Park National Corporation Reports Second Quarter 2008 Results

Ohio-based Banks Performing Well, Florida Market Losses Remain a Challenge


NEWARK, Ohio, July 16, 2008 (PRIME NEWSWIRE) -- Park National Corporation (Park) (AMEX:PRK) today reported $18.2 million in net income for the second quarter 2008 (three months ended June 30, 2008), a 22.6 percent decrease from the $23.5 million in net income for the same period in 2007. Earnings per diluted share for the second quarter 2008 were $1.30, a 19.8 percent decrease compared to $1.62 in earnings per diluted share in the second quarter 2007. The provision for loan losses was the most significant factor behind the decrease in earnings for the second quarter of 2008. For the quarter ended June 30, 2008, the provision for loan losses was $14.6 million compared to $2.9 million for the second quarter of 2007.

Net income for the first half of 2008 (six months ended June 30, 2008) was $41.2 million, a 7.6 percent decrease from the first half of 2007 net income of $44.6 million. Earnings per diluted share for the first half of 2008 were $2.95, down 5.1 percent compared to the first half of 2007's $3.11 in earnings per diluted share. Again, the provision for loan losses increased significantly for the first six months of 2008 compared to the same period in 2007. The provision was $22.0 million year to date in 2008 compared to $5.1 million for the first half of 2007.

Park's net income was significantly impacted by continued real estate market deterioration in its affiliate Vision Bank's Florida markets. Park's net loan charge-offs and related loan loss provision were as reported in Park's press release issued on July 8, 2008, with net loan charge-offs of $23.0 million for the first six months of 2008 or an annualized 1.08 percent of average loans. For the same period in 2007, Park had net loan charge-offs of $5.0 million or an annualized .26 percent of average loans. For the second quarter of 2008, net loan charge-offs were $14.4 million or an annualized 1.34 percent of average loans, compared to $2.8 million or an annualized .28 percent of average loans for the second quarter of 2007. Vision Bank had net loan charge-offs of $16.3 million for the first six months of 2008 or an annualized 4.92 percent of average loans. For the first six months of 2007, Vision Bank had a negligible amount of net recoveries.

Park's Ohio-based banking affiliates, which had $5.9 billion in assets at June 30, 2008, increased net income by 18.8 percent, reporting $49.7 million for the first six months of 2008, compared to $41.8 million for the same period in 2007. For the second quarter of 2008, the Ohio-based banking affiliates earned approximately $24.9 million compared to approximately $21.3 million for the same period in 2007, a 16.6 percent increase.

"Our Ohio banks have generated strong operating results in 2008 and have been able to take advantage of new lending opportunities realized in part by reduced lending activities of many of our larger competitors," said Park Chairman C. Daniel DeLawder. "We are pleased to serve new customers as we remain focused on minimizing our losses in Florida and Alabama."

Park has experienced strong loan growth for the first six months of 2008, with loans growing $141.9 million, or 3.4 percent. Its Ohio-based banking affiliates reported loan growth of $101.2 million or 2.8 percent for the first six months of the year and Vision Bank had loan growth of $40.7 million or 6.4 percent.

Net loan charge-offs for the Ohio-based banking affiliates were $6.7 million for the first six months of 2008, or an annualized .37 percent of average loans. For the second quarter of 2008, Ohio-based banking affiliates had net loan charge-offs of $3.6 million or an annualized .39 percent of average loans.

Park's Vision Bank affiliate was acquired on March 9, 2007. Vision Bank is headquartered in Panama City, Fla. and its offices serve communities in the Florida panhandle and Baldwin County, Alabama.

Headquartered in Newark, Ohio, Park holds $6.8 billion in assets (as of June 30, 2008). Park and its subsidiaries consist of 14 community banking divisions, 12 of which are based in Ohio, 1 in Alabama and 1 in Florida, and 2 specialty finance companies. Park operates 156 offices through the following organizations: The Park National Bank, The Park National Bank of Southwest Ohio & Northern Kentucky Division, Fairfield National Division, The Richland Trust Company, Century National Bank, The First-Knox National Bank of Mount Vernon, Farmers and Savings Division, United Bank, N.A., Second National Bank, The Security National Bank and Trust Co., Unity National Division, The Citizens National Bank of Urbana, Vision Bank of Panama City, Florida, Vision Bank Division of Gulf Shores, Alabama, Scope Leasing, Inc. (d.b.a. Scope Aircraft Finance), and Guardian Financial Services Company.

