WesBanco Announces Increased First Quarter 2007 Results

Date : 04/18/2007 @ 9:20AM
Source : PR Newswire
Stock : Wesbanco (MM) (WSBC)
Quote : 25.54  2.32 (9.99%) @ 5:30PM
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WesBanco Announces Increased First Quarter 2007 Results

WHEELING, W.Va., April 18 /PRNewswire-FirstCall/ -- Paul M. Limbert, President and Chief Executive Officer of WesBanco, Inc., (NASDAQ:WSBC) a Wheeling, West Virginia based multi-state bank holding company, today announced increased earnings for the first quarter ended March 31, 2007.

Net income for the quarter ended March 31, 2007 was $11.9 million, an increase of $6.3 million over the $5.6 million of net income in the first quarter of 2006, while diluted earnings per share for the quarter were $0.56 per share compared to $0.25 per share for 2006. First quarter results showed improvement primarily as a result of a reduced loan loss provision and increases in non-interest income. In addition, improvement in the net interest margin from the 2006 balance sheet repositioning, limited the first quarter overall reduction in net interest income in a period of an inverted yield curve and highly competitive loan and deposit markets, which continue to present industry-wide challenges On a diluted per share basis, core operating earnings were $0.53 per share for the quarter, a 26.2% increase over $0.42 per share in 2006. Net income for the first quarter of 2007 included a $0.6 million after-tax gain from the recognition of a deferred gain on the sale of certain real property in 2004, and for 2006 included a $4.8 million after-tax loss arising in connection with the balance sheet repositioning, a $1.5 million net after-tax gain from the sale of four branches and $0.3 million net after-tax expense from the restructuring of certain mortgage operations.

"Results for the first quarter significantly improved over the first quarter of 2006 as a result of a 16 basis point improvement in the net interest margin to 3.56%, increases in non-interest income and a decrease in non-performing loans supporting a decrease in the loan loss provision," stated Mr. Limbert. "Quality in our investment and loan portfolios supported by management of liability costs has provided improved profitability. In addition, a current non-interest income revenue enhancement program has provided increases to certain categories of fee income."

"Our branch optimization program will continue in the second quarter of 2007 when we will open a new office in Gahanna (Columbus), OH replacing an older, existing facility in the same vicinity, and we have started construction on a new banking center in the Highlands development between Wheeling, WV and Washington, PA," said Mr. Limbert. "These new facilities will serve to enhance WesBanco's presence in these markets and further improve customer service."

Highlights for the first quarter of 2007:

* Net interest income for the first quarter decreased $1.0 million or 3.2% compared to the first quarter of 2006 as a result of the flat yield curve environment experienced by the banking industry and an intentional repositioning and reduction in the size of the balance sheet in 2006.

Despite the shape of the yield curve, the net interest margin for the first quarter increased to 3.56%, as compared to 3.40% in the first quarter 2006 and 3.49% for the fourth quarter of 2006. This was accomplished in part from both the balance sheet repositioning and controlled deposit cost increases, enhanced somewhat by loan yield increases and average balance increases in non-interest bearing deposit accounts.

* The increase in non-interest income was $7.8 million compared to the first quarter of 2006, but $1.3 million or 11.5% excluding the effects of the non core 2007 $1.0 million deferred gain recognized on the sale of a former branch facility which the Company sold and financed in 2004 and has now realized sufficient pay down in the associated receivable to qualify for gain recognition, and for 2006, the $8.0 million loss associated with WesBanco's balance sheet repositioning and gain of $2.5 million on the sale of the Ritchie County branches. The increase in core earnings was due to higher trust fees of $0.3 million, improved revenues in the securities brokerage business line of $0.3 million, increased mortgage banking income from sales to the secondary market of $0.3 million and $0.7 million in security sale gains.

