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 2008 Financial and Operating Results

FRISCO, Texas, Nov. 3 /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, 2008. The sale of Bois d'Arc Energy, Inc. ("Bois d'Arc") to Stone Energy Corporation ("Stone") (NYSE: SGY), including Comstock's stake in Bois d'Arc, was completed on August 28, 2008, which resulted in an after tax gain to Comstock of $158.1 million ($3.45 per diluted share) being recognized in the quarter. This gain and the operating results of Bois d'Arc are reflected as discontinued operations in the Company's financial statements.

Financial Results for the Three Months and Nine Months Ended September 30, 2008

Comstock reported record net income of $224.6 million or $4.91 per diluted share for the third quarter of 2008 as compared to 2007's third quarter net income of $16.4 million or $0.37 per diluted share. Excluding the gain from the sale of the Company's interest in Bois d'Arc and the net income attributable to the Company's ownership in Bois d'Arc, Comstock's income from continuing operations was $54.8 million or $1.20 per diluted share as compared to income from continuing operations of $10.1 million or $0.23 per diluted share for the third quarter of last year.

Third quarter operating results reflect higher market prices for oil and natural gas combined with strong production growth from Comstock's onshore operations. Comstock's production from its continuing onshore operations in the third quarter of 2008 increased 23% to 15.0 billion cubic feet equivalent of natural gas ("Bcfe") as compared to production of 12.2 Bcfe in the third quarter of 2007. The third quarter average daily production rate of 163 million cubic feet of natural gas equivalent ("Mmcfe") decreased 3% from the second quarter 2008 production rate of 168 Mmcfe per day mainly due to the sales of certain non-core oil and gas properties completed in the second and third quarters of this year. Comstock's realized oil prices in the third quarter of 2008 averaged $105.15 per barrel, 64% higher than the $64.06 per barrel in 2007's third quarter. Oil prices in the third quarter of 2008 were comparable with the $105.16 per barrel realized during the second quarter of 2008. Natural gas prices realized in the third quarter of 2008 averaged $10.16 per Mcf, 62% higher than the $6.26 per Mcf for 2007. Natural gas prices in the third quarter of 2008 were slightly below the $10.51 per Mcf realized during the second quarter of 2008. The 23% production increase and higher commodity prices caused third quarter 2008's oil and gas sales to increase 97% to $163.9 million from 2007's third quarter sales of $83.1 million. Operating cash flow (before changes in working capital accounts) generated by Comstock's continuing operations in 2008's third quarter of $133.0 million increased 152% over 2007's third quarter operating cash flow of $52.8 million. EBITDAX, or earnings before interest, taxes, depreciation, depletion, amortization, exploration expense and other noncash expenses from continuing operations, increased 119% to $138.9 million in 2008's third quarter over 2007's third quarter EBITDAX from continuing operations of $63.3 million.

Comstock reported net income of $348.3 million or $7.65 per diluted share for the nine months ended September 30, 2008 as compared to 2007's net income of $47.2 million or $1.05 per diluted share. Income from continuing operations for this period was $154.6 million or $3.40 per diluted share as compared to income from continuing operations of $32.5 million or $0.73 per diluted share for the same period in 2007.

Financial results for the first three quarters of 2008 also reflect higher oil and natural gas prices and the Company's strong production growth in 2008. Comstock's continuing onshore production in the first nine months of 2008 increased 36% to 44.9 Bcfe as compared to production of 33.1 Bcfe in the first nine months of 2007. Realized oil prices in the first nine months of 2008 averaged $97.74 per barrel, 74% higher than the $56.15 per barrel realized in 2007. Natural gas prices in the first nine months of 2008 averaged $9.65 per Mcf, or 42% higher than the $6.78 per Mcf realized in 2007. Oil and gas sales of $463.6 million for the first nine months of 2008 increased 96% from 2007's first nine months sales of $236.1 million. Operating cash flow (before changes in working capital accounts) generated by Comstock's continuing operations in 2008's first nine months of $358.8 million increased 135% from 2007's first nine months cash flow from continuing operations of $152.6 million. EBITDAX from continuing operations was $387.2 million in 2008's first nine months, a 117% increase over 2007's first nine months EBITDAX from continuing operations of $178.5 million.

