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 Second Quarter 2006 Financial and Operating Results

FRISCO, Texas, Aug. 3 /PRNewswire-FirstCall/ -- Comstock Resources, Inc. (NYSE: CRK) ("Comstock" or the "Company") today reported financial and operating results for the quarter and six months ended June 30, 2006. As of June 30, 2006, Comstock owns 29,935,761 shares of Bois d'Arc Energy, Inc. (NYSE: BDE) ("Bois d'Arc"), which represents 48% of the shares that Bois d'Arc has outstanding. The Company accounts for its investment in Bois d'Arc in 2006 using the equity method. Financial results for 2005 include proportionate consolidation of Comstock's 60% ownership in Bois d'Arc Energy, LLC, the predecessor to Bois d'Arc through May 9, 2005 and Comstock's equity in the earnings of Bois d'Arc based upon its 48% share ownership following Bois d'Arc's initial public offering.

Financial Results for the Three Months and Six Months Ended June 30, 2006

Comstock reported net income of $15.6 million or 36¢ per diluted share for the three months ended June 30, 2006 as compared to a net loss of $10.9 million or 27¢ per diluted share in the same quarter of 2005. Results for the second quarter of 2006 include a $7.9 million loss on the pending sale of the Company's Kentucky properties, a $1.3 million unrealized gain on derivative financial instruments and a $1.1 million increase in the quarter's tax provision to reflect deferred income taxes related to a recently enacted business tax in Texas. Without these items Comstock would have reported net income of $21.0 million or 48¢ per diluted share in the second quarter. Excluding the one time adjustments to reflect Bois d'Arc's conversion to a corporation and initial public offering, Comstock's 2005 net income would have been $12.7 million or 30¢ per diluted share for the three months ended June 30, 2005. Sales from Comstock's onshore operations increased by 15% to $64.6 million in the three months ended June 30, 2006 from $56.0 million in the same period last year. Comstock generated $43.2 million in operating cash flow (before changes in working capital accounts) in 2006's second quarter, which represents a 9% decrease over 2005's second quarter cash flow of $47.3 million. EBITDAX or earnings before interest, taxes, depreciation, depletion, amortization, exploration expense and other noncash expenses was $48.1 million in 2006's second quarter as compared to 2005's second quarter EBITDAX of $53.8 million. On May 10, 2005, Comstock began accounting for its interest in Bois d'Arc under the equity method and subsequent to that date no longer is including its share of Bois d'Arc's revenues, EBITDAX and cash flow in its consolidated results.

For the six months ended June 30, 2006, Comstock's onshore oil and gas sales of $134.5 million increased $34.6 million or 35% from onshore oil and gas sales of $99.8 million for the same period last year. Net income for the six months ended June 30, 2006 was $45.2 million, or $1.04 per diluted share, as compared to net income of $5.0 million or 12¢ per diluted share in 2005. Net income for the six months ended June 30, 2006 includes the loss on the pending sale of the Kentucky properties, an unrealized gain of $10.1 million on derivative financial instruments and the impact of the new Texas business tax. Without these items, Comstock would have reported net income of $44.9 million or $1.03 per diluted share. Excluding the one time adjustments to reflect Bois d'Arc's conversion to a corporation and its initial public offering, Comstock's net income for the six months ended June 30, 2005 would have been $28.6 million, or 72¢ per diluted share. Operating cash flow (before changes in working capital accounts) generated by Comstock was $90.4 million for the first six months of 2006 as compared to cash flow of $93.9 million for the same period in 2005. For the six months ended June 30, 2006, EBITDAX was $100.2 million as compared to EBITDAX of $108.8 million for the same period in 2005.

Production from Comstock's onshore properties in the second quarter of 2006 totaled 9.0 Bcf equivalent of natural gas ("Bcfe"), a 7% increase from 2005's second quarter production of 8.4 Bcfe. For the first six months of 2006, Comstock produced 17.7 Bcfe from its onshore operations, an increase of 16% as compared to production in the same period of 2005 of 15.3 Bcfe. During the second quarter of 2006, the Company's share of offshore production from its ownership interest in Bois d'Arc of 3.5 Bcfe was unchanged from last year's production.