* The provision for loan losses decreased $1.2 million in the first quarter of 2007 as compared to first quarter 2006 primarily due to lower levels of non-performing loans which decreased by 24.9% from December 31, 2006, however the allowance for loan losses as a percentage of total loans increased to 1.12% at March 31, 2007, from 1.10% at the end of the first quarter of 2006. Non-performing loans decreased primarily through payoffs and improvements in loan quality. Net charge-offs to average loans increased to 0.24% for the 2007 quarter as compared to 0.18% for the first quarter of 2006.

* Non-interest expense decreased $0.4 million or 1.6% compared to the first quarter of 2006. The decrease was primarily due to a $0.5 million decrease in marketing costs and a $0.5 million charge in 2006 relating to the restructuring of certain mortgage banking operations. These decreases were partially offset by a $0.5 million increase in salaries and health benefit costs in the first quarter of 2007. Full-time equivalent employees were approximately the same at March 31, 2007 as compared to the prior year. The decrease in marketing expenses was due to campaigns in 2006, which increased total checking and savings accounts and related service charge and overdraft fee income. A new marketing campaign is planned for the spring targeting demand deposit accounts and home equity loans.

* The provision for income taxes increased $2.1 million compared to the first quarter of 2006 due to an increase in pre-tax income and an increase in the effective tax rate. For 2007 the effective tax rate increased to 22.3% as compared to 19.6% in the first quarter of 2006 due primarily to a lower percentage of tax-exempt income to total income.

* Total loans at March 31, 2007 decreased $92.2 million or 3.1% compared to March 31, 2006 due to planned decreases in residential real estate loans and, to a lesser degree, increased payoffs of commercial and home equity loans. Loan growth over the last year was impacted by a decreased retention of fixed rate residential real estate loans in the portfolio as compared to sales to the secondary market, reduced market opportunities for first mortgages and home equity loans in the higher interest rate environment, certain loan paydowns particularly in construction lending, and a focus on obtaining appropriate interest rate spreads on new loans in a more competitive lending environment.

* Total deposits were relatively flat in the first quarter of 2007 as compared to the prior year primarily due to increases in certificates of deposit and interest bearing demand deposits mostly offset by decreases in other deposit categories. The 3.9% increase in certificates of deposit was due to growth in retail sales and from sales of a new Certificate of Deposit Account Registry Service (CDARS)(R) product marketed as an alternative to certain customer repurchase agreements or to replace other wholesale borrowings when conditions warranted.

Interest bearing demand deposits increased 8.3% due to a new product offering for certain municipal accounts. Money market and savings accounts decreased as customers in a rising rate environment reinvested in short- and intermediate-term certificates of deposit, and non-bank products.

* FHLB and other short-term borrowings decreased from $812.2 million as of March 31, 2006, prior to $526.0 million at March 31, 2007, a $286.2 million or 35.2% reduction. These borrowings as a percent of total assets decreased to 13.0% from 18.7% at the end of the 2006 first quarter. Likewise, total investment securities have dropped since the 2006 first quarter from $936.0 million to $743.1 million, a 20.6% decrease, primarily due to the repositioning and sales from the available-for-sale portfolio, as well as continued maturities and pay- downs. In the current interest rate environment WesBanco has reduced its overall wholesale leverage position, deciding instead to reduce FHLB borrowings with the proceeds from sales and maturities and using the available cash and improved tangible leverage capital position to repurchase its common stock. The tangible equity leverage ratio increased from 6.38% at March 31, 2006 to 6.88% at March 31, 2007.

* In the first quarter of 2007, WesBanco's dividend rate was increased 3.8% to $0.275 per share on a quarterly basis, up from the rate for the previous quarter of $0.265 per share. During the quarter, Mergent, Inc.

recognized WesBanco as one of its "Mergent's Dividend Achievers(R)" for 2007. As such, WesBanco is one of just 3% of all U.S. publicly listed companies to meet Mergent's stringent criteria, including successfully delivering dividend increases to shareholders for 10 or more years.

WesBanco has increased dividends over the last 22 consecutive years.

