Comstock Resources is a leading independent natural gas producer with operations focused
on the development of the Haynesville Shale in North Louisiana and East Texas

News Releases Details

Comstock Resources, Inc. Reports Third Quarter 2004 Financial and Operating Results

FRISCO, Texas, Nov. 8 /PRNewswire-FirstCall/ -- Comstock Resources, Inc. (NYSE: CRK - News; "Comstock" or the "Company") today reported financial and operating results for the quarter and nine months ended September 30, 2004.

         Financial Results for The Three Months and Nine Months Ended
                              September 30, 2004

Comstock reported net income of $12.3 million, 34 cents per diluted share for the three months ended September 30, 2004 as compared to 2003's third quarter income of $12.9 million, 36 cents per diluted share. Third quarter 2004's oil and gas sales of $78.4 million increased 38% over 2003's third quarter sales of $56.9 million. Operating cash flow (before changes in working capital accounts) generated by Comstock in 2004's third quarter of $56.6 million was 56% higher than 2003's third quarter cash flow of $36.2 million. EBITDAX or earnings before interest, taxes, depreciation, depletion, amortization, exploration expense and other noncash expenses was $60.5 million in 2004's third quarter, a 38% increase over 2003's third quarter EBITDAX of $43.8 million. Comstock's third quarter financial results include the operations of Bois d'Arc Energy, LLC's ("Bois d'Arc Energy") beginning in July 2004. Comstock owns 59.9% of Bois d'Arc Energy which is engaged in the exploration and production of oil and natural gas in the Gulf of Mexico. The third quarter financial results include a $1.6 million charge for costs incurred in connection with the formation of Bois d'Arc Energy.

For the nine months ended September 30, 2004, Comstock's oil and gas sales totaled $205.6 million, as compared to oil and gas sales of $182.6 million for the same period in 2003. Net income for the nine months ended September 30, 2004 was $31.0 million, 86 cents per diluted share, as compared to net income of $47.6 million, $1.36 per diluted share, excluding the cumulative effect of an accounting principle change for future abandonment costs. The results for the nine months ended September 30, 2004 include a charge of $19.6 million ($12.5 million after income taxes or 35 cents per diluted share) relating to the early retirement of the Company's 11 1/4% senior notes. Operating cash flow (before changes in working capital accounts) generated by Comstock in the first nine months of 2004 was $139.5 million, a 15% increase from cash flow of $121.5 million in the same period in 2003. For the nine months ended September 30, 2004, EBITDAX was $159.2 million as compared to EBITDAX of $144.4 million for the same period in 2003, representing a 10% increase.

Comstock's production in the third quarter of 2004 totaled 12.7 Bcf equivalent of natural gas ("Bcfe"), a 12% increase from production of 11.3 Bcfe in the third quarter of 2003. For the first nine months of 2004, Comstock produced 34.7 Bcfe, an increase of 5% as compared to production in the same period of 2003 of 33.0 Bcfe. Production was lower than expected mainly due to the effects of Hurricane Ivan which caused the Company's Gulf of Mexico production to be shut in for part of September. The Company's realized natural gas price averaged $5.85 per Mcf in 2004's third quarter as compared to $5.04 per Mcf in 2003's third quarter. Realized oil prices in the third quarter of 2004 averaged $42.46 per barrel as compared to $29.50 per barrel for 2003. For the first nine months of 2004, Comstock's realized natural gas price averaged $5.76 per Mcf as compared to 2003's average natural gas price of $5.65 per Mcf. For the first nine months of 2004, Comstock's realized oil price was $38.67 per barrel as compared to $30.79 per barrel for the same period in 2003.

Year to Date 2004 Drilling Results

In the first nine months of 2004, Comstock drilled 52 wells (25.2 net) as part of its 2004 development and exploration program. Forty-two (20.2 net) of the 52 wells drilled were successful and ten (5.2 net) were dry holes. Six (4.9 net) of the 52 wells were drilled by Bois d'Arc Energy in the third quarter of 2004. Three (2.8 net) of the Bois d'Arc Energy wells were successful and three (2.1 net) were dry holes.

Comstock drilled nine wells, 6.8 net wells, in its East Texas/ North Louisiana region in the first nine months of 2004. All of these wells were successful. Five of these wells were tested at an average per well rate of 2.0 million cubic feet of natural gas equivalent ("Mmcfe") per day. The remaining four are being completed. Comstock has three wells currently being drilled and expects to drill four additional wells in this region by the end of the year.