The operations of Bois d'Arc are reflected as discontinued operations due to sale of the Company's stake in Bois d'Arc to Stone, which was completed on August 28, 2008. The Company's income attributable to the discontinued operations of Bois d'Arc was $11.8 million or 26 cents per diluted share in the third quarter of 2008 as compared to $6.3 million (14 cents per diluted share) in the third quarter of 2007. For the nine months ended September 30, 2008, Bois d'Arc contributed $35.7 million or 77 cents per diluted share to net income as compared to $14.7 million or 32 cents per diluted share for the same period in 2007. Comstock received $439.9 million in cash and 5,317,069 shares of Stone common stock for its stake in Bois d'Arc. Comstock reported an after tax gain on the sale in the three months and nine months ended September 30, 2008 of $158.1 million or $3.45 and $3.48 per diluted share for the three and nine months ended September 30, 2008, respectively.

The 2008 third quarter financial results also include a $5.4 million gain ($3.5 million after tax or 8 cents per diluted share) on the previously announced sales of certain properties for $16.4 million which closed in August and September 2008. The properties include Comstock's interests in the East White Point and Markham fields in South Texas. The estimated proved reserves attributable to the sold properties is 15.3 Bcfe. Production in 2008 attributable to Comstock's interest in these properties was 0.8 Mmcfe per day.

Nine Months 2008 Onshore Drilling Results

Comstock also announced the results of its 2008 onshore drilling program. In the first nine months of 2008 Comstock drilled 112 wells (59.7 net). 110 (58.9 net) of the wells drilled were successful and two (0.8 net) were dry holes.

Comstock drilled 96 successful wells (49.5 net) in its East Texas / North Louisiana region which have been tested at an average per well initial production rate of 2.7 Mmcfe per day. Wells drilled in the first nine months of 2008 include 35 wells (10.1 net) drilled in the Hico Knowles -- Terryville area of North Louisiana. Thirty-two of these wells have been completed and had initial production rates which have averaged 3.7 Mmcfe per day. Comstock has also drilled 33 wells (26.1 net) in its Logansport field in North Louisiana. Twenty-nine of these wells have been completed with initial production rates which averaged 1.5 Mmcfe per day. Comstock's 2008 drilling program in this region includes four successful horizontal Cotton Valley wells drilled in its Waskom and Blocker fields in Harrison County, Texas. These wells have a per well average initial production rate of 7.5 Mmcfe per day. Comstock's average working interest in these wells is 83%.

Other activity in the East Texas / North Louisiana region relates to the Company's emerging Haynesville shale play. Comstock estimates that it now has 85,392 (70,004 net) acres that are prospective for Haynesville shale development in this region. The Company has four horizontal wells in process to begin the commercial development of this play. The BSMC LA 7 H #1 well in the Toledo Bend North field has been drilled to a vertical depth of 11,750 feet with a completed lateral length of 4,300 feet. A ten stage frac is currently underway to complete this well. Comstock has a 88% working interest in this well. The Bogue A#6 H well has been drilled in the Waskom field to a vertical depth of 11,400 feet, with plans to drill and complete a 4,000 foot lateral extension of this well starting in December, 2008. The Company has a 100% working interest in this well. The Gamble #24-1 H well in the Logansport field has reached final vertical depth at 12,100 feet and the rig is preparing to drill a 3,500 foot lateral portion of this well. The Company has a 22% working interest in this well. The Collins LA #15 H well in Logansport has also been drilled to total vertical depth of 10,336 feet and drilling of the 4,000 lateral portion of this well is also in progress. Comstock has a 100% working interest in this well.

