Current Report



SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 8-K


CURRENT REPORT


Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)
May 5, 2009
 ______________________________________________________________________________________________________________________

CAPITOL FEDERAL FINANCIAL
 ______________________________________________________________________________________________________________________
(Exact name of Registrant as specified in its Charter)

 
     United States                               000-25391                               48-1212142
   ______________________________________________________________________________________________________________________
      (State or other jurisdiction of incorporation)               (Commission File Number)                     (IRS Employer Identification Number)


700 Kansas Avenue Topeka, Kansas 66603
   _______________________________________________________________________________________________________________________
(Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code:
(785) 235-1341

N/A
_______________________________________________________________________________________________________________________
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))



 
ITEM 2.02   RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
 
The Registrant's press release dated May 5, 2009, announcing financial results for the second quarter of fiscal year 2009 ended March 31, 2009 is attached hereto as Exhibit 99, and is incorporated herein by reference.
    
ITEM 9.01   FINANCIAL STATEMENTS AND EXHIBITS.
 
(c) Exhibits
Exhibit 99 - Press release dated May 5, 2009 (Earnings)
 
 
 
SIGNATURES



Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

CAPITOL FEDERAL FINANCIAL
 
                                           



Date: May 5, 2009                                         By: /s/ Kent G. Townsend
 
_____________________________
Kent G. Townsend, Executive Vice-President
and Chief Financial Officer
 
 
 

 


 

NEWS RELEASE
 
FOR IMMEDIATE RELEASE
 
May 5, 2009
 

 
CAPITOL FEDERAL FINANCIAL
 
REPORTS SECOND QUARTER 2009 RESULTS
 
Topeka, KS - Capitol Federal Financial (NASDAQ: CFFN) (the "Company") announced today results for the quarter ended March 31, 2009.  Detailed results of the quarter are available in the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2009, which will be filed today and posted on our website, http://ir.capfed.com/sec.cfm.  Highlights for the quarter include:
 
·  
net income of $18.1 million,
 
·  
diluted earnings per share of $0.25,
 
·  
equity to total assets ratio of 11.08%,
 
·  
tangible equity to assets ratio of 9.9% for Capitol Federal Savings Bank (the “Bank”),
 
·  
non-performing loans to total loans ratio of 0.42% and
 
·  
the Bank continues to maintain substantial access to liquidity.

On April 21, 2009, the board of directors declared a $0.50 per public share dividend to stockholders of record as of May 1, 2009, payable on May 15, 2009.

Results of Operations for the Quarter Ended March 31, 2009

Net income for the quarter ended March 31, 2009 was $18.1 million compared to $11.7 million for the same period in the prior fiscal year. The $6.4 million increase in net income was primarily a result of a $12.3 million decrease in interest expense, partially offset by a $4.3 million increase in income tax expense.

Total interest and dividend income for the quarter was $104.3 million compared to $101.8 million for the prior year quarter.  The $2.5 million increase was a result of an increase in interest income on mortgage-backed securities (“MBS”) of $4.9 million and an increase in interest income on loans receivable of $2.2 million, partially offset by a decrease in interest income on investment securities of $2.1 million, a decrease in interest income on cash and cash equivalents of $1.3 million, and a decrease in dividends received on Federal Home Loan Bank (“FHLB”) stock of $1.1 million.

The $12.3 million decrease in interest expense was primarily a result of a decrease in interest expense on deposits and FHLB advances, partially offset by an increase in interest expense on other borrowings.  Interest expense on deposits for the current quarter decreased to $24.7 million from $35.1 million for the prior year quarter.  Interest expense on FHLB advances for the current quarter decreased to $26.7 million from $31.8 million for the prior year quarter, primarily as a result of a decrease in the average rate due to refinancing $575.0 million of advances during the current quarter and the termination and maturity of the interest rate swap agreements during fiscal year 2008.  Interest expense on other borrowings for the current quarter increased to $7.1 million from $3.9 million in the prior year quarter due to an increase in the average balance.

 
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The Bank recorded a provision for loan losses of $2.1 million in the current quarter, which reflects the change in the Bank’s allowance for loan loss methodology and accounts for charge-offs during the quarter, primarily related to purchased loans.

Income tax expense for the current quarter was $10.6 million compared to $6.2 million in the prior year quarter.  The increase in income tax expense was primarily due to an increase in earnings compared to the prior year quarter.  The effective tax rate was 36.8% for the current year quarter, compared to 34.7% for the prior year quarter.

Results of Operations for the Six Months Ended March 31, 2009

Net income for the six months ended March 31, 2009 was $34.0 million compared to $20.8 million for the same period in the prior fiscal year. The $13.2 million increase in net income was primarily a result of a $22.7 million decrease in interest expense and a $6.8 million increase in interest and dividend income, partially offset by an $8.4 million increase in income tax expense, a $3.8 million increase in other expenses, and a $2.5 million increase in provision for loan loss.

