Southeastern Bank Financial Corp. Reports Second Quarter 2008 Earnings


AUGUSTA, Ga., July 25, 2008 (PRIME NEWSWIRE) -- Bank Financial Corp. (OTCBB:SBFC), the holding company for Georgia Bank & Trust Company of Augusta and Southern Bank & Trust of Aiken, S.C., today reported quarterly net income of $2.4 million for the three months ended June 30, 2008, a decrease from $3.0 million in the second quarter of 2007. Diluted earnings per share for the second quarter of 2008 were $0.40, compared to $0.49 for the same period last year.

"We fared quite well compared to the overall banking market in the second quarter," said President and Chief Executive Officer R. Daniel Blanton. "We continued to improve our core banking performance with increases in both net interest and noninterest income, despite continued margin pressure from a further cut in the federal funds rate in April. Overall, we remain in a solid position during this economic environment with respect to our profitability, capital levels, liquidity and asset quality.

"Our net income and earnings were lower on a comparative basis to last year due to the 60 percent increase in our provision for loan losses to $1.7 million for the quarter ended June 30, 2008," continued Blanton. "We felt the increase in the provision was a prudent move in light of the ongoing softness of the real estate market and the resulting downgrade of credits. Had it not been for our stringent underwriting discipline requiring quality collateral, we would have had to increase the provision for loan losses even further."

Total assets at June 30, 2008, were $1.3 billion, an increase of $180.7 million from a year ago, and $101.0 million from Dec. 31, 2007. Loans outstanding at the end of the second quarter were $968.1 million, and total deposits were $1.1 billion, an increase of 9.7 percent and 10.3 percent, respectively, from Dec. 31, 2007.

Net interest income for the second quarter of 2008 totaled $10.0 million, a 5.9 percent increase from $9.5 million for the same period of 2007. Noninterest income for the quarter totaled $4.5 million, an increase of 18.0 percent from a year ago, reflecting strong growth in service charges and mortgage revenue from the gain on sale of loans.

Noninterest expense was $9.3 million, compared to $7.6 million a year ago. The rise in expense is due primarily to the continued expansion of the Company and related personnel and occupancy costs associated with the opening of a new Georgia Bank & Trust office in Evans, Ga., and new Southern Bank & Trust offices in North Augusta and Aiken, S.C. a loan production office in Greenville, S.C., as well as the company's move into a newly expanded 53,000-sq.-ft. Operations Center.

Nonperforming assets at June 30, 2008, were 2.11 percent of total assets, compared to 0.32 percent at June 30, 2007, and 0.63 percent at March 31, 2008. This increase is the result of a few credits that have deteriorated. Net charge-offs for the second quarter of 2008 totaled 0.01 percent of average loans, compared to 0.04 percent in the second quarter of 2007 and 0.03 percent in the first quarter of 2008. The company held no foreclosed property or other real estate (ORE) at June 30, 2008, compared to $293,000 at June 30, 2007 and $412,000 at March 31, 2008.

Annualized return on average assets (ROA) was 0.75 percent for the second quarter of 2008, and annualized return on average shareholder's equity (ROE) was 11.50 percent. The company's net interest margin was 3.25 percent at June 30, 2008, compared to 3.58 percent a year ago and 3.49 percent at the end of the first quarter of 2008.

Net income for the six months ended June 30, 2008, totaled $5.0 million, compared to $5.7 million reported in the same period of 2007. Diluted earnings per share for the first six months of 2008 were $0.84, compared to $0.95 per share earned in the same period a year ago.

Net interest income for the first six months of 2008 was $20.3 million, an increase of 9.5 percent from $18.5 million in the first six months of 2007. Noninterest income was $8.4 million for the first six months of 2008, an increase of 13.8 percent from $7.4 million in the same period of 2007. Noninterest expense was $18.2 million for the six-month period, compared to $15.4 million in 2007.

"As we move forward, we are confident that Southeastern Bank Financial is well-positioned to move through these unusual economic times," said Blanton. "We will continue our conservative style of 'vanilla banking' as we work to expand our banking franchise, serving our customers and our communities. Our philosophy of organic growth, rather than by acquisition, and limiting ourselves to markets we are familiar with has worked well for us."

About Southeastern Bank Financial Corp.

