Sandy Spring Bancorp Reports Third Quarter and Nine-Month Earnings

Date : 10/23/2007 @ 8:30AM
Source : PR Newswire
Stock : Sandy Spring Bancorp (MM) (SASR)
Quote : 18.68  -0.12 (-0.64%) @ 5:00PM
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Sandy Spring Bancorp Reports Third Quarter and Nine-Month Earnings

OLNEY, Md., Oct. 23 /PRNewswire-FirstCall/ -- Sandy Spring Bancorp, Inc., (NASDAQ:SASR) the parent company of Sandy Spring Bank, today announced net income for the third quarter of 2007 of $8.2 million ($.50 per diluted share) compared to $8.1 million ($.55 per diluted share) for the third quarter of 2006 and $8.2 million ($.51 per diluted share) for the linked quarter of 2007. Net income for the quarter includes after-tax merger costs of $0.2 million ($.01 per diluted share) for the acquisitions of Potomac Bank of Virginia ("Potomac") and CN Bancorp, Inc. ("County"), which were completed in the first and second quarters of 2007, respectively.

(Logo: http://www.newscom.com/cgi-bin/prnh/20010424/SSPRINGLOGO-a )

Net income for the nine-month period ending September 30, 2007 totaled $23.9 million ($1.50 per diluted share) compared to $24.6 million ($1.65 per diluted share) for the prior year period. Net income for the year-to-date includes after-tax merger costs of $0.9 million ($.05 per diluted share) for the acquisitions mentioned above.

Third Quarter Highlights:

-- Net interest income increased 13% for the quarter and 9% for the year to date over the prior year periods.

-- Noninterest income increased 16% for the quarter and 14% for the year to date over the prior year periods.

-- Loans and deposits increased 21% and 17% respectively, compared to September 30, 2006.

-- Net interest margin improved to 4.16% on a linked quarter basis.

-- Net income essentially equal to second quarter 2007 and third quarter 2006

-- Integration of Potomac and County acquisitions completed.

-- Repurchased approximately 55,000 shares of company stock at average cost of $27.46 per share.

"Despite the upheaval in the mortgage market during the third quarter and the related uncertainty regarding the economic environment, Sandy Spring Bancorp had a solid quarter," said Hunter R. Hollar, President and Chief Executive Officer of Sandy Spring Bancorp. "Both net interest income and non- interest income showed meaningful improvement over the prior year. Our net interest margin improved to 4.16% for the third quarter (4.23% for the month of September), compared to 4.08% for the linked second quarter of 2007."

"Although non-performing assets ticked up slightly from the second quarter, we believe that credit quality continues to be a strength of Sandy Spring Bank."

"During the third quarter we completed the integration and systems conversions associated with our two recent bank acquisitions. With these efforts successfully behind us, our focus through yearend and into 2008 will now intensify on improving operating efficiencies and generating organic growth within our core bank divisions. In this regard, we began the initial stage of our strategic business improvement. Internal communications for this effort, named L.I.F.T. (Looking Inward for Tomorrow), are currently underway and we anticipate including more details and progress updates in future releases," said Hollar.

"We were able to take advantage of market conditions to repurchase approximately 55,000 shares of our common stock. We hope to continue our repurchase program as market conditions permit."

Sandy Spring Bancorp's return on average stockholders' equity was 10.55% for the third quarter of 2007, compared to 14.06% for the same period in the prior year. Return on average assets for the third quarter of 2007 was 1.08%, compared to 1.24% for the third quarter of 2006.

For the first nine months of 2007, return on average stockholders' equity was 11.28%, compared to 14.64% for the first nine months of 2006. Return on average assets for the first nine months of 2007 was 1.10%, compared to 1.29% for the first nine months of 2006.

Review of Balance Sheet and Credit Quality

Comparing September 30, 2007 balances to September 30, 2006, total assets increased 14% to $3.0 billion due mainly to the County and Potomac acquisitions together with steady growth in the commercial loan portfolio. Total loans and leases increased 21% to $2.2 billion compared to the prior year. The two acquisitions accounted for approximately 74% of the year-over- year loan growth. Excluding these acquisitions, the loan portfolio increased 6% over the third quarter of the prior year. This increase was comprised mainly of a 13% increase in commercial loans. Customer funding sources, which include deposits plus other short-term borrowings from core customers, increased 16% to $2.4 billion at September 30, 2007 compared to the prior year. Again, most of the growth in such funding sources was due to the two acquisitions. On a linked quarter basis, such customer funding sources decreased 8% compared to the second quarter of 2007. This decline was due primarily to intense market competition for deposits coupled with the Company's plan to use conservative deposit pricing to manage its liquidity position and net interest margin together with some expected deposit runoff from the acquisitions.

Stockholders' equity totaled $310.6 million at quarter-end, and represented 10.5% of total assets, compared to 9.0% at September 30, 2006. During the quarter, the Company repurchased 54,838 shares at an average cost of $27.46 per share. At September 30, 2007, 731,407 shares remained available for repurchase under the current authorization.

