Financial Institutions, Inc. Reports Third Quarter Earnings

October 19, 2004

WARSAW, N.Y., Oct. 19 /PRNewswire-FirstCall/ -- Financial Institutions, Inc. (Nasdaq: FISI) today reported diluted earnings per share for the third quarter of 2004 were $0.42, an increase of 27% over $0.33 per share for the same period last year. Third quarter 2004 net income was $5.1 million, an increase of $1.0 million, or 26%, over third quarter 2003 net income of $4.1 million. Third quarter earnings were positively impacted by a $3.4 million decrease in the provision for loan losses. Third quarter 2004 return on average assets and return on equity improved to 0.94% and 11.36%, respectively, compared with 0.75% and 8.70%, respectively, in the same period last year.

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For the first nine months of 2004, net income was $13.3 million, or $1.08 per diluted share, up 11% compared with $12.0 million, or $0.97 per diluted share, for the same period in 2003. Return on average assets and return on average equity improved to 0.81% and 9.79%, respectively, for the nine-month period in 2004 compared with 0.74% and 8.73%, respectively for the same period in 2003. The growth in net income was primarily the result of a $4.7 million decrease in the provision for loan losses.

Asset Quality and Provision for Loan Losses

Nonperforming assets at September 30, 2004 declined to $49.7 million, compared with $52.1 million at December 31, 2003, and $51.9 million at September 30, 2003. The ratio of the allowance for loan losses to nonperforming loans improved to 65% at September 30, 2004, compared with 56% at December 31, 2003 and 57% at September 30, 2003. Net loan charge-offs for the third quarter of 2004 were $1.9 million, or 0.60% of average loans, compared with $3.1 million, or 0.89% of average loans in the same period last year.

The provision for loan losses for the third quarter of 2004 was $2.1 million compared with $5.6 million in the third quarter of last year. For the first nine-month period of 2004, the provision for loan losses was $9.5 million, down $4.7 million from $14.2 million in the first nine months of 2003.

Peter G. Humphrey, President and CEO of Financial Institutions, Inc. (FII) stated, "The third quarter results reflect our strong focus on improving credit quality with a resulting decline in our provision for loan losses. We continue to work at reducing our level of nonperforming assets in the most cost effective manner. We have also made investments in people and processes to provide for a stronger credit and sales culture within the organization. This investment in time and human resources was reflected in a higher cost structure."

Net Interest Income

In the third quarter of 2004, net interest income increased 4% to $19.2 million compared with $18.5 million in the third quarter of 2003. Net interest margin expanded to 3.98% for the third quarter of 2004, an increase of 12 basis points from 3.86% for the same period last year and 16 basis points from 3.82% for the second quarter of 2004. The increase in net interest income and net interest margin was partially attributed to the recent increase in market interest rates, which has had a favorable impact on earning asset yields while minimally affecting funding costs. This improvement helped to offset the decline in average earning assets.

Noninterest Income

Noninterest income decreased 10% in the third quarter of 2004 to $6.4 million compared with $7.1 million for the same period last year, primarily due to a decrease in mortgage banking income of $0.7 million from $1.1 million in the third quarter of 2003 to $417,000 in the current quarter. This decline was partially attributed to the lower volume of residential mortgage loans sold in the current quarter relative to the historically high levels of refinancing activity in 2003. Higher income from service fees reflects FII's expanding portfolio of products provided to its customers throughout its four- bank service territory. This increase in income from service fees plus financial services fees and commissions and other income mostly offset lower income from the gain on securities compared with last year's third quarter.

Noninterest expense

Noninterest expense for the third quarter of 2004 totaled $16.4 million, up 10% compared with $14.9 million for the third quarter of 2003. The increase in noninterest expense was mostly attributable to higher compliance costs, credit collection expenses and costs for additional lending and credit administration staff. The additional noninterest expenses, coupled with a slowing of revenue growth, were the principal factors in the rise in the Company's efficiency ratio to 60.82% for the three months ended September 30, 2004, compared with 55.30% for the same period a year ago.

