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 2007 Financial and Operating Results

FRISCO, Texas, Nov. 5 /PRNewswire-FirstCall/ -- Comstock Resources, Inc. ("Comstock" or the "Company") (NYSE: CRK) today reported financial and operating results for the quarter and nine months ended September 30, 2007.

Financial Results for the Three Months and Nine Months Ended September 30, 2007

Comstock reported net income of $16.4 million or 37 cents per diluted share for the three months ended September 30, 2007 as compared to 2006's third quarter net income of $17.0 million or 39 cents per diluted share. The 2006 results include a $1.2 million unrealized gain on derivative financial instruments. Without this gain Comstock would have had net income of $16.3 million or 37 cents per diluted share. The third quarter results reflect strong production growth from the Company's successful drilling activities. Comstock's production in the third quarter of 2007 increased 35% to 23.1 billion cubic feet equivalent of natural gas ("Bcfe") as compared to production of 17.1 Bcfe in the third quarter of 2006. Onshore production has increased 38% and offshore production was up 31% from the third quarter of 2006. The third quarter average daily production rate of 251 million cubic feet of natural gas equivalent ("Mmcfe") also has increased 6% from the second quarter 2007 production rate of 236 Mmcfe per day. Oil prices also improved from the third quarter of 2006. Realized oil prices in the third quarter of 2007 averaged $72.57 per barrel, 10% higher than the $65.95 per barrel in 2006's third quarter. Natural gas prices realized in the third quarter of 2007 averaged $6.35 per Mcf, 4% lower than the $6.63 per Mcf for 2006. The 35% production increase caused third quarter 2007's oil and gas sales to increase 32% to $171.1 million from 2006's third quarter sales of $129.3 million. Operating cash flow (before changes in working capital accounts) generated by Comstock in 2007's third quarter of $115.9 million increased 30% over 2006's third quarter cash flow of $89.3 million. EBITDAX or earnings before interest, taxes, depreciation, depletion, amortization, exploration expense and other noncash expenses increased 35% to $133.2 million in 2007's third quarter over 2006's third quarter EBITDAX of $98.8 million.

Comstock reported net income of $47.2 million or $1.05 per diluted share for the nine months ended September 30, 2007 as compared to 2006's net income of $62.3 million or $1.42 per diluted share. The 2006 results include a $11.3 million unrealized gain on derivative financial instruments. Without this gain, Comstock would have had net income of $54.7 million or $1.25 per diluted share.

Financial results for the first nine months of 2007 also reflect the Company's strong production growth in 2007. Comstock's production in the first nine months of 2007 increased 32% to 64.6 Bcfe as compared to production of 49.1 Bcfe in the first nine months of 2006. Onshore production has increased 25% and offshore production was up 40% over the first nine months of 2006. Realized oil prices in the first nine months of 2007 averaged $63.45 per barrel, slightly above the $63.06 per barrel realized in 2006. The production gains and higher crude oil prices for the first nine months of 2007 were offset in part by lower natural gas prices. The Company's realized natural gas price averaged $6.93 per Mcf in 2007's first nine months, 3% lower than the $7.13 per Mcf in 2006's first nine months. Oil and gas sales of $491.3 million for the first nine months of 2007 increased 28% from 2006's first nine months sales of $385.2 million. Operating cash flow (before changes in working capital accounts) generated by Comstock in 2007's first nine months of $343.7 million increased 28% from 2006's first nine months cash flow of $267.7 million. EBITDAX was $388.0 million in 2007's first nine months, a 32% increase over 2006's first nine months EBITDAX of $294.7 million.

Nine Months 2007 Drilling Results

Comstock also announced the results to date of its 2007 drilling program. In the first nine months of 2007 Comstock drilled 142 wells (111.2 net). One hundred twenty-nine of the wells drilled were successful and thirteen were dry holes.

Comstock has spent $287.0 million during the first nine months of 2007 for its onshore acquisition, exploration and development activities, comprised of $31.2 million for acquisitions of producing properties, $255.6 million in capital expenditures for lease acquisition, drilling and other development activity and $0.2 million for seismic data acquisition and other geologic and geophysical costs. During the last quarter of 2007, the Company expects to make an additional $74.0 million in capital expenditures on its onshore properties.