The provision for loan and lease losses totaled $0.8 million for the third quarter of 2007 compared to $0.6 million for the third quarter of 2006 and $0.8 million for the linked quarter of 2007. The provision for loan and lease losses totaled $2.4 million for the first nine months of 2007 compared to $2.5 million for the same period in 2006. The allowance for loan and lease losses represented 1.07% of outstanding loans at September 30, 2007.

Non-performing assets totaled $25.8 million at September 30, 2007 compared to $22.2 million at June 30, 2007 and $3.8 million at September 30, 2006. The increase over the linked prior quarter of 2007 was due mainly to one commercial loan totaling $2 million on which no loss is expected. The increase over the prior year also reflects one loan totaling $13.6 million that was put on non-accrual status in the second quarter of 2007. Management does not expect a loss on this loan, which is well secured.

Income Statement Review

Comparing the third quarter of 2007 and 2006, net interest income increased by $3.1 million, or 13%, due primarily to continued growth in the loan portfolio and higher loan yields, which were largely offset by increased rates on interest-bearing deposits and an increased use of time deposits to fund loan growth. These factors produced a net interest margin decrease to 4.16% in 2007 from 4.25% in 2006.

Noninterest income increased to $11.1 million in the third quarter of 2007 as compared to $9.6 million in 2006, an increase of 16%. Service charges on deposit accounts increased 58% due primarily to higher overdraft fees while Visa(R) check fees increased 21% reflecting continued growth in electronic transactions. Trust and investment management fees increased 9% due primarily to higher assets under management.

Noninterest expenses were $25.9 million in the third quarter of 2007 compared to $21.7 million in 2006, an increase of $4.2 million or 19%. This increase was driven mainly by operating expenses of Potomac and County together with an additional 28% increase in occupancy costs and a 34% increase in other expenses due to higher professional and consulting fees. Intangibles amortization increased $0.4 million or 51% as a result of the two acquisitions.

Comparing the first nine months of 2007 and 2006, net interest income increased by $6.3 million, or 9%, due primarily to continued growth in the loan portfolio and increased loan yields, which was offset in part by increased rates on interest bearing deposits and increased use of time deposits to fund loans. The net interest margin decreased to 4.10% in 2007 from 4.30% in 2006.

Noninterest income increased 14% for the first nine months of 2007 compared to 2006. Service charges on deposit accounts increased 39% due mainly to higher overdraft fees mentioned above while income from bank owned life insurance grew by 23% due to higher rates and insurance policies added from the two acquisitions. Visa(R) check fees increased 16% due to an increased volume of electronic transactions while fees on sales of investment products increased 9% over the prior year due to higher sales of mutual funds and growth in assets under management. Insurance agency commissions also increased 6% for the year-to-date over 2006 due to higher contingency fees and increased premium volume in the area of physicians' liability insurance.

Noninterest expenses were $74.5 million in 2007 compared to $62.9 million in 2006, an increase of $11.6 million or 18%. This increase was primarily the result of operating expenses of Potomac and County. Excluding the acquisitions, occupancy costs increased 19% and other expenses increased 29% due primarily to higher professional and consulting fees as mentioned above. Intangibles amortization increased $0.7 million or 33% as a result of the two acquisitions.

Conference Call

The Company's management will host a conference call to discuss its third quarter and year-to-date results today at 2:00 P.M. (ET). A live Web cast of the conference call is available through the Investor Relations' section of the Sandy Spring Web site at http://www.sandyspringbank.com/. Participants may call 877-407-8031; a password is not necessary. Visitors to the Web site are advised to log on 10 minutes ahead of the scheduled start of the call. An internet-based replay will be available at the Web site until 9:00 a.m. November 21, 2007. A telephone voice replay will also be available during that same time period at 877-660-6853. Please use pass code #286 and conference ID #255770 to access.

About Sandy Spring Bancorp/Sandy Spring Bank

With $3.0 billion in assets, Sandy Spring Bancorp is the holding company for Sandy Spring Bank and its principal subsidiaries, Sandy Spring Insurance Corporation, The Equipment Leasing Company and West Financial Services, Inc. Sandy Spring Bancorp is the second largest publicly traded banking company headquartered in Maryland. Sandy Spring is a community banking organization that focuses its lending and other services on businesses and consumers in the local market area. Independent and community-oriented, Sandy Spring Bank was founded in 1868 and offers a broad range of commercial banking, retail banking and trust services through 42 community offices in Anne Arundel, Carroll, Frederick, Howard, Montgomery, and Prince George's counties in Maryland, and Fairfax and Loudoun counties in Virginia. Through its subsidiaries, Sandy Spring Bank also offers a comprehensive menu of leasing, insurance and investment management services. Visit http://www.sandyspringbank.com/ to locate an ATM near you or for more information about Sandy Spring Bank.

