Ameris Bancorp Reports Net Income for 2007

Company Release - 1/24/2008

MOULTRIE, Ga., Jan. 24 /PRNewswire-FirstCall/ -- AMERIS BANCORP (Nasdaq: ABCB), reported net income of $15.2 million, or $1.11 per share, for the year ended December 31, 2007, compared to net income in 2006 of $22.1 million, or $1.68 per share. Net income for the fourth quarter of 2007 was $1.2 million or $0.09 per share compared to $5.8 million or $0.43 per share in the fourth quarter of 2006.

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Ameris Bancorp's performance in 2007 was highlighted by the following significant items:

     -- Exceeded forecasts for loans and deposits in South Carolina in first
        year of expansion strategy in that state.

     -- Completed consolidation of backroom operations across our four-state
        footprint.

     -- Revenue growth of 7.6% despite negative pressures from interest rate
        environment and industry trends on service charges.

     -- Containment of operating expenses despite substantial start-up costs
        associated with expansion efforts.

     -- Increased provision for loan losses required due to deteriorating real
        estate environments along coastal areas of Florida.

Exceeded first year goals associated with South Carolina expansion strategy

Ameris Bank's five-year strategy to build a significant statewide bank in South Carolina started successfully in 2007 beating the Company's goals across the board. Loans and deposits grew substantially to $153.5 million and $159.4 million, respectively, during 2007. Exceptional talent was recruited in Charleston, Hilton Head and Columbia, with roster of bankers in South Carolina growing to 60 at December 31, 2007. Net operating losses were less than expected for several reasons, including higher levels of net interest income and mortgage fees than originally forecasted. Total net operating losses associated with the South Carolina strategy in 2007 were $0.10 per share, which compares favorably with the $0.13 per share amount that was initially forecasted. The Company's commitment to allowing experienced bankers to be the decision makers in their communities continues to attract talent and provides management with confidence that future expansion plans will be successful and significantly accretive to investors.

Completed centralization of all backroom operations across our four-state footprint

Centralization of The Company's backroom operations was necessary to provide exceptional, uniform customer service across our expanding footprint. In addition, the profitability of future growth will be maximized when incremental growth in operating expense is concentrated in bankers dealing with customers. All centers were completely operational with trained staff as of December 31, 2007. Commenting on the efforts to complete this important effort, Edwin W. Hortman, President and CEO, said "Change is never easy but our Company's leadership and employees have embraced the opportunity to restructure. In 2006 we collapsed 15 charters and adopted a single brand. In 2007, our Company took the next step and moved to centralized operations for loans and deposits. As I look back over the last two years, I'm encouraged that the difficult decisions have been made and our Company continues to evolve into a high-performing, growth oriented community bank."

Strong revenue growth despite negative pressures

Recurring total revenue (net interest income and non-interest income) grew 7.6% during 2007 to $92.6 million. The net interest income component of total revenue grew 6.7% to $74.6 million in 2007. Loan growth of $171.1 million or 11.9% during 2007 was the primary factor behind the growth in net interest income and more than offset the negative pressures from declining net interest margins. The Company's net interest margin in 2007 declined to 4.02% from 4.27% in 2006 as the industry dealt with historically thin spreads and flat to inverted interest rate environments. Declines in margins and spreads during 2007 began to moderate as the year ended, and management remains confident that the Company's pricing disciplines will enable the Company to take advantage of opportunities to widen spreads as the interest rate environment allows.

The non-interest income component of total revenue grew 11.7% to $18.3 million in 2007 (excluding gains on sales of charters in 2006 and losses on investment sales in both years). Service charges and fees on deposit accounts grew 7.9% to $12.5 million as the Company increased certain fees and charges. In addition, the Company significantly increased the number of low-cost deposit accounts in every market. Mortgage origination and related fees increased substantially during 2007 as the Company more than doubled its sales force, mostly in the last half of 2007. While total revenue from mortgage related activities increased 40.1% to $3.1 million during 2007, contribution to net earnings was limited due to various start-up costs.

