United Western Bancorp, Inc. Reports 2008 First-Quarter Results

Date : 05/05/2008 @ 3:05PM
Source : Business Wire
Stock : United Western Bancorp, Inc. (UWBK)
Quote : 11.09  -0.6 (-5.13%) @ 5:00PM
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United Western Bancorp, Inc. Reports 2008 First-Quarter Results

United Western Bancorp, Inc. (NASDAQ: UWBK) (the “Company”), a Denver-based holding company whose principal subsidiary, United Western Bank, is a community bank focused on expansion across Colorado’s Front Range market and selected mountain communities, reported first quarter 2008 income of $3.4 million, or $.46 per diluted share, compared with $3.0 million, or $.41 per diluted share, for the fourth quarter of 2007. Income for the quarter ended March 31, 2007 was $2.3 million, or $.31 per diluted share.

For the first quarter of 2008, net interest margin grew 32 basis points to 4.05%, versus net interest margin of 3.73% for the quarter ended December 31, 2007. Net interest margin for the quarter ended March 31, 2008 was 94 basis points greater than that of the quarter ended March 31, 2007, when net interest margin was 3.11%.

Scot T. Wetzel, President and Chief Executive Officer, commented: “We are very pleased with our results for the first quarter of 2008. Our earnings of $.46 per diluted share reflect the continued successful execution of our business plan and effective management of our legacy wholesale assets. We accomplished these goals in a macro-economic environment that is very challenging for the financial services industry. I am particularly satisfied with the continued expansion of our net interest margin and our loan growth, which is an ongoing testament to the quality of the banking teams we have put in place. We remain focused on our goal of becoming Colorado's leading community bank and continue to make steady progress toward that end.” William D. Snider, Chief Financial Officer, said: “The Colorado economy continues to grow and has not exhibited the extent of weakness that is occurring in other parts of the country. Approximately 90% of our construction and development loans are in Colorado, which we believe has contributed to the relative stability in our asset quality. Nonperforming community bank loans were 52 basis points of the community bank portfolio at March 31, 2008, reflecting an increase of $2.6 million in the first quarter primarily due to one loan. The asset quality of the residential loan portfolio continued to improve in the first quarter with nonperforming residential loans declining $910,000 to $6.9 million.