Onshore, Comstock drilled 124 (97.5 net) development wells in the first nine months of 2007 with 122 (95.8 net) being successful. Of the four (2.7 net) onshore exploratory wells, one (0.6 net) was successful. Comstock drilled 95 successful wells (76.0 net) in its East Texas and North Louisiana region which have been tested at an average per well initial production rate of 1.3 Mmcfe per day. At September 30, 2007 Comstock had six additional wells in this region that were being drilled which are part of Comstock's 125 well drilling program planned in this region for 2007. Production in this region has increased 37% in the first nine months of 2007 as compared to the first nine months of 2006 as a result of this drilling program.

In South Texas, Comstock drilled eighteen successful wells (12.5 net) and one (0.1 net) unsuccessful well during the first nine months of 2007. The successful wells had an average per well initial production rate of 5.9 Mmcfe per day. Six of the successful wells were in the Las Hermanitas field in Duval County, Texas, five were in the Javelina Field in Hidalgo County, four were in the Company's Ball Ranch field, two were in the Double A Wells field and one was in the Tom East field. Comstock had two rigs drilling in this region on September 30, 2007.

Comstock drilled thirteen wells (11.5 net) in Mississippi during the first nine months of 2007, eleven of which were successful. Six of these wells were tested at an average per well initial production rate of 184 barrels of oil per day and two wells tested at 1.7 Mmcf of natural gas per day. Comstock also had one (0.2 net) successful well in the San Juan Basin.

Comstock's offshore operations are conducted by its 49% owned subsidiary, Bois d'Arc Energy, Inc. (NYSE: BDE) ("Bois d'Arc"). Bois d'Arc spent $172.1 million during the first nine months of 2007 for its exploration and development activities, comprised of $167.1 million in capital expenditures for lease acquisition, drilling, facilities and other development activity and $5.0 million for seismic data acquisition and other geologic and geophysical costs. Since the beginning of 2007, Bois d'Arc has drilled six (5.6 net) successful wells out of a total of fourteen (11.0 net) wells drilled. Despite the lower drilling success rate, Bois d'Arc has had successful results from its exploration focused drilling program. Bois d'Arc estimates that 2007 discoveries and the performance of its M-8 Sand water flood project at its Ship Shoal 113 unit have added in excess of 100 Bcfe of net proved reserves in 2007. During the last quarter of 2007, Bois d'Arc expects to make an additional $48.0 million in capital expenditures. Bois d'Arc is currently drilling a development well in the Ship Shoal 113 Unit and will then drill an 18,500 foot well to test its "Chinook" prospect in South Pelto block 21.

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 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.
                        CONSOLIDATED OPERATING RESULTS
                   (In thousands, except per share amounts)

                                 Three Months Ended        Nine Months Ended
                                   September 30,             September 30,
                                 2007        2006         2007         2006

    Oil and gas sales        $  171,074  $  129,251   $  491,309  $  385,153
    Operating expenses:
      Oil and gas
       operating                 34,005      26,904       91,268      78,220
      Exploration                 5,710       8,069       36,709      16,662
      Depreciation,
       depletion and
       amortization              62,420      40,709      178,887     104,457
      Impairment                    826       1,389          826      10,169
      General and
       administrative             8,676       7,370       26,540      22,738

        Total operating
         expenses               111,637      84,441      334,230     232,246

    Income from
     operations                  59,437      44,810      157,079     152,907

    Other income (expenses):
      Interest income               410         258        1,041         724
      Other income                  154         187          505         616
      Interest expense          (11,225)     (6,733)     (29,880)    (18,322)
      Gain on derivatives             -       1,180            -      10,608

        Total other income
         (expenses)             (10,661)     (5,108)     (28,334)     (6,374)

    Income before income
     taxes and minority
     interest                    48,776      39,702     128,745      146,533
    Provision for income
     taxes                      (21,570)    (16,662)    (55,955)     (61,847)
    Minority interest in
     earnings of Bois d'Arc
     Energy                     (10,778)     (6,004)    (25,587)     (22,433)

    Net income               $   16,428  $   17,036   $  47,203   $   62,253

    Net income per share:
      Basic                  $     0.38  $     0.40   $    1.09   $     1.48
      Diluted                $     0.37  $     0.39   $    1.05   $     1.42

    Weighted average common
     and common stock
     equivalent shares
     outstanding:
      Basic                      43,379      42,243      43,372       42,128
      Diluted                    44,434      43,553      44,345       43,505



                           COMSTOCK RESOURCES, INC.
                        CONSOLIDATED OPERATING RESULTS
                                (In thousands)

                                 Three Months Ended        Nine Months Ended
                                   September 30,             September 30,
                                 2007        2006         2007         2006

