SCBT Reports Record First Quarter Net Income of $49.0 Million

April 23, 2010

COLUMBIA, S.C.--(BUSINESS WIRE)-- SCBT Financial Corporation (NASDAQ: SCBT), the holding company for SCBT, National Association, today released its unaudited results of operations and other financial information for the three-month period ended March 31, 2010. The Company produced record results due to the gain on the FDIC-assisted acquisition of Community Bank & Trust ("CBT") of Cornelia, GA which closed on January 29, 2010. Highlights of the first quarter 2010 include:

    --  Net income of $49.0 million; diluted earnings per share of $3.86 for the
        quarter
    --  Core deposit growth --- excluding all CDs --- up $92.6 million; 29.9%
        annualized increase, excluding CBT
    --  Repositioned balance sheet --- paying off acquired (CBT) and legacy
        (SCBT) FHLB advances --- $160.5 million
    --  Allowance for loan losses: 1.90% of period end loans, excluding covered
        loans; up from 1.70% at 4Q 2009
    --  NPAs: 1.99% of total assets and 2.89% of loans and repossessed assets,
        excluding covered assets;
    --  Net charge-offs --- increased to 3.13% annualized for the quarter,
        excluding CBT

First Quarter 2010 Results of Operations

Please refer to the accompanying tables for detailed comparative data on results of operations and financial results.

The Company reported consolidated net income available to the common shareholders of $49.0 million, or $3.86 per diluted share for the three months ended March 31, 2010 compared to consolidated net income of $3.7 million, or $0.33 per diluted share for the first quarter of 2009, a $45.3 million increase. This increase was primarily the net result of the following items:

    --  Pre-tax gain on acquisition of $98.1 million resulting from the
        FDIC-assisted acquisition of CBT; offset by
    --  Pre-tax provision for loan losses of $20.8 million due to an increase in
        the amount of charge-offs taken during the quarter and estimates of the
        probable losses in the legacy SCBT loan portfolio;
    --  Pre-tax Other Than Temporary Impairment ("OTTI") charges related to
        pooled trust preferred securities (TRUPs) of $5.6 million;
    --  Pre-tax pre-payment fee for the early pay-off of legacy FHLB advances
        totaling $3.2 million; and
    --  Pre-tax merger related costs of $3.9 million.

"Our company experienced another very solid quarter with record earnings and a transformational acquisition in Georgia," said Robert R. Hill, Jr., President and CEO. "We have performed very well and have been profitable every quarter in this downturn. We believe the addition of Community Bank and Trust in Georgia, the new relationships we have established in North Carolina and South Carolina, and the adjustments within our balance sheet position us well for the future. We began to see increased loan demand in the first quarter and continued to experience strong core deposit growth. We are also expanding our team by adding talented bankers in all three states. A tremendous job is being done with the execution and integration of Community Bank and Trust, and we are fortunate to have added a 100 plus year-old bank with a very loyal customer and employee base. While credit is still a headwind, our challenges are very manageable."

The Company recorded a gain on acquisition, after-tax of $62.5 million or $4.92 per share and incurred $2.5 million of merger related expenses, net of tax, or $0.20 per share. In addition, during the quarter, the Company elected to pay off legacy Federal Home Loan Bank ("FHLB") advances and the fee for the early pay off resulted in an after-tax charge of $2.0 million, or $0.16 per share. The Company also recorded additional OTTI on certain TRUPs of $3.6 million after-tax, or $0.28 per share. On a net operating basis which excludes these items, SCBT would report an operating loss of $0.43 per diluted share for the quarter compared to net operating income per share of $0.33 per share for the first quarter of 2009.

The Company's annualized return on average assets (ROAA) for the first quarter increased to 5.71% compared to 0.64% for the first quarter of 2009, and increased from 0.22% for the fourth quarter of 2009. Total average shareholders' equity at March 31, 2010 was $348.8 million, an increase of $64.4 million, or 22.7% from December 31, 2009. This increase is primarily the result of the gain on the FDIC-assisted acquisition of $62.5 million, after-tax. Annualized return on average equity (ROAE) for the quarter was 56.93%, up from 6.10% for the first quarter of 2009. Annualized return on average tangible equity (ROATE) for the first quarter increased to 70.44% from 8.05% for the comparable period in the prior year, and increased from 2.92% in the fourth quarter of 2009.

FDIC-Assisted Acquisition - CBT

During the first quarter of 2010, SCBT entered into a whole bank with loss-share purchase and assumption agreement with the FDIC to purchase certain assets and assume most of the deposits (excluding brokered deposits) and certain liabilities of CBT. The Company acquired assets with a fair value of approximately $1.0 billion, including $459.5 million of loans, $105.6 million of investment securities, $80.6 million of cash and cash equivalents, excluding cash paid by the FDIC to consummate the acquisition, $25.9 million of other real estate owned ("OREO"), $276.8 million related to the FDIC's indemnification of the Company against certain future losses and $16.5 million of other assets. Liabilities with a fair value of approximately $1.1 billion were also assumed, including $1.0 billion of deposits, $82.6 million of FHLB advances, and $42.8 million of other liabilities. The Company recorded $8.5 million in core deposit intangibles. In addition, the Company received cash from the FDIC totaling approximately $225.7 million and recorded a $5.9 million receivable due from the FDIC as compensation for the net liability that was assumed as a result of the acquisition. The FHLB advances assumed were paid off in early February of 2010.

