Hallmark Financial Services, Inc. Announces First Quarter 2007 Earnings Results

Date : 05/10/2007 @ 7:15PM
Source : PR Newswire
Stock : Hallmark Financial Services (MM) (HALL)
Quote : 8.97  0.15 (1.70%) @ 7:30PM
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Hallmark Financial Services, Inc. Announces First Quarter 2007 Earnings Results

FORT WORTH, Texas, May 10 /PRNewswire-FirstCall/ -- Hallmark Financial Services, Inc. (NASDAQ:HALL) today reported quarterly net income of $5.0 million for the first quarter ended March 31, 2007, representing a 105% increase over net income of $2.4 million for the first quarter of 2006. On a diluted basis, net income to the common stockholders was $0.24 per share for the three months ended March 31, 2007 as compared to $0.14 per share for the same period in 2006. During the quarter ended March 31, 2007, Hallmark reported total revenues of $64.0 million, representing a 44% increase over the $44.5 million in total revenues for the first quarter of 2006.

Mark J. Morrison, President and Chief Executive Officer, said, "We are very pleased to report the positive results the Company achieved during the first quarter. The increase in revenue for the quarter was primarily the result of executing our plan to increase the retention of the business we produce which, in turn, had the intended result of increasing our bottom line."

Mark E. Schwarz, Executive Chairman of Hallmark, stated, "Profitable underwriting remains our focus and is reflected in a combined ratio of 90.5% for the first quarter of 2007. Annualized return on average equity was 13% and is expected to improve in the future as a result of continued planned increases in retained premium volume. Year over year growth in book value per share was 17% at quarter end."

Three Months Ended March 31, 2007 2006 ($ in thousands) Gross premiums written $64,658 $47,735 Net premiums written 60,771 45,779 Net premiums earned 51,648 28,434 Commission and fees 7,905 12,264 Investment income, net of expenses 2,990 2,357 Realized gain (loss) on investments 53 (83) Total revenues 63,958 44,520 Net income 4,970 2,426 Common EPS - basic $0.24 $0.14 Common EPS - diluted $0.24 $0.14 Annualized return on average equity 13.0% 10.9% Book value per share $7.52 $6.42 Cash flow from operations $18,975 $9,582

The increase in net income was largely due to the improved results of our Specialty Commercial Segment and additional investment income from a larger investment portfolio, in both cases primarily as the result of increased retention of premiums. In addition, the first quarter of 2006 was adversely impacted by $1.1 million of interest expense from amortization attributable to the deemed discount on convertible promissory notes issued in January, 2006 and subsequently converted to common stock during the second quarter of 2006. These increases in net income were partially offset by lower results from our Standard Commercial Segment during the first quarter of 2007.

Increased retention of business produced by our Specialty Commercial Segment was the primary cause of the increase in revenue. Specialty Commercial Segment revenues increased $12.1 million, or 76%, during the three months ended March 31, 2007 as compared to the same period of 2006. Increased retention of business was also the primary reason for the $4.2 million increase in revenue from the Standard Commercial Segment during the first quarter of 2007. Earned premiums from our Personal Segment also contributed $2.9 million to the increase in revenue for the three months ended March 31, 2007.

Net investment income for the three months ended March 31, 2007 was $3.0 million as compared to $2.4 million for the same period in 2006. The increase of 27% reflected higher interest rates and greater average cash and invested assets attributable to increased retention of premiums, positive cash flow from operations and reinvestment of strong earnings for the past four quarters.

Hallmark's net losses and loss adjustment expenses and its net loss ratio for the three months ended March 31, 2007 were $32.2 million and 62.3%, respectively, compared to $16.7 million and 58.7%, respectively, for the same period in 2006. Hallmark did not recognize any development of prior years' loss reserve estimates during either the first quarter 2007 or 2006. The increase in the net loss ratio is primarily due to a decrease in incurred losses inuring to our reinsurance coverage for the first quarter of 2007 as compared to the first quarter of 2006. Hallmark's other operating costs and expenses and its expense ratio for the three months ended March 31, 2007 were $22.7 million and 28.2%, respectively, compared to $21.0 million and 28.8%, respectively, for the same period in 2006.

Hallmark Financial Services, Inc. is an insurance holding company which, through its subsidiaries, engages in the sale of property and casualty insurance products to businesses and individuals. The Company's business involves marketing, distributing, underwriting and servicing commercial insurance in Texas, New Mexico, Idaho, Oregon, Montana, Louisiana, Oklahoma, Arkansas and Washington; marketing, distributing, underwriting and servicing non-standard personal automobile insurance in Texas, New Mexico, Arizona, Oklahoma, Arkansas, Idaho, Oregon and Washington; marketing, distributing, underwriting and servicing general aviation insurance in 47 states; and providing other insurance related services. The Company is headquartered in Fort Worth, Texas and its common stock is presently listed on NASDAQ under the symbol "HALL".

Forward-looking statements in this Release are made pursuant to the "safe harbor" provisions of the Private Securities Litigation Act of 1995. Investors are cautioned that actual results may differ substantially from such forward- looking statements. Forward-looking statements involve risks and uncertainties including, but not limited to, continued acceptance of the Company's products and services in the marketplace, competitive factors, interest rate trends, the availability of financing, underwriting loss experience and other risks detailed from time to time in the Company's periodic report filings with the Securities and Exchange Commission.