“The negative economic and financial factors impacting the banking industry have had moderate effects on the Company. The principal effects are: (1) the lower interest rate environment has had a positive effect upon net interest income, (2) the run-off of wholesale assets has slowed due to lower prepayments on mortgages and mortgage-backed securities, and (3) the disruptions in the securities markets have caused a lower of cost or fair value adjustment to our mortgages and caused a temporary decline in our available for sale securities.” Michael J. McCloskey, Chief Operating Officer, explained: “Sterling Trust Company, our custodial, administrative, and escrow services subsidiary, contributed positively to the overall results of the Company for the first quarter. Total assets under custody grew in the first quarter of 2008 to approximately $4.62 billion, an increase of approximately $110 million since December 31, 2007. At March 31, 2008, total accounts grew to 60,885 from 58,622 at December 31, 2007, and deposits at United Western Bank acquired through Sterling Trust were $392 million compared to $405 million at December 31, 2007. Included in the balances at Sterling Trust is a series of accounts for one life settlement agent for special asset acquisitions and administration with a balance of $73 million and $104 million at March 31, 2008 and December 31, 2007, respectively. In January 2008, we elected to restructure this relationship and terminate certain elements of business with respect to this large life settlement agent account. During the first quarter of 2008, approximately $31 million was withdrawn from this account. Through Sterling Trust’s successful marketing efforts, growth in new accounts and the increase in uninvested cash in existing accounts offset $19 million of this decrease.” Net Interest Income, Yield on Assets, Cost of Liabilities   Quarter Ended March 31, 2008   December 31, 2007   March 31, 2007 (Dollars in thousands) Interest and dividend income $29,480 $30,366 $30,217 Interest expense 9,270   11,998   14,320   Net interest income before provision for credit losses $20,210   $18,368   $15,897     Yield on assets 5.89 % 6.12 % 5.92 % Cost of liabilities 2.17 % 2.76 % 3.28 % Net interest spread 3.72 % 3.36 % 2.64 % Net interest margin 4.05 % 3.73 % 3.11 % Net interest income before provision for credit losses totaled $20.2 million for the quarter ended March 31, 2008, compared with $18.4 million for the quarter ended December 31, 2007, and $15.9 million for the quarter ended March 31, 2007. The increase in net interest income before provision for credit losses between the first quarter of 2008 and the fourth quarter of 2007 of $1.8 million was principally the result of the decline in interest expense and a $938,000 reduction in premium amortization of purchased SBA loans and securities. These two positive items were partly offset by a decline in net interest income from interest-earning assets of $1.8 million. In the first quarter of 2008, the yield on total interest-earning assets declined 23 basis points versus the fourth quarter of 2007 as a result of the decreases in the prime rate to which the majority of our community bank loans are tied. The yield on assets was 5.89% for the first quarter compared with 6.12% for the fourth quarter of last year. The yield on community bank loans declined 95 basis points to 7.15% for the first quarter compared with 8.10% for the 2007 fourth quarter. For the same periods, the yield on wholesale assets increased to 5.19% versus 5.14% due to the lower purchased SBA amortization. Net interest income and net interest margin increased notwithstanding the lower yield on assets because the Company’s cost of interest-bearing liabilities decreased by 59 basis points to 2.17% for the first quarter compared with 2.76% for the fourth quarter. These decreases were consistent with the decline in market rates of interest and in particular, to the decline in the LIBOR rate to which many of our interest-bearing liabilities are tied. Our larger proportion of funding from wholesale sources also contributed to the decline in interest expense.

Comparing the first quarter of 2008 to the first quarter of 2007, net interest income before provision for credit losses increased $4.3 million as the cost of liabilities declined by $5.1 million, and for the same periods, interest and dividend income declined by $737,000 as average interest-earning assets declined by $45 million between the periods. The yield on assets was 5.89% for the first quarter of 2008 compared with 5.92% for the first quarter of 2007. This three basis point decline in the yield on interest-earning assets was the result of the decrease in the prime rate and partially offset by the change in mix of assets. The decline in the prime rate caused the yield on our community bank loans to decline by 115 basis points. However, between the first quarters of 2007 and 2008 the average balance of community bank loans increased by $317 million and the average balance of lower yielding wholesale assets declined by $367 million. Also, there was lower premium amortization of $499,000 on purchased SBA loans and securities.

The cost of interest-bearing liabilities declined by 111 basis points between the periods to 2.17% for the first quarter of 2008 versus 3.28% for the same period last year. In addition to the factors discussed above, we had a 182 basis point reduction in borrowed money and junior subordinated debt, due to both general market declines in rates and as a result of our retirement of $20 million of trust preferred securities during the third quarter of 2007.

Provision for Credit Losses   Quarter Ended March 31, 2008   December 31, 2007   March 31, 2007   Net interest income before provision for credit losses $20,210 $18,368 $15,897 Provision for credit losses 1,536 1,174 358 Net interest income after provision for credit losses $18,674 $17,194 $15,539 In the first quarter of 2008, provision for credit losses was $1.5 million compared with $1.2 million for the fourth quarter of 2007 and $358,000 for the first quarter of 2007. The provision for credit losses in the first quarter was principally the result of the $114.3 million of growth net of repayments in our community bank loan portfolio during the period, one $2.9 million construction loan was added to the nonperforming loan listing and its loan grade was reduced, which resulted in $261,000 of additional provision expense. Lastly management elected to increase the unallocated portion of the allowance for credit losses by $100,000. The increase in the unallocated portion was due to general economic conditions and is consistent with the Company’s identified risk factors.

The provision for credit losses for the fourth quarter of 2007 of $1.2 million reflected growth of the community bank loan portfolio of $98.2 million net of repayments and a $150,000 increase in the unallocated portion of the allowance for credit losses due to general economic conditions.