In connection with the CBT acquisition, SCBT also entered into loss sharing agreements with the FDIC. Pursuant to the terms of these loss sharing agreements, the FDIC's obligation to reimburse SCBT for losses with respect to certain loans and foreclosed real estate purchased ("covered assets" or "covered loans"), begins with the first dollar of loss incurred. The FDIC has agreed to reimburse SCBT for (1) 80% of the losses incurred up to $233.0 million and (2) 95% of losses in excess of $233.0 million. Gains and recoveries on covered assets will offset losses, or be paid to the FDIC, at the applicable loss share percentage at the time of recovery.

The assets acquired and liabilities assumed are recorded at estimated fair value on the date of acquisition. These fair value estimates are considered preliminary, and are subject to change for up to one year after the closing date of the acquisition as additional information relative to closing date fair values may become available. The Company and the FDIC are engaged in on-going discussions that may impact which assets and liabilities are ultimately acquired or assumed by the Company and/or the purchase price.

Asset Quality

Annualized net charge-offs of the legacy SCBT increased to 3.13% from 1.26% experienced in the fourth quarter of 2009, and increased from 0.79% experienced in the first quarter of 2009. During the first quarter, non-performing assets (NPAs) as a percentage of non-covered loans and repossessed assets increased to 2.80% compared to 1.34% one year ago and 2.40% for the fourth quarter of 2009. NPAs to total assets at March 31, 2010 were 1.93%, excluding covered assets, compared to 1.09% at the end of the first quarter in 2009 and 1.96% at the end of the fourth quarter 2009. The increase in NPAs continues to reflect the pressure within the real estate market throughout all of the markets in which we operate and within the economy as a whole. During the first quarter, the Company's other real estate owned ("OREO") increased $6.2 million from the end of the fourth quarter, excluding covered OREO and was slightly lower than the balance one year ago. Non-performing loans (including accruing loans past due 90 days or more) increased $2.1 million from the fourth quarter of 2009, excluding covered loans and by $30.5 million from the end of the first quarter in 2009, excluding covered loans.

At March 31, 2010, nonperforming loans, excluding covered loans, totaled $51.8 million, representing 2.38% of period-end loans. The allowance for loan losses at March 31, 2010 was $41.4 million and represented 1.90% of total period-end loans, excluding covered loans. The current allowance for loan losses provides .80 times coverage of period-end nonperforming loans, excluding covered loans, up slightly from the fourth quarter 2009 level of .75 times coverage. In the first quarter, net charge-offs were $16.9 million, or an annualized 3.13% of average loans, excluding covered loans, compared to $4.5 million, or 0.79% in the same period of 2009 and $7.0 million, or 1.26% in the linked quarter. The provision for loan losses was $20.8 million for the first quarter of 2010 compared to $5.0 million for the comparable quarter one year ago, and $10.2 million in the fourth quarter of 2009.

During the first quarter, the Company partially charged-off one large holding company loan in the amount of $5.7 million. There are no other loans of this type within the loan portfolio. In addition, the Company also charged-off $1.7 million of a $3.5 million commercial lot loan, and charged off another commercial loan (1-4 family residential lots) by $930,000 and moved the remaining $1.8 million balance to OREO. Both of these loans are along the South Carolina coast (the Grand Strand).

Loans and Deposits

The Company increased total loans 14.0% since the first quarter of 2009, driven by the FDIC-assisted acquisition and the addition of covered loans during the quarter. Covered loans increased the loan balance by $438.8 million during the quarter, but this increase was offset by $117.4 million in net loan decreases from the legacy SCBT loan portfolio compared to the first quarter of 2009. These reductions were in construction and land development loans of $77.1 million, commercial and industrial loans of $37.3 million, consumer non real estate loans of $20.7 million, commercial non owner occupied loans of $31.0 million, and consumer owner occupied loans of $10.7 million. Offsetting the loan reductions has been loan growth in home equity loans of $18.4 million and commercial owner occupied loans of $39.6 million. Total loans outstanding were $2.2 billion at March 31, 2010 compared to $2.3 billion at March 31, 2009, excluding covered loans. The balance of mortgage loans held for sale decreased $27.7 million from March 31, 2009 to $15.9 million at March 31, 2010. During the first quarter of 2010, mortgage loans held for sale decreased as refinancing activities have fallen off. The balance of mortgage loans held for sale at March 31, 2010 has now returned a more normalized level.

Total deposits increased in all categories compared to the first quarter of 2009, due to the FDIC-assisted acquisition of CBT. Total deposits increased by a total of $890.5 million, or 169.2% annualized, from the end of the fourth quarter of 2009, and by $843.2 million, or 39.2% from the first quarter of 2009. All categories of deposits increased substantially during the quarter, when compared to the first quarter of 2009 and to the fourth quarter of 2009. Core deposits (excluding all certificates of deposit) increased $419.4 million compared to the fourth quarter of 2009 and by $547.7 million compared to the first quarter of 2009. On a legacy SCBT basis, deposits increased by $84.5 million or 16.1% annualized during the quarter with the largest increase occurring in money market accounts which increased by $63.7 million or 60.6% annualized. All other deposit categories increased except for CDs less than $100,000 which declined by $11.5 million, or 10.9% annualized. Core deposits (excluding all certificates of deposit) for legacy SCBT continued to increase, as these balances grew by $92.6 million or 29.9% annualized compared to the fourth quarter of 2009 and increased by $220.9 million or 19.9%, compared to the first quarter of 2009. The Company has continued to focus on collecting core deposits within all of its markets. The Company continues to monitor and adjust rates paid on all deposits in order to manage its net interest margin. The Company had no brokered deposits at the end of the first quarter of 2010, and has not used this funding source since the third quarter of 2009. Total deposits outstanding at the end of the first quarter of 2010 were $3.0 billion, compared to $2.1 billion at the end of the fourth quarter 2009 and compared $2.2 billion at the end of the first quarter of 2009.