For additional information or questions, please contact: Hunter R. Hollar, President & Chief Executive Officer, or Philip J. Mantua, Executive V.P. & Chief Financial Officer Sandy Spring Bancorp 17801 Georgia Avenue Olney, Maryland 20832 1-800-399-5919 E-mail: Web site: http://www.sandyspringbank.com/

Forward-Looking Statements

Sandy Spring Bancorp makes forward-looking statements in this news release and in the conference call regarding this news release. These forward-looking statements may include: statements of goals, intentions, earnings expectations, and other expectations; estimates of risks and of future costs and benefits; assessments of probable loan and lease losses; assessments of market risk; and statements of the ability to achieve financial and other goals.

Forward-looking statements are typically identified by words such as "believe," "expect," "anticipate," "intend," "outlook," "estimate," "forecast," "project" and other similar words and expressions. Forward- looking statements are subject to numerous assumptions, risks and uncertainties, which change over time. Forward-looking statements speak only as of the date they are made. Sandy Spring Bancorp does not assume any duty and does not undertake to update its forward-looking statements. Because forward-looking statements are subject to assumptions and uncertainties, actual results or future events could differ, possibly materially, from those that Sandy Spring Bancorp anticipated in its forward-looking statements, and future results could differ materially from historical performance.

Sandy Spring Bancorp's forward-looking statements are subject to the following principal risks and uncertainties: general economic conditions and trends, either nationally or locally; conditions in the securities markets; changes in interest rates; changes in deposit flows, and in the demand for deposit, loan, and investment products and other financial services; changes in real estate values; changes in the quality or composition of the Company's loan or investment portfolios; changes in competitive pressures among financial institutions or from non-financial institutions; the Company's ability to retain key members of management; changes in legislation, regulations, and policies; and a variety of other matters which, by their nature, are subject to significant uncertainties. Sandy Spring Bancorp provides greater detail regarding some of these factors in its Form 10-K for the year ended December 31, 2006, including in the Risk Factors section of that report, and in its other SEC reports. Sandy Spring Bancorp's forward- looking statements may also be subject to other risks and uncertainties, including those that it may discuss elsewhere in this news release or in its filings with the SEC, accessible on the SEC's Web site at http://www.sec.gov/.

Sandy Spring Bancorp, Inc. and Subsidiaries FINANCIAL HIGHLIGHTS (Dollars in thousands, except per share data)

Three Months Ended Nine Months Ended September 30, % September 30, % 2007 2006 Change 2007 2006 Change

Profitability for the period: Net interest income $27,212 $24,122 13 $77,426 $71,151 9 Provision for loan and lease losses 750 550 36 2,369 2,545 (7) Noninterest income 11,130 9,590 16 32,909 28,831 14 Noninterest expenses 25,899 21,694 19 74,472 62,878 18 Income before income taxes 11,693 11,468 2 33,494 34,559 (3) Net income $8,181 8,122 1 $23,895 $24,557 (3)

Return on average assets 1.08% 1.24% 1.10% 1.29% Return on average equity 10.55% 14.06% 11.28% 14.64% Net interest margin 4.16% 4.25% 4.10% 4.30% Efficiency ratio - GAAP based *67.55% 64.35% 67.50% 62.89% Efficiency ratio - traditional *62.30% 59.20% 62.51% 57.98%

Per share data: Basic net income $0.50 $0.55 (9) $1.50 $1.66 (10) Diluted net income 0.50 0.55 (9) 1.50 1.65 (9) Dividends declared 0.23 0.22 5 0.69 0.66 5 Book value 18.92 15.78 20 18.92 15.78 20 Tangible book value 13.17 14.15 (7) 13.17 14.15 (7) Average fully diluted shares 16,508,922 14,915,454 15,980,035 14,920,255

At period-end: Assets $2,965,492 $2,598,458 14 $2,965,492 $2,598,458 14 Deposits 2,280,102 1,947,850 17 2,280,102 1,947,850 17 Loans and leases 2,201,599 1,815,490 21 2,201,599 1,815,490 21 Securities 452,195 551,138 (18) 452,195 551,138 (18) Stockholders' equity 310,624 233,693 33 310,624 233,693 33

Capital and credit quality ratios: Average equity to average assets 10.19% 8.90% 9.72% 8.89% Allowance for loan and lease losses to loans and leases 1.07% 1.07% 1.07% 1.07% Nonperforming assets to total assets 0.87% 0.15% 0.87% 0.15%

Annualized net charge-offs to average loans and leases 0.16% 0.00% 0.07% 0.00%

* The GAAP based efficiency ratio is noninterest expenses divided by net interest income plus noninterest income from the Consolidated Statements of Income. The traditional, non-GAAP efficiency ratio excludes intangible asset amortization from noninterest expenses; excludes securities gains from noninterest income; and adds the tax-equivalent adjustment to net interest income. See the Reconciliation Table included with these Financial Highlights.