The Company's realized natural gas price from its onshore operations averaged $6.72 per Mcf in 2006's second quarter as compared to $6.55 per Mcf in 2005's second quarter. Realized oil prices from its onshore operations in the second quarter of 2006 averaged $58.47 per barrel as compared to $45.63 per barrel for 2005. For the first six months of 2006, Comstock's realized natural gas price from its onshore operations averaged $7.26 per Mcf as compared to $6.37 per Mcf in the same period in 2005. For the first six months of 2006, Comstock's realized oil price from its onshore operations was $56.12 per barrel as compared to $46.30 per barrel in 2005.

As of June 30, 2006, Comstock's total debt remained unchanged from year end 2005 at $243.0 million. Comstock's total stockholders equity has increased from $380.9 million at the end of 2005 first quarter to $634.2 million at June 30, 2006.

                       Six Months 2006 Drilling Results

Comstock also announced the results to date of its 2006 drilling program. In the first half of 2006 Comstock has drilled 50 wells (32.3 net). Forty- eight of the fifty wells drilled which were successful, resulting in a drilling success rate of 96%. At June 30, 2006 Comstock had six wells which were drilling.

During the first six months of 2006, Comstock drilled 30 wells (21.8 net) in its East Texas and North Louisiana region. All of these wells were successful development wells. These wells have been tested at a per well average rate of 1.5 Mmcfe per day. Four additional wells were drilling at June 30, 2006. These wells are part of Comstock's 96 well Cotton Valley drilling program planned in this region for 2006. Comstock is ramping up activity in this region by adding additional drilling rigs. Comstock currently has six operated rigs drilling in its East Texas/North Louisiana region and expects delivery of an additional three rigs over the next several months.

In South Texas, Comstock drilled four successful wells (1.3 net) which had an average per well initial production rate of 5.9 Mmcfe per day. Comstock had two wells drilling in South Texas at June 30, 2006. Comstock drilled six wells, (4.4 net) in its Mid Continent region, five (3.4 net) were successful, one (1.0 net) was a dry hole. Comstock drilled four wells (3.8 net) in its Laurel field in Mississippi. Three of these wells were completed at an average initial production rate of 86 barrels per day. Six wells (1.0 net) were drilled in the San Juan Basin in New Mexico. Five wells (.8 net) were successful, and one well (.2 net) was a dry hole.

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

                                   Three Months Ended      Six Months Ended
                                         June 30,               June 30,
                                    2006        2005       2006        2005

    Oil and gas sales             $64,571     $68,529    $134,462    $138,351
    Operating expenses:
      Oil and gas operating        13,200      12,879      27,055      26,066
      Exploration                     ---      15,201         344      17,286
      Depreciation, depletion
       and amortization            16,568      15,979      32,860      33,332
      Loss on disposal of assets    7,934         ---       7,934         ---
      General and
       administrative, net          4,592       3,769       9,486       7,957

        Total operating expenses   42,294      47,828      77,679      84,641


    Income from operations         22,277      20,701      56,783      53,710
    Other income (expenses):
      Other income                     48          32         102         136
      Interest income                 172         459         340       1,207
      Interest expense             (4,537)     (4,719)     (8,943)    (10,517)
      Equity in earnings (loss)
       of Bois d'Arc                7,088     (61,225)     15,135     (61,225)
      Gain on sale of stock by
       Bois d'Arc                     ---      28,797         ---      28,797
      Gain (loss) on derivatives    1,303           7       9,428      (3,231)

        Total other income
         (expenses)                 4,074     (36,649)     16,062     (44,833)

    Income before income taxes     26,351     (15,948)     72,845       8,877
    Provision for income taxes    (10,768)      5,070     (27,628)     (3,867)

    Net income (loss)             $15,583    $(10,878)    $45,217      $5,010


    Net income (loss) per share:
      Basic                         $0.37      $(0.27)      $1.07       $0.13
      Diluted                       $0.36      $(0.27)(A)   $1.04       $0.12

    Weighted average common and
     common stock equivalent
     shares outstanding:
      Basic                        42,077      39,762      42,070      37,393
      Diluted                      43,521      39,762(A)   43,481      39,570

    (A) Basic and diluted are the same due to the net loss.



