News Details

OceanFirst Financial Corp. Announces Revised Fourth Quarter And 2006 Earnings

March 23, 2007

TOMS RIVER, N.J.--(BUSINESS WIRE)--

OceanFirst Financial Corp. (NASDAQ:OCFC), the holding company for OceanFirst Bank, today announced that diluted earnings per share for the quarter ended December 31, 2006 amounted to a loss of $.13. For the year ended December 31, 2006 diluted earnings per share was $1.07. These results have been revised from the earnings results the Company reported in its January 18, 2007 press release in which the Company reported diluted earnings per share for the quarter and year ended December 31, 2006 of $.40 and $1.59.

The Company recently received information regarding the exposure of Columbia Home Loans, LLC, ("Columbia"), the Company's mortgage banking subsidiary, to repurchase subprime loans originated and sold by Columbia. For the year ended December 31, 2006, Columbia originated $728.3 million of loans, which represented 62.9% of total Company-wide loan originations. Of this amount, $299.8 million or 41.2% of the total originated, are considered subprime mortgage loans which are made to individuals whose borrowing needs are generally not fulfilled by traditional loan products because they do not satisfy the credit documentation or other underwriting standards prescribed by conventional mortgage lenders and loan buyers. In April 2006, Columbia began to offer a subprime loan product that provided the borrower with 100% financing relative to the value of the underlying property. Columbia originated $148.2 million of these loans in 2006. These mortgage loans are generally underwritten to investor specifications, subjected to investor due diligence and subsequently sold to investors. The loan sale agreements typically require Columbia to repurchase the loan in the event of an "early payment default", defined as the failure by the borrower to make a payment within a designated period early in the loan term. In July 2006, Columbia renegotiated and tightened investor loan sale agreements to generally define early payment default as the failure of the borrower to make the first payment following sale of the loan. In addition to early payment defaults, Columbia must also repurchase a loan in the event of a breach of a representation or warranty or a misrepresentation during the loan origination process.

Recently, senior executives of the Company learned of the higher than expected incidence of demands for repurchase due to early payment defaults. Upon further investigation, the Company learned that Columbia officers failed to report to Company management, the demands for repurchase due to early payment default in accordance with the Company's established procedures. In addition, certain loan sale agreements were renegotiated to expand the default period with investors or early payment default demands were accepted without the requisite delegated authority. Since the discovery of this information, the Company has discontinued the origination of subprime loans.

Based on the information currently available to the Company, a reserve for repurchased loans has been established for $9.6 million which is included in other liabilities in the Company's consolidated statement of financial condition with a corresponding provision which reduced the net (loss) gain on sale of loans to a loss of $7.1 million and a gain of $1.4 million for the quarter and year ended December 31, 2006, respectively. In addition, the Company did not meet financial targets required for certain executive officers to be paid a bonus under the Company's incentive compensation program. Accordingly, no bonuses were paid to the named executive officers of the Company, which has been reflected in this revision. The previously issued earnings release included bonuses in the amount of $275,000 to the named executive officers.

Management is required to assess the Company's internal control over financial reporting as of December 31, 2006. Based on this assessment, management will disclose in Form 10-K that the Company's internal control over financial reporting was not effective as of December 31, 2006 due to the existence of the following material weakness identified by management: The Company's policies and procedures were not effective to provide for the proper evaluation and assessment of the adequacy of the reserve for repurchased loans at its mortgage banking subsidiary. Specifically, the Company lacked an effective process to ensure that the exercise of loan repurchase requests by purchasers of its loans were timely identified and incorporated properly in the analysis of its reserve for repurchased loans. To address the material weakness, in the first quarter of 2007 the Company enhanced its policies and procedures related to the quarterly evaluation of the adequacy of the reserve for repurchased loans, modified its mortgage loan product menu to eliminate the origination of subprime loans and has taken disciplinary action against certain officers of Columbia responsible for not following established policies and procedures. The Company continues to investigate this matter to determine further actions, if any, that may be required.