The provision for credit losses for the first quarter of 2007 of $358,000 reflected growth of the community bank loan portfolio of $61 million net of repayments and was partially offset by repayments of residential wholesale loans and certain improvements in individual loan grades.

Noninterest Income     Quarter Ended March 31, 2008   December 31, 2007   March 31, 2007 (Dollars in thousands) Custodial, administrative and escrow services $2,560 $2,254 $1,993 Loan administration 1,456 1,408 1,697 Gain on sale of loans and securities 182 92 833 Litigation settlements - 155 - Other 625 747 820 Total noninterest income $4,823 $4,656 $5,343 Noninterest income was $4.8 million for the quarter ended March 31, 2008, compared to $4.7 million for the quarter ended December 31, 2007, and $5.3 million for the quarter ended March 31, 2007. The increase between the first quarter of 2008 and fourth quarter of 2007 was caused by higher custodial, administrative, and escrow services revenues from Sterling Trust, as revenues increased to $2.56 million, or $306,000, from $2.25 million between the periods based on continued account growth. Noninterest income for the fourth quarter of 2007 was also positively affected by nonrecurring litigation settlements of $155,000. Gain on sale of loans was $182,000 for the first quarter of 2008 on sales of $6.2 million of principal balance of SBA loans versus gain of $92,000 on sales of $2.7 million of principal balance of SBA loans for the fourth quarter of 2007.

Noninterest income for the quarter ended March 31, 2007 included gains from the sale of $12.5 million of principal balance of SBA originated loans from which we realized a gain of $735,000 and a gain of $98,000 from the sale of available for sale investment securities.

Noninterest Expense   Quarter Ended March 31, 2008   December 31, 2007   March 31, 2007 (Dollars in thousands) Compensation and employee benefits $7,707 $7,161 $6,340 Subaccounting fees 5,215 5,192 5,985 Lower of cost or fair value adjustments 767 (104 ) 397 Occupancy and equipment 810 776 649 Other 4,189 4,598   4,463 Total noninterest expense $18,688 $17,623   $17,834 Noninterest expense was $18.7 million for the quarter ended March 31, 2008, versus $17.6 million for the quarter ended December 31, 2007, and $17.8 million for the quarter ended March 31, 2007. Noninterest expense for the first quarter of 2008 increased 6.0% from the fourth quarter due to a $767,000 charge to reduce the carrying value of residential loans held for sale to the lower of cost or fair value. Due to lack of liquidity and the general malaise in the secondary mortgage market, rates of return demanded by investors increased, causing a decline in the value of the Company’s portfolio. Compensation and employee benefits increased $546,000 to $7.7 million in the first quarter compared with $7.2 million for the fourth quarter. This increase was the result of the addition of 17 personnel, including retail bankers, the head of energy lending, SBA division lending professionals, as well as additional custodial, administrative and escrow personnel all to support our business growth. Subaccounting fees increased $23,000 in the first quarter to $5.2 million as the increase in deposits subject to subaccounting fees was offset by the decline in general market interest rates upon which such fees are based.

Noninterest expense for the first quarter of 2008 increased $854,000, or 4.8%, as compared with the first quarter of 2007. Compensation and employee benefits increased $1.4 million due to an increase in personnel at United Western Bank to staff the new Loveland branch that opened in the fourth quarter of 2007, and to hire operation and credit administration personnel to support the growth of our community banking business. Between the first quarter of 2008 and first quarter of 2007 subaccounting fees declined $770,000 principally due to the decline in market interest rates upon which such fees are based.

Income Taxes. For the quarter ended March 31, 2008, the Company’s effective tax rate was 30.1%, compared with an effective tax rate of 29.4% for the quarter ended December 31, 2007, and 26.1% for the quarter ended March 31, 2007. The Company’s tax rate for all periods differs from the enacted tax rates principally due to the Company’s utilization of $33 million of New Markets Tax Credits.

