Pinnacle Bancshares Announces Results for Third Quarter

Robert B. Nolen, Jr., President and Chief Executive Officer of Pinnacle Bancshares, Inc. (OTCBB:PCLB), today announced Pinnacle's third quarter results of operations.

Mr. Nolen stated: "We are pleased with the results for the third quarter which showed an increase in net income of 35%. For the three months ended September 30, 2009, net income was $453,000, compared with net income of $335,000 for the three months ended September 30, 2009. Net interest income before the provision for loan losses increased 9% or $159,000 which was the principal reason for the increase in net income."

For the nine months ended September 30, 2009, net loss was $(114,000), compared with net income of $916,000 for the nine months ended September 30, 2008. Net interest income before the provision for loan losses for the nine months ended September 30, 2009 was $5,619,000, compared with $5,129,000 in the same period last year.

The net interest margin was 3.93% and 3.80% for the three and nine months ended September 30, 2009, respectively, compared to 3.43% and 3.31% for the three and six months ended September 30, 2008, respectively.

Mr. Nolen also stated: "While we are pleased with our results for the third quarter and are optimistic about the prospect for improvements in the future, we continue to have significant concerns for weakening commercial real estate markets and the overall economy. The provision for loan losses increased from $226,000 and $727,000 in the three and nine months ended September 30, 2008, respectively, to $281,000 and $2,552,000 in the three and nine months ended September 30, 2009, respectively. The increase in the provision is primarily related to three credits totaling approximately $6,000,000, which relate to participations in commercial real estate loans. Although each of these loans is currently performing, our management determined that weaknesses in these credits, due principally to significant declines in real estate values, supported a decision to establish these additional reserves."

At September 30, 2009, the Company's allowance for loan losses as a percent of total loans was 2.84%, compared to 1.21% at September 30, 2008 and 1.19% at December 31, 2008. At September 30, 2009, the Company's allowance for loan losses as a percent of nonperforming loans was 624.24%, compared to 909.04% at September 30, 2008 and 971.18% at December 31, 2008. Based on current real estate valuations, Pinnacle believes its allowance for loan losses is adequate. If economic conditions do not improve, additional charge-offs and further significant increases in the allowance may be necessary.

Net charge-offs were $491,000 and $779,000 for the three and nine months ended September 30, 2009, respectively, compared to $143,000 and $825,000 in the three and nine months ended September 30, 2008, respectively. Non-performing loans were .45% of loans at September 30, 2009, compared to .13% at September 30, 2008 and .12% at December 31, 2008. Non-performing assets were 0.59% of total assets at September 30, 2009, compared to 1.66% as of September 30, 2008 and 1.20% as of December 31, 2008.

At September 30, 2009, total stockholders' equity and book value per share were $20,851,000 and $16.42 per share, respectively, compared to $20,572,000 and $15.35 per share, respectively, at December 31, 2008. Total assets at September 30, 2009, were $217,053,000, compared to total assets at December 31, 2008, of $225,783,000. Pinnacle's strong equity to assets ratio was 9.61% at September 30, 2009.

Mr. Nolen reminded investors that, although Pinnacle remains well capitalized and has been able to avoid liquidity issues, Pinnacle is operating in a challenging and uncertain economic environment. Financial institutions have been, and continue to be, affected by significant declines in economic conditions and constrained financial markets. Pinnacle retains direct exposure to the residential and commercial real estate markets.

The Company believes declines in economic conditions and financial stresses on borrowers as a result of the uncertain economic environment, including job losses, could have an adverse affect on Pinnacle's borrowers or their customers, which could adversely affect Pinnacle's financial condition and results of operations. In addition, deterioration in local economic conditions in Pinnacle's markets could drive losses beyond those which are provided for in the allowance for loan losses and result in a number of adverse consequences, including increases in loan delinquencies; increases in nonperforming assets; decreases in demand for Pinnacle's products and services, which could affect Pinnacle's liquidity position; and decreases in the value of the collateral securing Pinnacle's loans, which could reduce customers' borrowing power.