Conference Call

The Company will host a conference call on Monday, March 26, 2007 at 9:00 a.m. Eastern time. The direct dial number for the call is (877) 407-8035. For those unable to participate in the conference call, a replay will be available. To access the replay, dial (877) 660-6853, Account #286, Conference ID #236182, from one hour after the end of the call until midnight on Monday, April 2, 2007.

OceanFirst Financial Corp.'s subsidiary, OceanFirst Bank, founded in 1902, is a federally-chartered stock savings bank with $2.1 billion in assets and twenty branches located in Ocean, Monmouth and Middlesex counties, New Jersey. The Bank is the largest and oldest community-based financial institution headquartered in Ocean County, New Jersey.

OceanFirst Financial Corp.'s press releases are available at no charge by visiting us on the worldwide web at http://www.oceanfirst.com.

Forward-Looking Statements

This news release contains certain forward-looking statements which are based on certain assumptions and describe future plans, strategies and expectations of the Company. These forward-looking statements are generally identified by use of the words "believe," "expect," "intend," "anticipate," "estimate," "project," or similar expressions. The Company's ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on the operations of the Company and the subsidiaries include, but are not limited to, changes in interest rates, general economic conditions, legislative/regulatory changes, monetary and fiscal policies of the U.S. Government, including policies of the U.S. Treasury and the Board of Governors of the Federal Reserve System, the quality or composition of the loan or investment portfolios, demand for loan products, deposit flows, competition, demand for financial services in the Company's market area and accounting principles and guidelines. These risks and uncertainties should be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. The Company does not undertake - and specifically disclaims any obligation - to publicly release the result of any revisions which may be made to any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events.

                      OceanFirst Financial Corp.
            CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION
           (dollars in thousands, except per share amounts)


                                            December 31,  December 31,
                                               2006          2005
                                            ------------  ------------
ASSETS
---------

Cash and due from banks                     $    32,204   $    31,108
Investment securities available for sale         82,384        83,861
Federal Home Loan Bank of New York stock,
 at cost                                         25,346        21,792
Mortgage-backed securities available for
 sale                                            68,369        85,025
Loans receivable, net                         1,701,425     1,654,544
Mortgage loans held for sale                     82,943        32,044
Interest and dividends receivable                 8,083         7,089
Real estate owned, net                              288           278
Premises and equipment, net                      18,196        16,118
Servicing asset                                   9,787         9,730
Bank Owned Life Insurance                        37,145        36,002
Intangible Assets                                 1,114         1,272
Other assets                                      9,718         6,494
                                            ------------  ------------

      Total assets                          $ 2,077,002   $ 1,985,357
                                            ============  ============
LIABILITIES AND STOCKHOLDERS' EQUITY
--------------------------------------

Deposits                                    $ 1,372,328   $ 1,356,568
Securities sold under agreements to
 repurchase with retail customers                50,982        54,289
Securities sold under agreements to
 repurchase with the Federal Home Loan Bank      34,000        59,000
Federal Home Loan Bank advances                 430,500       354,900
Other borrowings                                 17,500         5,000
Advances by borrowers for taxes and
 insurance                                        7,743         7,699
Other liabilities                                31,629         9,117
                                            ------------  ------------

      Total liabilities                       1,944,682     1,846,573
                                            ------------  ------------

Stockholders' equity:
   Preferred stock, $.01 par value,
    5,000,000 shares authorized, no shares
    issued                                            -             -
   Common stock, $.01 par value, 55,000,000
    shares authorized, 27,177,372 shares
    issued and 12,262,307 and 12,698,505,
    shares outstanding at December 31, 2006
    and 2005, respectively                          272           272
   Additional paid-in capital                   201,936       197,621
   Retained earnings                            164,121       164,613
  Accumulated other comprehensive loss             (470)       (1,223)
Less: Unallocated common stock held by
 Employee Stock Ownership Plan                   (6,369)       (7,472)
      Treasury stock, 14,915,065 and
       14,478,867, shares at December 31,
       2006 and 2005, respectively             (227,170)     (215,027)
  Common stock acquired by Deferred
   Compensation Plan                              1,457         1,383
  Deferred Compensation Plan Liability           (1,457)       (1,383)
                                            ------------  ------------