In South Texas, Comstock drilled 11 development wells (8.8 net), all but one (0.3 net) of which were successful, and two (0.9 net) exploratory wells, one (0.4 net) of which was successful, during the first nine months of 2008. The successful wells had an average per well initial production rate of 3.8 Mmcfe per day. Three of the successful wells were in the Las Hermanitas field in Duval County, Texas, five were in the Javelina Field in Hidalgo County, two were in the Ball Ranch field, and one was in the Lorenz Ranch field.

Comstock also had two (0.3 net) successful wells drilled in the San Juan Basin and one (0.2 net) successful well drilled in the Anadarko Basin during the first nine months of this year.

Comstock spent $309.3 million during the first nine months of 2008 for its acquisition, exploration and development activities related to its continuing onshore operations, consisting of $110.9 million for the acquisition of leases, $195.2 million for development drilling and other development activity and $3.2 million for exploratory drilling. Comstock expects to spend $425.0 million in 2008, including $114.0 million for the acquisition of new leases in the Haynesville shale. These expenditures are expected to be funded with operating cash flow.

Comstock also announced that its bank group led by Bank of Montreal has reaffirmed the Company's $590.0 million borrowing base as of October 29, 2008. Comstock currently has no borrowings outstanding under its $850.0 million revolving bank credit facility which matures on December 15, 2011.

Comstock has planned a conference call for 9:30 a.m. Central Time on Tuesday, November 4, 2008 to discuss the operational and financial results for the third quarter of 2008. Anyone wishing to participate should visit our website at http://www.comstockresources.com for a live web cast or dial 1-866-578-5801 and provide access code 30978612 when prompted. If you are unable to participate in the original conference call, a web replay will be available approximately 24 hours following the completion of the call on Comstock's website at http://www.comstockresources.com. The web replay will be available for approximately one week.

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 and Louisiana. 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,
                                     2008       2007        2008       2007

Revenues:

Oil and gas sales $163,852 $83,087 $463,595 $236,094

Gain on sales of assets 5,356 - 26,560 -

Operating expenses:

       Oil and gas operating        21,556     17,030      66,120     48,709
       Exploration                   2,794      1,375       5,032      3,651
       Depreciation, depletion
        and amortization            45,943     33,413     131,870     91,021
       Impairment                        -        482           -        482
       General and administrative    7,242      5,663      20,328     17,501

          Total operating expenses  77,535     57,963     223,350    161,364

    Operating income from
     continuing operations          91,673     25,124     266,805     74,730


    Other income (expenses):
       Interest income                 587        256         953        644
       Other income                     29         39          87        116
       Interest expense             (4,751)    (8,772)    (23,248)   (22,832)

          Total other income
           (expenses)               (4,135)    (8,477)    (22,208)   (22,072)

    Income from continuing
     operations before income
     taxes                          87,538     16,647     244,597     52,658

       Provision for income
        taxes                      (32,774)    (6,539)    (90,003)   (20,180)

    Income from continuing
     operations                     54,764     10,108     154,594     32,478

    Income from discontinued
     operations after income

taxes and minority interest 169,853 6,320 193,745 14,725

    Net income                    $224,617    $16,428    $348,339    $47,203

Basic net income per share:

Continuing operations $1.22 $0.23 $3.48 $0.75

Discontinued operations 3.80 0.15 4.36 0.34

                                     $5.02      $0.38       $7.84      $1.09

Diluted net income per share:

Continuing operations $1.20 $0.23 $3.40 $0.73

Discontinued operations 3.71 0.14 4.25 0.32

                                     $4.91      $0.37       $7.65      $1.05
    Weighted average shares
     outstanding:
       Basic                        44,748     43,379      44,448     43,372
       Diluted                      45,759     44,434      45,419     44,345



                           COMSTOCK RESOURCES, INC.
                              OPERATING RESULTS
                                (In thousands)

