Cornerstone Bancshares, Inc. Announces 2nd Quarter 2006 Financial Results

HIXSON, Tenn., July 14 /PRNewswire-FirstCall/ — Cornerstone Bancshares, Inc. (OTC Bulletin Board: CSBQ - News) today announced the following:

Cornerstone Bancshares, Inc. saw its 2nd quarter earnings increase to $1.46 million or $.45 a share and $2.82 million year to date, an increase of 60.8% while book earnings per share increased to $.87 versus $.59, an increase of 47.5%. The earnings growth was the result of continued balance sheet growth and core deposit growth coupled with an increase in Cornerstone’s net interest margin to 5.89%. Leading the growth in deposits were certificates of deposit which on average grew 33.7% over the same period in 2005. The Bank experienced continued exceptional loan growth as the loan portfolio finished the quarter with an average 2nd quarter balance of $281 million, up 23.2% over the same period in 2005. The loan growth was concentrated in the business sector especially in asset based and commercial real estate lending as more customers choose customer service and went with a local organization that partnered with its customers. Asset growth followed in line with loan growth as the Bank averaged $338 million in assets for the 2nd quarter of 2006 up from $279 million during the 2nd quarter of 2005 an increase of 21.0%. The elevated net interest margin is due to increased number of participated loan servicing fees and a timing difference between the Bank’s repricing of assets and liabilities.

Due to the above mentioned performance Cornerstone’s Board announces an updated earnings projection for nominal EPS during 2006. EPS guidance has been increased from $1.62 per share to $1.75 per share.

The asset quality improved slightly and remained at the superior level during the first half of 2006 as non-performing assets as a percentage of average total loans decreased to 0.36%. The Bank had net charge offs of $82 thousand during the second quarter and $113 thousand year to date, while providing $853 thousand to the loan loss allowance year to date. The large provision was created to fully fund the loan loss allowance for the loan growth realized from the first two quarters of 2006, and as a result Cornerstone was able to maintain a 1.52% allowance for possible loan losses compared to average loans.

Cornerstone Bancshares, Inc. 2nd quarter 2006 earnings of $1.46 million represent a 60.4% increase over the 2nd quarter in 2005 earnings of $912 thousand. Earnings per share for the 2nd quarter 2006 were $0.45 compared to $0.30 per share for the 2nd quarter of 2005.

Cornerstone Bancshares, Inc. is a one-bank holding company serving the Chattanooga, Tennessee MSA with 5 branches and $340 million in assets specializing in business financial services.

CORNERSTONE BANCSHARES, INC.
Selected Financial Information
as of June 30, 2006
(in thousands)

Three Months Ending June 30
EARNINGS SUMMARY 2006 2005 Change
Interest income $7,184 $4,844 48.31%
Interest expense 2,438 1,427 70.85%
Net interest income 4,746 3,417 38.89%
Provision for loan loss 475 340 39.71%
Net interest income after provision 4,271 3,077 38.80%
Noninterest income 668 271 146.49%
Noninterest expense 2,541 1,857 36.83%
Pretax income 2,398 1,491 60.83%
Income taxes 935 579 61.49%
Net income $1,463 $912 60.42%
Earnings per common share $0.45 $0.30 50.00%
Weighted average common shares outstanding 3,241,674 3,028,037  
Year-to-Date Ending June 30
EARNINGS SUMMARY 2006 2005 Change
Interest income $13,695 $9,166 49.41%
Interest expense 4,594 2,563 79.24%
Net interest income 9,101 6,603 37.83%
Provision for loan loss 853 550 55.09%
Net interest income after provision 8,248 6,053 36.26%
Noninterest income 1,102 489 125.36%
Noninterest expense 4,784 3,677 30.11%
Pretax income 4,566 2,865 59.37%
Income taxes 1,748 1,113 57.05%
Net income $2,818 $1,752 60.84%
Earnings per common share $0.87 $0.59 47.46%
Weighted average common shares outstanding 3,228,545 2,988,038  
Three Months AVERAGE BALANCE Ending June 30
SHEET SUMMARY 2006 2005 Change
Loans, net of unearned income 281,321 $228,367 23.19%
Investment securities & Other 37,045 34,945 6.01%
Earning assets 318,366 263,312 20.91%
Total assets 338,399 279,585 21.04%
Noninterest bearing deposits 36,032 32,720 10.12%
Interest bearing transaction deposits 96,915 81,977 18.22%
Certificates of deposit 124,507 98,588 26.29%
Total deposits 257,454 213,285 20.71%
Other interest bearing liabilities 43,796 36,805 18.99%
Shareholder’s equity 34,870 27,768 25.58%
Year-to-Date AVERAGE BALANCE Ending June 30
SHEET SUMMARY 2006 2005 Change
Loans, net of unearned income $276,512 $219,567 25.94%
Investment securities & Other 36,443 32,547 11.97%
Earning assets 312,955 252,114 24.13%
Total assets 333,511 268,102 24.40%
Noninterest bearing deposits 36,336 33,082 9.84%
Interest bearing transaction deposits 91,944 75,474 21.82%
Certificates of deposit 126,723 94,750 33.74%
Total deposits 255,003 203,306 25.43%
Other interest bearing liabilities 42,194 36,414 15.87%
Shareholder’s equity 34,183 26,768 27.70%
Three Months Year-to-Date Ending June 30 Ending June 30
SELECTED RATIOS 2006 2005 2006 2005
Average equity to average assets 10.30% 9.93% 10.25% 9.98%
Average net loans to average total assets 83.13% 81.68% 82.91% 81.90%
Return on average assets 1.73% 1.30% 0.84% 0.65%
Return on average total equity 16.78% 13.14% 8.24% 6.55%
Actual Equity on June 30, $35,153,346 $28,386,936
Actual # shares outstanding on June 30, 3,243,453 3,051,334
Book value per common share $10.84 $9.30