         Total stockholders' equity             132,320       138,784
                                            ------------  ------------

         Total liabilities and
          stockholders' equity              $ 2,077,002   $ 1,985,357
                                            ============  ============

                      OceanFirst Financial Corp.
                  CONSOLIDATED STATEMENTS OF INCOME
               (in thousands, except per share amounts)


                           For the three months      For the years
                            ended December 31,    ended December 31,
                           --------------------- ---------------------
                             2006       2005       2006       2005
                           --------------------- ---------------------
                                (Unaudited)
Interest income:
   Loans                   $  27,334  $  25,112  $ 106,384  $  93,864
   Mortgage-backed
    securities                   786        854      3,304      3,813
   Investment securities
    and other                  1,772      1,323      6,874      5,122
                           ---------- ---------- ---------- ----------
      Total interest
       income                 29,892     27,289    116,562    102,799
                           ---------- ---------- ---------- ----------

Interest expense:
   Deposits                    9,362      6,733     33,401     22,807
   Borrowed funds              6,698      5,146     25,042     19,066
                           ---------- ---------- ---------- ----------
      Total interest
       expense                16,060     11,879     58,443     41,873
                           ---------- ---------- ---------- ----------

      Net interest income     13,832     15,410     58,119     60,926

Provision for loan losses         50          -        150        350
                           ---------- ---------- ---------- ----------
      Net interest income
       after provision for
       loan losses            13,782     15,410     57,969     60,576
                           ---------- ---------- ---------- ----------

Other (loss) income:
   Loan servicing income         106        131        515        280
   Fees and service
    charges                    2,633      2,459     10,488      9,434
      Net (loss) gain on
       sales of loans and
       securities
       available for sale     (7,115)     3,104      1,358     13,183
   Net loss from other
    real estate operations        (1)         -        (61)         -
   Income from Bank Owned
    Life Insurance               303        267      1,143      1,122
   Other                         111         23        165         71
                           ---------- ---------- ---------- ----------

      Total other (loss)
       income                 (3,963)     5,984     13,608     24,090
                           ---------- ---------- ---------- ----------

Operating expenses:
   Compensation and
    employee benefits          6,564      7,965     29,317     31,184
   Occupancy                   1,287      1,254      4,850      4,539
   Equipment                     558        597      2,533      2,531
   Marketing                     287        702      1,517      2,914
   Federal deposit
    insurance                    133        128        533        507
   Data processing               847        830      3,416      3,243
   General and
    administrative             2,480      2,640     10,215      9,916
                           ---------- ---------- ---------- ----------

      Total operating
       expenses               12,156     14,116     52,381     54,834
                           ---------- ---------- ---------- ----------

     (Loss)income before
      provision for income
      taxes                   (2,337)     7,278     19,196     29,832
   (Benefit) provision for
    income taxes                (898)     2,432      6,563     10,335
                           ---------- ---------- ---------- ----------

      Net (loss) income    $  (1,439) $   4,846  $  12,633  $  19,497
                           ========== ========== ========== ==========

Basic (loss) earnings per
 share                     $   (0.13) $    0.41  $    1.09  $    1.65
                           ========== ========== ========== ==========
Diluted (loss) earnings
 per share                 $   (0.13) $    0.40  $    1.07  $    1.60
                           ========== ========== ========== ==========

Average basic shares
 outstanding                  11,488     11,737     11,547     11,786
                           ========== ========== ========== ==========
Average diluted shares
 outstanding                  11,685     12,148     11,765     12,219
                           ========== ========== ========== ==========

Cash (loss) earnings (1)   $    (705) $   5,598  $  15,521  $  22,479
                           ========== ========== ========== ==========
Diluted cash (loss)
 earnings per share        $   (0.06) $    0.46  $    1.32  $    1.84
                           ========== ========== ========== ==========


(1) Cash earnings are determined by adding (net of taxes) to reported
 earnings the non-cash expenses stemming from the amortization and
 appreciation of allocated shares in the company's stock-related
 benefit plans and the amortization of intangible assets.

