Provident Financial Holdings Reports Second Quarter Earnings



   Preferred Loans Increase to 41% of Loans Held for Investment

         Net Interest Margin Expands (Sequential Quarter)

                Operating Expenses Decline by 13%

         Loan Sale Margin Increases to 109 Basis Points

RIVERSIDE, Calif., Jan. 24, 2008 (PRIME NEWSWIRE) -- Provident Financial Holdings, Inc. ("Company"), (Nasdaq:PROV), the holding company for Provident Savings Bank, F.S.B. ("Bank"), today announced second quarter earnings for the fiscal year ending June 30, 2008.

For the quarter ended December 31, 2007, the Company reported net income of $1.18 million, or $0.19 per diluted share (on 6.07 million weighted-average shares outstanding), compared to net income of $1.50 million, or $0.22 per diluted share (on 6.65 million weighted-average shares outstanding), in the comparable period a year ago. The decline in net income in the quarter ended December 31, 2007 was primarily attributable to decreases in net interest income (before provision for loan losses) and gain on sale of loans, partly offset by decreases in compensation expense and provision for loan losses. The decrease in weighted-average shares outstanding primarily reflects repurchases of common stock through the Company's stock repurchase programs.

"We continue to respond to the difficult mortgage banking operating environment," said Craig G. Blunden, Chairman, President and Chief Executive Officer of the Company. "During the quarter we closed five mortgage banking offices, which will lower our future operating expenses. Additionally, staffing levels have been reduced significantly, commensurate with the lower loan origination volumes."

Mr. Blunden went on to say, "Our community banking business has recently suffered from a deterioration in asset quality, but our net interest margin has expanded for two consecutive quarters, our preferred loans continue to grow as a percentage of loans held for investment and deposit account fees have grown by 40 percent."

Return on average assets for the second quarter of fiscal 2008 was 0.29 percent, compared to 0.35 percent for the same period of fiscal 2007. Return on average stockholders' equity for the second quarter of fiscal 2008 was 3.72 percent, compared to 4.40 percent for the comparable period of fiscal 2007.

On a sequential quarter basis, net income for the second quarter of fiscal 2008 increased by $420,000, or 55 percent, to $1.18 million from $758,000 in the first quarter of fiscal 2008; and diluted earnings per share increased $0.07, or 58 percent, to $0.19 from $0.12 in the first quarter of fiscal 2008. Return on average assets increased 10 basis points to 0.29 percent for the second quarter of fiscal 2008 from 0.19 percent in the first quarter of fiscal 2008 and return on average equity for the second quarter of fiscal 2008 was 3.72 percent, compared to 2.36 percent for the first quarter of fiscal 2008.

For the six months ended December 31, 2007, net income was $1.94 million, a decrease of 71 percent from net income of $6.75 million for the comparable period ended December 31, 2006; and diluted earnings per share for the six months ended December 31, 2007 decreased $0.68, or 68 percent, to $0.32 from $1.00 for the comparable period last year. Return on average assets for the six months ended December 31, 2007 decreased 56 basis points to 0.24 percent from 0.80 percent for the six-month period a year earlier. Return on average stockholders' equity for the six months ended December 31, 2007 was 3.04 percent, compared to 9.87 percent for the six-month period a year earlier.

Net interest income before provision for loan losses decreased by $917,000, or nine percent, to $9.57 million in the second quarter of fiscal 2008 from $10.49 million for the same period in fiscal 2007. Non-interest income decreased $2.32 million, or 54 percent, to $1.95 million in the second quarter of fiscal 2008 from $4.27 million in the comparable period of fiscal 2007. Non-interest expense decreased $1.03 million, or 13 percent, to $7.19 million in the second quarter of fiscal 2008 from $8.22 million in the comparable period in fiscal 2007.