Southeastern Bank Financial Corp. is the $1.3 billion-asset bank holding company of Georgia Bank & Trust Company of Augusta (GB&T) and Southern Bank & Trust (SB&T). GB&T is the largest locally owned and operated community bank in the Augusta metro market, with nine full-service Augusta-area offices and offices in Athens, Ga., and Greenville, S.C. SB&T is a federally chartered thrift serving the Aiken County, S.C., market, with three full-service offices. The company also has mortgage operations in Augusta and Savannah. The banks focus primarily on real estate, commercial and consumer loans to individuals, small to medium-sized businesses and professionals, and also provide wealth management and trust services. The company's common stock is publicly traded on the OTC Bulletin Board under the symbol SBFC. For more information, please visit the company's Web site, www.georgiabankandtrust.com.

Safe Harbor Statement -- Forward-Looking Statements

Statements made in this release by Southeastern Bank Financial Corporation (The Company) other than those concerning historical information, should be considered forward-looking and subject to various risks and uncertainties. Such forward-looking statements are made based upon management's belief as well as assumptions made by, and information currently available to, management pursuant to "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995. The Company's actual results may differ materially from the results anticipated in forward-looking statements due to a variety of factors, including: unanticipated changes in the Bank's local economy and in the national economy; governmental monetary and fiscal policies; deposit levels, loan demand, loan collateral values and securities portfolio values; difficulties in interest rate risk management; difficulties in operating in a variety of geographic areas; the effects of competition in the banking business; changes in governmental regulation relating to the banking industry, including regulations relating to branching and acquisitions; failure of assumptions underlying the establishment of reserves for loan losses, including the value of collateral underlying delinquent loans; and other factors. The Company cautions that such factors are not exclusive. The Company does not undertake to update any forward-looking statement that may be made from time to time by, or on behalf of, the Company.



       SOUTHEASTERN BANK FINANCIAL CORPORATION AND SUBSIDIARIES

                      Consolidated Balance Sheets

                                           June 30,
                                             2008        December 31,
              Assets                     (Unaudited)         2007
                                       --------------  --------------

 Cash and due from banks               $   30,797,068  $   24,557,517
 Federal funds sold                         2,900,000              --
 Interest-bearing deposits in other 
  banks                                       499,942         500,031
                                       --------------  --------------
       Cash and cash equivalents           34,197,010      25,057,548

 Investment securities
  Available-for-sale                      250,230,113     245,428,825
  Held-to-maturity, at cost (fair 
   values of $699,944 and $1,467,032,
   respectively)                              689,056       1,435,178

 Loans held for sale                       19,372,289      11,303,098

 Loans                                    948,745,422     871,439,789
  Less allowance for loan losses          (14,324,130)    (11,800,163)
                                       --------------  --------------
       Loans, net                         934,421,292     859,639,626

 Premises and equipment, net               34,060,694      32,612,246
 Accrued interest receivable                6,461,418       7,416,257
 Bank-owned life insurance                 17,018,875      16,660,485
 Restricted equity securities               6,401,369       5,059,781
 Other assets                              11,131,776       8,366,957
                                       --------------  --------------

                                       $1,313,983,892  $1,212,980,001
                                       ==============  ==============

  Liabilities and Stockholders' Equity

 Deposits
   Noninterest-bearing                 $  115,804,097  $  101,272,104
   Interest-bearing:                 
     NOW accounts                         156,811,092     132,185,890
     Savings                              288,859,144     289,730,991
     Money management accounts             75,518,119      73,609,269
     Time deposits over $100,000          287,902,060     243,500,864
     Other time deposits                  125,478,314     111,867,272
                                       --------------  --------------
                                        1,050,372,826     952,166,390
                                        
 Federal funds purchased and securities 
  sold under repurchase agreements         61,424,469      81,165,423
 Advances from Federal Home Loan Bank      81,000,000      59,000,000
 Other borrowed funds                         400,000         500,000
 Accrued interest payable and other     
  liabilities                               9,790,346      10,390,373
 Subordinated debentures                   20,000,000      20,000,000
                                       --------------  --------------
                                        
            Total liabilities           1,222,987,641   1,123,222,186
                                       --------------  --------------
                                        
 Stockholders' equity:                  
  Common stock, $3.00 par value;       
   10,000,000 shares authorized;       
   5,976,811 and 5,976,811 shares 
   issued in 2008 and 2007, respectively; 
   5,967,414 and 5,967,536 shares 
   outstanding in 2008 and 2007, 
   respectively                            17,930,433      16,300,842
  Additional paid-in capital               55,087,980      39,517,286
  Retained earnings                        20,474,753      34,228,272
  Treasury stock, at cost; 9,397 and  
   9,275 shares in 2008 and 2007, 
   respectively                              (278,483)       (316,800)
  Accumulated other comprehensive 
   (loss) gain, net                        (2,218,432)         28,215
                                       --------------  --------------
           
