Press Release

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The First Bancshares, Inc. Reports 2nd Quarter 2009 Earnings

Company Release - 8/5/2009 11:15 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 June 30, 2009.

Earnings for the three months ended June 30, 2009 amounted to $104,000 or $0.03 per diluted share, compared to $339,000 or $0.11 per diluted share for the same quarter in 2008, a decrease of $235,000 or $0.08 per diluted share.

David E. Johnson, Chairman and Chief Executive Officer, commented, "In light of the current economic downturn, we are pleased to report positive earnings for the second quarter. We are also pleased at some of the current trends we are seeing in our company. Our earnings, though down, are positive, our margins are improving, our nonperforming loans remain below peers and our capital remains strong. We further strengthened capital with the addition of Treasury Capital Purchase Program preferred stock in the amount of $5 million back in February 2009."

Net Interest Income and Non Interest Income Decreased

Net interest income for the quarter ended June 30, 2009, was $4.0 million, a $378,000 decrease compared to the first quarter in 2008. Most of this decline was caused by the decrease in loans of 8.7% over the last year. Efforts are ongoing in relation to reducing the Company's funding costs. We have seen loan activity increase over the past several months and expect that to continue to improve this year. Non-interest income decreased for the second quarter of 2009 by $240,000 as compared to the second quarter of 2008. A one time gain on sale of bank property for $92,000 was recognized during the second quarter of 2008.

Non Interest Expense Decreased

Non-interest expense for the three months ended June 30 decreased to $3.9 million as compared to $4.2 million for the same period in 2008. We achieved this overall decrease of $286,000 even with the FDIC special assessment of $215,000 that was accrued during this quarter. This represents a decrease of 6.8% in non-interest expenses. Non-interest expense for the six months ended June 30 decreased $591,000 or 7.3% to $7.5 million as compared to $8.1 million for the six months ended June 30, 2008. 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 $10.3 million, or 2.2%, between December 31, 2008, and June 30, 2009. Deposits saw an increase of $13.8 million or 3.6% over the same period. Total loans net of unearned discount were down $1.7 million, or 0.5%, between December 31, 2008, and June 30, 2009. The 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 slowed during the first quarter and increased in the second quarter by $2 million.

At June 30, 2009, The First Bancshares reported total loans of $321.3 million, total assets of $485.1 million, total deposits of $391.9 million and stockholder's equity of $42.2 million. Return on average assets was .09% and return on average equity was .99% for the quarter.

Asset Quality

Non-accrual loans increased between June 30, 2008 and June 30, 2009 from $4.7 million to $5.8 million. This is an increase from 1.34% of loans to 1.80%. The increase in the total amount of non-accrual loans is due to a slowing real estate market. Our nonperforming loans are well below our peer group and manageable. We have built the allowance for loan losses to 1.66% of total loans and believe that is adequate. Johnson also stated "Our level of tier one risk based capital is 14.06% which gives us a cushion during this economic downturn and an ability to grow once the economy improves."

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. After the evaluation of our trust preferred securities, no adjustment was needed for the quarter ended March 31, 2009.

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         For the six months

                       ended June 30,               ended June 30,

                       2009          2008           2009           2008

Interest income        $      6,607  $ 8,168        $ 13,274       $ 16,850

Interest expense              2,633    3,816          5,446          7,806

Net interest income           3,974    4,352          7,828          9,044

Provision for loan            464      634            1,092          1,000
losses

Net interest income
after provision for           3,510    3,718          6,736          8,044
loan losses

Non-interest income           675      915            1,359          1,677

Investment impairment         71       -              71             -
exp

Non-interest expense          3,890    4,176          7,548          8,139

Income before income          224      457            476            1,582
taxes

Income taxes                  43       118            104            453

Net income                    181      339            372            1,129

Preferred Dividends           63       -              101            -

Preferred Stock               14       -              28             -
Accretion

Net income applicable         104      339            243            1,129
to Common Stock

EPS from continuing    $      .06    $ .11          $ .12          $ .38
operations-Basic

EPS from continuing    $      .06    $ .11          $ .12          $ .37
operations-Diluted

EPS available to
common                 $      .03    $ .11          $ .08          $ .38
shareholders-Basic

EPS available to
common                 $      .03    $ .11          $ .08          $ .37
shareholders-Diluted

                                     June 30,       December 31,   June 30,

                                     2009           2008           2008

Total assets                           485,113        474,824        513,107

Cash and due from                      10,895         11,649         17,001
banks

Federal funds sold                     15,369         13,359         17,896

Investment securities                  112,340        99,691         98,927

Loans, net of                          321,346        323,085        352,249
unearned interest

Allowance for loan
losses as % of net                     1.66      %    1.50      %    1.42      %
loans

Loans past due 90                      1,077          1,732          659
days & still accruing

Non-accrual loans                      5,770          3,340          4,706

Deposits-interest                      341,867        320,485        362,257
bearing

Deposits-non interest                  49,994         57,594         61,353
bearing

Total deposits                         391,861        378,079        423,610

Borrowed funds                         35,461         46,027         39,655

Subordinated                           10,310         10,310         10,310
debentures

Stockholder's equity                   42,160         36,568         36,495

Book value (per                      $ 12.31        $ 12.23        $ 12.21
share)

Total shares                           3,019,869      2,990,201      2,989,401
outstanding



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