Riverview Bancorp Reports Second Quarter Results


VANCOUVER, Wash., Oct. 20, 2008 (GLOBE NEWSWIRE) -- Riverview Bancorp, Inc. (Nasdaq:RVSB) today reported that a $7.2 million addition to its loan loss reserve and a $3.4 million non-cash other than temporary impairment (OTTI) charge on an investment security, generated a net loss of $4.2 million, or $0.39 per diluted share, in the second quarter of fiscal 2009, compared to earnings of $2.4 million, or $0.22 per diluted share, in the second quarter of fiscal 2008. For the first six months of fiscal 2009, net losses were $3.4 million, or $0.32 per diluted share, compared to earnings of $5.3 million, or $0.47 per diluted share, in the first six months of fiscal 2008.

"Riverview's underlying business and core fundamentals remain a strength for the Bank, despite the reduced earnings during the quarter," said Pat Sheaffer, Chairman and CEO. "During the recent quarter we continued to further expand our customer relationships with solid growth in both loans and deposits. Our stable net interest margin remains a core strength for the Bank and management has continued to focus on reducing controllable expenses."

Riverview's liquidity position remains strong and we continue to maintain capital levels in excess of the well-capitalized regulatory threshold. In addition to our solid customer base, management has the ability to access many additional sources of liquidity, including additional borrowings from the FHLB, the sale of certain available for sale securities, borrowings at correspondent banks and wholesale markets including brokered deposits. Currently, the Bank has $200 million of additional liquidity available, or 22.3% of total assets. The Bank's actual and required minimum capital amounts and ratios are presented in the following table.



                                        Adequately           Well
 September 30, 2008        Actual       Capitalized       Capitalized
 ------------------  ---------------  ---------------  ---------------
                      Amount   Ratio   Amount   Ratio   Amount   Ratio

 Total Capital (To
  Risk-Weighted
  Assets)            $86,301  10.70%  $64,527   8.00%  $80,659  10.00%
 Tier 1 Capital (To
  Risk-Weighted
  Assets)             76,216   9.45%   33,263   4.00%   48,395   6.00%
 Tier 1 Capital (To
  Adjusted Tangible
  Assets)             76,216   8.86%   34,423   3.00%   43,029   5.00%

"The decision to increase our loan loss provision was prompted by a number of factors and was primarily a result of current economic conditions, the slowdown in residential real estate sales, an extensive analysis of our loan portfolio, as well as our methodology for determining the level of our allowance for loan losses," said Sheaffer. "We believe that strengthening our allowance for loan losses is prudent at this time in light of the continuing weakness in the residential development and housing markets as well as the overall economy. Timely identification and resolution of problem loans remains a high priority for Riverview and its entire management team. Riverview's capital levels and core business fundamentals remain strong and bolstering our allowance for loan losses will position us for continued growth over the long run."

The investment security for which a non-cash impairment charge has been recognized is a trust preferred pooled security issued by other bank holding companies, is classified as available for sale and has a par value of $5.0 million. In September 2008, the investment rating of the security was lowered from "A1" to "Baa3" by one rating agency. Additionally, since June 30, 2008, two of the twenty issuers of the security invoked their original contractual right to defer interest payments and one issuer has defaulted. However, the tranche of the security held by Riverview continues to pay as agreed. Although management believes it is possible that all principal and interest will be received, and the Company has the ability and intention to continue to hold the security until there is a recovery in fair value, general market concerns over these and similar types of securities, as well as a lowering of the investment rating for this specific security, has caused the fair value to decline severely enough to warrant an OTTI charge. Consequently, management chose to book a $3.4 million OTTI charge bringing the value of the security to $1.6 million. Management does not believe that the recognition of this impairment charge has any other implications for the Company's business fundamentals or its outlook.

Riverview does not have sub-prime residential real estate in its loan portfolio and does not believe that it has any direct exposure to sub-prime lending in its Mortgage Backed Securities portfolio. Other than the trust preferred pooled security discussed above, the Company does not have any other investment securities of concern. Mortgage backed securities totaled $5.3 million, or 0.59% of total assets at September 30, 2008. Riverview does not have any exposure to Government Sponsored Enterprise (GSE) securities in its investment portfolio.