Mr. Nolen also observed that on September 29, 2009, the FDIC Board of Directors adopted a notice of proposed rulemaking and request for comment which would require insured depository institutions to repay their quarterly risk-based assessments for the fourth quarter of 2009 and full years 2010 through 2012 on December 29, 2009. This action was taken in connection with the adoption of an Amended Restoration Plan to meet immediate liquidity needs and return the Deposit Insurance Fund to its federally mandated level, without imposing additional special assessments. Further, the prepayment of assessments does not prevent the FDIC from changing assessment rates or revising the risk-based assessment system in future periods.

Pinnacle is generally unable to control the amount of premiums that it is required to pay for FDIC insurance. If there are additional bank or financial institution failures, Pinnacle may be required to pay even higher FDIC premiums than the recently increased levels. Additionally, the FDIC may make material changes to the calculation of the prepaid assessment from the current proposal. Any future changes in the calculation or assessment of FDIC insurance premiums may have a material adverse effect on Pinnacle's results of operations, financial condition and ability to continue to pay dividends on its common shares.

Information contained in this press release, other than historical information, may be considered forward-looking in nature and is subject to various risks, uncertainties and assumptions. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those anticipated, estimated or expected.

Pinnacle Bancshares, Inc.'s wholly owned subsidiary Pinnacle Bank has seven offices located in central and northwest Alabama.