* For the quarter ended March 31, 2007, WesBanco repurchased a total of 560,253 common shares at an average price of $31.55 per share. WesBanco has 69,745 shares remaining for repurchase under the current repurchase plan approved by the Board of Directors in January 2006, and 1,000,000 shares under a new plan approved in March 2007.

WesBanco is a multi-state bank holding company with total assets of approximately $4.1 billion, operating through 78 banking offices, one loan production office, and 111 ATMs in West Virginia, Ohio, and Pennsylvania. WesBanco's banking subsidiary is WesBanco Bank, Inc., headquartered in Wheeling, West Virginia. In addition, WesBanco operates an insurance brokerage company, WesBanco Insurance Services, Inc., and a full service broker/dealer, WesBanco Securities, Inc. that also operates Mountaineer Securities, WesBanco's discount brokerage operation.

A reconciliation of GAAP basis net income to core operating earnings is found on the last table of this release.

Forward-looking statements in this press release relating to WesBanco's plans, strategies, objectives, expectations, intentions and adequacy of resources, are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. The information contained in this press release should be read in conjunction with WesBanco's 2006 Annual Report on Form 10-K, filed with the Securities and Exchange Commission ("SEC"), which is available at the SEC's website http://www.sec.gov/ or at WesBanco's website, http://www.wesbanco.com/. Investors are cautioned that forward-looking statements, which are not historical fact, involve risks and uncertainties, including those detailed in WesBanco's 2006 Annual Report on Form 10-K filed with the SEC under the section "Risk Factors." Such statements are subject to important factors that could cause actual results to differ materially from those contemplated by such statements, including without limitation, the effects of changing regional and national economic conditions; changes in interest rates, spreads on earning assets and interest-bearing liabilities, and associated interest rate sensitivity; sources of liquidity available to the parent company and its related subsidiary operations; potential future credit losses and the credit risk of commercial, real estate, and consumer loan customers and their borrowing activities; actions of the Federal Reserve, State of West Virginia Division of Banking, Federal Deposit Insurance Corporation, the SEC, the NASDAQ, the National Association of Securities Dealers and other regulatory bodies; potential legislative and federal and state regulatory actions and reform; competitive conditions in the financial services industry; rapidly changing technology affecting financial services and/or other external developments materially impacting WesBanco's operational and financial performance. WesBanco does not assume any duty to update forward-looking statements.

WESBANCO, INC.

Consolidated Selected Financial Highlights (unaudited, dollars in thousands, except per share amounts)

For the Three Months Ended March 31, Statement of income 2007 2006 % Change

Interest income $57,193 $56,447 1.32% Interest expense 27,200 25,464 6.82% Net interest income 29,993 30,983 (3.20%) Provision for loan losses 1,460 2,640 (44.70%) Net interest income after provision for loan losses 28,533 28,343 0.67% Non-interest income Trust fees 4,338 4,058 6.90% Service charges on deposits 3,883 3,797 2.26% Net securities gains/(losses) 678 (7,942) 108.54% Gains on sales of branch offices (1) 980 2,465 (60.24%) Other income 3,357 3,036 10.57% Total non-interest income 13,236 5,414 144.48% Non-interest expense Salaries and employee benefits 13,878 13,416 3.44% Net occupancy 2,003 2,013 (0.50%) Equipment 1,902 2,030 (6.31%) Amortization of intangible assets 596 633 (5.85%) Marketing expense 622 1,073 (42.03%) Restructuring expenses (2) - 540 (100.00%) Other operating expenses 7,384 7,107 3.90% Total non-interest expense 26,385 26,812 (1.59%) Income before provision for income taxes 15,384 6,945 121.51% Provision for income taxes 3,437 1,361 152.53% Net income $11,947 $5,584 113.95%

Taxable equivalent net interest income $32,005 $33,303 (3.90%)