Balance Sheet Trends

FII depends in part on its strong core deposit base to fund its interest income activities. Average deposits grew a modest 2% for the quarter ended September 30, 2004 to $1.83 billion compared with $1.80 billion at the end of the third quarter last year. For the nine-month periods, the average balance of deposits increased 3% to $1.85 billion in 2004 from $1.79 billion in 2003.

Loans are the primary earning asset for the Company. Total loans declined in the third quarter to $1.27 billion as of September 30, 2004, down $77.9 million from December 31, 2003 and down $106.1 million from one year ago. As FII has been actively working to reduce credit risk in the loan portfolio and implement more stringent underwriting requirements, its loan origination process has slowed. The expansion of the loan origination staff and additional training on the new credit processes combined with expanded sales training activities should help the growth of the loan portfolio.

Mr. Humphrey noted, "As a result of our focused efforts on implementing a stronger credit process and reworking our loan portfolio, energy and resources were diverted from growing our customer base and loan origination. We are now adding resources to the front end of our business and are reinforcing our strong sales and service culture with training and support."

At September 30, 2004 the Company had total assets of $2.21 billion, a 1% increase from $2.19 billion at September 30, 2003. Total shareholders' equity at September 30, 2004 was $188.0 million compared with $182.7 million a year earlier, while book value per common share at September 30, 2004 was $15.21, an increase of 3% from $14.78 at September 30, 2003.

About Financial Institutions, Inc.

FII is the bank holding company parent of Wyoming County Bank, The National Bank of Geneva, Bath National Bank, and First Tier Bank and Trust with $2.2 billion in assets. Its four banks provide a wide range of consumer and commercial banking services to individuals, municipalities, and businesses through a network of 49 offices and 71 ATMs in Western and Central New York State. FII's Financial Services Group also provides diversified financial services to its customers and clients, including brokerage, trust, insurance and employee benefits and compensation consulting. More information on FII and its subsidiaries is available through the Company web site at http://www.fiiwarsaw.com.

Safe Harbor Statement

This press release contains forward-looking statements as defined by federal securities laws. These statements may address issues that involve significant risks, uncertainties, estimates and assumptions made by management. Actual results could differ materially from current beliefs or projections. There are a number of important factors that could affect the Company's forward-looking statements which include the quality of collateral associated with nonperforming loans, the speed or cost of resolving bad loans, the ability to hire sales personnel, the likelihood of increasing the customer base and the loan portfolio, the economic conditions in the area the Company operates, customer preferences, the competition and other factors discussed in the Company's filings with the Securities and Exchange Commission. The Company undertakes no obligation to revise these statements following the date of this press release.

FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                       Consolidated Statement of Income
                                 (Unaudited)

                               For the three months ended
                                      September 30,
    (Dollars in thousands,                                 (  $           %
     except per share amounts)     2004         2003       Change      Change

    Interest income             $26,630      $27,310       $(680)         (2)%
    Interest expense              7,403        8,770      (1,367)        (16)%
     Net interest income         19,227       18,540         687            4%
    Provision for loan losses     2,147        5,590      (3,443)        (62)%
     Net interest income after
      provision for loan losses  17,080       12,950       4,130           32%

    Noninterest income:
     Service charges on deposits  3,108        2,973         135            5%
     Financial services group
      fees and commissions        1,423        1,408          15            1%
     Mortgage banking activities    417        1,113        (696)        (63)%
     Gain on sale and call of
      securities                     14          581        (567)        (98)%
     Other                        1,398          984         414           42%
      Total noninterest income    6,360        7,059        (699)        (10)%

    Noninterest mxpense:
     Salaries and employee
      benefits                    9,220        8,491         729            9%
     Other                        7,139        6,405         734           11%
      Total noninterest expense  16,359       14,896       1,463           10%

    Income before income taxes    7,081        5,113       1,968           38%
    Income taxes                  1,964        1,058         906           86%
    Net income                    5,117        4,055       1,062           26%