The average balance of loans outstanding decreased by $51.2 million to $1.40 billion in the second quarter of fiscal 2008 from $1.45 billion in the same quarter of fiscal 2007, and the average yield decreased by 14 basis points to 6.21 percent in the second quarter of fiscal 2008 from an average yield of 6.35 percent in the same quarter of fiscal 2007. The decrease in the average loan yield was primarily attributable to accrued interest reversals on non-accrual loans and loan payoffs at a higher average yield than the average yield of loans held for investment, partly offset by higher interest rates on newly originated loans and the upwardly repricing adjustable rate loans in the loans held for investment portfolio. Total loans originated for investment in the second quarter of fiscal 2008 were $94.3 million (including $29.3 million of loans purchased for investment), which consisted primarily of multi-family and single-family loans. This compares to total loans originated for investment of $170.3 million (including $52.7 million of loans purchased for investment) in the second quarter of fiscal 2007. The outstanding balance of "preferred loans" (multi-family, commercial real estate, construction and commercial business loans) increased by $49.6 million, or nine percent, to $576.8 million at December 31, 2007 from $527.2 million at December 31, 2006. The ratio of preferred loans to total loans held for investment increased to 41 percent at December 31, 2007 compared to 38 percent at December 31, 2006. Loan prepayments in the second quarter of fiscal 2008 were $62.3 million, compared to $100.1 million in the same quarter of fiscal 2007.

Average deposits increased by $87.0 million to $1.01 billion and the average cost of deposits increased by 40 basis points to 3.62 percent in the second quarter of fiscal 2008, compared to an average balance of $921.3 million and an average cost of 3.22 percent in the same quarter last year. Transaction account balances (core deposits) decreased by $20.3 million, or six percent, to $340.0 million at December 31, 2007 from $360.3 million at December 31, 2006. The decrease is primarily attributable to a $12.6 million, or eight percent, decline in savings account balances. Time deposits increased by $95.9 million, or 17 percent, to $665.7 million at December 31, 2007 compared to $569.8 million at December 31, 2006. The increase in time deposits is primarily attributable to the Company's time deposit marketing campaigns and depositors switching from savings deposits to time deposits.

The average balance of borrowings, which primarily consists of Federal Home Loan Bank ("FHLB") of San Francisco advances, decreased $166.9 million to $465.5 million and the average cost of advances decreased 20 basis points to 4.50 percent in the second quarter of fiscal 2008, compared to an average balance of $632.4 million and an average cost of 4.70 percent in the same quarter of fiscal 2007. The decrease in the average cost of borrowings was primarily the result of lower short-term interest rates, which are responding to recent Federal Open Market Committee actions.

The net interest margin during the second quarter of fiscal 2008 decreased eight basis points to 2.42 percent from 2.50 percent during the same quarter last year. On a sequential quarter basis, the net interest margin in the second quarter of fiscal 2008 increased two basis points from 2.40 percent in the first quarter of fiscal 2008.

During the second quarter of fiscal 2008, the Company recorded a loan loss provision of $2.14 million, compared to a loan loss provision of $3.75 million during the same period of fiscal 2007. The loan loss provision in the second quarter of fiscal 2008 was primarily attributable to loan classification downgrades and deterioration in real estate collateral values ($1.84 million) and an increase in loans held for investment ($302,000). The loan loss provision in the second quarter of last year includes the specific loan loss reserve of $2.46 million on the 23 individual construction loans located in Coachella, California.

Non-performing assets increased to $24.4 million, or 1.49 percent of total assets, at December 31, 2007, compared to $13.7 million, or 0.78 percent of total assets at December 31, 2006 and $19.7 million, or 1.20 percent of total assets, at June 30, 2007. The non-performing assets at December 31, 2007 were primarily comprised of 28 single-family loans originated for investment ($9.4 million), two multi-family loans originated for investment ($665,000), 24 construction loans originated for investment ($3.0 million), 15 single-family loans repurchased from, or unable to sell to, investors ($4.6 million) and 17 single-family properties (real estate owned) acquired in the settlement of loans ($6.7 million). Net charge-offs for the quarter ended December 31, 2007 were $568,000 or 0.16 percent of average loans receivable, compared to $30,000 or 0.01 percent of average loans receivable in the comparable quarter last year.