Net Interest Income and Margin

Non-taxable equivalent net interest income (before provision for loan losses) was $28.6 million for the first quarter of 2010, up 14.5% from $25.0 million in the comparable period last year. Taxable-equivalent net interest margin increased 2 basis points from the first quarter of 2009 to 3.89%. Compared to the fourth quarter of 2009, taxable-equivalent net interest margin decreased 40 basis points from 4.28%. Due to the FDIC-assisted acquisition during the first quarter, the net interest margin of SCBT has declined due to a significant increase in excess liquidity which reduced the net interest margin by an estimated 20 basis points during the quarter. Excluding this acquisition, legacy SCBT's net interest margin remained strong at 4.09%. Interest rates have remained at very low levels and the Company has continued to manage deposit pricing and funding sources during the first quarter of 2010 to limit the amount of margin compression. The increase in non-performing assets continues to compress the net interest margin as well.

The Company's average yield on interest-earning assets decreased 61 basis points while the average rate on interest-bearing liabilities decreased 79 basis points from the first quarter of 2009. During the first quarter of 2010, the Company's average total assets increased by $609.1 million to $3.5 billion, a 21.2% increase over the first quarter of 2009. The increase reflected a $180.5 million increase in average total loans to $2.5 billion from the first quarter of 2009, the result of the FDIC-assisted acquisition during the quarter. The increase in volume of loans at lower current market rates resulted in average yield on loans falling by 28 basis points compared to the first quarter of 2009. Average investment securities were $281.9 million at March 31, 2010, or 31.8% higher than the balance at the end of the first quarter of 2009 of $213.8 million, largely reflecting the impact of CBT. The growth in average total assets was supported by growth in average total deposits of $552.9 million, an increase of 25.3% from the first quarter of 2009, which mostly came from the FDIC-assisted acquisition of CBT.

Noninterest Income and Expense

Operating noninterest income was $9.4 million (excluding the $98.1 million gain on acquisition and the OTTI of $5.6 million) for the first quarter of 2010 compared to $7.1 million for the first quarter of 2009, an increase of $2.3 million, or 32.7% from the comparable quarter. This increase was driven primarily by the addition of CBT noninterest income of $2.2 million. Bankcard services for legacy SCBT which were up 17.7%, or $209,000, were partially offset by mortgage banking income decreases of $93,000, or 7.4%.

Compared to the fourth quarter of 2009, operating noninterest income was up by $1.4 million, driven by the addition of CBT noninterest income of $2.2 million. Without the addition of CBT, noninterest income would have declined by approximately $740,000 for the quarter for legacy SCBT, due primarily to a decline in mortgage banking income of $538,000 and a decline in service charges on deposit accounts of $491,000. These decreases were only partially offset by increases of $98,000 in bankcard services income and increases of $164,000 in trust and investment services income.

Noninterest expense was $32.9 million in the first quarter of 2010, a 63.1% or $12.7 million increase compared to $20.2 million in the first quarter of 2009. During the first quarter, the Company had increased cost in all categories of expense due to the addition of CBT. These costs related to the CBT franchise accounted for $5.1 million of the increase. Without the addition of CBT and merger related costs, noninterest expense increased by $3.7 million from first quarter of 2009 and in the following areas: (1) salaries and benefits by $1.3 million and (2) FHLB Bank prepayment fee related to paying off legacy SCBT advances of $3.2 million, and were offset by a decline in OREO expense and loan related costs of $935,000 due primarily to a gain recognized on the sale of an OREO property of $623,000. The Company's quarterly efficiency ratio improved to 24.1% compared to 62.4% one year ago, and compared to 58.1% in the fourth quarter of 2009. Adjusted for the gain on acquisition, FHLB advances prepayment fee and merger related costs, the efficiency ratio would have been 67.2%.

"Our adjusted efficiency ratio increased during the quarter to 67.2% with the addition of the operating expenses of CBT and no meaningful impact on non-interest income as we get our products and services in place in our Georgia markets," said John C. Pollok, COO. "Additionally, the operating results for just our Georgia franchise nearly broke even during our first two months of operations, as we repositioned the balance sheet and began implementing our processes."

SCBT Financial Corporation, Columbia, South Carolina is a registered bank holding company incorporated under the laws of South Carolina. The Company consists of SCBT, N.A., the third largest bank headquartered in South Carolina; NCBT, a Division of SCBT, N.A.; and Community Bank & Trust, a Division of SCBT, N.A. Providing financial services for over 75 years, SCBT Financial Corporation operates 86 locations in 17 South Carolina counties, 10 northeast Georgia counties, and Mecklenburg County in North Carolina. SCBT Financial Corporation has assets of approximately $3.6 billion and its stock is traded under the symbol SCBT in the NASDAQ Global Select Market. More information can be found at www.SCBTonline.com.