    Preferred stock dividends       374          374          --          -- %


    Net income available to
     common shareholders        $ 4,743      $ 3,681     $ 1,062           29%

    Memo: Taxable-equivalent
     net interest income       $ 20,334     $ 19,636       $ 698            4%


                FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                            Ratios and Other Data
                                 (Unaudited)

                               For the three months ended
                                      September 30,
    (Dollars in thousands,                                    $           %
     except per share amounts)     2004         2003       Change      Change


    Per common share data:
     Net income - basic           $0.42        $0.33       $0.09          27%
     Net income - diluted         $0.42        $0.33       $0.09          27%
     Cash dividends declared      $0.16        $0.16        $ --          --%
    Book value                   $15.21       $14.78       $0.43           3%

    Common shares outstanding:
     Weighted average shares -
      actual                 11,196,646   11,159,433
     Weighted average shares -
      diluted                11,253,282   11,265,904
     Period end actual       11,197,075   11,162,209

    Performance ratios,
     annualized:
     Return on average assets     0.94%        0.75%
     Return on average common
      equity                     11.36%        8.70%
     Common dividend payout
      ratio                      38.10%       48.48%
     Net interest margin
     (tax-equivalent)             3.98%        3.86%
     Efficiency ratio            60.82%       55.30%

    Asset quality data and
     ratios:
     Loans past due over 90 days
      and still accruing         $1,179       $1,723
     Restructured loans              --        3,098
     Nonaccrual loans            46,471       46,352
     Other real estate owned      2,089          756
     Total nonperforming assets $49,739      $51,929

    Net loan charge-offs         $1,940       $3,054

    Nonperforming loans to
     total loans                  3.76%        3.73%
    Nonperforming assets to
     total loans and ORE          3.92%        3.78%
    Allowance for loan losses
     to total loans               2.46%        2.12%
    Allowance for loan losses
     to nonperforming loans         65%          57%
    Net loan charge-offs to
     average loans (annualized)   0.60%        0.89%

    Capital ratios:
     Average common equity to
      average total assets        7.64%        7.78%
     Leverage ratio               7.30%        7.00%
     Tier 1 risk-based capital
      ratio                      11.21%        9.99%
     Risk-based capital ratio    12.47%       11.25%


                FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                       Consolidated Statement of Income
                                 (Unaudited)

                                For the nine months ended
    (Dollars in thousands,            September 30,
     except per share amounts)                                $           %
                                   2004         2003       Change      Change

    Interest income             $79,361      $84,601      $(5,240)       (6)%
    Interest expense             22,981       28,027       (5,046)      (18)%
     Net interest income         56,380       56,574         (194)       -- %
    Provision for loan losses     9,459       14,199       (4,740)      (33)%
     Net interest income after
      provision for loan losses  46,921       42,375        4,546         11%

    Noninterest income:
     Service charges on deposits  8,973        8,399          574          7%
     Financial services group
      fees and commissions        4,388        4,110          278          7%
     Mortgage banking activities  1,541        2,849       (1,308)      (46)%
     Gain on sale and call of
      securities                     88        1,023         (935)      (91)%
     Gain on sale of credit card
      portfolio                   1,177           --        1,177         N/A
     Other                        3,310        2,940          370         13%
      Total noninterest income   19,477       19,321          156          1%

    Noninterest expense:
     Salaries and employee
      benefits                   27,440       25,408        2,032          8%
     Other                       20,491       20,011          480          2%
      Total noninterest expense  47,931       45,419        2,512          6%

    Income before income taxes   18,467       16,277        2,190         13%
    Income taxes                  5,143        4,276          867         20%
    Net income                   13,324       12,001        1,323         11%

    Preferred stock dividends     1,122        1,122           --        -- %

    Net income available to
     common shareholders       $ 12,202     $ 10,879      $ 1,323         12%

    Memo: Taxable-equivalent
     net interest income       $ 59,745     $ 59,946       $ (201)       -- %


                FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                            Ratios and Other Data
                                 (Unaudited)

                               For the nine months ended
                                     September 30,
    (Dollars in thousands,
     except per share amounts)                                $           %
                                   2004         2003       Change      Change

    Per common share data:
     Net income - basic           $1.09        $0.98       $0.11          11%
     Net income - diluted         $1.08        $0.97       $0.11          11%
     Cash dividends declared      $0.48        $0.48        $ --          --%

    Common shares outstanding:
     Weighted average shares -
      actual                 11,183,651   11,142,055
     Weighted average shares -
      diluted                11,248,307   11,244,866
     Period end actual       11,197,075   11,162,209

    Performance ratios,
     annualized:
     Return on average assets     0.81%        0.74%
     Return on average common
      equity                      9.79%        8.73%
     Common dividend payout
      ratio                      44.04%       48.98%
     Net interest margin
     (tax-equivalent)             3.88%        3.95%
     Efficiency ratio            60.49%       55.87%

    Asset quality data and ratio:
     Net loan charge-offs        $7,355       $6,806
     Net loan charge-offs to
      average loans (annualized)  0.75%        0.67%


                FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                Consolidated Statements of Financial Condition
                                 (Unaudited)

                                      September 30
    (Dollars in thousands)                                    $           %
                                   2004         2003       Change      Change

    ASSETS
    Cash, due from banks and
     interest-bearing deposits  $58,460      $66,653      $(8,193)       (12)%
    Federal funds sold           29,857       53,228      (23,371)       (44)%
    Investment securities       761,984      603,795      158,189          26%

    Loans                     1,267,396    1,373,455     (106,059)        (8)%
     Allowance for loan losses  (31,168)     (29,052)      (2,116)          7%
      Loans, net              1,236,228    1,344,403     (108,175)        (8)%

    Goodwill                     40,946       40,621          325           1%
    Other assets                 80,545       77,650        2,895           4%

     Total assets            $2,208,020   $2,186,350      $21,670           1%

    LIABILITIES AND
     SHAREHOLDERS' EQUITY
    Deposits:
     Demand                   $ 272,115     $263,433       $8,682           3%
     Savings, money market,
      and int-bearing checking  852,770      826,114       26,656           3%
     Certificates of deposit    737,445      738,379         (934)         --%
      Total deposits          1,862,330    1,827,926       34,404           2%

    Short-term borrowings        38,861       70,392      (31,531)       (45)%
    Long-term borrowings         81,416       68,606       12,810          19%
    Junior subordinated
     debentures                  16,702           --       16,702          N/A
    Trust preferred securities       --       16,200     (16,200)       (100)%
    Other liabilities            20,682       20,489         193            1%

     Total liabilities        2,019,991    2,003,613      16,378            1%

    Shareholders' equity:
     Preferred equity            17,733       17,735          (2)         -- %
     Common equity              170,296      165,002       5,294            3%
      Total shareholders'
       equity (1)               188,029      182,737       5,292            3%

      Total liabilities and
       shareholders' equity  $2,208,020   $2,186,350     $21,670            1%

     (1) Includes the after-tax impact of net unrealized gains on investment
         securities classified as available for sale of $5,686 and $8,098 at
         September 30, 2004 and 2003, respectively.


                FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
            Consolidated Average Statements of Financial Condition
                                 (Unaudited)

                              For the three months ended
                                     September 30,
                                                              $           %
    (Dollars in thousands)         2004         2003       Change      Change
    ASSETS
    Cash, due from banks and
     interest-bearing deposits  $44,789      $45,077      $ (288)        (1)%
    Federal funds sold           14,245       65,648     (51,403)       (78)%
    Investment securities       741,971      579,085     162,886          28%

    Loans                     1,284,746    1,378,713     (93,967)        (7)%
     Allowance for loan losses  (31,290)     (26,375)     (4,915)         19%
      Loans, net              1,253,456    1,352,338     (98,882)        (7)%