Trends in operating expenses

Total operating expenses grew 10.9% in 2007 to $58.9 million compared to $53.1 million in 2006. Several factors impacted operating expenses in 2007, the largest factor being the Company's South Carolina initiative, which accounted for approximately $4.5 million in incremental costs during 2007. Equipment and occupancy expenses increased approximately 9.3% to $7.5 million as additional offices in South Carolina and Florida were opened in 2007. Advertising-related expenses in 2007 increased approximately $460,000 to $2.1 million as the Company expanded its marketing in existing markets and promoted itself in new markets. Marketing costs are not expected to moderate or fall in 2008 as the Company has planned events surrounding openings in several new markets across its footprint and increased marketing around mortgage and treasury services.

Trends in credit quality

Decreases in credit quality, particularly in the second half of 2007, were significant enough to mitigate improvements elsewhere in the Company. The majority of the decline, as well as the resulting provisions and net charge- offs resulted from declines in the values of real estate collateral along the coastal areas of north Florida. Provisions for loan loss in the fourth quarter of 2007 amounted to $6.9 million compared to $713,000 in the same quarter of 2006. For the year, Ameris Bank recorded $11.3 million in total provision for loan loss, a significant increase over the $2.8 million recorded in 2006. Net charge-offs in 2007 amounted to 0.53% of average loans compared to 0.10% in 2006.

At December 31, 2007, non-performing assets amounted to $26.0 million or 1.60% of total loans compared to 1.38% of total loans at September 30, 2007. Other real estate increased approximately $4.5 million during the linked quarter as the Company foreclosed on several larger properties which are being marketed aggressively. The Company's reserve for loan losses at December 31, 2007 was $27.6 million or 1.71% of total loans, compared to $24.9 million and 1.72%, respectively, at December 31, 2006.

Ameris Bancorp is headquartered in Moultrie, Georgia, and has 46 locations in Georgia, Alabama, northern Florida and South Carolina.

Ameris Bancorp Common Stock is quoted on the NASDAQ Global Select Market under the symbol "ABCB". The preceding release contains statements that constitute "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The words "believe", "estimate", "expect", "intend", "anticipate" and similar expressions and variations thereof identify certain of such forward-looking statements, which speak only as of the dates which they were made. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. Readers are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, and that actual results may differ materially from those indicated in the forward-looking statements as a result of various factors. Readers are cautioned not to place undue reliance on these forward- looking statements.


                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                               Three Months Ended
                                    Dec.        Sept.       June        Mar.
                                    2007        2007        2007        2007

    EARNINGS
     Net Income                    $1,207      $3,570      $5,373      $5,024

    PER COMMON SHARE DATA
     Earnings per share:
      Basic                          0.09        0.26        0.40        0.37
      Diluted                        0.09        0.26        0.39        0.37
     Cash Dividends per share        0.14        0.14        0.14        0.14
     Book value per share
      (period end)                  14.06       13.93       13.60       13.51
     Tangible book value per
      share (period end)             9.67        9.51        9.16        9.06
     Weighted average number
      of shares:
      Basic                    13,485,765  13,501,663  13,485,683  13,443,850
      Diluted                  13,573,626  13,620,069  13,663,072  13,667,509
     Period-end number of
      shares                   13,539,985  13,539,195  13,541,476  13,527,520
     Market data:
      High closing price            18.67       23.05       25.58       27.73
      Low closing price             13.73       17.72       21.76       23.11
      Period end closing price      16.85       18.08       22.47       24.33
      Average daily volume         51,604      50,547      38,941      41,130

    PERFORMANCE RATIOS
     Return on average assets       0.23%       0.68%       1.06%       1.01%
     Return on average equity       2.50%       7.56%      11.64%      11.22%
     Earning asset yield (TE)       7.65%       7.87%       7.80%       7.85%
     Total cost of funds            3.79%       3.90%       3.84%       3.79%
     Net interest margin (TE)       3.91%       4.03%       4.03%       4.10%
     Non-interest income
      excluding securities
      transactions, as a percent
      of total revenue (TE)        10.91%      11.04%      11.34%      11.29%
     Efficiency ratio              67.15%      64.08%      59.98%      62.96%

    CAPITAL ADEQUACY
     Equity to assets               9.03%       8.97%       8.98%       8.97%
     Tangible common equity to
      assets                        6.39%       6.30%       6.24%       6.20%