Non-GAAP Measures

Statements included in this press release include non-GAAP measures and should be read along with the accompanying tables which provide a reconciliation of non-GAAP measures to GAAP measures. Management believes that these non-GAAP measures provide additional useful information. Non-GAAP measures should not be considered as an alternative to any measure of performance or financial condition as promulgated under GAAP, and investors should consider the company's performance and financial condition as reported under GAAP and all other relevant information when assessing the performance or financial condition of the company. Non-GAAP measures have limitations as analytical tools, and investors should not consider them in isolation or as a substitute for analysis of the company's results or financial condition as reported under GAAP.

Cautionary Statement Regarding Forward Looking Statements

Statements included in this press release which are not historical in nature are intended to be, and are hereby identified as, forward looking statements for purposes of the safe harbor provided by Section 21E of the Securities Exchange Act of 1934. SCBT Financial Corporation cautions readers that forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from forecasted results. Such risks and uncertainties, include, among others, the following possibilities: (1) credit risk associated with an obligor's failure to meet the terms of any contract with the bank or otherwise fail to perform as agreed; (2) interest risk involving the effect of a change in interest rates on both the bank's earnings and the market value of the portfolio equity; (3) liquidity risk affecting the bank's ability to meet its obligations when they come due; (4) price risk focusing on changes in market factors that may affect the value of traded instruments in "mark-to-market" portfolios; (5) transaction risk arising from problems with service or product delivery; (6) compliance risk involving risk to earnings or capital resulting from violations of or nonconformance with laws, rules, regulations, prescribed practices, or ethical standards; (7) strategic risk resulting from adverse business decisions or improper implementation of business decisions; (8) reputation risk that adversely affects earnings or capital arising from negative public opinion; (9) terrorist activities risk that results in loss of consumer confidence and economic disruptions; (10) economic downturn risk resulting in deterioration in the credit markets; (11) greater than expected non-interest expenses; (12) excessive loan losses; (13) potential deposit attrition, higher than expected costs, customer loss and business disruption associated with the integration of CBT, including, without limitation, potential difficulties in maintaining relationships with key personnel and other integration related-matters; and (14) other factors, which could cause actual results to differ materially from future results expressed or implied by such forward-looking statements.

SCBT Financial Corporation

(Unaudited)

(Dollars in thousands, except per share data)

                                                                                                     First

                     Three Months Ended                                                              Quarter

                     March 31,       December 31,    September 30,   June 30,        March 31,       2010 -
                                                                                                     2009

EARNINGS SUMMARY     2010            2009            2009            2009            2009            % Change
(non tax equivalent)

Interest income      $ 37,204        $ 34,473        $ 35,020        $ 35,857        $ 36,448        2.1    %

Interest expense       8,573           7,281           8,639           9,838           11,450        -25.1  %

Net interest income    28,631          27,192          26,381          26,019          24,998        14.5   %

Provision for loan     20,778          10,158          6,990           4,521           5,043         312.0  %
losses (1)

Noninterest income     101,959         5,763           5,591           7,761           7,131         1329.8 %

Noninterest expense    32,918          20,624          21,797          21,038          20,187        63.1   %

Income before
provision for income   76,894          2,173           3,185           8,221           6,899         1014.6 %
taxes

Provision for income   27,933          654             1,014           2,836           2,379         1074.1 %
taxes

Net income             48,961          1,519           2,171           5,385           4,520         983.2  %

Preferred stock        --              --              --              450             665           -100.0 %
dividends

Accretion on
preferred stock        --              --              --              3,410           149           -100.0 %
discount

Net income available
to common            $ 48,961        $ 1,519         $ 2,171         $ 1,525         $ 3,706         1221.1 %
shareholders (GAAP)

Basic
weighted-average       12,590,748      12,572,751      12,546,654      11,826,972      11,179,869    12.6   %
common shares

Diluted
weighted-average       12,695,655      12,633,484      12,604,762      11,870,522      11,226,078    13.1   %
common shares

Earnings per common  $ 3.89          $ 0.12          $ 0.17          $ 0.13          $ 0.33          1078.8 %
share - Basic

Earnings per common    3.86            0.12            0.17            0.13            0.33          1069.7 %
share - Diluted

Cash dividends
declared per common  $ 0.17          $ 0.17          $ 0.17          $ 0.17          $ 0.17          0.0    %
share

Dividend payout        142.65     %    99.67      %    141.59     %    52.02      %    54.24      %  163.0  %
ratio (2)

Operating Earnings
(non-GAAP) (3)

Net income available
to common            $ 48,961        $ 1,519         $ 2,171         $ 1,525         $ 3,706         1221.1 %
shareholders (GAAP)

Gain on acquisition,   (62,452    )    --              --              --              --
net of tax

Other-than-temporary
impairment (OTTI),     3,557           1,578           1,502           356             --
net of tax

Merger-related         2,488           --              --              --              --
expense, net of tax

FHLB advances
prepayment penalty,    2,031           --              --              --              --
net of tax

Net operating
earnings (loss)      $ (5,415     )  $ 3,097         $ 3,673         $ 1,881         $ 3,706         -246.1 %
(non-GAAP)

Operating earnings
(loss) per common    $ (0.43      )  $ 0.25          $ 0.29          $ 0.16          $ 0.33          -230.3 %
share - Basic

Operating earnings
(loss) per common      (0.43      )    0.25            0.29            0.16            0.33          -230.3 %
share - Diluted

                     AVERAGE for Quarter Ended                                                       Quarter

                     March 31,       December 31,    September 30,   June 30,        March 31,       2010 -
                                                                                                     2009