Per common share data Net income per common share - basic $0.56 $0.25 124.00% Net income per common share - diluted $0.56 $0.25 124.00% Dividends declared $0.275 $0.265 3.77% Book value (period end) $19.40 $18.98 2.23% Tangible book value (period end) $12.50 $12.28 1.82% Average shares outstanding - basic 21,271,328 21,937,948 (3.04%) Average shares outstanding - diluted 21,325,166 21,998,750 (3.06%) Period end shares outstanding 20,948,040 21,925,266 (4.46%)

Selected ratios Return on average assets 1.20% 0.52% 131.53% Return on average equity 11.77% 5.45% 115.94% Yield on earning assets (3) 6.59% 6.01% 9.71% Cost of interest bearing liabilities 3.46% 2.93% 18.02% Net interest spread (3) 3.13% 3.08% 1.48% Net interest margin (3) 3.56% 3.40% 4.62% Efficiency (3) 58.32% 69.25% (15.78%) Average loans to average deposits 96.72% 97.78% (1.09%) Annualized net loan charge- offs/average loans 0.24% 0.18% 32.28% Effective income tax rate 22.34% 19.60% 13.99%

(1) March 2007 includes gain on sale of branch facility which was replaced with a new facility whereas March 2006 includes gain on sale of Ritchie County branches and associated operations.

(2) Restructuring costs are associated with a reduction in WesBanco's workforce through layoffs.

(3) The yield on earning assets, net interest margin, net interest spread and efficiency ratios are presented on a fully taxable-equivalent (FTE) and annualized basis. The FTE basis adjusts for the tax benefit of income on certain tax-exempt loans and investments. WesBanco believes this measure to be the preferred industry measurement of net interest income and provides a relevant comparison between taxable and non-taxable amounts.

WESBANCO, INC.

Consolidated Selected Financial Highlights (unaudited, dollars in thousands) Balance sheet (period end) March 31, Assets 2007 2006 % Change Cash and due from banks $76,124 $99,071 (23.16)% Due from banks - Interest bearing 1,109 1,225 (9.47) Fed Funds sold 40,000 - 100.00 Securities 743,066 936,018 (20.61) Loans: Loans held for sale 4,746 5,906 (19.64) Commercial and commercial real estate 1,543,555 1,565,591 (1.41) Residential real estate 870,544 921,022 (5.48) Consumer and home equity 424,377 442,854 (4.17) Total loans 2,843,222 2,935,373 (3.14) Allowance for loan losses (31,757) (32,291) (1.65) Net loans 2,811,465 2,903,082 (3.16) Premises and equipment, net 67,507 63,899 5.65 Goodwill 137,258 137,258 - Core deposit intangible, net 7,294 9,767 (25.32) Other assets 175,541 196,990 (10.89) Total Assets $4,059,364 $4,347,310 (6.62)%

Liabilities and Shareholders' Equity Non-interest bearing demand deposits $387,877 $398,408 (2.64)% Interest bearing demand deposits 351,532 324,572 8.31 Money market accounts 367,205 404,612 (9.25) Savings deposits 439,264 467,968 (6.13) Certificates of deposit 1,450,416 1,396,463 3.86 Total deposits 2,996,294 2,992,023 0.14 Federal Home Loan Bank borrowings 363,958 574,745 (36.67) Short-term borrowings 162,072 237,437 (31.74) Junior subordinated debt 87,638 87,638 - Other liabilities 42,924 39,296 9.23 Shareholders' equity 406,478 416,171 (2.33) Total Liabilities and Shareholders' Equity $4,059,364 $4,347,310 (6.62)%

WESBANCO, INC.