    OTHER PERIOD-END DATA
     FTE Headcount                    620         621         604         600
     Assets per FTE                $3,402      $3,387      $3,393      $3,394
     Branch locations                  46          47          46          46
     Deposits per branch
      location                    $38,201     $36,337     $36,852     $37,228




                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                                Three           Twelve
                                            Months Ended      Months Ended
                                                Dec.        Dec.        Dec.
                                                2006        2007        2006
    EARNINGS
      Net Income                               $5,758     $15,172     $22,127

    PER COMMON SHARE DATA
      Earnings per share:
        Basic                                    0.44        1.13        1.71
        Diluted                                  0.43        1.11        1.68
      Cash Dividends per share                   0.14        0.56        0.56
      Book value per share (period end)         13.24       14.06       13.19
      Tangible book value per share
       (period end)                              8.73        9.67        8.73
      Weighted average number of shares:
        Basic                              13,044,493  13,479,240  13,001,333
        Diluted                            13,269,289  13,631,069  13,288,633
      Period-end number of shares          13,553,002  13,539,985  13,553,002
      Market data:
        High closing price                      28.99       27.73       28.99
        Low closing price                       25.77       13.73       19.26
        Period end closing price                28.18       16.85       28.18
        Average daily volume                   23,016      45,615      24,502

    PERFORMANCE RATIOS
      Return on average assets                  1.17%       0.74%       1.22%
      Return on average equity                 13.51%       8.14%      13.90%
      Earning asset yield (TE)                  7.64%       7.79%       7.53%
      Total cost of funds                       3.65%       3.83%       3.29%
      Net interest margin (TE)                  4.03%       4.02%       4.27%
      Non-interest income excluding
       securities transactions,
       as a percent of total revenue (TE)      17.02%      11.14%      13.64%
      Efficiency ratio                         62.66%      63.55%      59.55%

    CAPITAL ADEQUACY
      Equity to assets                          8.73%       9.03%       8.73%
      Tangible common equity to assets          5.95%       6.39%       5.95%

    OTHER PERIOD-END DATA
      FTE Headcount                               600         620         600
      Assets per FTE                           $3,413      $3,402      $3,413
      Branch locations                             44          46          44
      Deposits per branch location            $38,867     $38,201     $38,867



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
       (dollars in thousands except per share data and FTE headcount)

                                                 Three Months Ended
                                             Dec.     Sept.    June     Mar.
                                             2007     2007     2007     2007
    INCOME STATEMENT

    Interest income
      Interest and fees on loans           $33,057  $33,479  $31,573  $30,760
      Interest on taxable securities         3,476    3,480    3,434    3,337
      Interest on nontaxable securities        158      175      176      179
      Interest on deposits in other banks      239      317      659    1,042
      Interest on federal funds sold             -        -        1       91
        Total interest income               36,930   37,451   35,843   35,410

    Interest expense
      Interest on deposits                  15,758   15,877   15,540   15,205
      Interest on federal funds purchased
       and securities sold under agreements
       to repurchase                           154       43       34       59
      Interest on other borrowings           2,213    2,450    1,939    1,727
        Total interest expense              18,125   18,370   17,513   16,991

    Net interest income                     18,804   19,081   18,330   18,419

    Provision for loan losses                6,914    2,964      936      507

    Net interest income after provision
     for loan losses                        11,891   16,117   17,394   17,911

    Noninterest income
      Service charges on deposit accounts    3,322    3,197    3,066    2,870
      Mortgage banking activity                827      783      799      683
      Other non-interest income                364      680      769      972
      Gain(loss) on sale of securities        (236)     (69)       8      -
        Total noninterest income             4,278    4,591    4,642    4,525

    Noninterest expense
      Salaries and employee benefits         7,182    7,438    7,492    7,732
      Equipment and occupancy expense        2,005    1,757    1,718    1,676
      Amortization of intangible assets        325      324      324      324
      Other operating expenses               5,989    5,650    4,245    4,712
        Total noninterest expense           15,501   15,170   13,779   14,444

    Operating Profit                           668    5,539    8,257    7,992

      Provision for income taxes              (539)   1,969    2,884    2,968

    Net Income                              $1,207   $3,570   $5,373   $5,024

    Diluted earnings per share                0.09     0.26     0.39     0.37



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                              Three            Twelve
                                           Months Ended      Months Ended