                      OceanFirst Financial Corp.
                 SELECTED CONSOLIDATED FINANCIAL DATA
               (in thousands, except per share amounts)


                          At            At
                     December 31,  December 31,
                         2006          2005
                     ------------- -------------

STOCKHOLDERS' EQUITY
--------------------

Stockholders' equity
 to total assets             6.37%         6.99%
Common shares
 outstanding (in
 thousands)                12,262        12,699
Stockholders' equity
 per common share          $10.79        $10.93
Tangible
 stockholders'
 equity per common
 share                      10.70         10.83

ASSET QUALITY
--------------------

Allowance for loan
 losses                   $10,238       $10,460
Nonperforming loans         4,525         1,595
Nonperforming assets        4,813         1,873
Allowance for loan
 losses as a percent
 of total loans
 receivable                  0.57%         0.62%
Allowance for loan
 losses as a percent
 of nonperforming
 loans                     226.25        655.80
Nonperforming loans
 as a percent of
 total loans
 receivable                  0.25          0.09
Nonperforming assets
 as a percent of
 total assets                0.23          0.09


                     For the three months ended   For the years ended
                            December 31,             December 31,
                     --------------------------- ---------------------
                         2006          2005        2006       2005
                     ------------- ------------- ---------- ----------
PERFORMANCE RATIOS
 (ANNUALIZED)
--------------------

Return on average
 assets                    (0.28)%         0.97%      0.62%      1.00%
Return on average
 stockholders'
 equity                     (4.25)        14.30       9.40      14.43
Interest rate spread         2.51          3.00       2.69       3.07
Interest rate margin         2.81          3.24       2.98       3.30
Operating expenses
 to average assets           2.36          2.82       2.56       2.81
Efficiency ratio           123.17         65.98      73.03      64.50

CASH EARNINGS

Although reported earnings and return on stockholders' equity are traditional measures of performance, the Company believes that the change in stockholders' equity or "cash earnings," and related return measures are also a significant measure of a company's performance. Cash earnings exclude the effects of various non-cash expenses, such as the employee stock plans amortization expense and related tax benefit, as well as the amortization of intangible assets. The following table reconciles the Company's net income with cash earnings. The table is a pro forma calculation which is not in accordance with GAAP.

                      For the three months ended  For the years ended
                             December 31,            December 31,
                      -------------------------- ---------------------
                         2006          2005        2006       2005
                      ------------ ------------- ---------- ----------

Net (loss) income     $    (1,439) $      4,846  $  12,633  $  19,497
Add: Employee stock
 plans amortization
 Expense                      799           847      3,290      3,374
      Amortization of
       intangible
       assets                  81            26        158        103
Less: Tax benefit (1)        (146)         (121)      (560)      (495)
                      ------------ ------------- ---------- ----------
      Cash (loss)
       earnings       $      (705) $      5,598  $  15,521  $  22,479
                      ============ ============= ========== ==========
Basic cash (loss)
 earnings per share   $     (0.06) $       0.48  $    1.34  $    1.91
                      ============ ============= ========== ==========
Diluted cash (loss)
 earnings per share   $     (0.06) $       0.46  $    1.32  $    1.84
                      ============ ============= ========== ==========

(1) The Company does not receive any tax benefit for that portion of
 employee stock plan amortization expense relating to the ESOP fair
 market value adjustment.
                      OceanFirst Financial Corp.
                    SELECTED LOAN AND DEPOSIT DATA
                            (in thousands)

