interest rate risk management; difficulties in expanding our operations into new geographic areas and dealing with an additional regulatory agency; the effects of competition in the banking business; changes in governmental regulation relating to the banking industry, including regulations relating to branching and acquisitions; failure of assumptions underlying the establishment of reserves for loan losses, including the value of collateral underlying delinquent loans; and other factors. The Company cautions that such factors are not exclusive. The Company does not undertake to update any forward-looking statement that may be made from time to time by, or on behalf of, the Company.



       SOUTHEASTERN BANK FINANCIAL CORPORATION AND SUBSIDIARIES

                      Consolidated Balance Sheets

                                          March 31,
                                            2007         December 31,
             Assets                     (Unaudited)          2006
                                       --------------   --------------

 Cash and due from banks                 $ 27,550,298     $ 25,709,915
 Federal funds sold                        52,027,000       14,688,000
 Interest-bearing deposits
   in other banks                             512,690          512,690
                                       --------------   --------------
       Cash and cash
        equivalents                        80,089,988       40,910,605

 Investment securities

    Available-for-sale                    203,052,083      199,135,716
    Held-to-maturity, at cost
     (fair values of
     $1,988,286 and
     $3,048,196, respectively)              1,935,488        2,970,619

 Loans held for sale                        9,870,968       14,857,315

 Loans                                    764,287,169      735,111,615
    Less allowance for loan
     losses                               (10,273,905)      (9,776,779)
                                       --------------   --------------
         Loans, net                       754,013,264      725,334,836

 Premises and equipment, net               23,955,291       23,402,588
 Accrued interest receivable                5,900,961        5,982,654
 Bank-owned life insurance                 16,146,854       15,982,052
 Restricted equity securities               5,011,981        4,936,281
 Other assets                               7,606,427        7,689,596
                                       --------------   --------------
                                       $1,107,583,305   $1,041,202,262
                                       ==============   ==============

         Liabilities and Stockholders' Equity

 Deposits

    Noninterest-bearing                 $ 111,366,348    $ 106,846,160
    Interest-bearing:
       NOW accounts                       131,914,257      119,334,300
       Savings                            282,749,595      255,065,766
       Money management
        accounts                           50,245,625       45,897,176
       Time deposits over
        $100,000                          210,766,546      193,860,714
       Other time deposits                 87,589,731       80,758,973
                                       --------------   --------------
                                          874,632,102      801,763,089

 Federal funds purchased and
  securities sold under
  repurchase agreements                    61,328,650       70,019,551
 Advances from Federal Home
  Loan Bank                                60,000,000       60,000,000
 Other borrowed funds                         900,000        1,000,000
 Accrued interest payable and
  other liabilities                         8,925,585        9,495,498
 Subordinated debentures                   20,000,000       20,000,000
                                       --------------   --------------
         Total liabilities              1,025,786,337      962,278,138
                                       --------------   --------------

 Stockholders' equity:
   Common stock, $3.00 par
    value; 10,000,000 shares
    authorized; 5,434,045 and
    5,433,285 shares issued
    in 2007 and 2006,
    respectively; 5,432,945
    and 5,432,854 shares
    outstanding in 2007 and
    2006, respectively                     16,302,135       16,299,855
   Additional paid-in capital              39,103,814       38,989,058
   Retained earnings                       27,339,916       25,287,006
   Treasury stock, at cost;
    1100 and 431 shares in
    2007 and 2006,
    respectively                              (42,350)         (16,809)
   Accumulated other
    comprehensive loss, net                  (906,547)      (1,634,986)
                                       --------------   --------------

         Total stockholders'
          equity                           81,796,968       78,924,124
                                       --------------   --------------

                                       $1,107,583,305   $1,041,202,262
                                       ==============   ==============


     SOUTHEASTERN BANK FINANCIAL CORPORATION AND SUBSIDIARIES

                   Consolidated Statements of Income

                              (Unaudited)


                                              Three Months Ended
                                                   March 31,
                                          ----------------------------
                                             2007             2006
                                          ------------    ------------
 Interest income:
    Loans, including fees                 $ 15,503,670    $ 11,812,088
    Investment securities                    2,611,334       2,456,072
    Federal funds sold                         366,082         150,593
    Interest-bearing deposits
     in other banks                              6,490           7,975
                                          ------------    ------------
          Total interest income             18,487,576      14,426,728
                                          ------------    ------------

 Interest expense:
    Deposits                                 7,492,193       4,918,651
    Federal funds purchased
      and securities sold
      under repurchase
      agreements                               867,145         683,908
    Other borrowings                         1,074,739         846,988
                                          ------------    ------------
          Total interest expense             9,434,077       6,449,547
                                          ------------    ------------

          Net interest income                9,053,499       7,977,181

 Provision for loan losses                     575,798         503,792
                                          ------------    ------------
          Net interest income
            after provision
            for loan losses                  8,477,701       7,473,389
                                          ------------    ------------