BALANCE SHEET        2010            2009            2009            2009            2009            % Change
HIGHLIGHTS

Loans held for sale  $ 12,050        $ 19,670        $ 20,763        $ 48,132        $ 36,484        -67.0  %

Covered loans          302,602         --              --              --              --

Non-covered loans      2,185,241       2,199,074       2,221,078       2,268,292       2,307,322     -5.3   %

Total loans (1)        2,487,843       2,199,074       2,221,078       2,268,292       2,307,322     7.8    %

FDIC receivable for
loss share             189,091         --              --              --              --
agreements

Total investment       281,921         215,609         202,692         199,293         213,849       31.8   %
securities

Intangible assets      71,313          65,740          65,871          66,002          66,134        7.8    %

Earning assets         3,019,322       2,549,507       2,617,386       2,587,286       2,642,908     14.2   %

Total assets           3,478,221       2,749,157       2,806,974       2,812,215       2,868,847     21.2   %

Noninterest-bearing    423,536         346,576         334,165         321,038         316,978       33.6   %
deposits

Interest-bearing       2,312,835       1,757,463       1,820,139       1,826,704       1,866,454     23.9   %
deposits

Total deposits         2,736,371       2,104,039       2,154,304       2,147,742       2,183,432     25.3   %

Federal funds
purchased and          230,256         203,197         229,806         197,636         203,391       13.2   %
repurchase
agreements

Other borrowings       146,735         143,786         144,180         149,570         164,546       -10.8  %

Shareholders' common
equity (excludes       348,773         284,335         282,953         265,793         249,429       39.8   %
preferred stock)

Shareholders' equity   348,773         284,335         282,953         298,849         300,497       16.1   %

                     ENDING Balance                                                                  Quarter

                     March 31,       December 31,    September 30,   June 30,        March 31,       2010 -
                                                                                                     2009

BALANCE SHEET        2010            2009            2009            2009            2009            % Change
HIGHLIGHTS

Loans held for sale  $ 15,925        $ 17,563        $ 20,077        $ 53,853        $ 43,603        -63.5  %

Covered loans          438,807         --              --              --              --

Non-covered loans      2,175,242       2,203,238       2,209,403       2,236,162       2,292,654     -5.1   %

Total loans (1)        2,614,049       2,203,238       2,209,403       2,236,162       2,292,654     14.0   %

FDIC receivable for
loss share             277,158         --              --              --              --
agreements

Total investment       311,005         211,112         212,228         191,415         204,032       52.4   %
securities

Intangible assets      73,900          65,696          65,827          65,959          66,090        11.8   %

Allowance for loan     (41,397    )    (37,488    )    (34,297    )    (32,431    )    (32,094    )  29.0   %
losses (1)

Premises and           72,079          71,829          72,523          73,404          73,606        -2.1   %
equipment

Total assets           3,643,900       2,702,188       2,776,684       2,807,309       2,839,584     28.3   %

Noninterest-bearing    457,412         346,248         335,565         322,270         315,727       44.9   %
deposits

Interest-bearing       2,537,702       1,758,391       1,791,554       1,858,096       1,836,141     38.2   %
deposits

Total deposits         2,995,114       2,104,639       2,127,119       2,180,366       2,151,868     39.2   %

Federal funds
purchased and          237,669         162,515         211,606         187,677         205,985       15.4   %
repurchase
agreements

Other borrowings       62,929          143,624         144,048         144,430         152,799       -58.8  %

Total liabilities      3,309,134       2,419,369       2,494,901       2,527,557       2,528,404     30.9   %

Shareholders' common
equity (excludes       334,766         282,819         281,783         279,752         249,811       34.0   %
preferred stock)

Shareholders' equity   334,766         282,819         281,783         279,752         311,180       7.6    %

Common shares issued   12,750,774      12,739,533      12,712,476      12,696,849      11,319,644    12.6   %
and outstanding



SCBT Financial Corporation

(Unaudited)

(Dollars in thousands)

                                                                                   Quarter

                                                                                   2010 -
                             December                                              2009
              March 31,      31,         September 30,  June 30,    March 31,
NONPERFORMING 2010                       2009           2009        2009
ASSETS                       2009                                                  %
(ENDING                                                                            Change
balance)

Not Covered
Under FDIC
Loss Share
Agreements

Nonaccrual
loans not
covered under
FDIC

loss share    $ 53,730       $ 49,492    $ 36,605       $ 29,379    $ 20,730       159.2 %
agreements

Other real
estate owned
("OREO") not
covered under

FDIC loss
share           9,319          3,102       4,189          9,165       9,563        -2.6  %
agreements

Accruing
loans past      107            241         585            559         614          -82.6 %
due 90 days
or more

Other
nonperforming   19             31          13             --          40           -52.5 %
assets

Restructured    --             --          1,974          1,951       --
loans

Total
nonperforming
assets not
covered under

FDIC loss
share           63,175         52,866      43,366         41,054      30,947       104.1 %
agreements

Covered Under
FDIC Loss
Share
Agreements

Nonaccrual
loans covered
under FDIC

loss share      268,145        --          --             --          --
agreements

OREO covered
under FDIC      32,076         --          --             --          --
loss share
agreements

Total
nonperforming
assets
covered under

FDIC loss
share           300,221        --          --             --          --
agreements

Total
nonperforming $ 363,396      $ 52,866    $ 43,366       $ 41,054    $ 30,947
assets