Total interest and dividend income for the six months ended March 31, 2009 was $209.6 million compared to $202.8 million for the prior year period.  The $6.8 million increase was a result of an increase in interest income on MBS of $14.1 million and an increase in interest income on loans receivable of $2.7 million, partially offset by a decrease in interest income on investment securities of $4.9 million, a decrease in interest income on cash and cash equivalents of $2.7 million, and a decrease in dividends received on FHLB stock of $2.4 million.

The $22.7 million decrease in interest expense was primarily due to a decrease in interest expense on deposits of $21.7 million.  Interest expense on deposits for the six months ended March 31, 2009 was $51.5 million compared to $73.2 million for the prior year period.

Income tax expense for the current six month period was $19.8 million compared to $11.4 million in the prior year period.  The increase in income tax expense was primarily due to an increase in earnings compared to the prior year period.  The effective tax rate was 36.9% for the current year period, compared to 35.4% for the prior year period.

Financial Condition as of March 31, 2009

Total assets increased from $8.06 billion at September 30, 2008 to $8.27 billion at March 31, 2009.  The $214.6 million increase in assets was primarily attributed to a $202.3 million increase in loans receivable and loans receivable held-for-sale.

The balance of our non-performing loans, which are primarily one- to four-family loans, increased from $13.7 million at September 30, 2008 to $22.4 million at March 31, 2009.  Despite the increase in non-performing loans at March 31, 2009, our non-performing loans continue to remain at low levels relative to the size of our loan portfolio.  Our ratio of non-performing loans to total loans increased from 0.26% at September 30, 2008 to 0.42% at March 31, 2009.  At March 31, 2009, our allowance to loan losses was $7.5 million or 0.14% of the total loan portfolio and 33% of total non-performing loans.  This compares with an allowance for loan losses of $5.8 million or 0.11% of the total loan portfolio and 42% of total non-performing loans as of September 30, 2008.

 
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Total liabilities increased from $7.18 billion at September 30, 2008 to $7.35 billion at March 31, 2009.  The $169.5 million increase in liabilities was primarily a result of an increase in deposits of $192.6 million, primarily in the certificate of deposit and money market portfolios.  We believe the turmoil in the credit and equity markets has made deposit products in strong financial institutions, like the Bank, desirable for many customers.

The Bank continues to maintain access to additional liquidity by diversifying its funding sources and maintaining a strong portfolio with retail oriented deposit products.  The majority of the Bank’s investments are government-agency backed securities which are highly liquid and have not been credit impaired and are therefore available as collateral for additional borrowings or for sale if the need or unforeseen conditions warrant.  At March 31, 2009, $1.02 billion of securities were eligible but unused for collateral.

Stockholders’ equity increased $45.2 million to $916.4 million at March 31, 2009, from $871.2 million at September 30, 2008.  Of this increase, $30.6 million was related to an increase in accumulated other comprehensive gain due to an increase in the market value of available-for-sale securities at March 31, 2009.

Management's Discussion of Dividends

We strive to enhance stockholder value while maintaining a strong capital position.  We continue to provide returns to stockholders through our dividend payments.  On April 21, 2009, the board of directors declared a dividend of $0.50 per share which will be paid on May 15, 2009 to stockholders of record on May 1, 2009.  Due to Capitol Federal Savings Bank MHC's ("MHC") waiver of dividends, the dividend of $0.50 per share will be paid only on public shares.
 
Our cash dividend payout policy is continually reviewed by management and the board of directors.  Dividend payments depend upon a number of factors including the Company's financial condition and results of operations, the Bank’s regulatory capital requirements, regulatory limitations on the Bank's ability to make capital distributions to the Company, the amount of cash at the holding company and the continued waiver of dividends by MHC.  It is expected that MHC will continue to waive future dividends except to the extent dividends are needed to fund its continuing operations.  At March 31, 2009, Capitol Federal Financial, at the holding company level, had $113.9 million in deposit accounts held at the Bank, available to further the Company's general corporate and capital management strategies, which could include the payment of dividends.
 
The Company has a relatively unique corporate structure; therefore, reporting of certain information under accounting principles generally accepted in the United States of America ("GAAP") is not necessarily reflective of the process considered by the board of directors in connection with its dividend policy.  The earnings per share amounts in the following table are presented in accordance with GAAP.  Included in the GAAP earnings per share calculations are the average shares held by MHC.
 

 
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The following is a reconciliation of the basic and diluted earnings per share calculations.
 