Certain reclassifications and restatements of information previously reported have been made to conform with current presentation.

Sandy Spring Bancorp, Inc. and Subsidiaries Reconciliation of GAAP-based and Traditional Efficiency Ratios (In thousands, except per share data)

Three Months Nine Months Ended Ended September 30, September 30, 2007 2006 2007 2006

Noninterest expenses-GAAP based 25,899 $21,694 74,472 $62,878 Net interest income plus noninterest income-GAAP based 38,342 33,712 110,335 99,982

Efficiency ratio-GAAP based 67.55% 64.35% 67.50% 62.89%

Noninterest expenses-GAAP based $25,899 $21,694 $74,472 $62,878 Less non-GAAP adjustment: Amortization of intangible assets 1,123 743 2,956 2,227 Noninterest expenses- traditional ratio 24,776 20,951 71,516 60,651

Net interest income plus noninterest income-GAAP based 38,342 33,712 110,335 99,982 Plus non-GAAP adjustment: Tax-equivalency 1,447 1,677 4,096 4,618 Less non-GAAP adjustments: Securities gains 22 0 28 1 Net interest income plus noninterest income - traditional ratio 39,767 35,389 114,403 104,599

Efficiency ratio - traditional 62.30% 59.20% 62.51% 57.98%

Sandy Spring Bancorp, Inc. and Subsidiaries CONSOLIDATED BALANCE SHEETS (Dollars in thousands, except per share data) September 30 December 31 2007 2006 2006 Assets Cash and due from banks $58,698 $42,558 $54,945 Federal funds sold 13,375 25,129 48,978 Cash and cash equivalents 72,073 67,687 103,923

Interest-bearing deposits with banks 483 317 2,974 Residential mortgage loans held for sale (at fair value) 6,099 21,111 10,595 Investments available-for-sale (at fair value) 196,138 261,645 256,845 Investments held-to-maturity - fair value of $241,984 $278,415 and $273,206, respectively 237,231 272,143 267,344 Other equity securities 18,826 17,350 16,719

Total loans and leases 2,201,599 1,815,490 1,805,579 Less: allowance for loan and lease losses (23,567) (19,433) (19,492) Net loans and leases 2,178,032 1,796,057 1,786,087

Premises and equipment, net 55,016 45,831 47,756 Accrued interest receivable 16,008 15,399 15,200 Goodwill 76,625 12,606 12,494 Other intangible assets, net 17,754 11,431 10,653 Other assets 91,207 76,881 79,867 Total assets $2,965,492 $2,598,458 $2,610,457

Liabilities Noninterest-bearing deposits $453,536 $416,712 $394,662 Interest-bearing deposits 1,826,566 1,531,138 1,599,561 Total deposits 2,280,102 1,947,850 1,994,223

Short-term borrowings 298,083 356,563 314,732 Other long-term borrowings 7,793 1,896 1,808 Subordinated debentures 35,000 35,000 35,000 Accrued interest payable and other liabilities 33,890 23,456 26,917 Total liabilities 2,654,868 2,364,765 2,372,680

Stockholders' Equity Common stock -- par value $1.00; shares authorized 50,000,000; shares issued and outstanding 16,420,911 14,811,974 and 14,826,805, respectively 16,421 14,812 14,827 Additional paid in capital 85,982 27,349 27,869 Retained earnings 211,787 191,884 199,102 Accumulated other comprehensive income(loss) (3,566) (352) (4,021) Total stockholders' equity 310,624 233,693 237,777 Total liabilities and stockholders' equity $2,965,492 $2,598,458 $2,610,457

Certain reclassifications and restatements of information previously reported have been made to conform with current presentation.