    Cash flow from
     operations:
      Net cash provided
       by operating
       activities            $   97,332  $   98,236   $ 324,885   $  274,300
      Excess tax benefit
       from stock-based
       compensation                   2           -         602          922
      Increase (decrease)
       in accounts
       receivable               (14,183)      2,366       1,230      (10,774)
      Increase (decrease)
       in other current
       assets                        24     (10,560)      2,588          139
      Decrease (increase)
       in accounts payable
       and accrued expenses      32,735        (763)     14,346        3,153
        Cash flow from
         operations          $  115,910  $   89,279   $ 343,651   $  267,740

    EBITDAX:
      Net income             $   16,428  $   17,036   $  47,203   $   62,253
      Interest expense           11,225       6,733      29,880       18,322
      Income tax expense         21,570      16,662      55,955       61,847
      Depreciation,
       depletion and
       amortization              62,420      40,709     178,887      104,457
      Impairment                    826       1,389         826       10,169
      Minority interest in
       earnings of Bois d'Arc
       Energy                    10,778       6,004      25,587       22,433
      Stock-based
       compensation               4,280       3,342      12,910        9,834
      Exploration expense         5,710       8,069      36,709       16,662
      Unrealized gain on
       derivatives                    -      (1,180)          -      (11,311)
        EBITDAX              $  133,237  $   98,764   $ 387,957   $  294,666


                                                    As of September 30,
                                                     2007          2006

    Balance Sheet Data:
      Cash and cash equivalents                  $   17,032    $   27,084
      Other current assets                           93,857        78,089
      Property and equipment, net                 2,020,736     1,682,758
      Other                                           4,734         4,959
        Total assets                             $2,136,359    $1,792,890

      Current liabilities                        $  132,878    $  122,899
      Long-term debt                                597,000       455,000
      Deferred income taxes                         356,050       305,062
      Asset retirement obligation                    60,436        44,333
      Minority interest in
       Bois d'Arc Energy                            251,443       212,683
      Stockholders' equity                          738,552       652,913
        Total liabilities and
         stockholders' equity                    $2,136,359    $1,792,890



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

                            For the Three Months Ended September 30, 2007
                                                Bois d'Arc
                                 Onshore(1)       Energy            Total
    Oil production
     (thousand barrels)              260             448               708
    Gas production
     (million cubic feet
     -- Mmcf)                     10,612           8,241            18,853
    Total production
     (Mmcfe)                      12,170          10,930            23,100

    Oil sales                   $ 16,628        $ 34,738          $ 51,366
    Gas sales                     66,459          53,249           119,708
        Total oil and gas
         sales                  $ 83,087        $ 87,987          $171,074

    Average oil price
     (per barrel)               $  64.06        $  77.50          $  72.57
    Average gas price
     (per thousand cubic
     feet -- Mcf)               $   6.26        $   6.46          $   6.35
    Average price (per
     Mcf equivalent)            $   6.83        $   8.05          $   7.41
    Lifting cost                $ 17,030        $ 16,975          $ 34,005
    Lifting cost (per
     Mcf equivalent)            $   1.40        $   1.55          $   1.47
    Oil and Gas Capital
     Expenditures               $ 84,669        $ 44,905          $129,574




                            For the Three Months Ended September 30, 2006
                                                Bois d'Arc
                                 Onshore(1)       Energy            Total
    Oil production
     (thousand barrels)              231             370               601
    Gas production
     (million cubic feet
     -- Mmcf)                      7,409           6,106            13,515
    Total production
     (Mmcfe)                       8,792           8,328            17,120

    Oil sales                   $ 13,696        $ 25,935          $ 39,631
    Gas sales                     48,559          41,061            89,620
        Total oil and gas
         sales                  $ 62,255        $ 66,996          $129,251

    Average oil price
     (per barrel)               $  59.42        $  70.01          $  65.95
    Average gas price
     (per thousand cubic
     feet -- Mcf)               $   6.55        $   6.72          $   6.63
    Average price (per
     Mcf equivalent)            $   7.08        $   8.04          $   7.55
    Lifting cost                $ 13,366        $ 13,538          $ 26,904
    Lifting cost (per
     Mcf equivalent)            $   1.52        $   1.63          $   1.57
     Oil and Gas Capital
     Expenditures               $120,656        $ 77,500          $198,156



                             For the Nine Months Ended September 30, 2007
                                                Bois d'Arc
                                 Onshore(1)       Energy            Total
    Oil production
     (thousand barrels)              766           1,233             1,999
    Gas production
     (million cubic feet
     -- Mmcf)                     28,462          24,136            52,598
    Total production
     (Mmcfe)                      33,056          31,535            64,591