Consolidated Selected Financial Highlights (unaudited, dollars in thousands) % Change Balance sheet (period end) Dec. 31, Dec. 31, 2006 Assets 2006 to March 31,2007 Cash and due from banks $95,388 (20.20)% Due from banks - Interest bearing 1,217 (8.87) Fed Funds sold - 100.00 Securities 736,707 0.86 Loans: Loans held for sale 3,170 49.72 Commercial and commercial real estate 1,575,170 (2.01) Residential real estate 896,533 (2.90) Consumer and home equity 436,510 (2.78) Total loans 2,911,383 (2.34) Allowance for loan losses (31,979) (0.69) Net loans 2,879,404 (2.36) Premises and equipment, net 67,404 0.15 Goodwill 137,258 - Core deposit intangible, net 7,889 (7.54) Other assets 172,876 1.54 Total Assets $4,098,143 (0.95)%

Liabilities and Shareholders' Equity Non-interest bearing demand deposits $401,909 (3.49)% Interest bearing demand deposits 356,088 (1.28) Money market accounts 354,082 3.71 Savings deposits 441,226 (0.44) Certificates of deposit 1,442,242 0.57 Total deposits 2,995,547 0.02 Federal Home Loan Bank borrowings 358,907 1.41 Short-term borrowings 202,561 (19.99) Junior subordinated debt 87,638 - Other liabilities 36,615 17.23 Shareholders' equity 416,875 (2.49) Total Liabilities and Shareholders' Equity $4,098,143 (0.95)%

Average balance sheet and net interest margin analysis For the Three Months Ended March 31, 2007 Average Annualized Average Assets Volume Interest Rate Due from banks - interest bearing $1,309 $32 2.44% Loans, net of unearned income 2,865,159 195,758 6.83% Securities: Taxable 391,820 19,112 4.88% Tax-exempt 342,591 22,997 6.71% Total securities 734,411 42,109 5.73% Federal funds sold 9,133 432 4.73% Other interest earning assets (1) 22,736 1,204 5.30% Total earning assets 3,632,748 $239,535 6.59% Other assets 391,627 Total Assets $4,024,375

Liabilities and Shareholders' Equity Interest bearing demand deposits $343,337 $4,141 1.21% Money market accounts 355,857 8,882 2.50% Savings deposits 439,533 6,083 1.38% Certificates of deposit 1,438,883 63,587 4.42% Total interest bearing deposits 2,577,610 82,693 3.21% Federal Home Loan Bank borrowings 350,233 13,424 3.83% Other borrowings 174,426 8,484 4.86% Junior subordinated debt 87,638 5,710 6.52% Total interest bearing liabilities 3,189,907 $110,311 3.46% Non-interest bearing demand deposits 384,839 Other liabilities 37,932 Shareholders' equity 411,697 Total Liabilities and Shareholders' Equity $4,024,375

Taxable equivalent net interest spread 3.13% Taxable equivalent net interest margin 3.56%

(1) Federal Reserve stock, Federal Home Loan Bank stock and equity securities that do not have readily determinable fair market values.

Average balance sheet and net interest margin analysis For the Three Months Ended March 31, 2006 Average Annualized Average Assets Volume Interest Rate Due from banks - interest bearing $1,806 $44 2.44% Loans, net of unearned income 2,927,528 185,469 6.34% Securities: Taxable 582,779 23,792 4.08% Tax-exempt 398,180 26,511 6.66% Total securities 980,959 50,303 5.13% Federal funds sold - - 0.00% Other interest earning assets (1) 43,444 1,792 4.12% Total earning assets 3,953,737 $237,608 6.01% Other assets 396,807 Total Assets $4,350,544

Liabilities and Shareholders' Equity Interest bearing demand deposits $320,452 $2,214 0.69% Money market accounts 425,387 8,902 2.09% Savings deposits 465,307 5,175 1.11% Certificates of deposit 1,409,658 50,666 3.59% Total interest bearing deposits 2,620,804 66,957 2.55% Federal Home Loan Bank borrowings 602,733 21,730 3.61% Other borrowings 215,088 9,093 4.23% Junior subordinated debt 87,638 5,491 6.27% Total interest bearing liabilities 3,526,263 $103,271 2.93% Non-interest bearing demand deposits 373,061 Other liabilities 35,566 Shareholders' equity 415,654 Total Liabilities and Shareholders' Equity $4,350,544

Taxable equivalent net interest spread 3.08% Taxable equivalent net interest margin 3.40%

(1) Federal Reserve stock, Federal Home Loan Bank stock and equity securities that do not have readily determinable fair market values.