Balance Sheet. The Company’s assets were $2.15 billion at March 31, 2008, compared with $2.10 billion at December 31, 2007 and March 31, 2007. Assets grew $50 million in the first quarter, as community bank loans before the community bank allowance for credit losses increased $114.3 million in the first quarter of 2008 to $820.5 million at March 31, 2008, as shown below.

Loan Portfolio       March 31, December 31, March 31, 2008   2007   2007 (Dollars in thousands) Community bank loans: Commercial real estate $321,177 $287,294 $235,108 Construction and development 311,274 272,736 123,235 Commercial 120,954 88,175 37,654 Multifamily 58,334 48,613 57,896 SBA originated, guaranteed portions 3,749 5,602 5,785 Consumer 5,054 3,825 2,754 Total community bank loans 820,542 706,245 462,432   Wholesale loans: Residential 386,371 442,890 568,916 SBA purchased loans - guaranteed 107,698 116,084 150,209 Total loans $1,314,611 $1,265,219 $1,181,557 At March 31, 2008, community bank loans net of the community bank allowance for credit losses were $811 million, a $113 million increase from $698 million at December 31, 2007. For those same periods, wholesale loans net of the wholesale allowance for credit losses declined $65 million to $492 million as the result of repayments and $18 million of residential loans that were securitized with FNMA.

The Company’s loan portfolio is predominately collateralized by real estate. In addition to the wholesale residential portfolio, the Company’s community bank loan portfolio consists of a large concentration of commercial real estate and construction and development (C&D) loans. Risks associated with C&D lending are managed by: (1) rigorous credit underwriting, (2) centralized internal controls and construction loan administration systems, (3) policies relating to C&D loan type and geographic concentrations, and (4) professional lenders with seasoned experience in Colorado and C&D lending. Within the C&D portfolio, construction loans totaled $186 million and land development loans were $125 million at March 31, 2008. Of the land development loans, $121.2 million, or 97%, are for land that is under development and is generally intended to either be sold to contractors as lot loans for commencement of construction, or for which the current borrower will commence vertical construction within six to 12 months. The construction loan portfolio consists of 34% single family, 43% commercial projects, and 23% multifamily.

Asset Quality The following table sets forth our nonperforming assets as of the dates indicated:       March 31, December 31, March 31, 2008   2007   2007 (Dollars in thousands) Residential $6,963 $7,873 $6,606 SBA purchased loans - guaranteed 767 893 1,077 Commercial real estate 1,035 1,152 268 Construction and development 2,900 – 209 Commercial 2 – 153 SBA originated, guaranteed portions 327 557 1,282 Total nonperforming loans 11,994 10,475 9,595 REO 3,808 3,109 3,524 Total $15,802 $13,584 $13,119 Nonaccrual residential loans totaled $7.0 million, $7.9 million, and $6.6 million, at March 31, 2008, December 31, 2007, and March 31, 2007, respectively. The improvement between the fourth quarter of 2007 and first quarter of 2008 was the result of a combination of payoffs, loans brought current and balances transferred to real estate owned. At March 31, 2008, the overall level of nonaccrual single-family residential loans is 1.80% of the outstanding residential loan balance, and based on data from the Mortgage Bankers Association is better than the average in the national marketplace of 3.24%.

At March 31, 2008, the Company placed our first non-SBA originated community bank loan on nonaccrual. This addition caused a net $1.5 million increase in total nonperforming loans from December 31, 2007. Nonaccrual community bank loans were $4.3 million at March 31, 2008, or 52 basis points of the community bank portfolio, $1.7 million at December 31, 2007, or 24 basis points, and $1.9 million at March 31, 2007, or 41 basis points. Net of SBA guarantees, at March 31, 2008, community bank nonaccrual loans were $3.9 million or 48 basis points of community bank loans, compared with $1.2 million or 16 basis points at December 31, 2007 and $630,000 or 14 basis points at March 31, 2007.