    Oil sales                   $ 42,993        $ 83,844          $126,837
    Gas sales                    193,101         171,371           364,472
        Total oil and gas
         sales                  $236,094        $255,215          $491,309

    Average oil price
     (per barrel)               $  56.15        $  67.99          $  63.45
    Average gas price
     (per thousand cubic
      feet -- Mcf)              $   6.78        $   7.10          $   6.93
    Average price (per
     Mcf equivalent)            $   7.14        $   8.09          $   7.61
    Lifting cost                $ 48,709        $ 42,559          $ 91,268
    Lifting cost (per Mcf
     equivalent)                $   1.47        $   1.35          $   1.41
    Oil and Gas Capital
     Expenditures               $286,804        $167,069          $453,783



                             For the Nine Months Ended September 30, 2006
                                                Bois d'Arc
                                 Onshore(1)       Energy            Total
    Oil production
     (thousand barrels)              696           1,033            1,729
    Gas production
     (million cubic feet
     -- Mmcf)                     22,327          16,388           38,715
    Total production
     (Mmcfe)                      26,501          22,587           49,088

    Oil sales                   $ 39,808        $ 69,215         $109,023
    Gas sales                    156,909         119,221          276,130
        Total oil and gas
         sales                  $196,717        $188,436         $385,153

    Average oil price
     (per barrel)               $  57.22        $  67.00         $  63.06
    Average gas price
     (per thousand cubic
      feet -- Mcf               $   7.03        $   7.27         $   7.13
    Average price (per
     Mcf equivalent)            $   7.42        $   8.34         $   7.85
    Lifting cost                $ 40,421        $ 37,799         $ 78,220
    Lifting cost (per Mcf
     equivalent)                $   1.53        $   1.67         $   1.59
    Oil and Gas Capital
     Expenditures               $212,938        $191,798         $404,736


    (1)  Includes the onshore results of operations of Comstock Resources,
         Inc.



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

                                For the Three Months Ended September 30, 2007
                                  East Texas/
                                     North        South                Total
                                   Louisiana      Texas     Other     Onshore
   Oil production
    (thousand barrels)                 37           51        172        260
   Gas production (million
    cubic feet -- Mmcf)             6,395        3,426        791     10,612
   Total production (Mmcfe)         6,616        3,735      1,819     12,170

   Oil sales                     $  2,610     $  3,820   $ 10,198   $ 16,628
   Gas sales                       38,802       22,919      4,738     66,459
       Total oil and gas
        sales                    $ 41,412     $ 26,739   $ 14,936   $ 83,087

   Average oil price
    (per barrel)                 $  70.54     $  74.90   $  59.29   $  64.06
   Average gas price
    (per thousand cubic
     feet -- Mcf)                $   6.07     $   6.69   $   5.99   $   6.26
   Average price (per Mcf
    equivalent)                  $   6.26     $   7.16   $   8.21   $   6.83
   Lifting cost(1)               $  7,822     $  4,276   $  4,932   $ 17,030
   Lifting cost (per
    Mcf equivalent)              $   1.18     $   1.14   $   2.71   $   1.40

   Oil and Gas Capital
    Expenditures:
     Acquisitions                $      -     $   (776)  $      -   $   (776)
     Leasehold costs                2,266          460         75      2,801
     Exploratory drilling               -        2,607        229      2,836
     Development drilling          48,045       22,333      6,971     77,349
     Other development                808          642      1,009      2,459
       Total                     $ 51,119     $ 25,266   $  8,284   $ 84,669


                                For the Three Months Ended September 30, 2006
                                  East Texas/
                                     North        South                Total
                                   Louisiana      Texas     Other     Onshore
   Oil production
    (thousand barrels)                 29           51        151        231
   Gas production (million
    cubic feet -- Mmcf)             4,507        2,065        837      7,409
   Total production (Mmcfe)         4,679        2,371      1,742      8,792

   Oil sales                     $  1,906     $  3,498   $  8,292   $ 13,696
   Gas sales                       28,737       14,625      5,197     48,559
       Total oil and gas
        sales                    $ 30,643     $ 18,123   $ 13,489   $ 62,255