                                   Three Months Ended      Nine Months Ended
                                      September 30,           September 30,
                                     2008       2007        2008       2007
    OPERATING CASH FLOW:
       Net income from
        continuing operations      $54,764    $10,108    $154,594    $32,478
       Reconciling items:
          Deferred income taxes     32,667      4,794      85,171     16,640
          Dry hole costs and
           lease impairments         1,875      1,182       4,113      3,458

          Depreciation, depletion
           and amortization         45,943     33,413     131,870     91,021

          Gain on sale of assets    (5,356)         -     (26,560)         -
          Impairment                     -        482           -        482
          Debt issuance cost
           amortization                203        203         608        608
          Stock-based compensation   3,252      2,644       8,968      7,905
          Unrealized loss on
           derivatives                (359)         -           -          -
             Operating cash flow   132,989     52,826     358,764    152,592
                Excess tax benefit
                 from stock-based
                 compensation         (173)        (2)     (8,805)      (602)
                (Increase)
                 decrease in
                 accounts
                 receivable         10,578      5,090     (14,738)    (5,749)
                Decrease in other
                 current assets     (7,583)    (2,814)     (8,758)    (2,757)
                Increase (decrease)
                 in accounts
                 payable and
                 accrued expenses   (5,505)   (23,312)      4,573      5,375
                  Net cash
                   provided by
                   operating
                   activities from
                   continuing
                   operations     $130,306    $31,788    $331,036   $148,859

EBITDAX:

       Income from continuing
        operations                 $54,764    $10,108    $154,594    $32,478
       Gain on sales of assets      (5,356)         -     (26,560)         -
       Interest expense              4,751      8,772      23,248     22,832
       Income tax expense           32,774      6,539      90,003     20,180
       Depreciation, depletion and
        amortization                45,943     33,413     131,870     91,021

       Impairment                        -        482           -        482
       Stock-based compensation      3,252      2,644       8,968      7,905
       Exploration                   2,794      1,375       5,032      3,651
                  EBITDAX from
                   continuing
                   operations     $138,922    $63,333    $387,155   $178,549


                                                      As of September 30,
                                                      2008           2007

Balance Sheet Data:

       Cash and cash equivalents                   $118,357         $2,286
       Other current assets                          79,110         49,307
       Marketable securities                        181,858              -
       Property and equipment, net                1,381,289      1,110,706
       Assets of discontinued operations                  -        969,912
       Other                                          3,349          4,148
          Total assets                           $1,763,963     $2,136,359

       Accounts payable and accrued expenses       $282,247        $85,958
       Long-term debt                               175,000        497,000
       Deferred income taxes                        170,553         89,106
       Deferred unrealized hedging losses               176              -
       Asset retirement obligation                    7,369          9,307
       Liabilities and minority interest of
        discontinued operations                           -        716,436
       Stockholders' equity                       1,128,618        738,552
          Total liabilities and stockholders'
           equity                                $1,763,963     $2,136,359



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

                                For the Three Months Ended September 30, 2008
                                   East Texas/
                                      North     South
                                    Louisiana   Texas     Other     Total

Oil production (thousand barrels) 95 38 131 264

Gas production (million cubic

     feet - Mmcf)                      7,441    5,163       791    13,395
    Total production (Mmcfe)           8,012    5,388     1,577    14,977

    Oil sales                        $11,164  $ 4,504   $12,053  $ 27,721
    Gas sales                         77,978   54,018     6,865   138,861
    Gas hedging losses                     -   (2,730)        -    (2,730)
          Total gas sales             77,978   51,288     6,865   136,131

Total oil and gas sales $89,142 $55,792 $18,918 $163,852

Average oil price (per barrel) $117.52 $118.53 $92.01 $105.15

Average gas price (per thousand

     cubic feet - Mcf)                $10.48   $10.46     $8.68    $10.37

Average gas price including

     hedging (per Mcf)                $10.48    $9.93     $8.68    $10.16

Average price (per Mcf

     equivalent)                      $11.13   $10.86    $12.00    $11.12

Average price including hedging

     (per Mcf equivalent)             $11.13   $10.35    $12.00    $10.94

    Lifting cost (1)                  $9,485   $7,224    $4,847   $21,556 (1)
    Lifting cost (per Mcf equivalent)  $1.18    $1.34     $3.07     $1.44