LOANS RECEIVABLE
---------------------------
                            At December 31, 2006  At December 31, 2005
                            --------------------  --------------------

Real estate:
   One- to-four family               $1,231,716            $1,187,226
   Commercial real estate,
    multi-family and land               306,288               281,585
   Construction                          13,475                22,739
Consumer                                190,029               146,911
Commercial                               49,693                61,637
                            --------------------  --------------------
      Total loans                     1,791,201             1,700,098

   Loans in process                      (2,318)               (7,646)
   Deferred origination
    costs, net                            5,723                 4,596
   Allowance for loan
    losses                              (10,238)              (10,460)
                            --------------------  --------------------
      Total loans, net                1,784,368             1,686,588

Less: mortgage loans held
 for sale                                82,943                32,044
                            --------------------  --------------------
      Loans receivable, net          $1,701,425            $1,654,544
                            ====================  ====================

Mortgage loans serviced for
 others                                $992,658              $910,272
Loan pipeline                           294,646               293,934

                    For the three months ended   For the years ended
                           December 31,             December 31,
                    -------------------------- -----------------------
                        2006         2005         2006        2005
                    ------------- ------------ ----------- -----------

Loan originations   $    295,714  $   288,148  $1,221,819  $1,303,754
Loans sold               184,104      173,251     689,561     711,952
Net charge-offs
 (recovery)                  222          (50)        372         578

DEPOSITS
---------------------------
                            At December 31, 2006  At December 31, 2005
                            --------------------  --------------------
Type of Account
---------------------------

Non-interest bearing        $           114,950   $           120,188
Interest-bearing checking               408,666               381,787
Money market deposit                    105,571               125,169
Savings                                 200,544               242,689
Time deposits                           542,597               486,735
                            --------------------  --------------------
                            $         1,372,328   $         1,356,568
                            ====================  ====================

                      OceanFirst Financial Corp.
                   ANALYSIS OF NET INTEREST INCOME


                          FOR THE QUARTER ENDED DECEMBER 31,
                 -----------------------------------------------------
                           2006                       2005
                 -------------------------- --------------------------
                                    AVERAGE                    AVERAGE
                   AVERAGE          YIELD/    AVERAGE          YIELD/
                   BALANCE  INTEREST COST     BALANCE  INTEREST COST
                 -------------------------- --------------------------
                                (Dollars in thousands)
Assets
Interest-earnings
 assets:
 Interest-earning
  deposits and
  short-term
  investments    $    9,388 $   122   5.20% $    8,122 $    80   3.94%
 Investment
  securities (1)     82,572   1,241   6.01      84,962     984   4.63
 FHLB stock          25,424     409   6.43      20,650     259   5.02
 Mortgage-backed
  securities (1)     71,213     786   4.41      90,896     854   3.76
 Loans
  receivable, net
  (2)             1,777,775  27,334   6.15   1,696,560  25,112   5.92
                 -------------------------- --------------------------
   Total
    interest-
    earning
    assets        1,966,372  29,892   6.08   1,901,190  27,289   5.74
                            ---------------            ---------------
Non-interest-
 earning assets      97,480                    100,693
                 -----------                -----------
   Total assets  $2,063,852                 $2,001,883
                 ===========                ===========
Liabilities and
 Stockholders'
 Equity
Interest-bearing
 liabilities:
 Transaction
  deposits       $  712,966   3,396   1.91  $  774,248   2,610   1.35
 Time deposits      541,486   5,966   4.41     487,421   4,123   3.38
                 -------------------------- --------------------------
   Total          1,254,452   9,362   2.99   1,261,669   6,733   2.13
 Borrowed funds     546,100   6,698   4.91     472,667   5,146   4.35
                 -------------------------- --------------------------
   Total
    interest-
    bearing
    liabilities   1,800,552  16,060   3.57   1,734,336  11,879   2.74
                            ---------------            ---------------
Non-interest-
 bearing deposits   115,199                    119,374
Non-interest-
 bearing
 liabilities         12,798                     12,661
                 -----------                -----------
   Total
    liabilities   1,928,549                  1,866,371
Stockholders'
 equity             135,303                    135,512
                 -----------                -----------
   Total
    liabilities
    and
    stockholders'
    equity       $2,063,852                 $2,001,883
                 ===========                ===========
Net interest
 income                     $13,832                    $15,410
                            ========                   ========
Net interest rate
 spread (3)                           2.51%                      3.00%
                                    =======                    =======
Net interest
 margin (4)                           2.81%                      3.24%
                                    =======                    =======