Credit Quality

Non-performing assets were $22.8 million, or 2.54% of total assets, at September 30, 2008, compared to $23.6 million, or 2.67% of total assets, at June 30, 2008, and $206,000, or 0.03% of total assets, at September 30, 2007. Total non-performing assets consist of twenty six loans to twenty two borrowers, which includes eight land-acquisition and development loans totaling $15.7 million, three construction loans totaling $1.6 million, two commercial loans totaling $1.2 million and five other real estate mortgage loans totaling $2.7 million. All of the loans are to borrowers located in Oregon and Washington, with the exception of one land acquisition and development loan totaling $1.4 million to a Washington borrower who has property located in Southern California. Riverview had $699,000 in other real estate owned (OREO) at the end of September 2008.

"We significantly increased our provision for loan losses to account for higher levels of non-performing loans compared to a year ago," said Dave Dahlstrom, Executive Vice-President and CCO. "These problem loans are limited to a few lending relationships and are not a trend in the overall loan portfolio. We remain focused on reducing the level of our non-performing assets as we continue to work closely with our borrowers to help mitigate losses."

The allowance for loan losses, including unfunded loan commitments of $286,000, was $16.4 million, or 2.08% of total loans at the end of the second quarter, compared to $13.4 million, or 1.73% of total loans at June 30, 2008 and $9.5 million, or 1.36% of total loans, at September 30, 2007. "We believe that the allowance for loan losses is adequate and appropriate based on our current analysis of the loan portfolio's credit quality, current economic conditions, and underlying collateral values," noted Dahlstrom. Net loan charge-offs were $4.2 million for the quarter ended September 30, 2008, compared to $330,000 for the previous linked quarter and $66,000 for the second quarter a year ago.

Shareholders' Equity

Shareholders' equity was $88.1 million at September 30, 2008, compared to $92.6 million a year ago. Book value per share was $8.06 at the end of September 2008, compared to $8.42 a year earlier. Tangible book value per share was $5.65 at quarter-end, compared to $6.01 a year earlier.

Operating Results

Net interest income for the second quarter of fiscal 2009 was $8.6 million, compared to $8.7 million in the second quarter a year ago. For the first six months of fiscal 2009, net interest income was $17.0 million compared to $17.5 million for the same period in fiscal 2008. The decline in net interest income is due in part to interest-bearing assets re-pricing down faster than interest-bearing liabilities as the Federal Reserve cut rates over the last 12 months, as well as the increased level of nonperforming assets. The reversal of interest on loans placed on non-accrual status during the quarter accounted for a four basis point decrease in the quarterly net interest margin. For the second quarter of fiscal 2009, the net interest margin was 4.18% compared to 4.20% in the previous linked quarter and 4.72% in the second quarter a year ago. For the first six months of fiscal 2009 the net interest margin was 4.19% compared to 4.78% in the first six months of fiscal 2008.

Excluding the impact of the $3.4 million OTTI charge, non-interest income was $2.1 million for the three months ended September 30, 2008, compared to $2.2 million for the same quarter a year ago. For the first six months of fiscal 2009, total non-interest income was $4.3 million, excluding the impact of the OTTI charge, compared to $4.5 million for the first six months of 2008. "For the first half of fiscal 2009, fee income from Riverview Asset Management Corp. increased 10.4% compared to the same period a year ago, but was offset by a $518,000 decline in mortgage broker loan fees, reflecting the continued slowdown in the real estate market," said Ron Wysaske, President and COO.

Non-interest expense improved to $6.7 million in the second quarter of fiscal 2009, compared to $6.8 million in the second quarter of fiscal 2008. Decreases in salaries and employee benefits of $168,000 were offset by increased FDIC insurance premiums of $138,000. Riverview's efficiency ratio, excluding the effects of the non-cash impairment charge, improved slightly to 62.44% for the quarter ended September 30, 2008, compared to 62.61% for the same period in prior year. Management continues to focus on managing controllable costs. "We have been able to keep our operating expenses in line in fiscal 2009, even reducing them from year ago levels," said Wysaske. "The reduction in net income and earnings per share is mostly attributable to the increased credit cost and the investment security impairment charge."

Balance Sheet Review

"Our land development and construction portfolios continue to decline as planned," said Dahlstrom. "We continue to grow the loan portfolio at a more moderate pace than the double digit growth of the past few years, with the focus of keeping the portfolio in high quality and well-diversified assets." Net loans increased 12% to $770 million at September 30, 2008, compared to $687 million a year ago. Commercial loans accounted for 72% and construction loans accounted for 17% of the total loan portfolio at September 30, 2008, compared to 66% and 23% respectively, a year earlier.