                                              Dec.        Dec.        Dec.
                                              2006        2007        2006
    INCOME STATEMENT

    Interest income
      Interest and fees on loans             $29,175    $128,869    $107,559
      Interest on taxable securities           3,032      13,727      12,147
      Interest on nontaxable securities          174         688         555
      Interest on deposits in other banks      1,626       2,256       3,589
      Interest on federal funds sold              73          92         261
        Total interest income                 34,080     145,632     124,111

    Interest expense
      Interest on deposits                    14,392      62,380      45,599
      Interest on federal funds purchased
       and securities sold under agreements
       to repurchase                              62         290         180
      Interest on other borrowings             1,713       8,329       8,371
        Total interest expense                16,167      70,999      54,150

    Net interest income                       17,913      74,633      69,961

    Provision for loan losses                    713      11,321       2,837

    Net interest income after provision
     for loan losses                          17,200      63,312      67,124

    Noninterest income
      Service charges on deposit accounts      3,665      12,455      11,538
      Mortgage banking activity                  639       3,093       2,208
      Other non-interest income                2,718       2,785       5,824
      Gain(loss) on sale of securities           -          (297)       (308)
        Total noninterest income               7,023      18,036      19,262

    Noninterest expense
      Salaries and employee benefits           7,445      29,844      27,043
      Equipment and occupancy expense          2,281       7,156       6,836
      Amortization of intangible assets          322       1,298       1,107
      Other operating expenses                 5,577      20,596      18,143
        Total noninterest expense             15,626      58,894      53,129

    Operating Profit                           8,597      22,454      33,256

      Provision for income taxes               2,838       7,282      11,129

    Net Income                                $5,759     $15,172     $22,127

    Diluted earnings per share                  0.43        1.11        1.68



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                               Dec.        Sept.       June
                                               2007        2007        2007
    PERIOD-END BALANCE SHEET

    Assets
      Cash and due from banks                 $59,804     $58,281     $50,328
      Federal funds sold & interest
       bearing balances                        12,022      22,910      16,342
      Securities available for sale, at
       fair value                             291,170     301,977     300,642

      Loans                                 1,614,049   1,593,014   1,556,862
      Less: allowance for loan losses          27,640      26,434      25,032
        Loans, net                          1,586,408   1,566,580   1,531,831

      Premises and equipment, net              59,133      54,639      52,385
      Intangible assets, net                    4,802       5,126       5,450
      Goodwill                                 54,675      54,675      54,629
      Other assets                             41,337      38,951      37,466
        Total Assets                       $2,109,350  $2,103,139  $2,049,073

    Liabilities
      Deposits:
        Noninterest-bearing demand           $197,345    $192,707    $200,849
        Interest-bearing demand               624,479     586,891     576,309
        Savings                                53,834      57,080      60,243
        Time deposits                         881,607     871,177     857,785
      Total deposits                        1,757,265   1,707,855   1,695,185
      Federal funds purchased & securities
       sold under agreements to repurchase     14,705      32,359       6,966
      Other borrowings                         90,500     116,500     105,500
      Other liabilities                        14,222      15,560      15,054
      Subordinated deferrable interest
       debentures                              42,269      42,269      42,269
        Total liabilities                   1,918,961   1,914,543   1,864,974


    Stockholders' equity
      Common stock                             14,870      14,869      14,868
      Capital surplus                          82,595      82,308      82,019
      Retained earnings                       102,391     103,805     102,124
      Accumulated other comprehensive loss      1,303      (1,617)     (4,231)
      Less treasury stock                     (10,769)    (10,769)    (10,681)
        Total stockholders' equity            190,389     188,596     184,099
        Total liabilities and
         stockholders' equity              $2,109,350  $2,103,139  $2,049,073


    Other Data
    Earning Assets                          1,917,241   1,917,901   1,873,846
    Intangible Assets                          59,477      59,801      60,079
    Interest bearing liabilities            1,707,394   1,706,276   1,649,071
    Average Assets                          2,102,579   2,069,715   2,030,018
    Average Stockholders' Equity              191,124     187,290     185,177