WESBANCO, INC.

Consolidated Selected Financial Highlights (unaudited, dollars in thousands, except per share amounts)

Quarter Ended March 31, Dec. 31, Sept. 30, Statement of income 2007 2006 2006 Interest income $57,193 $57,886 $56,942 Interest expense 27,200 27,609 26,233 Net interest income 29,993 30,277 30,709 Provision for loan losses 1,460 1,568 2,268 Net interest income after provision for loan losses 28,533 28,709 28,441 Non-interest income Trust fees 4,338 3,733 3,711 Service charges on deposits 3,883 4,301 4,437 Net securities gains 678 35 17 Other income 3,357 2,861 3,492 Gains on sales of branch offices (1) 980 - - Gains on early extinguishment of debt - - 17 Total non-interest income 13,236 10,930 11,674 Non-interest expense Salaries and employee benefits 13,878 13,423 13,529 Net occupancy 2,003 1,937 1,688 Equipment 1,902 1,937 1,961 Core deposit intangibles 596 617 628 Marketing expense 622 1,290 943 Restructuring expenses (2) - - - Other operating expenses 7,384 7,271 7,180 Total non-interest expense 26,385 26,475 25,929 Income before provision for income taxes 15,384 13,164 14,186 Provision for income taxes 3,437 2,528 2,632 Net income $11,947 $10,636 $11,554

Taxable equivalent net interest income $32,005 $32,330 $32,806

Per common share data Net income per common share - basic $0.56 $0.49 $0.53 Net income per common share - diluted $0.56 $0.49 $0.53 Dividends declared $0.275 $0.265 $0.265 Book value (period end) $19.40 $19.39 $19.45 Tangible book value (period end) $12.50 $12.64 $12.69 Average shares outstanding - basic 21,271,328 21,523,291 21,700,328 Average shares outstanding - diluted 21,325,166 21,580,177 21,746,255 Period end shares outstanding 20,948,040 21,496,793 21,551,703 Full time equivalent employees 1,168 1,168 1,191

Selected ratios Return on average assets 1.20% 1.03% 1.13% Return on average equity 11.77% 10.06% 10.97% Yield on earning assets (3) 6.59% 6.45% 6.40% Cost of interest bearing liabilities 3.46% 3.37% 3.21% Net interest spread (3) 3.14% 3.08% 3.19% Net interest margin (3) 3.56% 3.49% 3.56% Efficiency (3) 58.32% 61.20% 58.30% Average loans to average deposits 96.72% 97.17% 98.40% Trust Assets, market value at period end $2,972,044 $2,976,621 $2,873,159

WESBANCO, INC.

Consolidated Selected Financial Highlights (unaudited, dollars in thousands, except per share amounts)

Quarter Ended June 30, March 31, Statement of income 2006 2006 Interest income $55,994 $56,447 Interest expense 25,130 25,464 Net interest income 30,864 30,983 Provision for loan losses 2,263 2,640 Net interest income after provision for loan losses 28,601 28,343 Non-interest income Trust fees 3,537 4,058 Service charges on deposits 4,179 3,797 Net securities gains 92 (7,942) Other income 3,382 3,036 Gains on sales of branch offices (1) 153 2,465 Gains on early extinguishment of debt 1,047 - Total non-interest income 12,390 5,414 Non-interest expense Salaries and employee benefits 13,315 13,416 Net occupancy 1,866 2,013 Equipment 1,993 2,030 Core deposit intangibles 633 633 Marketing expense 1,837 1,073 Restructuring expenses (2) - 540 Other operating expenses 7,344 7,107 Total non-interest expense 26,988 26,812 Income before provision for income taxes 14,003 6,945 Provision for income taxes 2,742 1,361 Net income $11,261 $5,584