SAFE HARBOR STATEMENT under the Private Securities Litigation Reform Act of 1995

This news release contains forward-looking statements that are provided to assist in the understanding of anticipated future financial performance. Forward-looking statements provide current expectations or forecasts of future events and are not guarantees of future performance. The forward-looking statements are based on management's expectations and are subject to a number of risks and uncertainties. Although management believes that the expectations reflected in such forward-looking statements are reasonable, actual results may differ materially from those expressed or implied in such statements. Risk and uncertainties that could cause actual results to differ materially include, without limitation: deterioration in the asset value of Vision Bank's loan portfolio may be worse than expected; Park's ability to execute its business plan successfully and within expected timeframe; general economic and financial market conditions and weakening in the economy, especially in the real estate market, either national or in the states in which Park and its subsidiaries do business, are worse than expected; changes in the interest rate environment reduce net interest margins; competitive pressures among financial institutions increase significantly; the nature, time and effect of changes in banking regulations or other regulatory or legislative requirements affecting the respective businesses of Park and its subsidiaries; demand for loans in the respective market areas served by Park and its subsidiaries, and other risk factors relating to the banking industry as detailed from time to time in Park's reports filed with the Securities and Exchange Commission including those described in "Item 1A. Risk Factors" of Part I of Park's Annual Report on Form 10-K for the fiscal year ended December 31, 2007. Undue reliance should not be placed on the forward-looking statements, which speak only as of the date hereof. Park does not undertake, and specifically disclaims any obligation, to publicly release the result of any revisions that may be made to update any forward-looking statement to reflect the events or circumstances after the date on which the forward-looking statement is made, or reflect the occurrence of unanticipated events, except to the extent required by law.

Complete financial tables are below:



                       PARK NATIONAL CORPORATION
                         FINANCIAL HIGHLIGHTS
             (Dollars in thousands, except per share data)
                             JUNE 30, 2008

 INCOME STATEMENT

                 THREE MONTHS ENDED            SIX MONTHS ENDED
                       JUNE 30,                     JUNE 30,
                                    PERCENT                     PERCENT
                   2008     2007    CHANGE      2008    2007    CHANGE
                  -------  -------  -------  --------  -------- -------
 NET INTEREST
  INCOME          $64,326  $60,410    6.48%  $125,810  $115,308   9.11%
 ----------------------------------------------------------------------
 PROVISION FOR
  LOAN LOSSES      14,569    2,881  405.69%    21,963     5,086 331.83%
 ----------------------------------------------------------------------
 OTHER INCOME      18,543   18,462    0.44%    39,582    34,636  14.28%
 ----------------------------------------------------------------------
 GAIN ON SALE
  OF SECURITIES       587        0                896         0
 ----------------------------------------------------------------------
 OTHER EXPENSE     44,433   42,480    4.60%    87,710    81,789   7.24%
 ----------------------------------------------------------------------
 INCOME BEFORE
  TAXES            24,454   33,511  -27.03%    56,615    63,069 -10.23%
 ----------------------------------------------------------------------
 NET INCOME        18,191   23,510  -22.62%    41,169    44,573  -7.64%
 ----------------------------------------------------------------------
 NET INCOME PER
  SHARE - BASIC      1.30     1.62  -19.75%      2.95      3.11  -5.14%
 ----------------------------------------------------------------------
 NET INCOME PER
  SHARE - DILUTED    1.30     1.62  -19.75%      2.95      3.11  -5.14%
 ----------------------------------------------------------------------
 CASH DIVIDENDS
  PER SHARE          0.94     0.93    1.08%      1.88      1.86   1.08%
 ----------------------------------------------------------------------