Sandy Spring Bancorp, Inc. and Subsidiaries CONSOLIDATED STATEMENTS OF INCOME (In thousands, except per share data) Three Months Nine Months Ended Ended September 30, September 30, 2007 2006 2007 2006 Interest income: Interest and fees on loans and leases $39,789 $32,686 $112,756 $92,831 Interest on loans held for sale 234 222 701 514 Interest on deposits with banks 590 4 1,081 18 Interest and dividends on securities: Taxable 3,211 4,090 10,832 10,490 Exempt from federal income taxes 2,468 2,839 7,776 8,783 Interest on federal funds sold 666 177 1,720 432 Total interest income 46,958 40,018 134,866 113,068 Interest expense: Interest on deposits 15,898 10,378 45,263 26,846 Interest on short-term borrowings 3,198 4,943 10,265 13,342 Interest on long-term borrowings 650 575 1,912 1,729 Total interest expense 19,746 15,896 57,440 41,917 Net interest income 27,212 24,122 77,426 71,151 Provision for loan and lease losses 750 550 2,369 2,545 Net interest income after provision for loan and lease losses 26,462 23,572 75,057 68,606 Noninterest income: Securities gains 22 0 28 1 Service charges on deposit accounts 2,999 1,904 7,937 5,702 Gains on sales of mortgage loans 738 718 2,149 2,049 Fees on sales of investment products 765 783 2,471 2,264 Trust and investment management fees 2,365 2,164 7,007 6,476 Insurance agency commissions 1,294 1,406 5,422 5,132 Income from bank owned life insurance 720 591 2,097 1,711 Visa check fees 730 603 2,037 1,750 Other income 1,497 1,421 3,761 3,746 Total noninterest income 11,130 9,590 32,909 28,831 Noninterest expenses: Salaries and employee benefits 14,654 12,622 41,864 37,823 Occupancy expense of premises 2,946 2,175 8,072 6,340 Equipment expenses 1,631 1,384 4,734 4,112 Marketing 359 1,160 1,563 1,973 Outside data services 870 872 2,873 2,486 Amortization of intangible assets 1,123 743 2,956 2,227 Other expenses 4,316 2,738 12,410 7,917 Total noninterest expenses 25,899 21,694 74,472 62,878 Income before income taxes 11,693 11,468 33,494 34,559 Income tax expense 3,512 3,346 9,599 10,002 Net income $8,181 $8,122 $23,895 $24,557 Basic net income per share $0.50 $0.55 $1.50 $1.66 Diluted net income per share 0.50 0.55 1.50 1.65 Dividends declared per share 0.23 0.22 0.69 0.66

Certain reclassifications and restatements of information previously reported have been made to conform with current presentation.

Sandy Spring Bancorp, Inc. and Subsidiaries Historical Trends in Quarterly Financial Data (Dollars in thousands, except per share data) 2007 Q3 Q2 Q1 Profitability for the quarter: Tax-equivalent interest income $48,405 $47,378 $43,179 Interest expense 19,746 19,815 17,879 Tax-equivalent net interest income 28,659 27,563 25,300 Tax-equivalent adjustment 1,447 1,364 1,285 Provision for loan and lease losses 750 780 839 Noninterest income 11,130 10,873 10,906 Noninterest expenses 25,899 24,959 23,614 Income before income taxes 11,693 11,333 10,468 Income tax expense 3,512 3,164 2,923 Net Income 8,181 8,169 7,545 Financial ratios: Return on average assets 1.08% 1.10% 1.12% Return on average equity 10.55% 11.45% 11.96% Net interest margin 4.16% 4.08% 4.07% Efficiency ratio - GAAP based * 67.55% 67.33% 67.62% Efficiency ratio - traditional * 62.30% 62.26% 63.01% Per share data: Basic net income $0.50 $0.51 $0.49 Diluted net income $0.50 $0.51 $0.49 Dividends declared $0.23 $0.23 $0.23 Book value $18.92 $18.62 $17.51 Tangible book value $13.17 $12.76 $13.11 Average fully diluted shares 16,508,922 16,069,771 15,400,865 Noninterest income breakdown: Securities gains $22 $4 $2 Service charges on deposit accounts 2,999 2,630 2,308 Gains on sales of mortgage loans 738 773 638 Fees on sales of investment products 765 906 800 Trust and investment management fees 2,365 2,361 2,281 Insurance agency commissions 1,294 1,438 2,690 Income from bank owned life insurance 720 693 684 Visa check fees 730 717 590 Other income 1,497 1,351 913 Total 11,130 10,873 10,906 Noninterest expense breakdown: Salaries and employee benefits $14,654 $13,776 $13,434 Occupancy expense of premises 2,946 2,709 2,417 Equipment expenses 1,631 1,501 1,602 Marketing 359 675 529 Outside data services 870 1,077 926 Amortization of intangible assets 1,123 1,031 802 Other expenses 4,316 4,190 3,904 Total 25,899 24,959 23,614

