FIRST UNITED CORPORATION
Oakland, MD
Stock Symbol :  FUNC
(Dollars in thousands, except per share data)
Three Months Ended Nine Months Ended
unaudited unaudited
30-Sep 30-Sep 30-Jun 31-Mar 30-Sep 30-Sep
2007 2006 2007 2007 2007 2006
EARNINGS SUMMARY
Interest income $24,262 $20,560 $22,841 $21,418 $68,521 $59,076
Interest expense $13,021 $10,380 $11,947 $11,353 $36,321 $28,445
Net interest income $11,241 $10,180 $10,894 $10,065 $32,200 $30,631
Provision for loan and lease losses $790 $499 $367 $163 $1,320 $579
Noninterest income $4,063 $3,510 $4,018 $2,361 $10,442 $10,330
Noninterest expense $9,626 $8,538 $9,836 $9,243 $28,705 $26,992
Income taxes $1,333 $1,388 $1,504 $959 $3,796 $4,276
Net income $3,555 $3,265 $3,205 $2,061 $8,821 $9,114
Cash dividends paid $1,199 $1,166 $1,198 $1,199 $3,596 $3,491
Three Months Ended
unaudited
30-Sep 30-Sep 30-Jun 31-Mar
2007 2006 2007 2007
PER COMMON SHARE
Earnings per share
Basic/Diluted $0.58 $0.53 $0.52 $0.34
Book value $16.40 $16.10 $15.90 $16.06
Closing market value $21.16 $21.25 $19.85 $22.50
Common shares
outstanding at period end 6,157,579 6,135,594 6,151,451 6,146,443
PERFORMANCE RATIOS (Period End, annualized)
Return on average assets 0.84% 0.93% 0.77% 0.62%
Return on average shareholders'
equity 11.84% 12.79% 10.72% 8.43%
Net interest margin 3.48% 3.57% 3.46% 3.39%
Efficiency ratio 65.39% 64.04% 67.53% 72.07%
PERIOD END BALANCES 30-Sep 31-Dec 30-Sep
2007 2006 2006
Assets $1,458,646 $1,349,317 $1,321,462
Earning assets $1,334,816 $1,232,481 $1,207,550
Gross loans $1,031,864 $963,656 $957,391
Consumer Real Estate $394,179 $373,721 $373,284
Commercial $473,343 $408,361 $400,699
Consumer $164,342 $181,574 $183,408
Investment securities $299,105 $263,272 $245,297
Total deposits $1,056,901 $971,381 $948,543
Noninterest bearing $104,318 $106,579 $113,714
Interest bearing $952,583 $864,802 $834,829
Shareholders' equity $100,978 $96,856 $98,757
CAPITAL RATIOS 30-Sep 31-Dec 30-Sep
Period end capital to risk- 2007 2006 2006
weighted assets:
Tier 1 11.30% 11.81% 11.92%
Total 12.38% 12.95% 13.07%
ASSET QUALITY
Net charge-offs for the quarter $368 $333 $359
Nonperforming assets: (Period End)
Nonaccrual loans $7,160 $3,190 $1,714
Restructured loans $519 $522 $525
Loans 90 days past due
and accruing $2,260 $658 $2,421
Other real estate owned $462 $23 $86
Total nonperforming assets
and past due loans $16,549 $14,788 $13,325
Allowance for credit losses
to gross loans, at period end 0.67% 0.68% 0.66%
Nonperforming and 90 day past-due loans
to total loans, at period end 0.91% 0.40% 0.43%
Nonperforming loans and 90 day past-due
loans to total assets, at period end 0.65% 0.29% 0.31%