Net charge-offs for the first quarter of 2008, fourth quarter of 2007 and first quarter of 2007 were $253,000, $257,000 and $225,000, respectively. Residential charge offs for those same periods were $201,000, or 19.1 basis points annualized, $227,000, or 20 basis points annualized, and $27,000, or 2 basis points annualized. Community bank loan charge-offs were $52,000, or 3 basis points annualized in the first quarter of 2008, compared to $30,000, or 2 basis points annualized in the fourth quarter of 2007, and $198,000, or 18 basis points in the first quarter of 2007.

The allowance for credit losses as a percentage of community bank loans was 1.22%, 1.21%, and 1.40%, at March 31, 2008, December 31, 2007, and March 31, 2007, respectively. The allowance for credit losses as a percentage of residential loans was .42%, .42%, and .41%, at March 31, 2008, December 31, 2007, and March 31, 2007, respectively. The total allowance for credit losses to total nonaccrual loans is 97.7% at March 31, 2008, compared with 99.7% at December 31, 2007, and 92.7% at March 31, 2007.

At March 31, 2008, the Company owned approximately $277,000 of mortgages that met the regulatory definition of “subprime” at the date of purchase or origination. In prior years, the Company originated subprime mortgages through its mortgage banking subsidiary, Matrix Financial Services Corporation, and United Western Bank occasionally purchased subprime mortgages. These activities ceased in February 2003, and the balance represents the remainder of such activities. The Company is not now active, and has no intention of becoming active, in the subprime market.

At March 31, 2008 the Company’s mortgage-backed investment securities portfolio was approximately $602 million. The portfolio consists of approximately 99% AAA- or AA-rated securities with the remainder in A-rated CRA securities. The portfolio is comprised of approximately 12% underlying Alt-A collateral, the remaining 88% is A collateral. All securities are current as to principal and interest payments. On April 29, 2008 one mortgage-backed security was downgraded from AA to B by one of the credit rating agencies. The Company is continuing to monitor the security and based on the collateral performance and credit support, management continues to believe the Company will realize full value for this security.

Deposits. At March 31, 2008, deposits, including custodial escrow balances, increased $60 million to $1.48 billion as compared with $1.42 billion at December 31, 2007. Community bank deposits increased $14.9 million in the first quarter to $104.2 million at March 31, 2008, versus $89.3 million at December 31, 2007. Institutional deposits increased $45 million during the first quarter as compared to year end 2007.

Capital. At March 31, 2008, the Company’s equity leverage ratio was 5.25% compared with 5.41% at December 31, 2007. The decline in the leverage ratio was principally caused by the unrealized loss on available for sale investment securities, which was included in other comprehensive income and growth in total assets. United Western Bank’s tier-1 core capital, total risk-based and tier-1 risk-based capital ratios are approximately 7.26%, 12.67% and 11.85 %, respectively, as of March 31, 2008, all of which are well in excess of regulatory requirements of 5%, 10% and 6%, respectively.

The Company paid its fifth consecutive quarterly cash dividend in the amount of $.06 per share on March 17, 2008. On May 1, 2008, Board of Directors declared a quarterly cash dividend of $0.06 per common share to shareholders of record on June 5, 2008. The dividend is payable June 16, 2008.

During the first quarter of 2008, the Company repurchased 13,900 of its common shares. After these repurchases, the Company has remaining authorization to repurchase a total of 365,018 outstanding common shares. Stock repurchases are part of the Company’s capital management plan and strategy. Such repurchases will be made from time to time in accordance with the Company’s Fair Disclosure and Insider Trading policies, as well as based on capital, liquidity and other factors.

Conference Call Management will host a conference call on Tuesday, May 6, 2008 at 9:00 a.m. Mountain Time to review the results of operations for the first quarter ended March 31, 2008, and other topics that may be raised during the discussion. To participate in the teleconference, please call toll-free 800-218-9073 (or 303-275-2170 for local and international callers) approximately 10 minutes prior to the start time. To hear a live web simulcast or to listen to the archived webcast following the completion of the call, please visit the Company’s website at www.uwbancorp.com, click on the “Investor Relations” link and then under “News & Events” select “Calendar of Events” to access the link to the call.