 RATIOS AND OTHER INFORMATION

 RETURN ON
  AVERAGE ASSETS     1.08%    1.51%              1.25%     1.51%
 ----------------------------------------------------------------------
 RETURN ON
  AVERAGE EQUITY    12.57%   14.73%             14.28%    14.66%
 ----------------------------------------------------------------------
 RETURN ON
  AVERAGE
  TANGIBLE
  REALIZED
  EQUITY(a)         16.80%   20.34%             19.21%    18.66%
 ----------------------------------------------------------------------
 YIELD ON EARNING
  ASSETS             6.40%    7.33%              6.60%     7.22%
 ----------------------------------------------------------------------
 COST OF PAYING
  LIABILITIES        2.55%    3.55%              2.80%     3.46%
 ----------------------------------------------------------------------
 NET INTEREST
  MARGIN             4.20%    4.32%              4.19%     4.31%
 ----------------------------------------------------------------------
 EFFICIENCY RATIO   53.33%   53.55%             52.75%    54.21%
 ----------------------------------------------------------------------
 NET LOAN
  CHARGE-OFFS     $14,372   $2,815            $23,020    $5,015
 ----------------------------------------------------------------------
 NET CHARGE-OFFS
  AS A PERCENT OF
  LOANS              1.34%    0.28%              1.08%     0.26%
 ----------------------------------------------------------------------


 BALANCE SHEET

                                June 30,   December 31,     June 30,
                                 2008          2007          2007
                                 ----          ----          ----

 INVESTMENTS                  $1,862,357    $1,703,103    $1,497,639
 --------------------------------------------------------------------
 LOANS                         4,366,029     4,224,134     4,125,487
 --------------------------------------------------------------------
 LOAN LOSS RESERVE                86,045        87,102        79,905
 --------------------------------------------------------------------
 GOODWILL AND OTHER
  INTANGIBLES                    142,543       144,556       198,023
 --------------------------------------------------------------------
 TOTAL ASSETS                  6,820,233     6,501,102     6,243,566
 --------------------------------------------------------------------
 DEPOSITS                      4,531,874     4,439,239     4,540,448
 --------------------------------------------------------------------
 BORROWINGS                    1,638,175     1,389,727     1,013,120
 --------------------------------------------------------------------
 EQUITY                          578,113       580,012       627,391
 --------------------------------------------------------------------
 BOOK VALUE PER SHARE              41.40         41.54         43.81
 --------------------------------------------------------------------
 NONPERFORMING LOANS             107,680       103,932        38,754
 --------------------------------------------------------------------
 NONPERFORMING ASSETS            127,300       117,375        45,935
 --------------------------------------------------------------------
 PAST DUE 90 DAY LOANS             5,787         4,545         3,645
 --------------------------------------------------------------------

 RATIOS
 LOANS/ASSETS                      64.02%        64.98%        66.08%
 --------------------------------------------------------------------
 NONPERFORMING LOANS/LOANS          2.47%         2.46%         0.94%
 --------------------------------------------------------------------
 PAST DUE 90 DAY LOANS/LOANS        0.13%         0.11%         0.09%
 --------------------------------------------------------------------
 LOAN LOSS RESERVE/LOANS            1.97%         2.06%         1.94%
 --------------------------------------------------------------------
 EQUITY/ASSETS                      8.48%         8.92%        10.05%
 --------------------------------------------------------------------

 (a) Net Income for each period divided by average tangible realized
 equity during the period. Average tangible realized equity equals
 average stockholders' equity during the applicable period less (i)
 average goodwill and other intangible assets during the period and
 (ii) average accumulated other comprehensive income (loss), net of
 taxes, during the period.


           RECONCILIATION OF AVERAGE STOCKHOLDERS' EQUITY TO
                   AVERAGE TANGIBLE REALIZED EQUITY:

                             THREE MONTHS ENDED     SIX MONTHS ENDED
                                  JUNE 30,               JUNE 30,
                              2008        2007       2008      2007
                              ----        ----       ----      ----

 AVERAGE STOCKHOLDERS'
  EQUITY                     582,015    640,302    579,961    613,153
 --------------------------------------------------------------------
 Less Average Goodwill and
  Other Intangible Assets    143,117    198,665    143,618    153,973
 --------------------------------------------------------------------
 Average Accumulated Other
  Comprehensive (Income)
  Loss, Net of Taxes          (3,354)    22,023     (5,330)    22,414
 --------------------------------------------------------------------
 AVERAGE TANGIBLE REALIZED
  EQUITY                     435,544    463,660    431,013    481,594
                             ========================================


 PARK NATIONAL CORPORATION
 Consolidated Statements of Income
 (dollars in thousands, except per share data)

                            Three Months Ended       Six Months Ended
                                 June 30,                June 30,
                         ----------------------  ----------------------
                              2008      2007         2008       2007
 ----------------------------------------------  ----------------------