Comstock drilled 22 wells, 6.8 net wells, in its South Texas region in the first nine months of 2004. Sixteen of these wells were successful and six were dry holes. Fourteen of the successful South Texas wells were tested at an average per well rate of 4.3 million cubic feet of natural gas equivalent ("Mmcfe") per day. The remaining two are being completed. Comstock has two wells being drilled currently in South Texas and expects to drill two additional wells by the end of the year including an offset well to a discovery well in the Javelina field in Hidalgo County which is expected to be a 7.0 Mmcfe per day producer. Comstock has a 66% working interest in this well.

In its Southeast Texas region, Comstock is currently drilling the Collins #3 well to a depth of 15,500 feet. This field extension well is being drilled to the South of Comstock's other successful wells in the "Ross" prospect area in Polk County, Texas. Comstock plans to test its "Big Sandy" prospect which is further South of the "Ross" prospect area with an 18,000 foot exploratory well to be drilled in the fourth quarter.

Comstock drilled thirteen offshore wells (6.0 net) in its Gulf of Mexico region in the first half of 2004. These wells were drilled under its exploration program with Bois d'Arc Offshore Ltd. ("Bois d'Arc"), or as part of Comstock's redevelopment of its Ship Shoal 113 Unit. All but one of the offshore wells were successful. In July 2004 Comstock contributed its offshore Gulf of Mexico properties to Bois d'Arc Energy in exchange for 59.9% ownership of the new venture. Since its formation Bois d'Arc Energy has drilled six offshore wells. Three were successful and three were dry holes that were reported on last week. The successful wells include the OCS-G 00063 #3 well drilled at Ship Shoal Block 93 to test the "Goldfish" prospect. The well was drilled to a depth of 12,420 feet and encountered 58 feet of productive pay in three zones. Bois d'Arc Energy has a 80% working interest in this well. The SL 10830 #6 well drilled at Ship Shoal Block 66 was also successful. This field extensional test well was drilled to a depth of 10,830 feet and found 27 net feet of productive pay in three sands. Bois d'Arc Energy has a 100% working interest in this well. The third successful well was drilled at Vermilion Block 127. The OCS-G 22621 #1 was drilled to a depth of 7,020 feet and found 148 feet of net productive pay in eight commercial sands. Bois d'Arc is currently drilling three offshore wells and expects to drill an additional three wells by the end of the year.

This press release may contain "forward-looking statements" as that term is defined in the Private Securities Litigation Reform Act of 1995. Such statements are based on management's current expectations and are subject to a number of factors and uncertainties which could cause actual results to differ materially from those described herein. Although the Company believes that the expectations in such statements to be reasonable, there can be no assurance that such expectations will prove to be correct.

Comstock Resources, Inc. is a growing independent energy company based in Frisco, Texas and is engaged in oil and gas acquisitions, exploration and development primarily in Texas, Louisiana and the Gulf of Mexico. The company's stock is traded on the New York Stock Exchange under the symbol CRK.

                           COMSTOCK RESOURCES, INC.
                              OPERATING RESULTS
                   (In thousands, except per share amounts)

                                 Three Months Ended       Nine Months Ended
                                     September 30,            September 30,
                                   2004         2003        2004        2003
    Oil and gas sales           $ 78,353     $ 56,866    $205,622    $182,603
    Operating expenses:
        Oil and gas operating     15,409       11,812      40,515      33,708
        Exploration                9,400        1,225      14,579       3,366
        Depreciation, depletion
         and amortization         20,503       15,163      52,040      44,867
        General and
         administrative, net       3,665        1,508       9,637       4,983
            Total operating
             expenses             48,977       29,708     116,771      86,924