About United Western Bancorp, Inc.

Denver-based United Western Bancorp, Inc. is focused on developing its community-based banking network through its subsidiary, United Western Bank, by strategically positioning branches across Colorado’s Front Range market and certain mountain communities. This area spans the eastern slope of the Rocky Mountains – from Pueblo to Fort Collins, and from metropolitan Denver to the Roaring Fork Valley. United Western Bank plans to grow its network to estimated 10 to 12 community bank locations over the next three to five years. In addition to community-based banking, United Western Bancorp, Inc. and its subsidiaries offer deposit services to institutional customers and custodial, administrative, and escrow services through Sterling Trust Company. For more information, please visit our web site at www.uwbancorp.com.

Forward-Looking Statements This press release contains “forward-looking statements” that are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are subject to significant risks and uncertainties. Forward-looking statements include information concerning our future results, interest rates, loan and deposit growth, operations, development and growth of our community bank network and our business strategy. Forward-looking statements sometimes include terminology such as “may,” “will,” “expects,” “anticipates,” “predicts,” “believes,” “plans,” “estimates,” “potential,” “projects,” “intends,” “should” or “continue” or the negative thereof or other variations thereon or comparable terminology. However, a statement may still be forward looking even if it does not contain one of these terms. As you consider forward-looking statements, you should understand that these statements are not guarantees of performance or results. They involve risks, uncertainties and assumptions that could cause actual performance or results to differ materially from those in the forward-looking statements. These factors include, but are not limited to: the successful implementation of our community banking strategies and growth plans; the timing of regulatory approvals or consents for new branches or other contemplated actions; the availability of suitable and desirable locations for additional branches; the continuing strength of our existing business, which may be affected by various factors, including but not limited to interest rate fluctuations, level of delinquencies, defaults and prepayments, general economic conditions, competition, legal and regulatory developments, and future additional risks and uncertainties currently unknown to us. Additional information concerning these and other factors that may cause actual results to differ materially from those anticipated in forward-looking statements is contained in the “Risk Factors” section of the Company’s Annual Report on Form 10-K for the year ended December 31, 2007 and in the Company’s other periodic reports and filings with the Securities and Exchange Commission. The Company cautions investors not to place undue reliance on the forward-looking statements contained in this press release.

Any forward-looking statements made by the Company speak only as of the date on which the statements are made and are based on information known to us at that time. We do not intend to update or revise the forward-looking statements made in this press release after the date on which they are made to reflect subsequent events or circumstances, except as required by law.