 Interest income:
  Interest and fees
   on loans                 $74,932     $83,479    $153,942    $154,661
 ----------------------------------------------  ----------------------
  Interest on:
    Obligations of
     U.S. Government,
     its agencies
     and other
     securities              22,629      18,278      43,334      36,825
 ----------------------------------------------  ----------------------
    Obligations of
     states and
     political
     subdivisions               565         782       1,219       1,595
 ----------------------------------------------  ----------------------
  Other interest income          75         286         174         580
 ----------------------------------------------  ----------------------
     Total interest
      income                 98,201     102,825     198,669     193,661
 ----------------------------------------------  ----------------------

 Interest expense:
  Interest on deposits:
    Demand and
     savings deposits         5,335      10,530      12,693      18,627
 ----------------------------------------------  ----------------------
    Time deposits            16,618      21,228      35,817      38,809
 ----------------------------------------------  ----------------------
  Interest on borrowings     11,922      10,657      24,349      20,917
 ----------------------------------------------  ----------------------
    Total interest expense   33,875      42,415      72,859      78,353
 ----------------------------------------------  ----------------------

    Net interest income      64,326      60,410     125,810     115,308
 ----------------------------------------------  ----------------------

 Provision for loan
  losses                     14,569       2,881      21,963       5,086
 ----------------------------------------------  ----------------------

  Net interest income
   after provision
   for loan losses           49,757      57,529     103,847     110,222
 ----------------------------------------------  ----------------------

 Other income                18,543      18,462      39,582      34,636
 ----------------------------------------------  ----------------------
 Gain on sale of
  securities                    587           -         896           -
 ----------------------------------------------  ----------------------
 Other expense:
  Salaries and
   employee benefits         24,486      24,735      49,157      47,796
 ----------------------------------------------  ----------------------
  Occupancy expense           2,883       2,794       5,908       5,354
 ----------------------------------------------  ----------------------
  Furniture and
   equipment expense          2,576       2,381       4,893       4,557
 ----------------------------------------------  ----------------------
  Other expense              14,488      12,570      27,752      24,082
 ----------------------------------------------  ----------------------
    Total other
     expense                 44,433      42,480      87,710      81,789
 ----------------------------------------------  ----------------------

      Income before taxes    24,454      33,511      56,615      63,069
 ----------------------------------------------  ----------------------

 Income taxes                 6,263      10,001      15,446      18,496
 ----------------------------------------------  ----------------------

      Net income            $18,191     $23,510     $41,169     $44,573
 ==============================================  ======================

 Per Share:

  Net income - basic          $1.30       $1.62       $2.95       $3.11
 ----------------------------------------------  ----------------------
  Net income - diluted        $1.30       $1.62       $2.95       $3.11
 ----------------------------------------------  ----------------------

  Weighted average
   shares - basic        13,964,561  14,506,926  13,964,567  14,314,129
 ----------------------------------------------  ----------------------
  Weighted average
   shares - diluted      13,964,561  14,507,895  13,964,567  14,323,206
 ----------------------------------------------  ----------------------



 PARK NATIONAL CORPORATION
 Consolidated Balance Sheets
 (dollars in thousands, except share data)


                                                      June 30,
                                           ---------------------------
                                                2008           2007
 ---------------------------------------------------------------------

 Assets

  Cash and due from banks                   $   184,259    $   167,755
 ---------------------------------------------------------------------
  Money market instruments                       10,325         16,010
 ---------------------------------------------------------------------
  Interest bearing deposits                           1              1
 ---------------------------------------------------------------------
  Investment securities                       1,862,357      1,497,639
 ---------------------------------------------------------------------

  Loans                                       4,366,029      4,125,487
 ---------------------------------------------------------------------
  Allowance for loan losses                      86,045         79,905
 ---------------------------------------------------------------------
    Loans, net                                4,279,984      4,045,582
 ---------------------------------------------------------------------

  Bank premises and equipment, net               70,074         64,352
 ---------------------------------------------------------------------
  Other assets                                  413,233        452,227
 ---------------------------------------------------------------------
      Total assets                          $ 6,820,233    $ 6,243,566
 ---------------------------------------------------------------------