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                                     Mar.              Dec.
                                                     2007              2006
    PERIOD-END BALANCE SHEET

    Assets
      Cash and due from banks                       $49,640           $66,856
      Federal funds sold & interest
       bearing balances                              94,496           135,232
      Securities available for sale, at
       fair value                                   300,322           283,192

      Loans                                       1,475,869         1,442,951
      Less: allowance for loan losses                25,113            24,863
        Loans, net                                1,450,756         1,418,088

      Premises and equipment, net                    47,251            46,604
      Intangible assets, net                          5,775             6,099
      Goodwill                                       54,419            54,365
      Other assets                                   33,754            37,106
        Total Assets                             $2,036,413        $2,047,542

    Liabilities
      Deposits:
        Noninterest-bearing demand                 $197,845          $221,592
        Interest-bearing demand                     574,089           545,564
        Savings                                      64,182            63,255
        Time deposits                               876,391           879,752
      Total deposits                              1,712,507         1,710,163
      Federal funds purchased & securities
       sold under agreements to repurchase            5,370            15,933
      Other borrowings                               75,500            75,500
      Other liabilities                              18,003            24,945
      Subordinated deferrable interest
       debentures                                    42,269            42,269
        Total liabilities                         1,853,649         1,868,810

    Stockholders' equity
      Common stock                                   14,850            14,850
      Capital surplus                                81,620            81,481
      Retained earnings                              98,631            95,523
      Accumulated other comprehensive loss           (1,744)           (2,529)
      Less treasury stock                           (10,593)          (10,593)
        Total stockholders' equity                  182,764           178,732
        Total liabilities and
         stockholders' equity                    $2,036,413        $2,047,542


    Other Data
    Earning Assets                                1,870,687         1,861,375
    Intangible Assets                                60,193            60,464
    Interest bearing liabilities                  1,637,801         1,622,273
    Average Assets                                2,014,040         1,946,772
    Average Stockholders' Equity                    181,645           169,135



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                                    Three Months Ended
                                            Dec.     Sept.    June     Mar.
                                            2007     2007     2007     2007

    ASSET QUALITY INFORMATION

    Allowance for loan losses
      Balance at beginning of period       $26,434  $25,032  $25,113  $24,863
      Acquired Reserves                        -        -        -        -
      Provision for loan loss                6,914    2,964      936      507

        Charge-offs                          6,499    1,806    1,327      787
        Recoveries                             791      244      309      530
      Net charge-offs (recoveries)           5,708    1,562    1,018      257

      Ending balance                       $27,640  $26,434  $25,032  $25,113

      As a percentage of loans               1.71%    1.66%    1.61%    1.70%
      As a percentage of nonperforming
       loans                               145.72%  135.81%  154.51%  282.46%
      As a percentage of nonperforming
       assets                              106.47%  120.37%  136.90%  252.93%


    Net Charge-off information
      Charge-offs
      Commercial & Commercial Real Estate   $6,069   $1,358     $959     $353
      Consumer Installment                     406      423       82      146
      Consumer Real Estate                      24       25      286      288
      Agriculture                              -        -        -        -
      Other                                    -        -        -        -
        Total charge-offs                    6,499    1,806    1,327      787

      Recoveries
      Commercial & Commercial Real Estate      649      141      192      357
      Consumer Installment                     122       70      100      121
      Consumer Real Estate                      20       31       17       51
      Agriculture                              -          1      -          0
      Other                                    -        -        -        -
        Total recoveries                       791      244      309      530

      Net charge-offs (recoveries)          $5,708   $1,562   $1,018     $257


    Non-accrual loans                       18,968   19,464   16,201    8,891
    Foreclosed assets                        6,993    2,497    2,084    1,038
    Total non-performing assets             25,961   21,961   18,285    9,929
    Non-performing assets as a percent of
     loans and foreclosed assets             1.60%    1.38%    1.17%    0.67%
    Net charge offs as a percent of loans
     (Annualized)                            1.41%    0.39%    0.26%    0.07%



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                              Three          Twelve
                                           Months Ended    Months Ended
                                              Dec.        Dec.        Dec.
                                              2006        2007        2006