 
   
Three Months Ended
   
Six Months Ended
 
   
March 31,
   
March 31,
 
   
2009
   
2008
   
2009
   
2008
 
   
(Dollars in thousands, except per share amounts)
 
Net income
  $ 18,132     $ 11,727     $ 33,984     $ 20,840  
                                 
Average common shares outstanding
    73,062,516       72,824,366       73,062,425       72,890,074  
Average committed Employee Stock Ownership     Plan (“ESOP”) shares outstanding
    50,970       50,964       25,482       25,618  
Total basic average common shares outstanding
    73,113,486       72,875,330       73,087,907       72,915,692  
                                 
Effect of dilutive Recognition and Retention Plan   (“RRP”) shares
    4,269       2,663       6,535       4,457  
Effect of dilutive stock options
    57,074       50,953       73,628       53,100  
                                 
Total diluted average common shares outstanding
    73,174,829       72,928,946       73,168,070       72,973,249  
                                 
Net earnings per share:
                               
     Basic
  $ 0.25     $ 0.16     $ 0.46     $ 0.29  
     Diluted
  $ 0.25     $ 0.16     $ 0.46     $ 0.29  


 
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Because of the waiver of dividends by MHC, the inclusion of shares held by MHC understates earnings available to be paid out through dividends to the Company’s public stockholders.  The following table is presented to provide a better understanding of the information the board of directors reviews when considering the amount of dividends to declare.  The table presents basic and diluted earnings per share, excluding shares held by MHC from the earnings per share calculation.   The following information is not presented in accordance with GAAP.
 
   
Three Months Ended
   
Six Months Ended
 
   
March 31,
   
March 31,
 
   
2009
   
2008
   
2009
   
2008
 
   
(Dollars in thousands, except per share amounts)
 
                         
Net income
  $ 18,132     $ 11,727     $ 33,984     $ 20,840  
                                 
Basic average common shares outstanding
    73,113,486       72,875,330       73,087,907       72,915,692  
Average shares held by MHC
    (52,192,817 )     (52,192,817 )     (52,192,817 )     (52,192,817 )
Total adjusted basic average shares
                               
  held by public stockholders
    20,920,669       20,682,513       20,895,090       20,722,875  
                                 
Effect of dilutive RRP shares
    4,269       2,663       6,535       4,457  
Effect of dilutive stock options
    57,074       50,953       73,628       53,100  
Total adjusted diluted average shares
                               
  held by public stockholders
    20,982,012       20,736,129       20,975,253       20,780,432  
                                 
Net earnings per share, available
                               
    to public stockholders:
                               
    Basic
  $ 0.87     $ 0.57     $ 1.63     $ 1.01  
    Diluted
  $ 0.86     $ 0.57     $ 1.62     $ 1.00  

 

 

 
5

 


 
The following table shows the number of shares eligible to receive dividends at March 31, 2009.  The unvested shares in the ESOP receive dividends that are recorded through compensation expense.  MHC has waived its right to dividends.

    74,079,868  
Treasury stock acquisitions
    (56,063 )
Options exercised
    67,250  
Total voting shares outstanding at  March 31, 2009
    74,091,055  
Unvested shares in ESOP
    (1,008,194 )
Shares held by MHC
    (52,192,817 )
Total shares eligible to receive dividends at March 31, 2009 (public shares)
    20,890,044  

 
Capitol Federal Financial is the holding company for Capitol Federal Savings Bank.  Capitol Federal Savings Bank has 41 branch locations in Kansas, nine of which are in-store branches.  Capitol Federal Savings Bank employs 674 full time equivalent employees in the operation of its business and is one of the largest residential lenders in the State of Kansas.
 
News and other information about the Company can be found on the Internet at the Bank’s website, http://www.capfed.com.
 
Except for the historical information contained in this press release, the matters discussed may be deemed to be forward-looking statements, within the meaning of the Private Securities Litigation Reform Act of 1995, that involve risks and uncertainties, including changes in economic conditions in the Company’s market area, changes in policies by regulatory agencies, fluctuations in interest rates, demand for loans in the Company’s market area, competition, and other risks detailed from time to time in the Company’s SEC reports. Actual strategies and results in future periods may differ materially from those currently expected.  These forward- looking statements represent the Company’s judgment as of the date of the release.  The Company disclaims, however, any intent or obligation to update these forward-looking statements.
 

 

 
For further information contact:

Jim Wempe
 
Kent Townsend
Vice President,
Investor Relations
 
Executive Vice President and
Chief Financial Officer
700 S Kansas Ave.
 
700 S Kansas Ave.
Topeka, KS   66603
 
Topeka, KS   66603
(785) 270-6055
 
(785) 231-6360
jwempe@capfed.com
 
ktownsend@capfed.com




 
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