 Liabilities and Stockholders' Equity

  Deposits:
    Noninterest bearing                     $   764,405    $   705,802
 ---------------------------------------------------------------------
    Interest bearing                          3,767,469      3,834,646
 ---------------------------------------------------------------------
       Total deposits                         4,531,874      4,540,448
 ---------------------------------------------------------------------
  Borrowings                                  1,638,175      1,013,120
 ---------------------------------------------------------------------
  Other liabilities                              72,071         62,607
 ---------------------------------------------------------------------
       Total liabilities                      6,242,120      5,616,175
 ---------------------------------------------------------------------

  Stockholders' Equity:
   Common stock (No par value;
    20,000,000 shares authorized in
    2008 and 2007; 16,151,177 shares
    issued at 2008 and 16,151,230
    at 2007)                                    301,212        300,322
 ---------------------------------------------------------------------
   Accumulated other comprehensive (loss),
    net of taxes                                 (7,502)       (31,933)
 ---------------------------------------------------------------------
   Retained earnings                            492,507        537,653
 ---------------------------------------------------------------------
   Treasury stock (2,186,624 shares at
    2008 and 1,831,164 shares at 2007)         (208,104)      (178,651)
 ---------------------------------------------------------------------
       Total stockholders' equity               578,113        627,391
 ---------------------------------------------------------------------
         Total liabilities and
          stockholders' equity              $ 6,820,233    $ 6,243,566
 ---------------------------------------------------------------------

 PARK NATIONAL CORPORATION
 Consolidated Average Balance Sheets
 (dollars in thousands)
                         Three Months Ended       Six Months Ended
                               June 30,                 June 30,
                       ----------------------   ----------------------
                           2008        2007         2008        2007
 --------------------------------------------   ----------------------
 Assets

  Cash and due
   from banks          $  147,698  $  157,861   $  144,633  $  154,337
 --------------------------------------------   ----------------------
  Money market
   instruments             14,694      20,497       13,097      21,938
 --------------------------------------------   ----------------------
  Interest bearing
   deposits                     1           1            1           1
 --------------------------------------------   ----------------------
  Investment
   securities           1,873,568   1,516,007    1,796,447   1,526,279
 --------------------------------------------   ----------------------

  Loans                 4,311,989   4,094,718    4,270,706   3,864,223
 --------------------------------------------   ----------------------
  Allowance for
   loan losses             84,577      79,213       85,925      76,210
 --------------------------------------------   ----------------------
    Loans, net          4,227,412   4,015,505    4,184,781   3,788,013
 --------------------------------------------   ----------------------
    Bank premises and
     equipment, net        69,170      64,683       69,094      57,376
 --------------------------------------------   ----------------------
    Other assets          418,515     452,715      414,708     403,247
 --------------------------------------------   ----------------------
 
      Total assets     $6,751,058  $6,227,269   $6,622,761  $5,951,191
 --------------------------------------------   ----------------------

 Liabilities and
  Stockholders' Equity

  Deposits:
   Noninterest bearing $  738,518  $  714,462   $  721,568  $  685,772
 --------------------------------------------   ----------------------
   Interest bearing     3,767,366   3,815,458    3,767,713   3,597,186
 --------------------------------------------   ----------------------
      Total deposits    4,505,884   4,529,920    4,489,281   4,282,958
 --------------------------------------------   ----------------------
   Borrowings           1,570,201     975,001    1,456,902     969,424
 --------------------------------------------   ----------------------
   Other liabilities       92,958      82,046       96,617      85,656
 --------------------------------------------   ----------------------
      Total
       liabilities      6,169,043   5,586,967    6,042,800   5,338,038
 --------------------------------------------   ----------------------

  Stockholders' Equity:
   Common stock           301,212     300,323      301,213     268,592
 --------------------------------------------   ----------------------
   Accumulated other
    comprehensive income
    (loss), net of taxes    3,354     (22,023)       5,330     (22,414)
 --------------------------------------------   ----------------------
   Retained earnings      485,553     524,305      481,522     520,001
 --------------------------------------------   ----------------------
   Treasury stock        (208,104)   (162,303)    (208,104)   (153,026)
 --------------------------------------------   ----------------------
    Total stockholders'
     equity               582,015     640,302      579,961     613,153
 --------------------------------------------   ----------------------
     Total liabilities
      and stockholders'
      equity           $6,751,058  $6,227,269   $6,622,761  $5,951,191
 --------------------------------------------   ----------------------


            

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