 Noninterest income:
    Service charges and fees
      on deposits                            1,397,016       1,352,144
    Gain on sales of loans                   1,284,278       1,254,345
    Investment securities
     gains, net                                 33,191             --
    Retail investment income                   323,239         167,411
    Trust service fees                         273,536         192,465
    Increase in cash surrender
     value of bank-owned life
     insurance                                 164,802         139,270
    Miscellaneous income                       167,679         149,625
                                          ------------    ------------
          Total noninterest
           income                            3,643,741       3,255,260
                                          ------------    ------------

 Noninterest expense:
    Salaries and other
     personnel expense                       4,795,507       4,439,980
    Occupancy expenses                         760,344         748,736
    Other operating expenses                 2,266,935       1,977,171
                                          ------------    ------------
          Total noninterest
           expense                           7,822,786       7,165,887
                                          ------------    ------------

          Income before income
            taxes                            4,298,656       3,562,762

 Income tax expense                          1,539,376       1,102,787
                                          ------------    ------------

          Net income                       $ 2,759,280     $ 2,459,975
                                          ============    ============

 Basic net income per share                     $ 0.51          $ 0.47
                                          ============    ============

 Diluted net income per share                   $ 0.50          $ 0.46
                                          ============    ============

 Weighted average common
  shares outstanding                         5,433,639       5,273,688
                                          ============    ============

 Weighted average number of
   common and common
   equivalent shares
   outstanding                               5,429,671       5,327,383
                                          ============    ============


       SOUTHEASTERN BANK FINANCIAL CORPORATION AND SUBSIDIARIES

                 Consolidated Statements of Cash Flows

                              (Unaudited)

                                           Three Months Ended March 31,
                                              2007            2006
                                          ------------    ------------
 Cash flows from operating
  activities:

 Net income                                $ 2,759,280     $ 2,459,975
  Adjustments to reconcile
   net income to net cash
   provided by operating
    activities
    Depreciation                               367,394         376,947
    Provision for loan losses                  575,798         503,792
    Net accretion of discount
     on investment securities                  (64,551)        (50,439)
    Increase in CSV of bank
     owned life insurance                     (164,802)       (139,270)
    Stock options compensation
     cost                                      133,809          69,706
    Loss (Gain) on disposal
     of premises and equipment                  43,016          (2,941)
    Gain on sales of loans                  (1,284,278)     (1,254,345)
    Real estate loans
     originated for sale                   (63,281,103)    (60,698,915)
    Proceeds from sales of
     real estate loans                      69,551,728      67,629,556
    Decrease in accrued
     interest receivable                        81,693          14,230
    Decrease (Increase) in
     other assets                               63,720        (707,038)
    (Decrease) Increase in
     accrued interest payable
     and other liabilities                    (569,913)         36,823
                                          ------------    ------------
       Net cash provided by
         operating activities                8,211,791       8,238,081
                                          ------------    ------------

 Cash flows from investing activities:

    Proceeds from maturities
     of available for sale
     securities                             15,697,534       6,420,409
    Proceeds from maturities
     of held-to-maturity
     securities                              1,035,000            --
    Purchase of available for
     sale securities                       (18,563,981)    (12,611,248)
    Purchase of Federal Home
     Loan Bank stock                           (75,700)            --
    Net increase in loans                  (29,491,577)    (31,576,989)
    Purchase of Bank-owned
     life insurance                                --       (3,500,000)
    Additions to premises and
     equipment                                (971,313)       (295,887)
    Proceeds from sale of
     premises and equipment                      8,200           6,638
                                          ------------    ------------
        Net cash used in
         investing activities              (32,361,837)    (41,557,077)
                                          ------------    ------------
 Cash flows from financing activities:

    Net increase in deposits                72,869,013      61,448,017
    Net decrease in federal
     funds purchased and
     securities sold under
     repurchase agreements                  (8,690,901)    (10,527,362)
    Payments of Federal Home
     Loan Bank advances                            --       (5,000,000)
    Proceeds from subordinated
     debentures                                    --       10,000,000
    Principal payments on
     other borrowed funds                     (100,000)       (650,000)
    Purchase of treasury stock                 (42,350)            --
    Payment of cash dividends                 (706,370)       (685,853)
    Proceeds from stock
     options exercised                              37         164,088
                                          ------------    ------------
        Net cash provided by
         financing activities               63,329,429      54,748,890
                                          ------------    ------------
        Net increase in cash
         and cash equivalents             $ 39,179,383    $ 21,429,894

 Cash and cash equivalents at
   beginning of period                      40,910,605      22,563,056
                                          ------------    ------------
 Cash and cash equivalents at
   end of period                          $ 80,089,988    $ 43,992,950
                                          ============    ============

 Supplemental disclosures of
  cash paid during the period
  for:

    Interest                               $ 9,763,822     $ 6,605,609
                                          ============    ============

    Income taxes                             $ 816,891       $ 445,000
                                          ============    ============


            

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