Sandy Spring Bancorp, Inc. and Subsidiaries Historical Trends in Quarterly Financial Data (Dollars in thousands, except per share data) 2006 Q4 Q3 Q2 Q1 Profitability for the quarter: Tax-equivalent interest income $42,000 $41,695 $39,372 $36,619 Interest expense 16,770 15,896 14,021 12,000 Tax-equivalent net interest income 25,230 25,799 25,351 24,619 Tax-equivalent adjustment 1,625 1,677 1,499 1,442 Provision for loan and lease losses 250 550 1,045 950 Noninterest income 10,064 9,590 9,395 9,846 Noninterest expenses 22,218 21,694 20,828 20,356 Income before income taxes 11,201 11,468 11,374 11,717 Income tax expense 2,887 3,346 3,279 3,377 Net Income 8,314 8,122 8,095 8,340 Financial ratios: Return on average assets 1.26% 1.24% 1.27% 1.36% Return on average equity 13.75% 13.93% 14.34% 15.26% Net interest margin 4.14% 4.25% 4.30% 4.35% Efficiency ratio - GAAP based * 65.99% 64.35% 62.65% 61.64% Efficiency ratio - traditional * 60.85% 59.20% 57.81% 56.91% Per share data: Basic net income $0.56 $0.55 $0.55 $0.56 Diluted net income $0.55 $0.55 $0.54 $0.56 Dividends declared $0.22 $0.22 $0.22 $0.22 Book value $16.04 $15.92 $15.48 $15.21 Tangible book value $14.48 $14.30 $13.81 $13.61 Average fully diluted shares 14,940,873 14,915,454 14,884,677 14,924,571 Noninterest income breakdown: Securities gains $0 $0 $1 $0 Service charges on deposit accounts 2,201 1,904 1,950 1,848 Gains on sales of mortgage loans 929 718 549 782 Fees on sales of investment products 696 783 763 718 Trust and investment management fees 2,286 2,164 2,196 2,116 Insurance agency commissions 1,345 1,406 1,618 2,108 Income from bank owned life insurance 639 591 567 553 Visa check fees 631 603 612 535 Other income 1,337 1,421 1,139 1,186 Total 10,064 9,590 9,395 9,846 Noninterest expense breakdown: Salaries and employee benefits $12,695 $12,622 $12,730 $12,471 Occupancy expense of premises 2,153 2,175 2,039 2,126 Equipment expenses 1,364 1,384 1,412 1,316 Marketing 610 1,160 472 341 Outside data services 717 872 833 781 Amortization of intangible assets 740 743 742 742 Other expenses 3,939 2,738 2,600 2,579 Total 22,218 21,694 20,828 20,356

* The GAAP based efficiency ratio is noninterest expenses divided by net interest income plus noninterest income from the Consolidated Statements of Income. The traditional, non-GAAP efficiency ratio excludes intangible asset amortization expenses from noninterest expenses; excludes security gains from noninterest income; and adds the tax equivalent adjustment to net interest income. See the Reconciliation Table included with these Historical Trends in Quarterly Financial Data.

Sandy Spring Bancorp, Inc. and Subsidiaries Historical Trends in Quarterly Financial Data (Dollars in thousands, except per share data) 2007 Q3 Q2 Q1 Balance sheets at quarter end: Residential mortgage loans $439,091 $427,252 $404,177 Residential construction loans 154,908 154,444 144,744 Commercial mortgage loans 645,790 660,004 621,692 Commercial construction loans 246,569 236,278 225,108 Commercial loans and leases 343,653 316,409 282,854 Consumer loans 371,588 370,621 357,607 Total loans and leases 2,201,599 2,165,008 2,036,182 Less: allowance for loan and lease losses (23,567) (23,661) (22,186) Net loans and leases 2,178,032 2,141,347 2,013,996 Goodwill 76,625 77,457 53,913 Other intangible assets, net 17,754 18,878 15,244 Total assets 2,965,492 3,101,409 2,945,477 Total deposits 2,280,102 2,386,226 2,274,322 Customer repurchase agreements 122,130 113,622 114,712 Total stockholders' equity 310,624 306,255 275,319 Quarterly average balance sheets: Residential mortgage loans $441,190 $426,496 $406,886 Residential construction loans 151,306 151,785 151,194 Commercial mortgage loans 647,659 630,335 565,277 Commercial construction loans 244,975 239,299 203,371 Commercial loans and leases 323,439 300,325 246,218 Consumer loans 370,585 362,221 353,668 Total loans and leases 2,179,154 2,110,461 1,926,614 Securities 458,984 523,507 551,566 Total earning assets 2,733,572 2,711,225 2,518,797 Total assets 3,019,065 2,979,820 2,743,890 Total interest-bearing liabilities 2,214,606 2,212,376 2,048,323 Noninterest-bearing demand deposits 463,018 450,887 408,954 Total deposits 2,340,004 2,290,413 2,099,409 Customer repurchase agreements 113,425 109,187 101,805 Stockholders' equity 307,564 286,040 255,781 Capital and credit quality measures: Average equity to average assets 10.19% 9.60% 9.32% Loan and lease loss allowance to loans and leases 1.07% 1.09% 1.09% Nonperforming assets to total assets 0.87% 0.71% 0.24% Annualized net (charge-offs) recoveries to average loans and leases 0.16% 0.05% 0.00% Miscellaneous data: Net (charge-offs) recoveries ($844) ($265) $17 Nonperforming assets: Non-accrual loans and leases 17,362 18,818 1,982 Loans and leases 90 days past due 8,009 3,347 5,084 Restructured loans and leases 0 0 0 Other real estate owned, net 431 0 0 Total nonperforming assets 25,802 22,165 7,066

