Press Release

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The First Bancshares, Inc. Reports 1st Quarter 2009 Earnings

Company Release - 5/21/2009 11:45 AM ET

HATTIESBURG, Miss.--(BUSINESS WIRE)-- The First Bancshares, Inc. (Nasdaq: FBMS), holding company for The First, A National Banking Association, (www.thefirstbank.com) today reported earnings for the Company for the quarter ended March 31, 2009.

Earnings for the three months ended March 31, 2009 amounted to $139,000 or $0.05 per diluted share, compared to $790,000 or $0.26 per diluted share for the same quarter in 2008, a decrease of $0.21 per diluted share.

David E. Johnson, Chairman and Chief Executive officer, commented, "This is by far the most challenging economy our company has faced. The Company has been focusing on adjusting our balance sheet for over a year. We have lessened our exposure to residential construction and commercial real estate in general. While our quarterly earnings are down, our capital remains strong. We are considered well-capitalized by our regulatory standards. We further strengthened capital with the addition of Treasury Capital Purchase Program preferred stock in the amount of $5 million."

Net Interest Income and Non Interest Income Decreased

Net interest income for the quarter ended March 31, 2008, was $3.85 million, a $838,000 decrease compared to the first quarter in 2008. Most of this decrease was caused by the decrease in our loans over the last year. The effort to reduce the Company's funding costs will continue as certificates of deposits are being repriced daily. We also expect loan activity to pick up this year. Non-interest income decreased for the first quarter of 2009 by $78 thousand as compared to the first quarter of 2008.

Non Interest Expense Decreased

Non-interest expense decreased $300,000 to $3.66 million as compared to $3.96 million for the first quarter of 2008. This represents a decrease of 7.6% in non-interest expenses. This reflects an ongoing effort to reduce expenses while maintaining our current level of customer service.

Total Assets, Net Loans and Deposits Comparison

Total assets were up $8.2 million, or 1.7%, between December 31, 2008, and March 31, 2009. Deposits saw an increase of $12.7 million or 3.4% over the same period. Total loans net of unearned were down $4.2 million, or 1.3%, between December 31, 2008, and March 31, 2009. The continued decline in our loan portfolio is due in part to the slow down of the economy and a conscious effort to reduce our exposure to residential construction and commercial real estate. The decline in loans did slow in the first quarter.

Between March 31, 2008 and March 31, 2009, total assets were down $49.9 million, or 9.4%. Deposits saw a decline of $41.1 million or 9.5% over the same period. Total loans net of unearned were down $46.6 million, or 12.7%, between March 31, 2008, and March 31, 2009.

At March 31, 2009, The First Bancshares reported total loans of $318.9 million, total assets of $483.0 million, total deposits of $390.8 million and stockholder's equity of $42.2 million. Return on average assets was .12% and return on average equity was 1.4% for the quarter.

Trust Preferred Securities

During a recent examination by our banking regulators, the Company was asked to hire an independent outside expert to evaluate our trust preferred securities for other than temporary impairment. The financials represented for the quarter ended March 31, 2009 may change dependent on the results of the evaluation.

About The First Bancshares, Inc.

The First Bancshares, Inc., headquartered in Hattiesburg, Mississippi, is the parent company of The First, A National Banking Association. The First has operations in Hattiesburg, Laurel, Purvis, Picayune, Pascagoula, Bay St. Louis, Wiggins and Gulfport, Mississippi. The Company's stock is traded on NASDAQ Global Market under the symbol FBMS. Information is available on the Company's website: www.thefirstbank.com

Forward Looking Statement

This news release contains statements regarding the projected performance of The First Bancshares, Inc. and it subsidiary. These statements constitute forward-looking information within the meaning of the Private Securities Litigation Reform Act. Actual results may differ materially from the projections provided in this release since such projections involve significant known and unknown risks and uncertainties. Factors that might cause such differences include, but are not limited to: competitive pressures among financial institutions increasing significantly; economic conditions, either nationally or locally, in areas in which the Company conducts operations being less favorable than expected; and legislation or regulatory changes which adversely affect the ability of the combined Company to conduct business combinations or new operations. The Company disclaims any obligation to update such factors or to publicly announce the results of any revisions to any of the forward-looking statements included herein to reflect future events or developments. Further information on The First Bancshares, Inc. is available in its filings with the Securities and Exchange Commission, available at the SEC's website, http://www.sec.gov.

THE FIRST BANCSHARES, INC.
FINANCIAL HIGHLIGHTS
(Unaudited)

($ amounts in thousands except earnings per share)

                                                         For the three months
                                                         ended March 31,

                                                         2009          2008

Interest income                                          $6,666        $8,682

Interest expense                                         2,812         3,991

Net interest income                                      3,854         4,691

Provision for loan losses                                628           366

Net interest income after provision for loan             3,226         4,325
losses

Non-interest income                                      684           762

Non-interest expense                                     3,658         3,962

Income before income taxes                               252           1,125

Income taxes                                             61            335

Net income                                               191           790

Preferred Dividends                                      38            -

Preferred Stock Accretion                                14            -

Net income applicable to Common Stock                    139           790

Earnings per share from continuing                       $.06          $.26
operations - Basic

Earnings per share from continuing                       $.06          $.26
operations - Diluted

Earnings per share available to common                   $.05          $.26
shareholders - Basic

Earnings per share available to common                   $.05          $.26
shareholders - Diluted

                                              March 31,  December 31,  March 31,

                                              2009       2008          2008

Total assets                                  483,034    474,824       532,886

Cash and due from banks                       13,053     11,649        14,057

Federal funds sold                            29,934     13,359        39,180

Investment securities                         95,163     99,691        86,994

Loans, net of unearned interest               318,925    323,085       365,525

Deposits-interest bearing                     340,195    320,485       371,516

Deposits-non interest bearing                 50,593     57,594        60,350

Total deposits                                390,788    378,079       431,866

Borrowed funds                                35,508     46,027        49,720

Subordinated debentures                       10,310     10,310        10,310

Stockholder's equity                          42,242     36,568        37,485

Book value (per share)                        $12.44     $12.23        $12.54

Total shares outstanding                      2,993,631  2,990,201     2,989,401



    Source: The First Bancshares, Inc.
Contact: The First Bancshares, Inc. David Johnson, Chief Executive Officer 601-450-8888
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