UNITED WESTERN BANCORP, INC. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (Unaudited) (Dollars in thousands)     March 31, December 31, 2008   2007 Assets Cash and due from banks $32,707 $21,650 Interest-earning deposits 3,308 3,156 Federal funds sold 10,000   16,000   Total cash and cash equivalents 46,015 40,806 Investment securities – available for sale, at estimated fair value 96,184 87,676 Investment securities – held to maturity, at amortized cost 556,087 574,105 Community bank loans, net 810,509 697,732 Wholesale loans, net 492,381 557,049 FHLBank stock, at cost 40,326 39,913 Mortgage servicing rights, net 11,299 11,971 Accrued interest receivable 9,511 10,551 Other receivables 15,700 14,120 Premises and equipment, net 18,890 16,949 Bank owned life insurance 24,517 24,279 Other assets, net 11,653 11,737 Deferred income taxes 9,009 6,113 Foreclosed real estate 3,808   3,109   Total assets $2,145,889   $2,096,110     Liabilities and shareholders’ equity Liabilities: Deposits $1,427,871 $1,385,481 Custodial escrow balances 51,481 34,172 FHLBank borrowings 398,803 406,129 Borrowed money 98,201 97,428 Junior subordinated debentures owed to unconsolidated subsidiary trusts 30,442 30,442 Income tax payable 2,069 222 Other liabilities 24,459   28,815   Total liabilities 2,033,326   1,982,689     Shareholders’ equity: Common stock 1 1 Additional paid-in capital 23,777 23,724 Retained earnings 95,066 92,364 Accumulated other comprehensive loss (6,281 ) (2,668 ) Total shareholders’ equity 112,563   113,421   Total liabilities and shareholders’ equity $2,145,889   $2,096,110   UNITED WESTERN BANCORP, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (Dollars in thousands, except share information)   Quarter Ended Mar 31,   Dec 31,   Mar 31, 2008 2007 2007 Interest and dividend income: Community bank loans $13,425 $13,418 $8,969 Wholesale residential loans 5,645 6,431 7,761 Other loans 1,188 764 1,974 Investment securities 8,652 9,013 10,742 Deposits and dividends 570 740 771 Total interest and dividend income 29,480 30,366 30,217   Interest expense: Deposits 3,712 4,985 6,628 FHLBank borrowings 3,793 5,119 5,484 Other borrowed money 1,765 1,894 2,208 Total interest expense 9,270 11,998 14,320   Net interest income before provision for credit losses 20,210 18,368 15,897 Provision for credit losses 1,536 1,174 358 Net interest income after provision for credit losses 18,674 17,194 15,539   Noninterest income: Custodial, administrative and escrow services 2,560 2,254 1,993 Loan administration 1,456 1,408 1,697 Gain on sale of loans and securities 182 92 833 Litigation settlements – 155 – Other 625 747 820 Total noninterest income 4,823 4,656 5,343   Noninterest expense: Compensation and employee benefits 7,707 7,161 6,340 Subaccounting fees 5,215 5,192 5,985 Amortization of mortgage servicing rights 709 687 978 Occupancy and equipment 810 776 649 Postage and communication 342 326 303 Professional fees 601 712 506 Mortgage servicing rights subservicing fees 441 445 520 Other general and administrative 2,863 2,324 2,553 Total noninterest expense 18,688 17,623 17,834   Income before income taxes 4,809 4,227 3,048 Income tax provision 1,445 1,244 795 Net income $3,364 $2,983 $2,253   Net income per share – basic $0.47 0.41 0.31 Net income per share – assuming dilution 0.46 0.41 0.31 UNITED WESTERN BANCORP, INC. AND SUBSIDIARIES CONSOLIDATED AVERAGE BALANCE SHEET (Unaudited) (Dollars in thousands)     Three Months Ended March 31, 2008 2007 Average Balance   Interest   Average Rate Average Balance   Interest   Average Rate (Dollars in thousands) Assets Interest-earning assets: Community bank loans: Commercial real estate loans $229,310 $4,010 7.03% $151,603 $2,790 7.46% Construction and development loans 280,984 4,786 6.85 100,220 2,284 9.24 Originated SBA loans 99,213 2,096 8.50 102,425 2,416 9.57 Multifamily loans 49,153 817 6.65 57,891 928 6.41 Commercial loans 91,257 1,644 7.25 23,121 483 8.47 Consumer and other loans 5,042 72 5.74 2,934 68 9.40 Total community bank loans 754,959 13,425 7.15 438,194 8,969 8.30 Wholesale assets: Residential loans 419,904 5,645 5.38 588,239 7,761 5.28 Purchased SBA loans