Sandy Spring Bancorp, Inc. and Subsidiaries Historical Trends in Quarterly Financial Data (Dollars in thousands, except per share data) 2006 Q4 Q3 Q2 Q1 Balance sheets at quarter end: Residential mortgage loans $390,852 $396,811 $386,805 $428,698 Residential construction loans 151,399 175,067 169,564 166,767 Commercial mortgage loans 509,726 505,181 461,708 425,392 Commercial construction loans 192,547 185,615 214,628 188,477 Commercial loans and leases 216,238 204,023 200,712 193,524 Consumer loans 344,817 348,793 348,547 341,490 Total loans and leases 1,805,579 1,815,490 1,781,964 1,744,348 Less: allowance for loan and lease losses (19,492) (19,433) (18,910) (17,860) Net loans and leases 1,786,087 1,796,057 1,763,054 1,726,488 Goodwill 12,494 12,606 12,606 12,596 Other intangible assets, net 10,653 11,431 12,173 12,916 Total assets 2,610,457 2,600,633 2,588,528 2,501,752 Total deposits 1,994,223 1,947,850 1,818,347 1,839,355 Customer repurchase agreements 99,382 129,213 235,853 181,520 Total stockholders' equity 237,777 235,868 228,913 225,137 Quarterly average balance sheets: Residential mortgage loans $407,277 $405,430 $449,482 $427,609 Residential construction loans 162,084 172,873 167,632 161,649 Commercial mortgage loans 504,698 465,989 436,036 424,467 Commercial construction loans 189,027 218,798 206,419 186,606 Commercial loans and leases 205,582 199,968 196,093 188,747 Consumer loans 346,030 346,639 345,194 339,299 Total loans and leases 1,814,698 1,809,697 1,800,856 1,728,377 Securities 544,877 583,156 554,157 555,061 Total earning assets 2,416,120 2,407,185 2,367,100 2,294,665 Total assets 2,610,023 2,600,092 2,560,633 2,484,687 Total interest-bearing liabilities 1,937,685 1,934,668 1,895,652 1,821,530 Noninterest-bearing demand deposits 407,659 410,912 419,454 418,214 Total deposits 1,970,953 1,851,098 1,819,255 1,799,213 Customer repurchase agreements 120,597 212,123 196,359 167,620 Stockholders' equity 239,921 231,364 226,440 221,599 Capital and credit quality measures: Average equity to average assets 9.19% 8.90% 8.84% 8.92% Loan and lease loss allowance to loans and leases 1.08% 1.07% 1.06% 1.02% Nonperforming assets to total assets 0.15% 0.15% 0.10% 0.12% Annualized net (charge-offs) recoveries to average loans and leases (0.01)% 0.00% 0.00% 0.01% Miscellaneous data: Net (charge-offs) recoveries ($191) ($27) $5 $24 Nonperforming assets: Non-accrual loans and leases 1,910 1,495 1,691 585 Loans and leases 90 days past due 1,823 2,346 988 2,473 Restructured loans and leases 0 0 0 0 Other real estate owned, net 182 0 0 0 Total nonperforming assets 3,915 3,841 2,679 3,058

Sandy Spring Bancorp, Inc. and Subsidiaries CONSOLIDATED AVERAGE BALANCES, YIELDS AND RATES (Dollars in thousands and tax-equivalent)

Three Months Ended September 30, 2007 2006 Annualized Annualized Average Average Average Yield/ Average Yield/ Balances Interest Rate Balances Interest Rate Assets Residential mortgage loans $441,190 $6,773 6.14% $405,430 $5,936 5.86% Residential construction loans 151,306 2,754 7.22 172,873 3,273 7.51 Commercial mortgage loans 647,659 11,499 7.04 465,989 8,495 7.26 Commercial construction loans 244,975 5,593 9.06 218,798 4,964 8.94 Commercial loans and leases 323,439 6,828 8.38 199,968 4,101 8.15 Consumer loans 370,585 6,576 7.07 346,639 6,140 7.03

Total loans and leases 2,179,154 40,023 7.30 1,809,697 32,909 7.23

Securities 458,984 7,126 6.11 583,156 8,606 5.82

Interest-bearing deposits with banks 44,986 590 5.20 493 4 3.45 Federal funds sold 50,448 666 5.24 13,839 176 5.07

TOTAL EARNING ASSETS 2,733,572 48,405 7.03% 2,407,185 41,695 6.87%

Less: allowance for loan and lease losses (23,964) (19,192) Cash and due from banks 53,935 46,499

Premises and equipment, net 54,546 46,034 Other assets 200,976 119,566 Total assets $3,019,065 $2,600,092

Liabilities and Stockholders' Equity Interest-bearing demand deposits $239,683 $223 0.37% $218,350 $169 0.31% Regular savings deposits 170,548 128 0.30 177,759 153 0.34 Money market savings deposits 683,909 6,614 3.84 390,757 3,196 3.24 Time deposits 782,846 8,933 4.53 652,320 6,859 4.17 Total interest- bearing deposits 1,876,986 15,898 3.36 1,440,186 10,377 2.86 Borrowings 337,620 3,848 4.53 494,482 5,519 4.43 TOTAL INTEREST- BEARING LIABILITIES 2,214,606 19,746 3.54 1,934,668 15,896 3.26