Taxable equivalent net interest income $33,046 $33,303

Per common share data Net income per common share - basic $0.52 $0.25 Net income per common share - diluted $0.52 $0.25 Dividends declared $0.265 $0.265 Book value (period end) $19.13 $18.98 Tangible book value (period end) $12.41 $12.28 Average shares outstanding - basic 21,893,943 21,937,948 Average shares outstanding - diluted 21,946,829 21,998,750 Period end shares outstanding 21,783,350 21,925,266 Full time equivalent employees 1,176 1,165

Selected ratios Return on average assets 1.09% 0.52% Return on average equity 10.83% 5.45% Yield on earning assets (3) 6.23% 6.01% Cost of interest bearing liabilities 3.05% 2.93% Net interest spread (3) 3.18% 3.08% Net interest margin (3) 3.54% 3.40% Efficiency (3) 59.40% 69.25% Average loans to average deposits 97.82% 97.78% Trust Assets, market value at period end $2,797,321 $2,871,129

(1) March 2007 includes gain on sale of branch facility which was replaced with a new facility whereas March 2006 includes gain on sale of Ritchie County branches and associated operations.

(2) Restructuring costs are associated with a reduction in WesBanco's workforce through layoffs.

(3) The yield on earning assets, net interest margin, net interest spread and efficiency ratios are presented on a fully taxable-equivalent (FTE) and annualized basis. The FTE basis adjusts for the tax benefit of income on certain tax-exempt loans and investments. WesBanco believes this measure to be the preferred industry measurement of net interest income and provides a relevant comparison between taxable and non-taxable amounts.

WESBANCO, INC.

Consolidated Selected Financial Highlights (unaudited, dollars in thousands) Quarter Ended March 31, Dec. 31, Sept. 30, June 30, March 31, Asset quality data 2007 2006 2006 2006 2006 Non-performing assets: Non-accrual loans $12,126 $16,154 $10,356 $13,361 $14,129 Renegotiated loans - - - - - Total non-performing loans 12,126 16,154 10,356 13,361 14,129 Other real estate and repossessed assets 3,369 4,052 4,109 3,263 2,692 Total non-performing loans and assets $15,495 $20,206 $14,465 $16,624 $16,821 Loans past due 90 days or more $6,194 $6,488 $11,594 $9,784 $6,528

Non-performing assets/total assets 0.38% 0.49% 0.35% 0.41% 0.39% Non-performing assets/total loans, other real estate and repossessed assets 0.54% 0.69% 0.49% 0.57% 0.57% Non-performing loans/total loans 0.43% 0.55% 0.35% 0.46% 0.48% Non-performing loans and loans past due 90 days or more/total loans 0.64% 0.78% 0.75% 0.79% 0.70% Non-performing loans, loans past due 90 days and other real estate owned/total loans and other real estate owned 0.75% 0.89% 0.87% 0.89% 0.79%

Allowance for loan losses Allowance for loan losses $31,757 $31,979 $31,669 $30,592 $32,291 Provision for loan losses 1,460 1,568 2,268 2,263 2,640 Net loan charge-offs 1,682 1,258 1,191 3,962 1,306 Annualized net loan charge-offs /average loans 0.24% 0.17% 0.16% 0.54% 0.18% Allowance for loan losses/total loans 1.12% 1.10% 1.08% 1.05% 1.10% Allowance for loan losses/non-performing loans 2.62 x 1.98 x 3.06 x 2.29 x 2.29 x Allowance for loan losses/non-performing loans and past due 90 days or more 1.73 x 1.41 x 1.44 x 1.32 x 1.56 x

Capital ratios Tier I leverage capital 9.15% 9.27% 9.23% 9.06% 8.56% Tier I risk-based capital 12.19% 12.35% 12.30% 12.32% 11.98% Total risk-based capital 13.29% 13.44% 13.38% 13.37% 13.06% Shareholders' equity to assets 10.23% 10.26% 10.27% 10.07% 9.55% Tangible equity to tangible assets (1) 6.88% 6.95% 6.93% 6.77% 6.38%

(1) Tangible equity is defined as shareholders' equity less goodwill and other intangible assets, and tangible assets are defined as total assets less goodwill and other intangible assets. The calculation is based on quarterly averages.