                                                                                                                                                                                                                          PINNACLE BANCSHARES, INC.                                               Unaudited Financial Highlights                                          (In Thousands, except share and per share data)                                                                                                                                    Three Months Ended September 30,                                        2009               2008              Net income                         $  453,000         $  335,000        Basic earnings per share           $  0.36            $  0.26           Diluted earnings per share         $  0.36            $  0.26                                                                                   Performance ratios (annualized):                                        Return on average assets              0.85       %       0.59       %   Return on average equity              8.82       %       6.97       %   Interest rate spread                  3.92       %       3.46       %   Net interest margin                   3.93       %       3.43       %   Operating cost to assets              2.93       %       2.77       %                                                                           Weighted average basic shares                                           Outstanding                           1,270,128          1,312,019      Weighted average diluted shares                                         Outstanding                           1,270,128          1,310,396      Dividends per share                $  0.11            $  0.11           Provision for loan losses          $  281,500         $  226,000                                                                                                                                                                                                                                                                   Nine Months ended September 30,                                         2009               2008              Net income (loss)                  $  (114,000   )    $  916,000        Basic earnings per share           $  (0.09      )    $  0.67           Diluted earnings per share         $  (0.09      )    $  0.67                                                                                   Performance ratios (annualized):                                        Return on average assets              (0.07      %)      0.53       %   Return on average equity              (0.73      %)      6.10       %   Interest rate spread                  3.78       %       3.32       %   Net interest margin                   3.80       %       3.31       %   Operating cost to assets              2.95       %       2.65       %                                                                                                                                                   Weighted average basic shares                                           Outstanding                           1,270,128          1,363,421      Weighted average diluted shares                                         Outstanding                           1,270,128          1,363,080      Dividends per share                $  0.33            $  0.33           Provision for loan losses          $  2,552,400       $  727,000         -------------------------------------------------------------------------------  
                                                                                                                                                                                                                                                                                                                                                                                             September 30, 2009   December 31, 2008                                                                                                            Total assets                                                    $  217,053,000       $  225,783,000      Loans receivable, net                                           $  122,507,000       $  137,001,000      Deposits                                                        $  189,605,000       $  197,479,000      Total stockholders' equity                                      $  20,851,000        $  20,572,000       Book value per share                                            $  16.42             $  15.35            Stockholders' equity to assets ratio                               9.61         %       9.11         %                                                                                                            Asset quality ratios:                                                                                    Nonperforming loans as a percent of total loans                    0.45         %       0.12         %   Nonperforming assets as a percent of total assets                  0.59         %       1.20         %   Allowance for loan losses as a percent of total loans              2.84         %       1.19         %   Allowance for loan losses as a percent of nonperforming loans      624.24       %       971.18       %    -------------------------------------------------------------------------------  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              FINANCIAL INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       PINNACLE BANCSHARES, INC.                                                                                                                                                                                                                                           UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  September 30,       December 31,                                                                                                                                                                                                                                    2009                2008                                                                                                                                                                                                                                                                                    ASSETS:                                                                                                                                                                                                                                                             Cash and cash equivalents                                                                                                                                                                                                   $  4,370,271        $  3,896,727        Interest-bearing deposits in other banks                                                                                                                                                                                       530,738             88               Securities available-for-sale                                                                                                                                                                                                  71,060,005          65,495,201       FHLB stock                                                                                                                                                                                                                     817,500             424,200          First National Bankers Bancshares stock                                                                                                                                                                                        525,000             525,000          Loans held for sale                                                                                                                                                                                                            1,356,314           801,390          Loans receivable, net of allowances for loan losses of $3,477,496 and $1,650,705 respectively                                                                                                                                  122,506,658         137,000,890      Real estate owned, net                                                                                                                                                                                                         733,237             2,542,249        Premises and equipment, net                                                                                                                                                                                                    6,746,346           6,913,553        Goodwill                                                                                                                                                                                                                       306,488             306,488          Bank owned life insurance                                                                                                                                                                                                      6,359,974           6,108,755        Accrued interest receivable                                                                                                                                                                                                    1,003,382           1,065,640        Other assets                                                                                                                                                                                                                   736,896             702,391                                                                                                                                                                                                                                                                              Total assets                                                                                                                                                                                                                $  217,052,809      $  225,782,572                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              LIABILITIES AND STOCKHOLDERS' EQUITY:                                                                                                                                                                                                                               