                           FOR THE YEARS ENDED DECEMBER 31,
                 -----------------------------------------------------
                           2006                       2005
                 -------------------------- --------------------------
                                    AVERAGE                    AVERAGE
                   AVERAGE          YIELD/    AVERAGE          YIELD/
                   BALANCE  INTEREST COST     BALANCE  INTEREST COST
                 -------------------------- --------------------------
                                (Dollars in thousands)
Assets
 Interest-
  earnings
  assets:
 Interest-earning
  deposits and
  short-term
  investments    $    8,885 $   437   4.92% $   10,796 $   344   3.19%
 Investment
  securities (1)     83,999   5,122   6.10      85,942   3,871   4.50
 FHLB stock          24,575   1,315   5.35      20,105     907   4.51
 Mortgage-backed
  securities (1)     77,416   3,304   4.27     106,148   3,813   3.59
 Loans
  receivable, net
  (2)             1,758,230 106,384   6.05   1,624,761  93,864   5.78
                 -------------------------- --------------------------
   Total
    interest-
    earning
    assets        1,953,105 116,562   5.97   1,847,752 102,799   5.56
                            ---------------            ---------------
Non-interest-
 earning assets      96,752                    101,357
                 -----------                -----------
   Total assets  $2,049,857                 $1,949,109
                 ===========                ===========
Liabilities and
 Stockholders'
 Equity
Interest-bearing
 liabilities:
 Transaction
  deposits       $  717,811  11,940   1.66  $  747,401   8,136   1.09
 Time deposits      534,056  21,461   4.02     481,585  14,671   3.05
                 -------------------------- --------------------------
   Total          1,251,867  33,401   2.67   1,228,986  22,807   1.86
 Borrowed funds     531,265  25,042   4.71     454,806  19,066   4.19
                 -------------------------- --------------------------
   Total
    interest-
    bearing
    liabilities   1,783,132  58,443   3.28   1,683,792  41,873   2.49
                            ---------------            ---------------
Non-interest-
 bearing deposits   120,482                    115,681
Non-interest-
 bearing
 liabilities         11,875                     14,499
                 -----------                -----------
   Total
    liabilities   1,915,489                  1,813,972
Stockholders'
 equity             134,368                    135,137
                 -----------                -----------
   Total
    liabilities
    and
    stockholders'
    equity       $2,049,857                 $1,949,109
                 ===========                ===========
Net interest
 income                     $58,119                    $60,926
                            ========                   ========
Net interest rate
 spread (3)                           2.69%                      3.07%
                                    =======                    =======
Net interest
 margin (4)                           2.98%                      3.30%
                                    =======                    =======


(1) Amounts are recorded at average amortized cost.

(2) Amount is net of deferred loan fees, undisbursed loan funds,
 discounts and premiums and estimated loss allowances and includes
 loans held for sale and non-performing loans.

(3) Net interest rate spread represents the difference between the
 yield on interest -earning assets and the cost of interest-bearing
 liabilities.

(4) Net interest margin represents net interest income divided by
 average interest -earning assets.

Source: OceanFirst Financial Corp.

Contact: OceanFirst Financial Corp. Michael J. Fitzpatrick, (732) 240-4500, ext. 7506 Fax: (732) 349-5070 email: [email protected]