    ASSET QUALITY INFORMATION

    Allowance for loan losses
      Balance at beginning of period          $23,905     $24,863     $22,294
      Acquired Reserves                         1,024         -         1,024
      Provision for loan loss                     713      11,321       2,837

        Charge-offs                             1,635      10,418       4,137
        Recoveries                                856       1,874       2,845
      Net charge-offs (recoveries)                779       8,545       1,292

      Ending balance                          $24,863     $27,640     $24,863

      As a percentage of loans                  1.72%       1.71%       1.72%
      As a percentage of nonperforming
       loans                                  361.54%     145.72%     361.54%
      As a percentage of nonperforming
       assets                                 285.29%     106.47%     285.29%


    Net Charge-off information
      Charge-offs
      Commercial & Commercial Real Estate      $1,078      $8,738      $1,712
      Consumer Installment                        385       1,057         874
      Consumer Real Estate                        145         623       1,444
      Agriculture                                   7         -            14
      Other                                        20         -            93
        Total charge-offs                       1,635      10,418       4,137

      Recoveries
      Commercial & Commercial Real Estate         356       1,339       1,528
      Consumer Installment                        107         413         477
      Consumer Real Estate                        362         120         745
      Agriculture                                  31           2          67
      Other                                       -           -            28
        Total recoveries                          856       1,874       2,845

      Net charge-offs (recoveries)               $779      $8,545      $1,292


    Non-accrual loans                           6,877      18,968       6,877
    Foreclosed assets                           1,838       6,993       1,838
    Total non-performing assets                 8,715      25,961       8,715
    Non-performing assets as a percent of
     loans and foreclosed assets                 0.60%       1.60%       0.60%
    Net charge offs as a percent of loans
     (Annualized)                                0.22%       0.53%       0.09%



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                             Three Months Ended
                                    Dec.        Sept.       June        Mar.
                                    2007        2007        2007        2007
    AVERAGE BALANCES

      Short term assets           $21,827     $26,212     $49,200     $85,297
      Investment securities       297,380     299,925     301,848     292,979
      Loans                     1,605,006   1,569,906   1,511,333   1,458,725
        Total Earning Assets    1,924,212   1,896,044   1,862,381   1,837,001

      Noninterest bearing
       deposits                   187,908     190,316     192,298     199,779
      Interest bearing deposits   596,053     575,415     572,400     554,530
      Savings                      55,305      58,778      61,733      62,933
      CDs                         886,116     870,731     866,589     875,003
        Deposits                1,725,383   1,695,239   1,693,020   1,692,245

      FHLB advances               105,570     110,056      83,109      71,547
      Subordinated debentures      42,269      42,269      42,269      42,269
      Other borrowings             22,298      18,878      10,688      13,834
        Total non-deposit
         funding                  170,137     171,203     136,066     127,650

        Total funding          $1,895,520  $1,866,442  $1,829,086  $1,819,895



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                              Three             Twelve
                                           Months Ended       Months Ended
                                               Dec.         Dec.        Dec.
                                               2006         2007        2006
    AVERAGE BALANCES

        Short term assets                    $126,332     $45,634     $71,378
        Investment securities                 272,769     298,033     268,935
        Loans                               1,377,824   1,536,243   1,308,174
          Total Earning Assets              1,776,925   1,879,910   1,648,487

        Noninterest bearing deposits          199,812     192,575     189,845
        Interest bearing deposits             521,539     574,599     456,270
        Savings                                64,450      59,687      70,291
        CDs                                   841,387     874,610     772,499
          Deposits                          1,627,188   1,701,472   1,488,905

        FHLB advances                          71,087      92,570      89,785
        Subordinated debentures                42,269      42,269      41,823
        Other borrowings                       14,810      16,425      14,274
          Total non-deposit funding           128,166     151,264     145,882

          Total funding                    $1,755,354  $1,852,736  $1,634,786



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                                  Three Months Ended
                                            Dec.     Sept.    June     Mar.
                                            2007     2007     2007     2007
    INTEREST INCOME/EXPENSE

        Short term assets                     $239     $317     $660   $1,133
        Investment securities (TE)           3,718    3,750    3,705    3,612
        Loans (TE)                          33,136   33,560   31,869   30,811
          Total Earning Assets              37,094   37,627   36,234   35,556