Noninterest- bearing demand deposits 463,018 410,912 Other liabilities 33,877 23,148 Stockholder's equity 307,564 231,364 Total liabilities and stockholders' equity $3,019,065 $2,600,092

Net interest income and spread $28,659 3.49% $25,799 3.61% Less: tax equivalent adjustment 1,447 1,677 Net interest income 27,212 24,122

Interest income/ earning assets 7.03% 6.87% Interest expense/ earning assets 2.87 2.62 Net interest margin 4.16% 4.25%

* Interest income includes the effects of annualized taxable-equivalent adjustments (reduced by the nondeductible portion of interest expense) using the appropriate marginal federal income tax rate of 35.00% and a marginal state income tax rate of 6.55% (or a combined marginal federal and state rate of 39.26%) for 2007 and a marginal state income tax rate of 7.00% (or a combined marginal federal and state rate of 39.55%) for 2006, to increase tax- exempt interest income to a taxable-equivalent basis. The annualized taxable-equivalent adjustment amounts utilized in the above table to compute yields aggregated to $5.7 million in 2007 and $6.7 million in 2006.

Sandy Spring Bancorp, Inc. and Subsidiaries CONSOLIDATED AVERAGE BALANCES, YIELDS AND RATES (Dollars in thousands and tax-equivalent)

Nine Months Ended September 30, 2007 2006 Annualized Annualized Average Average Average Yield/ Average Yield/ Balances Interest Rate Balances Interest Rate

Assets Residential mortgage loans $424,147 $19,264 6.06% $427,426 $18,527 5.78% Residential construction loans 151,429 8,230 7.27 167,426 9,153 7.31 Commercial mortgage loans 615,648 33,350 7.24 442,316 23,695 7.16 Commercial construction loans 229,368 15,602 9.09 204,059 13,239 8.67 Commercial loans and leases 290,190 18,018 8.30 194,977 11,648 7.98 Consumer loans 362,220 18,993 7.04 343,737 17,083 6.64 Total loans and leases 2,073,002 113,457 7.31 1,779,941 93,345 7.01 Securities 511,013 22,704 5.95 564,228 23,891 5.67 Interest-bearing deposits with banks 27,681 1,081 5.22 642 18 3.81 Federal funds sold 43,936 1,720 5.24 11,918 432 4.85 TOTAL EARNING ASSETS 2,655,632 138,962 7.00% 2,356,729 117,686 6.68%

Less:allowance for loan and lease losses (22,439) (18,325) Cash and due from banks 54,448 46,261 Premises and equipment, net 51,786 45,788 Other assets 175,021 118,392 Total assets $2,914,448 $2,548,845

Liabilities and Stockholders' Equity Interest-bearing demand deposits $237,173 626 0.35% $229,629 497 0.29% Regular savings deposits 168,957 421 0.33 189,042 556 0.39 Money market savings deposits 611,881 17,349 3.79 375,259 8,102 2.89 Time deposits 784,995 26,867 4.58 613,283 17,691 3.86 Total interest- bearing deposits 1,803,006 45,263 3.36 1,407,213 26,846 2.55 Borrowings 356,039 12,177 4.57 477,152 15,071 4.22 TOTAL INTEREST- BEARING LIABILITIES 2,159,045 57,440 3.56 1,884,365 41,917 2.97

Noninterest- bearing demand deposits 441,151 416,167 Other liabilities 30,916 21,810 Stockholder's equity 283,336 226,503 Total liabilities and stockholders' equity $2,914,448 $2,548,845

Net interest income and spread $81,522 3.44% $75,769 3.71% Less: tax equivalent adjustment 4,096 4,618 Net interest income 77,426 71,151

Interest income/ earning assets 7.00% 6.68% Interest expense/ earning assets 2.90 2.38 Net interest margin 4.10% 4.30%

* Interest income includes the effects of annualized taxable-equivalent adjustments (reduced by the nondeductible portion of interest expense) using the appropriate marginal federal income tax rate of 35.00% and a marginal state income tax rate of 6.55% (or a combined marginal federal and state rate of 39.26%) for 2007 and a marginal state income tax rate of 7.00% (or a combined marginal federal and state rate of 39.55%) for 2006, to increase tax- exempt interest income to a taxable-equivalent basis. The annualized taxable-equivalent adjustment amounts utilized in the above table to compute yields aggregated to $5.5 million in 2007 and $6.2 million in 2006.

http://www.newscom.com/cgi-bin/prnh/20010424/SSPRINGLOGO-a

http://photoarchive.ap.org/

DATASOURCE: Sandy Spring Bancorp, Inc.

CONTACT: Hunter R. Hollar, President & Chief Executive Officer,

, or Philip J. Mantua, Executive V.P. & Chief

Financial Officer, , both of Sandy Spring Bancorp,

Inc., +1-800-399-5919

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

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