BALTIMORE, Feb. 1 /PRNewswire-FirstCall/ -- Bay National Corporation (OTC:BANI) (BULLETIN BOARD: BANI) , the bank holding company for Bay National Bank, today reported net income of $2.7 million for the year ended December 31, 2005. The net income for the year includes a tax benefit of $655,000. Net income per diluted common share was $1.37 for the year ended December 31, 2005, a 234% increase from the $0.41 per diluted share earned in 2004. Of the $1.37 amount, $0.33 was attributable to the tax benefit. For the quarter ended December 31, 2005, pre-tax net income rose to $471,000, a 45.4% increase from the $324,000 earned in the fourth quarter of 2004. Our results this quarter included a provision for loan losses of $646,000, $500,000 of which was allocated as a result of the downgrading of one credit. For the year ended December 31, 2005, there were no loan charge- offs and no non-accrual loans. Hugh W. Mohler, Chairman and CEO commented, "Our 2005 performance reflects our consistent commitment to our strategic plan -- to continue to expand our market presence in a competitive environment, to invest in our people, and to create shareholder value through a profitable and stable company. We look forward to continued growth in 2006." As of December 31, 2005, the Company's assets totaled $210 million, up 23% from December 31, 2004. Net loans rose 31.7% to $196.6 million as of December 31, 2005, as compared to $149.2 million at December 31, 2004. Deposits increased 18.6% from $153.9 million at December 31, 2004 to $182.6 million at 2005 year-end. The Company's net interest margin and net interest spread were 4.74% and 4.12%, respectively, for the twelve months ended December 31, 2005 - both reflecting 31% year-over-year increases - the result of interest rate increases enacted by the Federal Reserve and disciplined asset and liability management. The book value of our common stock increased 20.4% from December 31, 2004 and the market price of the common stock at the close of the fourth quarter 2005 was $21.00, up 58.5% from the closing price at December 31, 2004. Bay National Corporation has two full-service banking offices -- Baltimore and Salisbury, Maryland. It focuses on filling the void created by the persistent and unprecedented bank merger and acquisition activity. The bank's niche is small to middle-market businesses, professional service firms, non- profit entities and successful individuals. It offers a complete range of commercial, private, cash management, retail and mortgage banking services delivered with a high degree of respect and integrity. The statements in this press release that are not historical facts constitute "forward-looking statements" as defined by Federal Securities laws. Such statements, regarding Bay National Corporation's anticipated future results of operations, are subject to risks and uncertainties that could cause actual results to differ materially from future results expressed or implied by such forward-looking statements. Potential risks and uncertainties include, but are not limited to, changes in interest rates, deposit flows, loan demand and real estate values; as well as changes in economic, competitive, governmental, regulatory, technological and other factors which may affect Bay National Corporation specifically or the banking industry generally. Forward- looking statements speak only as of the date they are made. Bay National Corporation will not update forward-looking statements to reflect factual assumptions, circumstances or events that have changed after a forward-looking statement was made. For further information, please refer to the Bay National Corporation reports filed with the U.S. Securities and Exchange Commission. BAY NATIONAL CORPORATION SELECTED UNAUDITED FINANCIAL DATA AS OF DECEMBER 31, 2005 and 2004 (dollars in thousands, except per share data) 2005 2004 Total assets $209,966 $170,763 Cash and due from banks 1,461 1,403 Federal funds sold and other overnight investments 6,033 16,709 Investment securities available for sale 1,540 1,544 Other equity securities 794 556 Loans, net 196,590 149,217 Deposits 182,573 153,927 Short-term borrowings 1,444 1,381 Note payable - 1,250 Subordinated Debt 8,000 - Stockholders' equity 16,214 13,419 Common shares outstanding 1,924,436 1,917,710 Book value per share $ 8.43 $ 7.00 Ratio of interest earning assets to interest bearing liabilities 126.38% 124.95% Stockholders' equity as a percentage of assets 7.72% 7.86% SELECTED UNAUDITED FINANCIAL RATIOS FOR YEARS ENDED DECEMBER 31, 2005 and 2004 Weighted average yield/rate on: 2005 2004 Loans 7.46% 5.89% Investments and interest bearing cash balances 2.27% 1.11% Deposits, short-term borrowings and note payable 2.96% 2.17% Net interest spread 4.12% 3.14% Net interest margin 4.74% 3.60% SELECTED UNAUDITED OPERATIONAL DATA FOR THE PERIODS ENDED DECEMBER 31, 2005 and 2004 (dollars in thousands, except per share data) Three Months Ended Year Ended December 31 December 31 2005 2004 2005 2004 Interest income $ 3,995 $ 2,311 $ 12,983 $ 7,624 Interest expense 1,367 726 4,294 2,464 Net interest income 2,628 1,585 8,689 5,160 Provision for credit losses 646 209 1,179 560 Net interest income after 1,982 1,376 7,510 4,600 provision for credit losses Non-interest income 211 137 750 539 Non-interest expenses 1,722 1,189 6,171 4,337 Income before income taxes 471 324 2,089 802 Income tax benefit 655 - 655 - Net income $ 1,126 $ 324 $ 2,744 $ 802 PER COMMON SHARE Basic net income per share $ .59 $ .17 $ 1.43 $ .43 Diluted net income per share $ .56 $ .16 $ 1.37 $ .41 Average shares outstanding (Basic) 1,924,436 1,913,906 1,922,580 1,877,929 Average shares outstanding (Diluted) 2,012,969 1,965,327 2,002,225 1,936,693 STOCK PRICE High $ 23.00 $ 13.25 $ 23.00 $ 14.00 Low $ 18.80 $ 10.50 $ 13.20 $ 10.00 Close $ 21.00 $ 13.25 $ 21.00 $ 13.25 SUPPLEMENTAL INFORMATION: (dollars in thousands) Reconciliation of total deposits December 31, December 31, to core deposits: 2005 2004 Total deposits $ 182,573 $ 153,927 National market certificates of deposit (33,765) (28,909) Variable balance accounts (3 customers as of December 31, 2005 and 2004) (11,982) (16,606) Portion of variable balance accounts considered to be core 5,000 5,000 Core deposits $ 141,826 $ 113,412 Calculation of diluted income before income taxes Three Months Ended Year Ended per share: December 31 December 31 2005 2004 2005 2004 Diluted net income per share .56 .16 1.37 .41 Income tax benefit per share (.33) - (.33) - Diluted income before income .23 .16 1.04 .41 taxes per share PER COMMON SHARE Average shares outstanding (Basic) 1,924,436 1,913,906 1,922,580 1,877,929 Average shares outstanding (Diluted) 2,012,969 1,965,327 2,002,225 1,936,693 First Call Analyst: DATASOURCE: Bay National Corporation CONTACT: Hugh W. Mohler, Chairman & CEO, +1-410-427-3707, or Mark A. Semanie, Executive Vice President & CFO, +1-410-427-3715, both Bay National Corporation Web site: http://www.baynational.com/

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