Classified loans at December 31, 2007 were $38.3 million, comprised of $13.5 million in the special mention category, $24.3 million in the substandard category and $529,000 in the doubtful category. Classified loans at June 30, 2007 were $32.3 million, consisting of $13.3 million in the special mention category and $19.0 million in the substandard category.

For the quarter ended December 31, 2007, seven loans for $2.8 million were modified from their original terms, but were re-underwritten at current market interest rates. These loans have been classified as special mention, remain on accrual status and will be identified in our asset quality reports as Troubled Debt Restructuring.

The allowance for loan losses was $17.2 million at December 31, 2007, or 1.22 percent of gross loans held for investment, compared to $14.8 million, or 1.09 percent of gross loans held for investment at June 30, 2007. The allowance for loan losses at December 31, 2007 includes $4.8 million of specific loan loss reserves, compared to $3.3 million of specific loan loss reserves at June 30, 2007. Management believes that the allowance for loan losses is sufficient to absorb potential losses inherent in loans held for investment.

The decrease in non-interest income in the second quarter of fiscal 2008 compared to the same period of fiscal 2007 was primarily the result of decreases in the gain on sale of loans, the gain on sale of real estate and real estate owned operations, partly offset by an increase in deposit account fees.

The gain on sale of loans declined by $1.99 million, or 68 percent, to $934,000 for the quarter ended December 31, 2007 from $2.92 million in the comparable quarter last year. The decline in the gain on sale of loans was attributable to a lower volume of loans sold, partly offset by a higher average loan sale margin. Total loans sold for the quarter ended December 31, 2007 were $102.4 million, down 67 percent from $312.0 million for the same quarter last year. The average loan sale margin for mortgage banking was 109 basis points for the quarter ended December 31, 2007, up nine basis points from 100 basis points in the comparable quarter last year. The increase in the average loan sale margin was primarily attributable to an increase in the fair-value adjustment on derivative financial instruments pursuant to the SFAS No. 133 (a gain of $30,000 versus a loss of $150,000) and an improvement to the reserve provision for loans sold that are subject to early payment default repurchase (a recovery of $46,000 versus a provision of $172,000). The mortgage banking environment remains highly competitive and volatile as a result of the well-publicized collapse of the sub-prime loan market, which has eroded loan sale prices and liquidity in the secondary market.

The volume of loans originated for sale decreased $214.0 million, or 69 percent, to $98.4 million in the second quarter of fiscal 2008 from $312.4 million during the same period last year. Total loan originations (including loans originated for investment, loans purchased for investment and loans originated for sale) were $192.7 million in the second quarter of fiscal 2008, a decrease of $290.0 million, or 60 percent, from $482.7 million in the same quarter of fiscal 2007. The decrease in loan originations was primarily attributable to the lack of liquidity in the secondary mortgage markets particularly for non-conforming mortgage loans.

Six real estate owned properties were sold for a net loss of $229,000 in the quarter ended December 31, 2007 as compared to one real estate owned property sold for a net gain of $27,000 in the quarter ended December 31, 2006. Real estate owned operations in the quarter ended December 31, 2007 resulted in a loss of $474,000 as compared to a loss of $22,000 in the quarter ended December 31, 2006. As of December 31, 2007, the real estate owned balance was $6.7 million (17 properties), compared to $3.8 million (10 properties) at June 30, 2007.

The decrease in non-interest expense was primarily the result of decreases in compensation expenses, marketing expenses and other operating expenses, partly offset by increases in premises and occupancy, equipment and professional expenses. The decrease in compensation expense was the result of the fewer number of mortgage banking personnel in the second quarter of fiscal 2008 compared to the same quarter of fiscal 2007 and lower incentive compensation expenses given the decline in loan origination volume. The increase in premises and occupancy expense was primarily related to the closures of five Provident Bank Mortgage loan production offices ($166,000) in the quarter ended December 31, 2007, while the increase in professional expenses was primarily related to higher legal expenses corresponding to the increase in delinquent loans.