       Total stockholders' equity          90,996,251      89,757,815
                                       --------------  --------------

                                       $1,313,983,892  $1,212,980,001
                                       ==============  ==============

       SOUTHEASTERN BANK FINANCIAL CORPORATION AND SUBSIDIARIES

                   Consolidated Statements of Income

                              (Unaudited)

                       Three Months Ended        Six Months Ended
                             June 30,                 June 30,
                  ------------------------- -------------------------
                       2008         2007         2008         2007
                  ------------ ------------ ------------ ------------
 Interest income:
  Loans, including
   fees           $ 15,087,580 $ 16,399,199 $ 31,480,334 $ 31,902,869
  Investment
   securities        3,336,956    2,921,476    6,598,330    5,532,810
  Federal funds
   sold                 95,786      315,503      186,555      681,585
  Interest-bearing
   deposits in
   other banks           5,718        6,980       11,540       13,470
                  ------------ ------------ ------------ ------------
   Total interest
    income          18,526,040   19,643,158   38,276,759   38,130,734
                  ------------ ------------ ------------ ------------

 Interest expense:
  Deposits           7,165,520    8,164,890   15,042,077   15,657,083
  Federal funds
   purchased and
   securities sold
   under repurchase
   agreements          324,295      802,685      864,228    1,669,830
  Other borrowings     993,165    1,188,987    2,062,645    2,263,726
                  ------------ ------------ ------------ ------------
    Total interest
     expense         8,482,980   10,156,562   17,968,950   19,590,639
                  ------------ ------------ ------------ ------------
    Net interest
     income         10,043,060    9,486,596   20,307,809   18,540,095

 Provision for loan
  losses             1,652,016    1,030,389    2,923,021    1,606,187
                  ------------ ------------ ------------ ------------

    Net interest
     income after
     provision for
     loan losses     8,391,044    8,456,207   17,384,788   16,933,908
                  ------------ ------------ ------------ ------------

 Noninterest income:
  Service charges
   and fees on
   deposits          1,820,313    1,581,451    3,490,902    2,978,467
  Gain on sales of
   loans             1,575,838    1,320,377    2,835,800    2,604,655
  Investment
   securities gains,
   net                  30,228           --       67,808       33,191
  Gain / (loss) on
   sale of fixed
   assets                4,693      (11,205)       7,692      (63,137)
  Retail investment
   income              275,535      275,218      564,334      598,457
  Trust service
   fees                298,347      284,906      584,295      558,442
  Increase in cash
   surrender value
   of bank-owned
   life insurance      194,221      160,935      358,390      325,737
  Miscellaneous
   income              252,234      160,861      473,189      328,540
                  ------------ ------------ ------------ ------------
    Total
     noninterest
     income          4,451,409    3,772,543    8,382,410    7,364,352
                  ------------ ------------ ------------ ------------

 Noninterest expense:
  Salaries and other
   personnel
   expense           5,382,731    4,628,251   10,553,841    9,423,758
  Occupancy
   expenses          1,005,216      742,442    2,030,565    1,502,786
  Other operating
   expenses          2,876,605    2,212,160    5,600,717    4,427,163
                  ------------ ------------ ------------ ------------
    Total
     noninterest
     expense         9,264,552    7,582,853   18,185,123   15,353,707
                  ------------ ------------ ------------ ------------

    Income before
     income taxes    3,577,901    4,645,897    7,582,075    8,944,553


 Income tax expense  1,169,786    1,674,956    2,539,301    3,214,332
                  ------------ ------------ ------------ ------------

    Net income    $  2,408,115 $  2,970,941 $  5,042,774 $  5,730,221
                  ============ ============ ============ ============

 Basic net income
  per share       $       0.40 $       0.50 $       0.85 $       0.96
                  ============ ============ ============ ============

 Diluted net 
  income per 
  share           $       0.40 $       0.49 $       0.84 $       0.95
                  ============ ============ ============ ============

 Weighted average
  common shares
  outstanding        5,965,978    5,975,559    5,962,471    5,976,195
                  ============ ============ ============ ============

 Weighted average
  number of common
  and common
  equivalent shares
  outstanding        6,023,375    6,058,068    6,023,271    6,059,909
                  ============ ============ ============ ============


            

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