For further information, please contact: Mark J. Morrison, President and Chief Executive Officer at 817.348.1600 http://www.hallmarkgrp.com/

Hallmark Financial Services, Inc. and Subsidiaries Consolidated Balance Sheets ($ in thousands)

March 31 December 31 ASSETS 2007 2006 (unaudited) (audited) Investments: Debt securities, available-for-sale, at market value $133,122 $125,784 Equity securities, available-for-sale, at market value 37,448 4,580 Short-term investments, available-for-sale, at market value 10,325 25,275

Total investments 180,895 155,639

Cash and cash equivalents 75,823 81,474 Restricted cash and investments 17,013 31,815 Premiums receivable 49,497 44,644 Accounts receivable 11,425 13,223 Prepaid reinsurance premium 1,637 1,629 Reinsurance balances receivable 5,083 --- Reinsurance recoverable 5,283 5,930 Deferred policy acquisition costs 18,929 17,145 Excess of cost over fair value of net assets acquired 31,427 31,427 Intangible assets 25,501 26,074 Prepaid expenses 1,418 1,769 Other assets 8,240 5,184

Total assets $432,171 $415,953

LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities: Notes payable $36,016 $35,763 Structured settlements 9,691 24,587 Unpaid losses and loss adjustment expenses 90,840 77,564 Unearned premiums 100,581 91,606 Unearned revenue 4,508 5,734 Reinsurance balances payable --- 1,060 Accrued agent profit sharing 594 1,784 Accrued ceding commission payable 7,206 3,956 Pension liability 3,121 3,126 Deferred federal income taxes 3,708 2,310 Current federal income tax payable 1,684 2,132 Accounts payable and other accrued expenses 18,108 15,600

Total liabilities 276,057 265,222

Commitments and Contingencies

Stockholders' equity: Common stock, $.18 par value (authorized 33,333,333 shares in 2007 and 2006; issued 20,776,066 shares in 2007 and 2006) 3,740 3,740

Additional paid in capital 117,983 117,932

Retained earnings 36,450 31,480

Accumulated other comprehensive loss (1,982) (2,344) Treasury stock, at cost (7,828 shares in 2007 and 2006) (77) (77)

Total stockholders' equity 156,114 150,731

$432,171 $415,953

Hallmark Financial Services, Inc. and Subsidiaries Consolidated Statements of Operations (Unaudited) ($ in thousands, except per share amounts)

2007 2006

Gross premiums written $64,658 $47,735

Ceded premiums written (3,887) (1,956) Net premiums written 60,771 45,779 Change in unearned premiums (9,123) (17,345) Net premiums earned 51,648 28,434

Investment income, net of expenses 2,990 2,357 Realized gain (loss) 53 (83) Finance charges 1,086 687 Commission and fees 7,905 12,264 Processing and service fees 272 857 Other income 4 4

Total revenues 63,958 44,520

Losses and loss adjustment expenses 32,185 16,690 Other operating costs and expenses 22,701 21,026 Interest expense 786 1,585 Interest expense from amortization of discount on convertible notes --- 1,117 Amortization of intangible asset 573 573

Total expenses 56,245 40,991

Income before tax 7,713 3,529

Income tax expense 2,743 1,103

Net income $4,970 $2,426

Common stockholders net income per share: Basic $0.24 $0.14 Diluted $0.24 $0.14

Convertible noteholders net income per share: Basic n/a $0.14 Diluted n/a $0.14

Three Months Ended March 31, 2007

Standard Specialty Commercial Commercial Personal Segment Segment Segment Corporate Consolidated

Produced premium 23,550 39,357 15,076 --- 77,983

Gross premiums written 23,481 26,101 15,076 --- 64,658 Ceded premiums written (2,635) (1,252) --- --- (3,887) Net premiums written 20,846 24,849 15,076 --- 60,771 Change in unearned premiums (924) (5,756) (2,443) --- (9,123) Net premiums earned 19,922 19,093 12,633 --- 51,648

Total revenues 21,767 28,098 13,773 320 63,958

Losses and loss adjustment expenses 12,841 11,081 8,267 (4) 32,185

Pre-tax income 2,759 4,686 2,118 (1,850) 7,713

Net loss ratio (1) 64.5% 58.0% 65.4% 62.3% Net expense ratio (1) 28.0% 31.5% 23.6% 28.2% Net combined ratio(1) 92.5% 89.5% 89.0% 90.5%

Three Months Ended March 31, 2006

Standard Specialty Commercial Commercial Personal Segment Segment Segment Corporate Consolidated

Produced premium 23,664 39,005 11,099 --- 73,768

Gross premiums written 23,464 13,172 11,099 --- 47,735 Ceded premiums written (1,785) (171) --- --- (1,956) Net premiums written 21,679 13,001 11,099 --- 45,779 Change in unearned premiums (7,367) (8,622) (1,356) --- (17,345) Net premiums earned 14,312 4,379 9,743 --- 28,434

Total revenues 17,540 15,968 10,797 215 44,520

Losses and loss adjustment expenses 7,800 2,812 6,086 (8) 16,690

Pre-tax income 3,360 1,619 2,051 (3,501) 3,529

Net loss ratio (1) 54.5% 64.2% 62.5% 58.7% Net expense ratio (1) 30.8% 27.3% 26.7% 28.8% Net combined ratio (1) 85.3% 91.5% 89.2% 87.5%

(1) Net loss ratio is calculated as total net losses and loss adjustment expenses divided by net premiums earned, each determined in accordance with GAAP. Net expense ratio is calculated as total underwriting expenses of our insurance company subsidiaries, including allocated overhead expenses and offset by agency fee income, divided by net premiums earned, each determined in accordance with GAAP. Net combined ratio is calculated as the sum of the net loss ratio and the net expense ratio.

DATASOURCE: Hallmark Financial Services, Inc.

CONTACT: Mark J. Morrison, President and Chief Executive Officer of

Hallmark Financial Services, Inc., +1-817-348-1600

Web site: http://www.hallmarkgrp.com/

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