Excluding
Covered
Assets

Total
nonperforming
assets as a
percentage of
total           2.89      %    2.40   %    1.96      %    1.83   %    1.34      %
non-covered
loans and
repossessed
assets (1)
(4)

Total
nonperforming
assets as a     1.99      %    1.96   %    1.56      %    1.46   %    1.09      %
percentage of
total assets

NPLs as a
percentage of
period end      2.47      %    2.26   %    1.68      %    1.34   %    0.93      %
non-covered
loans

Including
Covered
Assets

Total
nonperforming
assets as a
percentage of
total loans     13.68     %    2.40   %    1.96      %    1.83   %    1.34      %
and
repossessed
assets (1)
(4)

Total
nonperforming
assets as a     9.97      %    1.96   %    1.56      %    1.46   %    1.09      %
percentage of
total assets

NPLs as a
percentage of   12.32     %    2.26   %    1.68      %    1.34   %    0.93      %
period end
loans

              Quarter Ended                                                        Quarter

              March 31,      December    September 30,  June 30,    March 31,      2010 -
                             31,                                                   2009

ALLOWANCE FOR                                                                      %
LOAN LOSSES   2010           2009        2009           2009        2009           Change
(1) (5)

Balance at
beginning of  $ 37,488       $ 34,297    $ 32,431       $ 32,094    $ 31,525       18.9  %
period

Loans charged   (17,110   )    (6,881 )    (5,103    )    (4,295 )    (4,779    )  258.0 %
off

Overdrafts      (260      )    (277   )    (271      )    (230   )    (214      )  21.5  %
charged off

Loan            354            96          195            262         390          -9.2  %
recoveries

Overdraft       147            95          55             79          129          14.0  %
recoveries

Net             (16,869   )    (6,967 )    (5,124    )    (4,184 )    (4,474    )  277.0 %
charge-offs

Provision for   20,778         10,158      6,990          4,521       5,043        312.0 %
loan losses

Balance at    $ 41,397       $ 37,488    $ 34,297       $ 32,431    $ 32,094       29.0  %
end of period

Allowance for
loan losses
as a            1.90      %    1.70   %    1.55      %    1.45   %    1.40      %
percentage of
total loans
(1)

Allowance for
loan losses
as a            76.89     %    75.38  %    92.22     %    108.33 %    150.37    %
percentage of
nonperforming
loans

Net
charge-offs
as a
percentage of   3.13      %    1.26   %    0.92      %    0.74   %    0.79      %
average loans
(annualized)
(1)

Provision for
loan losses
as a
percentage of   3.86      %    1.83   %    1.25      %    0.80   %    0.89      %
average total
loans
(annualized)
(1)

              March 31,                  December 31,               March 31,

LOAN
PORTFOLIO     2010           % of Total  2009           % of Total  2009           % of
(ENDING                                                                            Total
balance) (1)

Loans covered
under loss    $ 438,807        16.8   %  $ --             0.0    %  $ --           0.0   %
share
agreements

Loans not
covered under
loss share
agreements:

Commercial
non-owner
occupied real
estate:

Construction
and land        442,566        16.9   %    467,284        21.2   %    519,689      22.6  %
development

Commercial
non-owner       294,147        11.3   %    303,650        13.8   %    325,132      14.2  %
occupied

Total
commercial
non-owner       736,713        28.2   %    770,934        35.0   %    844,821      36.8  %
occupied real
estate

Consumer real
estate:

Consumer
owner           287,788        11.0   %    284,484        12.9   %    298,449      13.0  %
occupied

Home equity     250,651        9.6    %    248,639        11.3   %    232,202      10.1  %
loans

Total
consumer real   538,439        20.6   %    533,123        24.2   %    530,651      23.1  %
estate

Commercial
owner           483,450        18.5   %    469,101        21.3   %    443,804      19.4  %
occupied real
estate

Commercial
and             203,296        7.8    %    214,174        9.7    %    240,624      10.5  %
industrial

Other income
producing       133,949        5.1    %    137,736        6.3    %    136,703      6.0   %
property

Consumer non    66,259         2.5    %    68,770         3.1    %    86,942       3.8   %
real estate

Other           13,136         0.5    %    9,400          0.4    %    9,109        0.4   %

Total loans
not covered
under loss      2,175,242      83.2   %    2,203,238      100.0  %    2,292,654    100.0 %
share
agreements

Total loans
(net of       $ 2,614,049      100.0  %  $ 2,203,238      100.0  %  $ 2,292,654    100.0 %
unearned
income) (1)

Loans held    $ 15,925                   $ 17,563                   $ 43,603
for sale



SCBT Financial Corporation

(Unaudited)

(Dollars in thousands, except per share data)

                    Quarter Ended

                    March 31,     December 31,  September     June 30,      March 31,
                                                30,

SELECTED RATIOS     2010          2009          2009          2009          2009

Return on average
assets                5.71%         0.22%         0.31%         0.77%         0.64%
(annualized)

Return on average
common equity         56.93%        2.12%         3.04%         2.30%         6.03%
(annualized)

Return on average
common tangible       71.89%        2.92%         4.13%         3.24%         8.49%
equity
(annualized)

Return on average
equity                56.93%        2.12%         3.04%         7.23%         6.10%
(annualized)

Return on average
tangible equity       71.89%        2.92%         4.13%         9.43%         8.05%
(annualized)

Net interest
margin (tax           3.89%         4.28%         4.04%         4.07%         3.87%
equivalent)

Efficiency ratio
(tax equivalent)      24.12%        58.10%        63.47%        60.88%        62.41%
(6)