WESBANCO, INC.

Reconciliation Table - Non-GAAP Financial Information (unaudited, dollars in thousands, except per share amounts)

Note: This press release contains financial information other than that provided by accounting principles generally accepted in the United States of America ("GAAP"). The Company's management believes these Non-GAAP measurements, which exclude the effects of merger-related and restructuring expenses, are essential to a proper understanding of the operating results of the Company's core business largely because they allow investors to see clearly the performance of the Company without the restructuring charges included in certain key financial ratios. These Non-GAAP measurements are not a substitute for operating results determined in accordance with GAAP nor do they necessarily conform to Non-GAAP performance measures that may be presented by other companies. These Non-GAAP measures should not be compared to Non-GAAP performance measures of other companies.

For the Three Months Ended March 31, 2007 2006 Net income $11,947 $5,584 Add: restructuring expenses, net of tax (1) - 324 Add: other-than-temporary impairment losses, net of tax (1) - 4,829 Subtract: gains on sales of branch offices, net of tax (1), (4) (588) (1,479) Core operating earnings $11,359 $9,258

Net income per common share (3) $0.56 $0.25 Effects of restructuring expenses, net of tax (1) - 0.02 Effects of other-than-temporary impairment losses, net of tax (1) - 0.22 Effects of gains on sales of branch offices, net of tax (1), (4) (0.03) (0.07) Core operating earnings per common share (3) $0.53 $0.42

Selected ratios Return on average assets 1.20% 0.52% Effects of restructuring expenses, net of tax (1) 0.00% 0.03% Effects of other-than-temporary impairment losses, net of tax (1) 0.00% 0.45% Effects of gains on sales of branch offices, net of tax (1), (4) (0.06%) (0.14%) Core operating return on average assets 1.14% 0.86%

Return on average equity 11.77% 5.45% Effects of restructuring expenses, net of tax (1) 0.00% 0.32% Effects of other-than-temporary impairment losses, net of tax (1) 0.00% 4.71% Effects of gains on sales of branch offices, net of tax (1), (4) (0.58%) (1.44%) Core operating return on average equity 11.19% 9.04%

Efficiency ratio (2) 58.32% 69.25% Effects of restructuring expenses, net of tax (1) 0.00% (1.61%) Effects of other-than-temporary impairment losses, net of tax (1) 0.00% (13.79%) Effects of gains on sales of branch offices, net of tax (1), (4) 1.29% 5.45% Core operating efficiency ratio (2) 59.61% 59.30%

(1) The related income tax expense is calculated using a combined Federal and State income tax rate of 40%.

(2) The yield on earning assets, net interest margin, net interest spread and efficiency ratios are presented on a fully taxable-equivalent (FTE) and annualized basis. The FTE basis adjusts for the tax benefit of income on certain tax-exempt loans and investments. WesBanco believes this measure to be the preferred industry measurement of net interest income and provides a relevant comparison between taxable and non-taxable amounts.

(3) The dilutive effect from stock options was immaterial and accordingly, basic and diluted earnings per share are the same.

(4) March 2007 includes gain on sale of branch facility which was replaced with a new facility whereas March 2006 includes gain on sale of Ritchie County branches and associated operations.

DATASOURCE: WesBanco, Inc.

CONTACT: Paul M. Limbert, President and Chief Executive Officer, or

Robert H. Young, Executive Vice President and Chief Financial Officer, both of

WesBanco, +1-304-234-9000

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

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