"During the quarter, we further reduced our exposure to real estate construction and shrunk that portfolio to $135 million at quarter-end from $142 million at June 30, 2008 and $162 million at the end of September 2007," added Dahlstrom. "We should continue to see reductions in our construction portfolio as we focus on other lending opportunities."

"We have continued to focus on deposit growth by expanding our commercial and retail banking products," said Wysaske. "During the second quarter we began offering Certificate of Deposit Registry Service (CDARS(tm)) deposits. Through the CDARS(tm) program, our customers can now access FDIC insurance up to $50 million." Deposits grew at an annualized rate of 5.1% during the second quarter, increasing $8 million to $637 million at September 30, 2008, compared to $629 million at June 30, 2008. Transaction accounts represent 56% of all deposits with non-interest checking balances and interest bearing checking balances each representing 13% of total deposits.

About Riverview

Riverview Bancorp, Inc. (www.riverviewbank.com) is headquartered in Vancouver, Washington - just north of Portland, Oregon on the I-5 corridor. With assets of $896 million, it is the parent company of the 85 year-old Riverview Community Bank, as well as Riverview Mortgage and Riverview Asset Management Corp. There are 18 branches, including ten in fast growing Clark County, three in the Portland metropolitan area and four lending centers. The Bank offers true community banking services, focusing on providing the highest quality service and financial products to commercial and retail customers.

Financial measures that exclude OTTI charges are non-GAAP measures. To provide investors with a broader understanding of earnings, the Company provided non-GAAP financial measures for non-interest income and the efficiency ratio, along with the GAAP measure of non-interest income and the efficiency ratio, because OTTI charges are not likely to occur in normal operations. Management believes that these non-GAAP financial measures are useful to investors because they allow for greater transparency, facilitate comparisons to prior periods and competitor's results and assist in forecasting performance for future periods because they exclude items we believe to be outside the normal operating results.

Statements concerning future performance, developments or events, concerning expectations for growth and market forecasts, and any other guidance on future periods, constitute forward-looking statements, which are subject to a number of risks and uncertainties that might cause actual results to differ materially from stated objectives. These factors include but are not limited to: RVSB's ability to acquire shares according to internal repurchase guidelines, regional economic conditions and the company's ability to efficiently manage expenses. Additional factors that could cause actual results to differ materially are disclosed in Riverview Bancorp's recent filings with the SEC, including but not limited to Annual Reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K.



 RIVERVIEW BANCORP, INC. AND SUBSIDIARY

 Consolidated Balance Sheets
 September 30, 2008, March 31, 2008 and September 30, 2007

 (In thousands, except share data)        Sept. 30, March 31, Sept. 30,
 (Unaudited)                                2008      2008      2007
 ---------------------------------------------------------------------
 ASSETS

 Cash (including interest-earning
  accounts of $11,786, $14,238 and
  $15,271)                                $ 26,214  $ 36,439  $ 36,877
 Loans held for sale                           773        --       604
 Investment securities held to maturity,
  at amortized cost (fair value of $536,
  none and none)                               536        --        --
 Investment securities available for sale,
  at fair value (amortized cost of $9,371,
  $7,825 and $8,735)                         9,473     7,487     8,761
 Mortgage-backed securities held to
  maturity, at amortized cost (fair value
  of $701, $892 and $1,039)                    698       885     1,027
 Mortgage-backed securities available for
  sale, at fair value (amortized cost of
  $4,619, $5,331 and $6,043)                 4,567     5,338     5,943
 Loans receivable (net of allowance for
  loan losses of $16,124, $10,687 and
 $9,062)                                   770,391   756,538   687,419
 Real estate and other pers. property
  owned                                        699       494        74
 Prepaid expenses and other assets           6,102     2,679     2,957
 Accrued interest receivable                 3,280     3,436     3,850
 Federal Home Loan Bank stock, at cost       7,350     7,350     7,350
 Premises and equipment, net                20,281    21,026    21,336
 Deferred income taxes, net                  4,442     4,571     4,089
 Mortgage servicing rights, net                271       302       332
 Goodwill                                   25,572    25,572    25,572
 Core deposit intangible, net                  488       556       630
 Bank owned life insurance                  14,470    14,176    13,893
                                          --------  --------  --------