Book value per      $ 26.25       $ 22.20       $ 22.17       $ 22.03       $ 22.07
common share

Tangible book
value per common    $ 20.46       $ 17.04       $ 16.99       $ 16.84       $ 16.23
share

Common shares
issued and            12,750,774    12,739,533    12,712,476    12,696,849    11,319,644
outstanding

Common                9.19%         10.47%        10.15%        9.97%         8.80%
equity-to-assets

Tangible common
equity-to-tangible    7.31%         8.24%         7.97%         7.80%         6.62%
assets

Equity-to-assets      9.19%         10.47%        10.15%        9.97%         10.96%

Tangible
equity-to-tangible    7.31%         8.24%         7.97%         7.80%         8.84%
assets

                    Quarter Ended

RECONCILIATION OF   March 31,     December 31,  September     June 30,      March 31,
NON-GAAP TO GAAP    2010          2009          30,                         2009
                                                2009          2009

Return on Average
Common Tangible
Equity

Return on average
common tangible       71.89%        2.92%         4.13%         3.24%         8.49%
equity (non-GAAP)

Effect to adjust
for tangible          -14.96%       -0.80%        -1.09%        -0.94%        -2.46%
assets

Return on average
common equity         56.93%        2.12%         3.04%         2.30%         6.03%
(GAAP)

Return on Average
Tangible Equity

Return on average
tangible equity       71.89%        2.92%         4.13%         9.43%         8.05%
(non-GAAP)

Effect to adjust
for tangible          -14.96%       -0.80%        -1.09%        -2.20%        -1.95%
assets

Return on average     56.93%        2.12%         3.04%         7.23%         6.10%
equity (GAAP)

Tangible Book
Value Per Common
Share

Tangible book
value per common    $ 20.46       $ 17.04       $ 16.99       $ 16.84       $ 16.23
share (non-GAAP)

Effect to adjust
for tangible          5.80          5.16          5.18          5.19          5.84
assets

Book value per
common share        $ 26.25       $ 22.20       $ 22.17       $ 22.03       $ 22.07
(GAAP)

Tangible Common
Equity-to-Tangible
Assets

Tangible common
equity-to-tangible    7.31%         8.24%         7.97%         7.80%         6.62%
assets (non-GAAP)

Effect to adjust
for tangible          1.88%         2.23%         2.18%         2.17%         2.18%
assets

Common
equity-to-assets      9.19%         10.47%        10.15%        9.97%         8.80%
(GAAP)

Tangible
Equity-to-Tangible
Assets

Tangible
equity-to-tangible    7.31%         8.24%         7.97%         7.80%         8.84%
assets (non-GAAP)

Effect to adjust
for tangible          1.88%         2.23%         2.18%         2.17%         2.12%
assets

Equity-to-assets      9.19%         10.47%        10.15%        9.97%         10.96%
(GAAP)

Note: The tangible measures above are non-GAAP measures and exclude the effect of period
end or average balance of intangible assets. The tangible return on equity measures also
add back the after-tax amortization of intangibles to GAAP basis net income. Management
believes that these non-GAAP tangible measures provide additional useful information,
particularly since these measures are widely used by industry analysts for companies
with prior merger and acquisition activities. Non-GAAP measures should not be considered
as an alternative to any measure of performance or financial condition as promulgated
under GAAP, and investors should consider the company's performance and financial
condition as reported under GAAP and all other relevant information when assessing the
performance or financial condition of the company. Non-GAAP measures have limitations as
analytical tools, and investors should not consider them in isolation or as a substitute
for analysis of the company's results or financial condition as reported under GAAP. The
sections titled "Reconciliation of Non-GAAP to GAAP" provide tables that reconcile
non-GAAP measures to GAAP.



SCBT Financial Corporation

(Unaudited)

(Dollars in thousands)

                    Three Months Ended

                    March 31, 2010                          March 31, 2009

                    Average        Interest     Average     Average        Interest     Average

YIELD ANALYSIS      Balance        Earned/Paid  Yield/Rate  Balance        Earned/Paid  Yield/Rate

Interest-Earning
Assets:

Federal funds sold,
reverse repo, and   $ 237,508      $ 252          0.43   %    85,253       $ 126        0.60   %
time deposits

Investment
securities            247,133        2,514        4.13   %    183,811        2,370      5.23   %
(taxable)

Investment
securities            34,788         265          3.09   %    30,038         235        3.17   %
(tax-exempt)

Loans held for sale   12,050         121          4.07   %    36,484         537        5.97   %

Loans (1)             2,487,843      34,052       5.55   %    2,307,322      33,180     5.83   %

Total
interest-earning      3,019,322      37,204       5.00   %    2,642,908      36,448     5.59   %
assets

Noninterest-Earning
Assets:

Cash and due from     55,582                                  59,714
banks

Other assets          440,342                                 197,795

Allowance for loan    (37,025   )                             (31,570   )
losses

Total
noninterest-earning   458,899                                 225,939
assets

Total Assets        $ 3,478,221                             $ 2,868,847

Interest-Bearing
Liabilities:

Transaction and
money market        $ 878,700      $ 1,621        0.75   %  $ 606,590      $ 977        0.65   %
accounts

Savings deposits      186,950        213          0.46   %    146,852        190        0.52   %

Certificates and      1,247,185      5,221        1.70   %    1,113,012      8,574      3.12   %
other time deposits