    Goodwill                     40,946       40,621         325           1%
    Other assets                 80,501       74,639       5,862           8%

      Total assets           $2,175,908   $2,157,408     $18,500           1%

    LIABILITIES AND
     SHAREHOLDERS' EQUITY
    Deposits:
     Demand                   $ 277,192    $ 254,528     $22,664           9%
     Savings, money market,
      and int-bearing checking  807,102      789,078      18,024           2%
     Certificates of deposit    748,916      753,866      (4,950)        (1)%
      Total deposits          1,833,210    1,797,472      35,738           2%

    Short-term borrowings        43,182       65,336     (22,154)       (34)%
    Long-term borrowings         81,970       71,151      10,819          15%
    Junior subordinated
     debentures                  16,702           --      16,702          N/A
    Trust preferred securities       --       16,200     (16,200)      (100)%
    Other liabilities            16,971       21,677      (4,706)       (22)%

      Total liabilities       1,992,035    1,971,836      20,199           1%

    Shareholders' equity:
     Preferred equity            17,734       17,735          (1)        -- %
     Common equity              166,139      167,837      (1,698)        (1)%
      Total shareholders'
       equity                   183,873      185,572      (1,699)        (1)%

      Total liabilities and
       shareholders' equity  $2,175,908   $2,157,408     $18,500           1%


                FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
            Consolidated Average Statements of Financial Condition
                                 (Unaudited)

    (Dollars in thousands)     For the nine months ended
                                     September 30,
                                                              $           %
                                   2004         2003       Change      Change
    ASSETS
    Cash, due from banks and
     interest-bearing deposits  $44,294      $43,627        $667          2%
    Federal funds sold           34,518       46,523     (12,005)      (26)%
    Investment securities       711,170      621,990      89,180         14%

    Loans                     1,307,497    1,356,183     (48,686)       (4)%
     Allowance for loan losses  (30,292)     (24,068)     (6,224)        26%
      Loans, net              1,277,205    1,332,115     (54,910)       (4)%

    Goodwill                     40,771       40,615         156        -- %
    Other assets                 79,937       72,307       7,630         11%

      Total assets           $2,187,895   $2,157,177     $30,718          1%

    LIABILITIES AND
     SHAREHOLDERS' EQUITY
    Deposits:
     Demand                   $ 263,736    $ 239,843     $23,893         10%
     Savings, money market,
      and int-bearing checking  814,851      797,424      17,427          2%
     Certificates of deposit    766,999      748,428      18,571          2%
      Total deposits          1,845,586    1,785,695      59,891          3%

    Short-term borrowings        41,528       63,490     (21,962)      (35)%
    Long-term borrowings         84,469       85,164        (695)       (1)%
    Junior subordinated
     debentures                  16,702           --      16,702         N/A
    Trust preferred securities       --       16,200     (16,200)     (100)%
    Other liabilities            15,355       22,365      (7,010)      (31)%

      Total liabilities       2,003,640    1,972,914      30,726          2%

    Shareholders' equity:
     Preferred equity            17,734       17,738          (4)       -- %
     Common equity              166,521      166,525          (4)       -- %
      Total shareholders'
       equity                   184,255      184,263          (8)       -- %

      Total liabilities and
       shareholders' equity  $2,187,895   $2,157,177     $30,718          1%
SOURCE  Financial Institutions, Inc.
    -0-                             10/19/2004
    /CONTACT:  Ronald A. Miller, Senior Vice President and Chief Financial
Officer of Financial Institutions, Inc., +1-585-786-1102 /
    /Photo:  http://www.newscom.com/cgi-bin/prnh/20030114/FISILOGO /
    /Web site:  http://www.fiiwarsaw.com /
    (FISI)

CO:  Financial Institutions, Inc.
ST:  New York
IN:  FIN
SU:  ERN

AA 
-- NYTU093 --
7728 10/19/200412:32 EDThttp://www.prnewswire.com