and securities 174,181 1,970 4.55 235,568 3,003 5.17 Mortgage-backed securities 598,677 7,870 5.26 735,706 9,713 5.28 Total wholesale assets 1,192,762 15,485 5.19 1,559,513 20,477 5.25 Interest-earning deposits 19,298 156 3.20 14,129 179 5.07 FHLBank stock 39,917 414 4.17 40,548 592 5.92 Total interest-earning assets 2,006,936 29,480 5.89% 2,052,384 30,217 5.92%   Noninterest-earning assets: Cash 18,029 22,127 Allowance for credit losses (10,618) (8,991) Premises and equipment 18,324 9,482 Other assets 81,079 85,427 Total noninterest-earning assets 106,814 108,045 Total assets $2,113,750 $2,160,429   Liabilities and Shareholders’ Equity Interest-bearing liabilities: Passbook accounts $235 $– 0.85% $134 $– 0.00% Money market and NOW accounts 1,154,089 3,383 1.18 1,153,438 6,259 2.20 Certificates of deposit 31,439 329 4.21 36,286 369 4.12 FHLBank borrowings 392,179 3,793 3.83 441,670 5,484 4.97 Repurchase agreements 76,673 848 4.38 60,868 739 4.92 Borrowed money and junior subordinated Debentures 51,442 917 7.05 66,216 1,469 8.87 Total interest-bearing liabilities 1,706,057 9,270 2.17% 1,758,612 14,320 3.28%   Noninterest-bearing liabilities: Demand deposits (including custodial escrow balances) 271,210 269,724 Other liabilities 20,519 20,875 Total noninterest-bearing liabilities 291,729 290,599 Shareholders’ equity 115,964 111,218 Total liabilities and shareholders’ equity $2,113,750 $2,160,429   Net interest income before provision for credit losses $20,210 $15,897 Interest rate spread 3.72% 2.64% Net interest margin 4.05% 3.11% Ratio of average interest-earning assets to average interest-bearing liabilities   117.64%   116.70% UNITED WESTERN BANCORP, INC. AND SUBSIDIARIES OPERATING RATIOS AND OTHER SELECTED DATA (Unaudited) (Dollars in thousands, except share information)   Quarter Ended Mar 31,   Dec 31,   Mar 31, 2008 2007 2007 Weighted average shares – basic 7,217,399 7,232,375 7,256,573 Weighted average shares – assuming dilution 7,238,411 7,241,071 7,256,791 Number of shares outstanding at end of period 7,318,818 7,264,224 7,256,573   Operating Ratios & Other Selected Data (1) Return of average equity 11.60 % 10.29 % 8.10 % Operating efficiency ratios (3) 71.82 % 73.56 % 79.36 % Book value per share (end of period) $15.38 $15.61 $15.13 Yield on assets 5.89 % 6.12 % 5.92 % Cost of liabilities 2.17 % 2.76 % 3.28 % Net interest margin (2) 4.05 % 3.73 % 3.11 %     Asset Quality Information (1) Community bank allowance for credit losses $10,033 $8,513 $6,483 Allowance to community bank loans 1.22 % 1.21 % 1.40 % Residential allowance for credit losses $1,635 $1,869 $2,340 Allowance to residential loans 0.42 % 0.42 % 0.41 % Allowance for credit losses $11,721 $10,438 $8,895 Allowance for credit losses to total loans 0.89 % 0.82 % 0.75 % Community bank net charge offs $52 $30 $198 Residential net charge offs 201 227 27 Residential nonaccrual loans 6,963 7,873 6,606 Commercial nonaccrual loans 5,031 2,602 2,989 Commercial guaranteed nonaccrual loans 1,094 1,450 2,359 Total nonaccrual assets and REO 15,802 13,584 13,119 Total residential loans allowance to nonaccrual residential loans 23.50 % 23.70 % 35.42 % Ratio of allowance for credit losses to total nonaccrual loans (less guaranteed portion) 107.53 % 115.66 % 122.93 % Ratio of allowance for credit losses to total nonaccrual loans 97.72 % 99.65 % 92.70 % Total nonaccrual residential loans to total residential loans 1.80 % 1.78 % 1.16 % Total nonaccrual commercial loans to total commercial loans 0.54 % 0.32 % 0.49 % Total nonaccrual assets and REO to total assets 0.74 % 0.65 % 0.62 % (1) Calculations are based on average daily balances where available and monthly averages otherwise, as applicable.

(2) Net interest margin has been calculated by dividing net interest income before credit losses by average interest earning assets.

(3) The operating efficiency ratios have been calculated by dividing noninterest expense, excluding amortization of mortgage servicing rights, by operating income. Operating income is equal to net interest income before provision for credit losses plus noninterest income.

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