The Company's efficiency ratio increased to 62 percent in the second quarter of fiscal 2008 from 56 percent in the second quarter of fiscal 2007. The increase was a result of the declines in net interest income and non-interest income, which outpaced the decline in non-interest expense.

The effective income tax rate for the second quarter of fiscal 2008 was 46.1 percent, down from 46.4 percent in the same quarter last year. The decrease was primarily the result of a lower percentage of permanent tax differences relative to income before taxes. The Company believes that the effective income tax rate applied in the second quarter of fiscal 2008 reflects its current income tax obligations.

The Company repurchased 36,369 shares of its common stock during the quarter ended December 31, 2007 at an average cost of $19.24 per share. To date, the Company has repurchased 59 percent of the June 2007 Stock Repurchase Program, leaving 131,766 shares available for future repurchase activity.

The Bank currently operates 13 retail/business banking offices in Riverside County and San Bernardino County (Inland Empire). Provident Bank Mortgage ("PBM") operates wholesale loan production offices in Pleasanton and Rancho Cucamonga, California and retail loan production offices in Glendora and Riverside, California. In the second quarter of fiscal 2008, PBM closed loan production offices in Diamond Bar, La Quinta, San Diego, Temecula and Torrance, California.

The Company will host a conference call for institutional investors and bank analysts on Friday, January 25, 2008 at 9:30 a.m. (Pacific Time) to discuss its financial results. The conference call can be accessed by dialing (800) 230-1059 and requesting the Provident Financial Holdings Earnings Release Conference Call. An audio replay of the conference call will be available through Friday, February 1, 2008 by dialing (800) 475-6701 and referencing access code number 903947.

For more financial information about the Company please visit the website at www.myprovident.com and click on the "Investor Relations" section.


                     Safe-Harbor Statement

Certain matters in this News Release and the conference call noted above may constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements may relate to, among others, expectations of the business environment in which the Company operates, projections of future performance, perceived opportunities in the market, potential future credit experience, and statements regarding the Company's mission and vision. These forward-looking statements are based upon current management expectations, and may, therefore, involve risks and uncertainties. The Company's actual results, performance, or achievements may differ materially from those suggested, expressed, or implied by forward-looking statements as a result of a wide range of factors including, but not limited to, the general business environment, interest rates, the California real estate market, competitive conditions between banks and non-bank financial services providers, regulatory changes, and other risks detailed in the Company's reports filed with the Securities and Exchange Commission, including its Annual Report on Form 10-K for the fiscal year ended June 30, 2007.


                  PROVIDENT FINANCIAL HOLDINGS, INC.
             Consolidated Statements of Financial Condition
                   (Unaudited - Dollars In Thousands)

                                              December 31,   June 30,
                                                  2007        2007
 ---------------------------------------------------------------------
 Assets
  Cash and due from banks                     $    12,511  $    11,024
  Federal funds sold                                   --        1,800
 ---------------------------------------------------------------------
    Cash and cash equivalents                      12,511       12,824

  Investment securities - held to maturity
   (fair value $4,969 and $18,837,
   respectively)                                    5,000       19,001
  Investment securities - available for sale
   at fair value                                  148,542      131,842
  Loans held for investment, net of allowance
   for loan losses of $17,171 and $14,845,
   respectively                                 1,395,404    1,350,696
  Loans held for sale, at lower of cost
   or market                                           --        1,337
  Receivable from sale of loans                    19,148       60,513
  Accrued interest receivable                       7,507        7,235
  Real estate owned, net                            6,749        3,804
  FHLB - San Francisco stock                       31,256       43,832
  Premises and equipment, net                       6,748        7,123
  Prepaid expenses and other assets                 7,626       10,716
 ---------------------------------------------------------------------