    Income from operations        29,376       27,158      88,851      95,679
    Other income (expenses):
        Interest income               46           16          80          59
        Other income                  43           73         129         167
        Interest expense          (4,803)      (7,370)    (15,594)    (22,648)
        Loss from early
         extinguishment of debt      ---          ---     (19,599)        ---
        Loss on derivatives         (553)         ---        (553)         (3)
        Formation costs           (1,641)         ---      (1,641)        ---
        Minority interests
         in net income            (3,221)         ---      (3,221)        ---
            Total other income
             (expenses)          (10,129)      (7,281)    (40,399)    (22,425)
    Income before income taxes
     and cumulative effect
     of change in accounting
     principle                    19,247       19,877      48,452      73,254
    Provision for income taxes    (6,929)      (6,957)    (17,443)    (25,639)
    Income before cumulative
     effect of change in
     accounting principle         12,318       12,920      31,009      47,615
    Cumulative effect of change
     in accounting principle,
     net of income taxes             ---          ---         ---         675
    Net income                    12,318       12,920      31,009      48,290
    Preferred stock dividends        ---         ---        ---        (573)
    Net income attributable
     to common stock            $ 12,318     $ 12,920    $ 31,009    $ 47,717

    Net income per share before
     cumulative change in
     accounting principle:
            Basic                 $ 0.36       $ 0.38      $ 0.91      $ 1.50
            Diluted               $ 0.34       $ 0.36      $ 0.86      $ 1.36

    Net income per share:
            Basic                 $ 0.36       $ 0.38      $ 0.91      $ 1.52
            Diluted               $ 0.34       $ 0.36      $ 0.86      $ 1.38



    Weighted average common and
     common stock equivalent
     shares outstanding:
            Basic                  34,204      33,562      34,091      31,336
            Diluted                35,979      35,398      36,037      34,964


                           COMSTOCK RESOURCES, INC.
                              OPERATING RESULTS
                   (In thousands, except per share amounts)

                                 Three Months Ended       Nine Months Ended
                                     September 30,            September 30,
                                   2004         2003        2004        2003
    Cash flow from operations:
        Net cash provided by
         operating activities   $ 61,729     $ 50,298    $129,548    $119,109
        Increase (decrease)
         in accounts receivable   (1,363)      (4,806)     (6,036)      6,583
        Increase (decrease) in
         other current assets      1,641       (1,426)        802        (213)
        Decrease (increase) in
         accounts payable and
         accrued expenses         (5,370)      (7,884)     15,226      (3,971)
            Cash flow from
             operations         $ 56,637     $ 36,182    $139,540    $121,508

    EBITDAX:
        Income before
         cumulative effect
         of change in
         accounting principle   $ 12,318     $ 12,920    $ 31,009    $ 47,615
        Interest expense           4,803        7,370      15,594      22,648
        Loss from early
         extinguishment of debt      ---          ---      19,599         ---
        Income tax expense         6,929        6,957      17,443      25,639
        Depreciation, depletion
         and amortization         20,503       15,163      52,040      44,867
        Stock-based compensation   1,118          120       3,494         239
        Formation costs            1,641          ---       1,641         ---
        Minority interests
         in net income             3,221          ---       3,221         ---
        Exploration expense        9,400        1,225      14,579       3,366
        Unrealized losses
         from derivatives            553          ---         553           3
            EBITDAX             $ 60,486     $ 43,755    $159,173    $144,377


                                                  As of September 30,
                                                   2004          2003
            Balance Sheet Data:
                Current assets                  $ 75,484      $ 50,362
                Property and equipment, net      862,645       683,824
                Other                             12,600         6,329
                    Total assets                $950,729      $740,515

                Current liabilities             $ 64,173      $ 54,487
                Long-term debt                   381,000       311,002
                Other                            173,216        94,923
                Stockholders' equity             332,340       280,103
                    Total liabilities
                     and stockholders' equity   $950,729      $740,515


                           COMSTOCK RESOURCES, INC.
                        CONSOLIDATED OPERATING RESULTS
                   (In thousands, except per unit amounts)

                For the Three Months ended September 30, 2004

                                       Comstock
                                      Resources (A)  Bois d'Arc  Consolidated
    Oil production (thousand barrels)       107            447            554
    Gas production (million
     cubic feet - Mmcf)                   6,233          3,150          9,383
    Total production (Mmcfe)              6,875          5,832         12,707

    Oil sales                           $ 4,539       $ 18,963       $ 23,502
    Gas sales                            36,058         18,793         54,851
        Total oil and gas sales        $ 40,597       $ 37,756       $ 78,353

    Average oil price (per barrel)      $ 42.46        $ 42.46        $ 42.46
    Average gas price
     (per thousand cubic feet - Mcf)     $ 5.79         $ 5.97         $ 5.85
    Average price (per Mcf equivalent)   $ 5.90         $ 6.47         $ 6.17
    Lifting cost                        $ 8,117        $ 7,292       $ 15,409
    Lifting cost (per Mcf equivalent)    $ 1.18         $ 1.25         $ 1.21