Federal funds
purchased and         230,256        165          0.29   %    203,391        125        0.25   %
repurchase
agreements

Other borrowings      146,735        1,353        3.74   %    164,546        1,584      3.90   %

Total
interest-bearing      2,689,826      8,573        1.29   %    2,234,391      11,450     2.08   %
liabilities

Noninterest-Bearing
Liabilities:

Demand deposits       423,536                                 316,978

Other liabilities     16,086                                  16,981

Total
noninterest-bearing   439,622                                 333,959
liabilities
("Non-IBL")

Shareholders'         348,773                                 300,497
equity

Total Non-IBL and
shareholders'         788,395                                 634,456
equity

Total liabilities
and shareholders'   $ 3,478,221                             $ 2,868,847
equity

Net interest income
and margin (NON-TAX                $ 28,631       3.85   %                 $ 24,998     3.84   %
EQUIV.)

Net interest margin                               3.89   %                              3.87   %
(TAX EQUIVALENT)

                    Three Months Ended                                                  First
                                                                                        Quarter
                    March 31,      December     September   June 30,       March 31,    2010 -
NONINTEREST INCOME                 31,          30,                                     2009
& EXPENSE           2010                        2009        2009           2009         % Change
                                   2009

Noninterest income:

Gain on acquisition $ 98,081       $ --         $ --        $ --           $ --

Service charges on    4,523          4,005        4,089       3,819          3,585      26.2   %
deposit accounts

Mortgage banking      1,182          1,706        1,451       2,134          1,261      -6.3   %
income

Bankcard services     1,799          1,293        1,278       1,290          1,182      52.2   %
income

Trust and
investment services   784            567          588         671            691        13.5   %
income

Securities gains      (5,586    )    (2,257 )     (2,122 )    (544      )    --
(losses), net (7)

Other                 1,176          449          307         391            412        185.4  %

Total noninterest   $ 101,959      $ 5,763      $ 5,591     $ 7,761        $ 7,131      1329.8 %
income

Noninterest
expense:

Salaries and        $ 14,091       $ 10,102     $ 10,649    $ 9,517        $ 10,519     34.0   %
employee benefits

Federal Home Loan
Bank advances         3,189          --           --          --             --
prepayment penalty

Net occupancy         2,373          1,668        1,582       1,559          1,583      49.9   %
expense

Furniture and         1,636          1,483        1,507       1,499          1,560      4.9    %
equipment expense

Information           2,371          1,448        1,381       1,286          1,442      64.4   %
services expense

FDIC assessment and
other regulatory      1,323          976          956         2,333          1,184      11.7   %
charges

OREO expense and      (270      )    1,103        2,497       1,367          674        -140.1 %
loan related

Advertising and       587            697          579         571            650        -9.7   %
marketing

Business
development and       807            690          367         449            441        83.0   %
staff related

Professional fees     557            415          376         557            434        28.3   %

Amortization of       349            132          131         132            131        166.4  %
intangibles

Merger-related        3,908          --           --          --             --
expense

Other                 1,997          1,910        1,772       1,768          1,569      27.3   %

Total noninterest   $ 32,918       $ 20,624     $ 21,797    $ 21,038       $ 20,187     63.1   %
expense

Notes:

(1) Loan data excludes mortgage loans held for
sale.

(2) The Company pays cash dividends on common shares out of earnings generated in the preceding
quarter; therefore, the dividend payout ratio is calculated by dividing total dividends paid
during the first quarter of 2010 by the total net income available to common shareholders reported
in the fourth quarter of 2009.

(3) Operating earnings is a non-GAAP measure and excludes the effect of the gain on acquisition,
OTTI, merger-related expense and the FHLB advances prepayment penalty. Management believes that
non-GAAP operating earnings provides additional useful information. Non-GAAP measures should not
be considered as an alternative to any measure of performance or financial condition as
promulgated under GAAP, and investors should consider the company's performance and financial
condition as reported under GAAP and all other relevant information when assessing the performance
or financial condition of the company. Non-GAAP measures have limitations as analytical tools, and
investors should not consider them in isolation or as a substitute for analysis of the company's
results or financial condition as reported under GAAP. Operating earnings (non-GAAP) excludes the
following from net income available to common shareholders (GAAP) on an after-tax basis: (a)
pre-tax gain on acquisition of $98.1 million for the quarter ended March 31, 2010; (b) pre-tax
OTTI of $5.6 million, $2.2 million, $2.2 million and $544,000 for the quarters ended March 31,
2010, December 31, 2009, September 30, 2009 and June 30, 2009, respectively; (c) pre-tax
merger-related expense of $3.9 million for the quarter ended March 31, 2010; and (d) pre-tax FHLB
advances prepayment penalty of $3.2 million for the quarter ended March 31, 2010.

(4) Repossessed assets includes OREO and other nonperforming assets.

(5) Allowance for loan losses information excludes covered
loans.

(6) The efficiency ratio (tax equivalent) would be 67.21% if adjusted by subtracting the $98.1
million gain on acquisition from noninterest income and subtracting the FHLB advances prepayment
penalty of $3.2 million and merger-related expense of $3.9 million from noninterest expense.

(7) If other-than-temporary impairment charge recorded during the quarter, the amount
would be reflected in "securities gains (losses), net" line item.



    Source: SCBT Financial Corporation
Contact: SCBT Financial Corporation Media Contact: Donna Pullen, 803-765-4558 Analyst Contact: John C. Pollok, 803-765-4628