        Noninterest bearing deposits           -        -        -        -
        Interest bearing deposits            4,238    4,577    4,393    4,183
        Savings                                142      154      163      164
        CDs                                 11,379   11,146   10,983   10,858
          Deposits                          15,759   15,877   15,539   15,204

        FHLB advances                        1,299    1,461    1,084      888
        Subordinated debentures                832      811      768      754
        Other borrowings                       237      221      120      144
          Total non-deposit funding          2,367    2,493    1,973    1,786

          Total funding                    $18,126  $18,370  $17,512  $16,991

        Net Interest Income (TE)           $18,968  $19,257  $18,722  $18,565



                               AMERIS BANCORP
                            FINANCIAL HIGHLIGHTS
                                 (unaudited)
       (dollars in thousands except per share data and FTE headcount)

                                                Three            Twelve
                                            Months Ended      Months Ended
                                                Dec.        Dec.        Dec.
                                                2006        2007        2006
    INTEREST INCOME/EXPENSE

        Short term assets                      $1,699      $2,349      $3,843
        Investment securities (TE)              3,294      14,785      12,550
        Loans (TE)                             29,239     129,376     107,809
          Total Earning Assets                 34,232     146,510     124,202

        Noninterest bearing deposits              -           -           -
        Interest bearing deposits               3,866      17,391      10,666
        Savings                                   178         623         731
        CDs                                    10,349      44,366      34,203
          Deposits                             14,392      62,380      45,599

        FHLB advances                             899       4,732       4,246
        Subordinated debentures                   724       3,164       3,433
        Other borrowings                          152         722         514
          Total non-deposit funding             1,775       8,619       8,193

          Total funding                       $16,167     $70,999     $53,792

        Net Interest Income (TE)              $18,065     $75,511     $70,410



                                AMERIS BANCORP
                             FINANCIAL HIGHLIGHTS
                                 (unaudited)
        (dollars in thousands except per share data and FTE headcount)

                                                                     Twelve
                                     Three Months Ended           Months Ended
                              Dec.   Sept   June   Mar.   Dec.    Dec.    Dec.
                              2007   2007   2007   2007   2006    2007   2006
    YIELDS (1)

      Short term assets       4.34%  4.80%  5.38%  5.39%  5.34%   5.15%  5.38%
      Investment securities   4.96%  4.96%  4.92%  5.00%  4.79%   4.96%  4.67%
      Loans                   8.19%  8.48%  8.46%  8.57%  8.42%   8.42%  8.24%
        Total Earning
         Assets (2)           7.65%  7.87%  7.80%  7.85%  7.64%   7.79%  7.53%

      Noninterest bearing
       deposits
      Interest bearing
       deposits               2.82%  3.16%  3.08%  3.06%  2.94%   3.03%  2.34%
      Savings                 1.02%  1.04%  1.06%  1.06%  1.09%   1.04%  1.04%
      CDs                     5.09%  5.08%  5.08%  5.03%  4.88%   5.07%  4.43%
        Deposits              3.62%  3.72%  3.68%  3.64%  3.51%   3.67%  3.06%

      FHLB advances           4.88%  5.27%  5.23%  5.03%  5.02%   5.11%  4.73%
      Subordinated debentures 7.81%  7.61%  7.29%  7.23%  6.80%   7.49%  8.21%
      Other borrowings        4.21%  4.64%  4.50%  4.24%  4.07%   4.40%  3.60%
        Total non-deposit
         funding              5.52%  5.78%  5.81%  5.68%  5.49%   5.70%  5.62%

        Total funding (3)     3.79%  3.90%  3.84%  3.79%  3.65%   3.83%  3.29%

      Net interest spread     3.85%  3.97%  3.96%  4.06%  3.99%   3.96%  4.24%
      Net interest margin     3.91%  4.03%  4.03%  4.10%  4.03%   4.02%  4.27%


    (1) Interest and average rates are calculated on a tax-equivalent basis
        using an effective tax rate of 35%.
    (2) Rate calculated based on average earning assets.
    (3) Rate calculated based on average interest bearing liabilities.

SOURCE Ameris Bancorp

Contact: Dennis J. Zember Jr. of Ameris Bancorp, Executive Vice President & CFO, +1-229-890-1111