    Total assets                              $ 1,640,491  $ 1,648,923
 ---------------------------------------------------------------------

 Liabilities and Stockholders' Equity
 Liabilities:
  Non interest-bearing deposits               $    42,582  $    45,112
  Interest-bearing deposits                       963,102      956,285
 ---------------------------------------------------------------------
    Total deposits                              1,005,684    1,001,397

  Borrowings                                      494,384      502,774
  Accounts payable, accrued interest and
   other liabilities                               14,120       15,825
 ---------------------------------------------------------------------
    Total liabilities                           1,514,188    1,519,996

 Stockholders' equity:
  Preferred stock, $.01 par value (2,000,000
   shares authorized; none issued and
   outstanding)                                        --           --
  Common stock, $.01 par value (15,000,000
   shares authorized; 12,435,865 and
   12,428,365 shares issued, respectively;
   6,196,434 and 6,376,945 shares
   outstanding, respectively)                         124          124
  Additional paid-in capital                       70,490       69,456
  Retained earnings                               149,196      149,523
  Treasury stock at cost (6,239,431 and
   6,051,420 shares, respectively)                (94,797)     (90,694)
  Unearned stock compensation                          --         (175)
  Accumulated other comprehensive income,
   net of tax                                       1,290          693
 ---------------------------------------------------------------------

    Total stockholders' equity                    126,303      128,927
 ---------------------------------------------------------------------

    Total liabilities and stockholders'
     equity                                   $ 1,640,491  $ 1,648,923
 ---------------------------------------------------------------------

                  PROVIDENT FINANCIAL HOLDINGS, INC.
                 Consolidated Statements of Operations
        (Unaudited - In Thousands, Except Earnings Per Share)

                                     Quarter Ended   Six Months Ended
                                      December 31,      December 31,
                                   ----------------  -----------------
                                     2007     2006     2007     2006
 =====================================================================
 Interest income:
  Loans receivable, net            $21,700  $23,001  $43,214  $44,959
  Investment securities              1,902    1,857    3,646    3,553
  FHLB - San Francisco stock           432      593      901    1,107
  Interest-earning deposits              5       18       14       37
 ---------------------------------------------------------------------
  Total interest income             24,039   25,469   47,775   49,656

 Interest expense:
  Checking and money market 
   deposits                            499      379      924      732
  Savings deposits                     804      671    1,591    1,315
  Time deposits                      7,888    6,437   15,946   12,264
  Borrowings                         5,280    7,497   10,373   14,121
 ---------------------------------------------------------------------
  Total interest expense            14,471   14,984   28,834   28,432

 ---------------------------------------------------------------------
 Net interest income, before
  provision for loan losses          9,568   10,485   18,941   21,224
 Provision for loan losses           2,140    3,746    3,659    4,383
 ---------------------------------------------------------------------
 Net interest income, after
  provision for loan losses          7,428    6,739   15,282   16,841

 Non-interest income:
  Loan servicing and other fees        513      488    1,004      964
  Gain on sale of loans, net           934    2,919    1,056    6,411
  Deposit account fees                 785      510    1,443    1,032
  Net (loss) gain on sale of real 
   estate                             (229)      27     (168)   2,340
  Other                                (56)     330      (13)     921
 ---------------------------------------------------------------------
  Total non-interest income          1,947    4,274    3,322   11,668

 Non-interest expense:
  Salaries and employee benefits     4,393    5,359    9,375   10,775
  Premises and occupancy               831      745    1,538    1,529
  Equipment                            391      384      791      777
  Professional expenses                474      278      793      542
  Sales and marketing expenses         130      216      303      477
  Other                                972    1,241    2,017    2,340
 ---------------------------------------------------------------------
  Total non-interest expense         7,191    8,223   14,817   16,440

 ---------------------------------------------------------------------
 Income before taxes                 2,184    2,790    3,787   12,069
 Provision for income taxes          1,006    1,295    1,851    5,316
 ---------------------------------------------------------------------
  Net income                       $ 1,178  $ 1,495  $ 1,936  $ 6,753
 =====================================================================