Oil and Gas Capital Expenditures:

       Acquisitions                 $      -  $     -      $  -  $      -
       Leasehold costs                89,213      206        47    89,466
       Exploratory drilling                -      426        44       470
       Development drilling           54,784   16,769       460    72,013
       Other development                 166    1,032       328     1,526
          Total                     $144,163  $18,433      $879  $163,475


                                For the Three Months Ended September 30, 2007
                                   East Texas/
                                      North     South
                                    Louisiana   Texas     Other     Total

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
    Gas hedging losses                     -        -         -         -
          Total 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 gas price including

     hedging (per Mcf)                 $6.07    $6.69     $5.99     $6.26

Average price (per Mcf

     equivalent)                       $6.26    $7.16     $8.21     $6.83

Average price including hedging

     (per Mcf equivalent)              $6.26    $7.16     $8.21     $6.83

    Lifting cost (1)                  $7,822   $4,276    $4,932   $17,030 (1)
    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

(1) Includes production taxes of $6,114 and $4,009 for the three months

        ended September 30, 2008 and 2007, respectively.



                                For the Nine Months Ended September 30, 2008
                                   East Texas/
                                      North     South
                                    Louisiana   Texas     Other     Total

Oil production (thousand barrels) 226 142 407 775

Gas production (million cubic

     feet - Mmcf)                     21,395   16,633     2,179    40,207
    Total production (Mmcfe)          22,752   17,485     4,618    44,855

    Oil sales                       $ 25,213 $ 16,012   $34,494  $ 75,719
    Gas sales                        212,455  162,993    19,786   395,234
    Gas hedging losses                     -   (7,358)        -    (7,358)
          Total gas sales            212,455  155,635    19,786   387,876

Total oil and gas sales $237,668 $171,647 $54,280 $463,595

Average oil price (per barrel) $111.56 $112.76 $84.75 $97.74

Average gas price (per thousand

     cubic feet - Mcf)                 $9.93    $9.80     $9.08     $9.83

Average gas price including

     hedging (per Mcf)                 $9.93    $9.36     $9.08     $9.65

Average price (per Mcf

     equivalent)                      $10.45   $10.24    $11.75    $10.50

Average price including hedging

     (per Mcf equivalent)             $10.45    $9.82    $11.75    $10.34

    Lifting cost (2)                 $28,133  $22,312   $15,675   $66,120 (2)
    Lifting cost (per Mcf
     equivalent)                       $1.24    $1.28     $3.39     $1.47

Oil and Gas Capital Expenditures:

       Acquisitions                 $      -  $     -    $    -  $      -
       Leasehold costs               109,220    1,612       108   110,940
       Exploratory drilling                -    2,783       395     3,178
       Development drilling          137,343   43,033     2,006   182,382
       Other development               1,451    8,068     3,309    12,828
          Total                     $248,014  $55,496    $5,818  $309,328



                                For the Nine Months Ended September 30, 2007
                                   East Texas/
                                      North     South
                                    Louisiana   Texas     Other     Total

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
    Gas hedging losses                     -        -         -         -
          Total 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 gas price including

     hedging (per Mcf)                 $6.66    $7.16     $6.40     $6.78

Average price (per Mcf

     equivalent)                       $6.80    $7.51     $7.72     $7.14

Average price including hedging

     (per Mcf equivalent)              $6.80    $7.51     $7.72     $7.14

    Lifting cost (2)                 $22,817  $12,060   $13,832   $48,709 (2)
    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

(2) Includes production taxes of $18,892 and $10,511 for the nine months

ended September 30, 2008 and 2007, 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 SGY)