 TOTAL ASSETS                             $895,607  $886,849  $820,714
                                          ========  ========  ========

 LIABILITIES AND SHAREHOLDERS' EQUITY

 LIABILITIES:
 Deposit accounts                         $637,490  $667,000  $659,785
 Accrued expenses and other liabilities      7,675     8,654     8,982
 Advance payments by borrowers for taxes
  and insurance                                375       393       376
 Federal Home Loan Bank advances           136,660    92,850    33,600
 Junior subordinated debentures             22,681    22,681    22,681
 Capital lease obligation                    2,668     2,686     2,704
                                          --------  --------  --------
 Total liabilities                         807,549   794,264   728,128

 SHAREHOLDERS' EQUITY:
 Serial preferred stock, $.01 par value;
  250,000 authorized, issued and
  outstanding, none                             --        --        --
 Common stock, $.01 par value; 50,000,000
  authorized, September 30, 2008 -
  10,923,773 issued and outstanding;
  March 31, 2008 - 10,913,773 issued and
  outstanding; September 30, 2007 -
  10,996,650 issued and outstanding            109       109       110
 Additional paid-in capital                 46,846    46,799    47,953
 Retained earnings                          42,024    46,871    45,629
 Unearned shares issued to employee stock
  ownership trust                             (954)     (976)   (1,057)
 Accumulated other comprehensive income
  (loss)                                        33      (218)      (49)
                                          --------  --------  --------
 Total shareholders' equity                 88,058    92,585    92,586
                                          --------  --------  --------

 TOTAL LIABILITIES AND SHAREHOLDERS'
  EQUITY                                  $895,607  $886,849  $820,714
                                          ========  ========  ========


 RIVERVIEW BANCORP, INC. AND SUBSIDIARY
 Consolidated Statements of Income for the Three and Six Months
 Ended September 30, 2008 and 2007
 (In thousands, except share data) (Unaudited)

                          Three Months Ended       Six Months Ended
                             September 30,           September 30,
                           2008        2007        2008        2007
                        ----------------------------------------------
 INTEREST INCOME:
 Interest and fees on
  loans receivable      $   13,425  $   14,631  $   26,749  $   29,511
 Interest on investment
  securities-taxable           121         140         177         312
 Interest on investment
  securities-non taxable        37          38          69          76
 Interest on mortgage-
  backed securities             55          85         116         176
 Other interest and
  dividends                     91         420         184         663
                        ----------------------  ----------------------
   Total interest income    13,729      15,314      27,295      30,738

 INTEREST EXPENSE:
 Interest on deposits        3,800       6,033       7,906      12,223
 Interest on borrowings      1,287         587       2,380         993
                        ----------------------  ----------------------
   Total interest
    expense                  5,087       6,620      10,286      13,216
                        ----------------------  ----------------------
   Net interest income       8,642       8,694      17,009      17,522
   Less provision for
    loan losses              7,200         400       9,950         450
                        ----------------------  ----------------------

  Net interest income
   after provision for
   loan losses               1,442       8,294       7,059      17,072

 NON-INTEREST INCOME:
  Fees and service
   charges                   1,219       1,382       2,429       2,809
  Asset management fees        547         513       1,171       1,061
  Gain on sale of loans
   held for sale                81          92         133         183
  Impairment of
   investment security      (3,414)         --      (3,414)         --
  Loan servicing income         33          27          61          66
  Bank owned life
   insurance income            148         140         294         279
  Other                         73          62         195         120
                        ----------------------  ----------------------
   Total non-interest
    income                  (1,313)      2,216         869       4,518

 NON-INTEREST EXPENSE:
 Salaries and employee
  benefits                   3,740       3,908       7,624       7,876
 Occupancy and
  depreciation               1,251       1,244       2,484       2,546
 Data processing               208         208         407         376
 Amortization of core
  deposit intangible            33          38          68        80 `
 Advertising and
  marketing expense            255         370         436         652
 FDIC insurance premium        157          19         271          38
 State and local taxes         169         178         344         349
 Telecommunications            114          92         238         196
 Professional fees             248         172         450         395
 Other                         533         602       1,053       1,104
                        ----------------------  ----------------------
 Total non-interest
  expense                    6,708       6,831      13,375      13,612
                        ----------------------  ----------------------
 INCOME (LOSS) BEFORE
  INCOME TAXES              (6,579)      3,679      (5,447)      7,978
 PROVISION (CREDIT) FOR
  INCOME TAXES              (2,381)      1,249      (2,042)      2,709
                        ----------------------  ----------------------
 NET INCOME (LOSS)      $   (4,198)   $  2,430    $ (3,405) $    5,269
                        ======================  ======================