 Basic earnings per share          $  0.20  $  0.23  $  0.32  $  1.02
 Diluted earnings per share        $  0.19  $  0.22  $  0.32  $  1.00
 Cash dividends per share          $  0.18  $  0.18  $  0.36  $  0.33
 =====================================================================

                PROVIDENT FINANCIAL HOLDINGS, INC.
     Consolidated Statements of Operations - Sequential Quarter
       (Unaudited - In Thousands, Except Earnings Per Share)

                                                   Quarter Ended
                                            --------------------------
                                             December 31, September 30,
                                                  2007       2007
 =====================================================================
 Interest income:
  Loans receivable, net                         $21,700       $21,514
  Investment securities                           1,902         1,744
  FHLB - San Francisco stock                        432           469
  Interest-earning deposits                           5             9
 ---------------------------------------------------------------------
  Total interest income                          24,039        23,736

 Interest expense:
  Checking and money market deposits                499           425
  Savings deposits                                  804           787
  Time deposits                                   7,888         8,058
  Borrowings                                      5,280         5,093
 ---------------------------------------------------------------------
  Total interest expense                         14,471        14,363

 ---------------------------------------------------------------------
 Net interest income, before provision
  for loan losses                                 9,568         9,373
 Provision for loan losses                        2,140         1,519
 ---------------------------------------------------------------------
 Net interest income, after provision
  for loan losses                                 7,428         7,854

 Non-interest income:
  Loan servicing and other fees                     513           491
  Gain on sale of loans, net                        934           122
  Deposit account fees                              785           658
  Net (loss) gain on sale of real estate           (229)           61
  Other                                             (56)           43
 ---------------------------------------------------------------------
  Total non-interest income                       1,947         1,375

 Non-interest expense:
  Salaries and employee benefits                  4,393         4,982
  Premises and occupancy                            831           707
  Equipment                                         391           400
  Professional expenses                             474           319
  Sales and marketing expenses                      130           173
  Other                                             972         1,045
 ---------------------------------------------------------------------
  Total non-interest expense                      7,191         7,626

 ---------------------------------------------------------------------
 Income before taxes                              2,184         1,603
 Provision for income taxes                       1,006           845
 ---------------------------------------------------------------------
  Net income                                    $ 1,178       $   758
 =====================================================================

 Basic earnings per share                       $  0.20       $  0.12
 Diluted earnings per share                     $  0.19       $  0.12
 Cash dividends per share                       $  0.18       $  0.18
 =====================================================================

                        PROVIDENT FINANCIAL HOLDINGS, INC.
                              Financial Highlights
         (Unaudited - Dollars in Thousands, Except Share Information)

                            Quarter Ended         Six Months Ended
                             December 31,           December 31,
                       ----------------------  ----------------------
                          2007        2006        2007        2006
                       ----------  ----------  ----------  ----------
 SELECTED FINANCIAL
  RATIOS:
 Return on average
  assets                     0.29%       0.35%       0.24%       0.80%
 Return on average
  stockholders' equity       3.72%       4.40%       3.04%       9.87%
 Stockholders' equity
  to total assets            7.70%       7.55%       7.70%       7.55%
 Net interest spread         2.17%       2.25%       2.17%       2.33%
 Net interest margin         2.42%       2.50%       2.41%       2.58%
 Efficiency ratio           62.45%      55.72%      66.55%      49.98%
 Average interest
  earning assets to
  average interest-
  bearing liabilities      107.46%     107.93%     107.49%     108.12%

 SELECTED FINANCIAL
  DATA:
 Basic earnings per
  share                $     0.20  $     0.23  $     0.32  $     1.02
 Diluted earnings per
  share                $     0.19  $     0.22  $     0.32  $     1.00
 Book value per share  $    20.38  $    19.99  $    20.38  $    19.99
 Shares used for basic
  EPS computation       6,001,829   6,518,455   6,057,581   6,589,247