Deposits                                                                                                                                                                                                                    $  189,605,415      $  197,478,504      Subordinated debt                                                                                                                                                                                                              3,093,000           3,093,000        Borrowed funds                                                                                                                                                                                                                 1,270,000           2,025,000        Official checks outstanding                                                                                                                                                                                                    733,574             696,324          Accrued interest payable                                                                                                                                                                                                       454,663             844,912          Other liabilities                                                                                                                                                                                                              1,045,425           1,072,441        Total liabilities                                                                                                                                                                                                              196,202,077         205,210,181                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              STOCKHOLDERS' EQUITY:                                                                                                                                                                                                                                               Common stock, par value $.01 per share; 2,400,000 authorized; 1,872,313 issued at September 30, 2009 and December 31, 2008, respectively; 1,270,128 outstanding at September 30, 2009 and December 31, 2008, respectively      18,723              18,723           Additional paid in capital                                                                                                                                                                                                     8,923,223           8,923,223        Treasury shares, at cost (602,185 shares outstanding at September 30, 2009 and December 31, 2008, respectively)                                                                                                                (7,320,909   )      (7,320,909   )   Retained earnings                                                                                                                                                                                                              17,661,236          18,194,136       Accumulated other comprehensive loss, net of tax                                                                                                                                                                               1,568,459           757,218          Total stockholders' equity                                                                                                                                                                                                     20,850,732          20,572,391       Total liabilities and stockholders' equity                                                                                                                                                                                  $  217,052,809      $  225,782,572                                                                                                                                                                                                                                                                          See accompanying notes to these condensed consolidated financial statements.                                                                                                                                                                                         -------------------------------------------------------------------------------  
                                                                                                                                                                                                                                                                                                                                                                                            PINNACLE BANCSHARES, INC.                                                                                                     UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS                                                                                                                                                                                                                                                                Three Months Ended               Six Months Ended                                                                             September 30,                    September 30,                                                                                                                                                                                                              2009         2008                2009            2008            INTEREST REVENUE:                                                                                                             Interest on loans                                            $1,961,266   $2,297,016          $5,994,863      $7,148,175      Interest and dividends on securities                         670,954      744,050             2,090,023       2,285,437       Other interest                                               2,668        25,022              5,950           56,619                                                                       2,634,888    3,066,088           8,090,836       9,490,231       INTEREST EXPENSE:                                                                                                             Interest on deposits                                         704,104      1,203,856           2,374,388       4,055,759       Interest on subordinated debt                                27,054       45,085              89,681          145,149         Interest on borrowed funds                                   432          72,830              7,461           159,967                                                                      731,590      1,321,771           2,471,530       4,360,875       NET INTEREST INCOME BEFORE PROVISION FOR LOAN LOSSES         1,903.298    1,744,317           5,649,306       5,129,356       PROVISION FOR LOAN LOSSES                                    281,500      226,000             2,552,400       727,300         NET INTEREST INCOME (LOSS) AFTER PROVISION FOR LOAN LOSSES   1,621,798    1,518,317           3,066,906       4,402,056       NONINTEREST INCOME:                                                                                                           Fees and service charges on deposit accounts                 340,572      233,279             874,291         706,855         Service fee income                                           19,968       24,277              63,656          75,540          Fees and charges on loans                                    54,182       47,904              143,820         162,467         Bank owned life insurance                                    83,740       89,591              251,220         268,773         Net gain (loss) on sale or write-down of:                                                                                     Securities available for sale                                3,965        (576        )       3,965           13,022          Loans held for sale                                          53,326       94,413              234,294         183,386         Real estate owned                                            4,722        (1,083      )       (297,545    )   (1,126      )                                                                560,475      487,805             1,273,701       1,408,917       NONINTEREST EXPENSE:                                                                                                          Compensation and benefits                                    785,516      825,766             2,464,327       2,454,313       Occupancy                                                    347,853      299,839             1,033,259       885,149         Marketing and professional                                   85,082       97,931              287,987         299,109         Other                                                        347,892      349,377             1,049,124       927,019                                                                      1,566,343    1,572,913           4,834,697       4,565,590       INCOME (LOSS) BEFORE INCOME TAXES                            615,930      433,209             (494,090    )   1,245,383       INCOME TAX EXPENSE (CREDIT)                                  162,757      98,000              (380,331    )   329,717         NET INCOME (LOSS)                                            $453,173     $335,209            $(113,759   )   $ 915,666       Basic earnings (loss) per share                              $0.36        $0.26               $(0.09      )   $0.67           Diluted earnings (loss) per share                            $0.36        $0.26               $(0.09      )   $0.67           Cash dividends per share                                     $0.11        $0.11               $0.33           $0.33           Weighted average basic shares outstanding                    1,270,128    1,312,019           1,270,128       1,363,421       Weighted average diluted shares outstanding                  1,270,128    1,310,396           1,270,128       1,363,080        -------------------------------------------------------------------------------  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    PINNACLE BANCSHARES, INC.                                                                                                                                                             UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY                                                                                                                   FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2009 AND 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Accumulated                                                                                                                      Additional                                           Other             Total                                                                                  Common Stock            Paid-in        Treasury           Retained           Comprehensive     Stockholders'                                                                          Shares      Amount      Capital        Stock              Earnings           (Loss) Income     Equity             BALANCE, December 31, 2007                                          1,872,313   $  18,723   $  8,923,223   $  (5,317,798  )   $  17,554,085      $  (244,551   )   $  20,933,682      Comprehensive income (loss)                                                                                                                                                           Net income                                                          0              0           0              0                  915,666            0                 915,666         Change in fair value of securities available-for-sale, net of tax   0              0           0              0                  0                  (106,926   )      (106,926    )   Comprehensive income                                                                                                                                                  808,740         Cash dividends declared ($.33 per share)                            0              0           0              0                  (445,078    )      0                 (445,078    )   Repurchase 192,231 shares of common stock                           0              0           0              (2,003,111  )      0                  0                 (2,003,111  )   BALANCE, September 30, 2008                                         1,872,313   $  18,723   $  8,923,223   $  (7,320,909  )   $  18,024,673      $  (351,477   )   $  19,924,233                                                                                                                                                                                                                                                                                                                                                                                  BALANCE, December 31, 2008                                          1,872,313   $  18,723   $  8,923,223   $  (7,320,909  )   $  18,194,136      $  757,218        $  20,572,391      Comprehensive income (loss):                                                                                                                                                          Net income                                                          0              0           0              0                  (113,759    )      0                 (113,759    )   Change in fair value of securities available-for-sale, net of tax   0              0           0              0                  0                  811,241           811,241         Comprehensive income                                                                                                                                                  697,482         Cash dividends declared ($.33 per share)                            0              0           0              0                  (419,141    )      0                 (419,141    )   BALANCE September 30, 2009                                          1,872,313   $  18,723   $  8,923,223   $  (7,320,909  )   $  17,661,236      $  1,568,459      $  20,850,732       -------------------------------------------------------------------------------  
                                                                                                                                                                                                                                                                                                                                                                                                  PINNACLE BANCSHARES, INC.                                                                                                       UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS                                                                                                                                                                                                                                                                                               For the Six Months Ended                                                                                                        September 30,                                                                                                                   2009                2008                CASH FLOWS FROM OPERATING ACTIVITIES:                                                                                           Net income (loss)                                                                       $  (113,759     )   $  915,666          Adjustments to reconcile net income to net cash provided by operating activities:                                               Depreciation                                                                               369,597             347,579          Provision for loan losses                                                                  2,552,400           727,300          Amortization, net                                                                          (12,202      )      (72,187      )   Bank owned life insurance income                                                           (251,219     )      (268,773     )   Net (gain) loss on sale or write-down of:                                                                                       Securities available for sale                                                              (3,965       )      (13,023      )   Loans held for sale                                                                        (234,294     )      (183,386     )   Real estate owned                                                                          297,545             1,126            Proceeds from sale of loans                                                                19,913,391          21,115,422       Loans originated for sale                                                                  (20,234,021  )      (21,358,966  )   Decrease in accrued interest receivable                                                    62,258              424,896          Increase in other assets                                                                   (33,002      )      (23,926      )   Decrease in accrued interest payable                                                       (390,249     )      (325,838     )   Decrease (increase) in other liabilities                                                   (524,535     )      240,420          Net cash used in provided by operating activities                                          1,397,945           1,526,310        CASH FLOWS FROM INVESTING ACTIVITIES:                                                                                           Net loan (originations) repayments                                                         11,318,539          (5,845,042       Net change in interest bearing deposits in other banks                                     (530,650     )      (2,476,186   )   Purchase of securities available-for-sale                                                  (15,471,997  )      (34,670,067  )   Proceeds from maturing, called and payments received on securities available-for-sale      11,191,002          52,552,193       Proceeds from sale of Federal Home Loan Bank stock                                         369,300             1,642,500        Purchase of Federal Home Loan Bank stock                                                   (762,600     )      (1,745,800   )   Purchase of premises and equipment                                                         (202,390     )      (218,109     )   Proceeds from sales or capital expenditures related to real estate owned                   2,174,375           1,381,368        Net cash provided by investing activities                                                  8,085,579           10,620,857       CASH FLOWS FROM FINANCING ACTIVITIES:                                                                                           Net increase (decrease) in passbook, NOW and money market deposit accounts                 5,682,327           (158,225     )   Proceeds from sales of time deposits                                                       18,709,606          14,453,994       Payments on maturing time deposits                                                         (32,265,022  )      (24,855,004  )   Decrease (increase) in borrowed funds                                                      (755,000     )      1,150,000        (Increase (decrease) in official checks outstanding                                        37,250       )      (573,506     )   Repurchase of common stock                                                                 (0           )      (2,003,111   )   Payments of cash dividends                                                                 (419,141     )      (445,078     )   Net cash used in financing activities                                                      (9,009,980   )      (12,430,930  )   NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                       473,544             (283,763     )   CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD                                           3,896,727           4,783,834        CASH AND CASH EQUIVALENTS AT END OF PERIOD                                              $  4,370,271        $  4,500,071        SUPPLEMENTAL DISCLOSURES:                                                                                                       Cash payments for interest on deposits, borrowed funds, and subordinated debentures     $  2,861,779        $  4,686,483        Cash payments for income taxes                                                             150,000             363,000          Real estate acquired through foreclosure                                                   662,908             2,414,760         -------------------------------------------------------------------------------  

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