 Earnings (loss) per
  common share:
 Basic                  $    (0.39)   $   0.22    $  (0.32) $     0.47
 Diluted                $    (0.39)   $   0.22    $  (0.32) $     0.47
 Weighted average number
  of shares outstanding:
 Basic                  10,692,838  10,904,464  10,685,459  11,146,813
 Diluted                10,695,836  11,026,598  10,698,419  11,275,562


                                                              At or for
                                          At or for the six   the year
                                            months ended       ended
                                             September 30,    March 31,
                                            2008      2007      2008
                                          --------  --------  --------
 FINANCIAL CONDITION DATA                    (Dollars in thousands)
 ------------------------
 Average interest-earning assets          $811,443  $732,999  $751,023
 Average interest-bearing liabilities      705,142   621,295   643,265
 Net average earning assets                106,301   111,704   107,758
 Non-performing assets                      22,770       206     8,171
 Non-performing loans                       22,071       132     7,677
 Allowance for loan losses                  16,124     9,062    10,687
 Allowance for loan losses and unfunded
  loan commitments                          16,410     9,484    11,024
 Average interest-earning assets to
  average interest-bearing liabilities      115.08%   117.98%   116.75%
 Allowance for loan losses to
   non-performing loans                      73.06% 6,865.15%   139.21%
 Allowance for loan losses to total loans     2.05%     1.30%     1.39%
 Allowance for loan losses and unfunded
  loan commitments to total loans             2.08%     1.36%     1.44%
 Non-performing loans to total loans          2.80%     0.02%     1.00%
 Non-performing assets to total assets        2.54%     0.03%     0.92%
 Shareholders' equity to assets               9.83%    11.28%    10.44%
 Number of banking facilities                   20        19        20

 LOAN DATA          Sept. 30,        Sept. 30,        March 31,
 ---------            2008             2007             2008
                    --------         --------         --------
 Commercial and
  construction
  Commercial        $123,569  15.71% $ 90,515  13.00% $109,585  14.28%
  Other real estate
   mortgage          442,482  56.26%  367,380  52.75%  429,422  55.97%
  Real estate
   construction      134,930  17.16%  162,429  23.32%  148,631  19.37%
                    --------------------------------------------------
   Total commercial
    and construction 700,981  89.13%  620,324  89.07%  687,638  89.62%
 Consumer
  Real estate one-to
   four family        82,062  10.43%   71,725  10.30%   75,922   9.90%
  Other installment    3,472   0.44%    4,432   0.63%    3,665   0.48%
                    --------------------------------------------------
   Total consumer     85,534  10.87%   76,157  10.93%   79,587  10.38%

                    --------------------------------------------------
 Total loans         786,515 100.00%  696,481 100.00%  767,225 100.00%
                             =======          =======          =======

 Less:
  Allowance for loan
   losses             16,124            9,062           10,687
                    --------         --------         --------
  Loans receivable,
   net              $770,391         $687,419         $756,538
                    ========         ========         ========