 Shares used for
  diluted EPS
  computation           6,065,139   6,645,431   6,115,996   6,719,572

 Total shares issued
  and outstanding       6,196,434   6,697,023   6,196,434   6,697,023

 ASSET QUALITY RATIOS:
 Non-performing loans
  to loans held for
  investment, net            1.26%       0.94%
 Non-performing assets
  to total assets            1.49%       0.78%
 Allowance for loan
  losses to non-
  performing loans          97.44%     111.79%
 Allowance for loan
  losses to gross loans
  held for investment        1.22%       1.04%
 Net charge-offs to
  average loans
  receivable                 0.16%       0.01%

 REGULATORY CAPITAL
  RATIOS:
 Tangible equity ratio       7.14%       7.14%
 Tier 1 (core) capital
  ratio                      7.14%       7.14%
 Total risk-based
  capital ratio             11.91%      11.73%
 Tier 1 risk-based
  capital ratio             10.75%      10.69%

 LOANS ORIGINATED FOR
  SALE:
 Retail originations   $   30,075  $   80,350  $   64,634  $  159,433
 Wholesale originations    68,324     232,040     133,278     472,498
                       ----------  ----------  ----------  ----------
  Total loans
   originated for sale $   98,399  $  312,390  $  197,912  $  631,931

 LOANS SOLD:
 Servicing released    $  102,009  $  311,223  $  196,648  $  625,871
 Servicing retained           395         776       2,534       2,183
                       ----------  ----------  ----------  ----------
  Total loans sold     $  102,404  $  311,999  $  199,182  $  628,054

                PROVIDENT FINANCIAL HOLDINGS, INC.
                      Financial Highlights
                            (Unaudited)

 (Dollars in Thousands)                    As of December 31,
                                --------------------------------------
                                        2007                2006
                                ------------------  ------------------
 INVESTMENT SECURITIES:           Balance    Rate     Balance    Rate
                                ------------------  ------------------
 Held to maturity:
 U.S. government sponsored
  enterprise debt securities    $    5,000   3.17%  $   38,029   2.93%
 U.S. government agency
  mortgage-backed
  securities ("MBS")                    --     --            2   9.10
                                -----------         -----------
  Total investment securities
   held to maturity                  5,000   3.17       38,031   2.93

 Available for sale
  (at fair value):
 U.S. government sponsored
  enterprise debt securities         7,810   3.19       14,569   3.08
 U.S. government agency MBS         82,716   5.31       53,101   4.66
 U.S. government sponsored
  enterprise MBS                    53,401   5.45       69,892   4.91
 Private issue collateralized
  mortgage obligations               3,893   4.27        5,054   4.28
 Freddie Mac common stock              204                 408
 Fannie Mae common stock                16                  23
 Other common stock                    502                 449
                                -----------         -----------
  Total investment securities
   available for sale              148,542   5.20      143,496   4.58
                                -----------         -----------
 Total investment securities    $  153,542   5.13%  $  181,527   4.23%

 LOANS HELD FOR INVESTMENT:
 Single-family (1 to 4 units)   $  825,667   5.98%  $  859,691   5.82%
 Multi-family (5 or more units)    388,041   6.63      308,776   6.64
 Commercial real estate            147,648   7.06      156,623   7.18
 Construction                       52,239   8.81      101,275   9.37
 Commercial business                 9,250   7.84       12,863   8.70
 Consumer                              547  11.87          496  12.57
 Other                               3,954   9.20       13,495   9.82
                                -----------         -----------
  Total loans held for 
   investment                    1,427,346   6.39%   1,453,219   6.45%

 Undisbursed loan funds            (20,366)            (52,372)
 Deferred loan costs                 5,595               5,092
 Allowance for loan losses         (17,171)            (14,555)
                                -----------         -----------
  Total loans held for 
   investment, net              $1,395,404          $1,391,384