    Development and
     exploration expenditures          $ 19,405        $ 19,485      $ 38,890


                 For the Nine Months ended September 30, 2004

                                       Comstock
                                      Resources (A)  Bois d'Arc  Consolidated
    Oil production (thousand barrels)       969             447         1,416
    Gas production (million
     cubic feet - Mmcf)                  23,051           3,150        26,201
    Total production (Mmcfe)             28,865           5,832        34,697

    Oil sales                          $ 35,783        $ 18,963      $ 54,746
    Gas sales                           132,083          18,793       150,876
        Total oil and gas sales        $167,866        $ 37,756      $205,622

    Average oil price (per barrel)      $ 36.93         $ 42.42       $ 38.67
    Average gas price
     (per thousand cubic feet - Mcf)     $ 5.73          $ 5.97        $ 5.76
    Average price (per Mcf equivalent)   $ 5.82          $ 6.47        $ 5.93
    Lifting cost                       $ 33,223        $  7,292      $ 40,515
    Lifting cost (per Mcf equivalent)    $ 1.15          $ 1.25        $ 1.17

    Development and exploration
     expenditures                      $ 91,525         $ 19,485     $111,010

     (A) Excludes Bois d'Arc Energy LLC.


                           COMSTOCK RESOURCES, INC.
        REGIONAL OPERATING RESULTS (EXCLUDING BOIS D'ARC ENERGY, LLC)
                   (In thousands, except per unit amounts)

                For the Three Months ended September 30, 2004

                                      East Texas/
                                         North     Southeast
                                       Louisiana     Texas      Other    Total
    Oil production (thousand barrels)         19          55       33      107
    Gas production (million cubic
     feet - Mmcf)                          2,263       2,500    1,470    6,233
    Total production (Mmcfe)               2,377       2,830    1,668    6,875

    Oil sales                             $  831      $2,330   $1,378   $4,539
    Gas sales                             12,084      15,047    8,927   36,058
        Total oil and gas sales          $12,915     $17,377  $10,305  $40,597

    Average oil price (per barrel)        $43.74      $42.36   $41.76   $42.46
    Average gas price (per thousand
     cubic feet - Mcf)                     $5.34       $6.02    $6.07    $5.79
    Average price (per Mcf equivalent)     $5.43       $6.14    $6.18    $5.91
    Lifting cost                          $2,860      $2,981   $2,276   $8,117
    Lifting cost (per Mcf equivalent)      $1.20       $1.05    $1.36    $1.18

    Development and exploration
     expenditures                         $7,134        $857  $11,414  $19,405


                 For the Nine Months ended September 30, 2004

                                     East Texas/
                           Gulf of      North     Southeast
                           Mexico     Louisiana     Texas     Other     Total

    Oil production
     (thousand barrels)        637           68        176       88       969
    Gas production
     (million cubic
     feet - Mmcf)            3,594        7,144      7,593    4,720    23,051
    Total production
     (Mmcfe)                 7,417        7,552      8,649    5,248    28,866

    Oil sales              $23,233       $2,518     $6,670   $3,362   $35,783
    Gas sales               22,518       38,842     44,604   26,119   132,083
        Total oil and
         gas sales         $45,751      $41,360    $51,274  $29,481  $167,866

    Average oil price
     (per barrel)           $36.47       $37.03     $37.90   $38.20    $36.93
    Average gas price
     (per thousand cubic
     feet - Mcf)             $6.27        $5.44      $5.87    $5.53     $5.73
    Average price
     (per Mcf equivalent)    $6.17        $5.48      $5.93    $5.62     $5.82
    Lifting cost           $10,431       $8,252     $8,223   $6,317   $33,223
    Lifting cost
     (per Mcf equivalent)    $1.41        $1.09      $0.95    $1.20     $1.15

    Development and
     exploration
     expenditures          $53,536      $11,059     $5,472  $21,458   $91,525

SOURCE Comstock Resources, Inc.

CONTACT:
Roland O. Burns
Sr. Vice President and Chief Financial Officer
Comstock Resources, Inc.
+1-972-668-8800

http://www.comstockresources.com