   Average oil price
    (per barrel)                 $  65.72     $  68.59   $  54.91   $  59.42
   Average gas price
    (per thousand cubic
     feet -- Mcf)                $   6.38     $   7.08   $   6.61   $   6.55
   Average price (per Mcf
    equivalent)                  $   6.55     $   7.64   $   7.74   $   7.08
   Lifting cost(1)               $  5,568     $  3,437   $  4,361   $ 13,366
   Lifting cost (per
    Mcf equivalent)              $   1.19     $   1.45   $   2.50   $   1.52

   Oil and Gas Capital
    Expenditures:
     Acquisitions                $      -     $ 67,263   $      -   $ 67,263
     Leasehold costs                  259          882        689      1,830
     Exploratory drilling               -            -          -          -
     Development drilling          39,066        6,296        732     46,094
     Other development              3,149          353      1,967      5,469
       Total                     $ 42,474     $ 74,794   $  3,388   $120,656


    (1)  Includes production taxes of $4,009 and $2,487 for the three months
         ended September 30, 2007 and 2006, respectively.



                                  For the Nine Months Ended September 30, 2007
                                  East Texas/
                                     North        South                Total
                                    Louisiana      Texas     Other     Onshore
    Oil production
     (thousand barrels)                122          158        486        766
    Gas production (million
     cubic feet -- Mmcf)            17,848        8,426      2,188     28,462
    Total production (Mmcfe)        18,578        9,375      5,103     33,056

   Oil sales                      $  7,500     $ 10,121   $ 25,372   $ 42,993
   Gas sales                       118,793       60,310     13,998    193,101
       Total oil and gas
        sales                     $126,293     $ 70,431   $ 39,370   $236,094

    Average oil price
     (per barrel)                 $  61.48     $  64.06   $  52.21    $  56.15
    Average gas price
     (per thousand cubic
     feet -- Mcf)                 $   6.66     $   7.16   $   6.40    $   6.78
    Average price (per Mcf
     equivalent)                  $   6.80     $   7.51   $   7.72    $   7.14
    Lifting cost(2)               $ 22,817     $ 12,060   $ 13,832    $ 48,709
    Lifting cost (per
     Mcf equivalent)              $   1.23     $   1.29   $   2.71    $   1.47

    Oil and Gas Capital
     Expenditures:
      Acquisitions                $      -     $ 31,189   $      -    $ 31,189
      Leasehold costs                2,801        1,965      2,780       7,546
      Exploratory drilling               -        7,994      2,430      10,424
      Development drilling         159,139       49,818     22,913     231,870
      Other development              1,822        1,627      2,326       5,775
        Total                     $163,762     $ 92,593   $ 30,449    $286,804


                                  For the Nine Months Ended September 30, 2006
                                  East Texas/
                                     North        South                Total
                                   Louisiana      Texas     Other     Onshore
    Oil production
    (thousand barrels)                 89          164        443         696
    Gas production (million
    cubic feet -- Mmcf)            13,075        6,728      2,524      22,327
   Total production (Mmcfe)        13,609        7,715      5,177      26,501

   Oil sales                     $  5,637     $ 10,785   $ 23,386    $ 39,808
   Gas sales                       89,802       50,415     16,692     156,909
        Total oil and gas
       sales                     $ 95,439     $ 61,200   $ 40,078    $196,717

    Average oil price
    (per barrel)                 $  63.34     $  65.76   $  52.79    $  57.22
    Average gas price
     (per thousand cubic
    feet -- Mcf)                 $   6.87     $   7.49   $   6.21    $   7.03
    Average price (per Mcf
    equivalent)                  $   7.01     $   7.93   $   7.74    $   7.42
   Lifting cost(2)               $ 17,229     $ 10,770   $ 12,422    $ 40,421
    Lifting cost (per
    Mcf equivalent)              $   1.27     $   1.40   $   2.40    $   1.53

    Oil and Gas Capital
     Expenditures:
     Acquisitions                $    912     $ 67,263   $      -    $ 68,175
     Leasehold costs                  493        1,067      1,823       3,383
     Exploratory drilling               -           75          -          75
     Development drilling          91,525       11,903     20,488     123,916
     Other development             11,320          996      5,073      17,389
       Total                     $104,250     $ 81,304   $ 27,384    $212,938

    (2)  Includes production taxes of $10,511 and $8,793 for the nine months
         ended September 30, 2007 and 2006, respectively.


SOURCE Comstock Resources, Inc.

CONTACT: Roland O. Burns, Sr. Vice President and Chief Financial Officer
of Comstock Resources, Inc., +1-972-668-8800
Web site: http://www.comstockresources.com
(CRK BDE)