 Purchased loans serviced
  by others included above      $  159,592   6.82%  $  162,391   7.02%

 DEPOSITS:
 Checking accounts
  - non interest-bearing        $   42,582     --%  $   45,719     --%
 Checking accounts
  - interest-bearing               120,247   0.61      125,807   0.74
 Savings accounts                  146,772   2.17      159,339   1.68
 Money market accounts              30,432   2.45       29,419   1.86
 Time deposits                     665,651   4.57      569,839   4.68
                                -----------         -----------
  Total deposits                $1,005,684   3.49%  $  930,123   3.32%

 Note:  The interest rate or yield/cost described in the rate or
        yield/cost column is the weighted-average interest rate or
        yield/cost of all instruments, which are included in the
        balance of the respective line item.

                       PROVIDENT FINANCIAL HOLDINGS, INC.
                              Financial Highlights
                       (Unaudited - Dollars in Thousands)

                                       As of December 31,
                             ----------------------------------------
                                    2007                  2006
                             ------------------    ------------------
                              Balance    Rate       Balance    Rate
                             ------------------    ------------------
 BORROWINGS:
 Overnight                   $ 27,630    4.18%     $ 72,400    5.38%
 Six months or less           190,000    4.20       208,250    5.23
 Over six to twelve months     15,000    3.57        85,000    4.15
 Over one to two years         85,000    3.87        82,000    4.09
 Over two to three years       65,000    4.99        65,000    3.84
 Over three to four years      65,000    4.82        65,000    4.99
 Over four to five years       45,000    4.44        65,000    4.82
 Over five years                1,754    6.37        46,793    4.51
                             --------              -------- 
  Total borrowings           $494,384    4.34%     $689,443    4.73%

                             Quarter Ended         Six Months Ended
                              December 31,           December 31,
                        ----------------------  ----------------------
 SELECTED AVERAGE          2007        2006        2007        2006
  BALANCE SHEETS:         Balance     Balance     Balance     Balance
                        ----------  ----------  ----------  ----------

 Loans receivable,
  net (a)               $1,398,321  $1,449,531  $1,386,524  $1,418,447
 Investment securities     153,816     184,742     151,618     183,916
 FHLB - San Francisco
  stock                     30,986      41,294      32,951      39,832
 Interest-earning
  deposits                     532       1,377         639       1,410
                        ----------  ----------  ----------  ----------
 Total interest-earning
  assets                $1,583,655  $1,676,944  $1,571,732  $1,643,605

 Deposits               $1,008,318  $  921,297  $1,007,132  $  918,952
 Borrowings                465,452     632,402     455,075     601,213
                        ----------  ----------  ----------  ----------
 Total interest-bearing
  liabilities           $1,473,770  $1,553,699  $1,462,207  $1,520,165

                            Quarter Ended         Six Months Ended
                             December 31,           December 31,
                       ----------------------  ----------------------
                          2007        2006        2007        2006
                       Yield/Cost  Yield/Cost  Yield/Cost  Yield/Cost
                       ----------  ----------  ----------  ----------

 Loans receivable, 
  net (a)                    6.21%       6.35%       6.23%       6.34%
 Investment securities       4.95%       4.02%       4.81%       3.86%
 FHLB - San Francisco 
  stock                      5.58%       5.74%       5.47%       5.56%
 Interest-earning 
  deposits                   3.76%       5.23%       4.38%       5.25%
 Total interest-earning
  assets                     6.07%       6.08%       6.08%       6.04%

 Deposits                    3.62%       3.22%       3.64%       3.09%
 Borrowings                  4.50%       4.70%       4.52%       4.66%
 Total interest-bearing
  liabilities                3.90%       3.83%       3.91%       3.71%

 (a) Includes loans held for investment, loans held for sale and 
     receivable from sale of loans.

 Note: The interest rate or yield/cost described in the rate or 
       yield/cost column is the weighted-average interest rate or 
       yield/cost of all instruments, which are included in the 
       balance of the respective line item.


            

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