 COMPOSITION OF COMMERCIAL AND CONSTRUCTION  LOAN TYPES BASED ON LOAN 
  PURPOSE
 --------------------------------------------------------------------
                                   Other
                                   Real                   Commercial &
                                  Estate    Real Estate   Construction
                      Commercial  Mortgage  Construction     Total
                      ----------  --------  ------------  ------------
  September 30, 2008              (Dollars in thousands)
  ------------------
 Commercial           $  123,569  $     --   $       --    $  123,569
 Commercial
  construction                --        --       50,925        50,925
 Office buildings             --    83,168           --        83,168
 Warehouse/industrial         --    41,501           --        41,501
 Retail/shopping
  centers/strip malls         --    81,007           --        81,007
 Assisted living
  facilities                  --    30,553           --        30,553
 Single purpose
  facilities                  --    79,307           --        79,307
 Land                         --    99,668           --        99,668
 Multi-family                 --    27,278           --        27,278
 One-to-four family           --        --       84,005        84,005
                      ------------------------------------------------
  Total               $  123,569  $442,482   $  134,930    $  700,981
                      ================================================
    March 31, 2008
    --------------
 Commercial           $  109,585  $     --   $       --    $  109,585
 Commercial
  construction                --        --       55,277        55,277
 Office buildings             --    88,106           --        88,106
 Warehouse/industrial         --    39,903           --        39,903
 Retail/shopping
  centers/strip malls         --    70,510           --        70,510
 Assisted living
  facilities                  --    28,072           --        28,072
 Single purpose
  facilities                  --    65,756           --        65,756
 Land                         --   108,030           --       108,030
 Multi-family                 --    29,045           --        29,045
 One-to-four family           --        --       93,354        93,354
                      ------------------------------------------------
  Total               $  109,585  $429,422   $  148,631    $  687,638
                      ================================================


                                                        At the year
               At the six months ended September 30,  ended March 31,
                      2008               2007               2008
                      ----               ----               ----
                               (Dollars in thousands)
 DEPOSIT DATA
 ------------
 Interest
  checking     $ 80,266   12.59%  $132,340   20.06%  $102,489   15.37%
 Regular
  savings        27,528    4.32%    27,408    4.15%    27,401    4.11%
 Money market
  deposit
  accounts      166,834   26.17%   235,091   35.63%   189,309   28.38%
 Non-interest
  checking       83,555   13.11%    85,492   12.96%    82,121   12.31%
 Certificates
  of deposit    279,307   43.81%   179,454   27.20%   265,680   39.83%
               -------------------------------------------------------
 Total
  deposits     $637,490  100.00%  $659,785  100.00%  $667,000  100.00%
               =======================================================


                          At or for the three      At or for the six
                             months ended            months ended
                             September 30,           September 30,
 SELECTED OPERATING DATA   2008        2007        2008        2007
 -----------------------   ----        ----        ----        ----
                           (Dollars in thousands, except share data)
 Efficiency ratio(4)         91.53%      62.61%      74.81%      61.76%
 Efficiency ratio net of
  intangible
  amortization               90.61%      61.98%      74.10%      61.15%
 Coverage ratio(6)          128.83%     127.27%     127.17%     128.72%
 Coverage ratio net of
  intangible
  amortization              129.46%     127.98%     127.82%     129.49%
 Return on average
  assets(1)                  -1.86%       1.19%      -0.77%       1.29%
 Return on average
  equity(1)                  -17.66%      9.98%      -7.17%      10.58%
 Average rate earned on
  interest-earned assets      6.63%       8.31%       6.72%       8.37%
 Average rate paid on
  interest-bearing
  liabilities                 2.84%       4.22%       2.91%       4.24%
 Spread(7)                    3.79%       4.09%       3.81%       4.13%
 Net interest margin          4.18%       4.72%       4.19%       4.78%

 PER SHARE DATA
 --------------
 Basic earnings per
  share(2)              $    (0.39) $     0.22  $    (0.32) $     0.47
 Diluted earnings per
  share(3)                   (0.39)       0.22       (0.32)       0.47
 Book value per share(5)      8.06        8.42        8.06        8.42
 Tangible book value per
  share(5)                    5.65        6.01        5.65        6.01
 Market price per share:
  High for the period   $     7.38  $    15.73  $     9.79  $    16.28
  Low for the period          4.52       13.30        4.52       13.30
  Close for period end        5.96       14.85        5.96       14.85
 Cash dividends declared
  per share                  0.045       0.110       0.135       0.220

 Average number of
  shares outstanding:
  Basic(2)              10,692,838  10,904,464  10,685,459  11,146,813
  Diluted(3)            10,695,836  11,026,598  10,698,419  11,275,562


 (1) Amounts are annualized.
 (2) Amounts calculated exclude ESOP shares not committed to be 
     released.
 (3) Amounts calculated exclude ESOP shares not committed to be 
     released and include common stock equivalents.
 (4) Non-interest expense divided by net interest income and 
     non-interest income.
 (5) Amounts calculated include ESOP shares not committed to be 
     released.
 (6) Net interest income divided by non-interest expense.
 (7) Yield on interest-earning assets less cost of funds on interest 
     bearing liabilities.


            

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