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

                                 Three Months Ended         Six Months Ended
                                       June 30,                  June 30,
                                  2006         2005         2006        2005

    Cash flow from operations:
      Net cash provided by
       operating activities     $39,230      $59,130      $92,037     $98,833
      Excess tax benefit from
       stock based compensation     725          ---          922         ---
      Increase (decrease) in
       accounts receivable          720        1,128       (8,668)     (2,719)
      Increase (decrease) in
       other current assets       2,925         (966)         142           4
      Decrease (increase) in
       accounts payable and
       accrued expenses            (424)     (11,957)       5,961      (2,245)
        Cash flow from
         operations             $43,176      $47,335      $90,394     $93,873

    EBITDAX:
      Net income (loss)         $15,583     $(10,878)     $45,217      $5,010
      Interest expense            4,537        4,719        8,943      10,517
      Income tax expense         10,768       (5,070)      27,628       3,867
      Depreciation, depletion
       and amortization          16,568       15,979       32,860      33,332
      Loss on disposal of
       assets                     7,934          ---        7,934         ---
      Equity in earnings
       (loss) of Bois d'Arc
       Energy                    (7,088)      61,225      (15,135)     61,225
      Gain on sale of stock by
       Bois d'Arc Energy            ---      (28,797)         ---     (28,797)
      Stock-based compensation    1,067        1,383        2,551       3,178
      Exploration expense           ---       15,201          344      17,286
      Unrealized (gain) loss on
       derivatives               (1,303)          (7)     (10,131)      3,231

        EBITDAX                 $48,066      $53,755     $100,211    $108,849


                                                          As of June 30,
                                                       2006           2005
    Balance Sheet Data:
      Cash and cash equivalents                         $671         $3,034
      Other current assets                            40,052         33,032
      Property and equipment, net                    752,181        666,616
      Investment in Bois d'Arc Energy                267,269        240,770
      Other                                           10,858          5,382
        Total assets                              $1,071,031       $948,834

      Current liabilities                            $51,086        $49,191
      Long-term debt                                 243,000        307,000
      Other                                          142,732        100,455
      Stockholders' equity                           634,213        492,188
        Total liabilities and stockholders'
         equity                                   $1,071,031       $948,834



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

                                  For the Three Months Ended June 30, 2006
                                   Onshore(A)     Offshore(B)   Combined(C)
    Oil production (thousand
     barrels)                           237             166           403
    Gas production (million
     cubic feet - Mmcf)               7,549           2,502        10,051
    Total production (Mmcfe)          8,969           3,496        12,465

    Oil sales                       $13,847         $11,481       $25,328
    Gas sales                        50,724          17,101        67,825
    Total oil and gas sales         $64,571         $28,582       $93,153

    Average oil price (per barrel)   $58.47          $69.31        $62.85
    Average gas price (per
     thousand cubic feet - Mcf)       $6.72           $6.84         $6.75
    Average price (per Mcf
     equivalent)                      $7.20           $8.18         $7.47
    Lifting cost                    $13,200          $5,668       $18,868
    Lifting cost (per Mcf
     equivalent)                      $1.47           $1.62         $1.51
    Oil and Gas Capital
     Expenditures                   $43,126         $32,530       $75,656


                                  For the Three Months ended June 30, 2005
                                   Onshore(A)     Offshore(B)   Combined(C)
    Oil production (thousand
     barrels)                           204             192           396
    Gas production (million
     cubic feet - Mmcf)               7,135           2,316         9,451
    Total production (Mmcfe)          8,356           3,468        11,824

    Oil sales                        $9,286          $9,528       $18,814
    Gas sales                        46,743          16,398        63,141
    Total oil and gas sales         $56,029         $25,926       $81,955

    Average oil price (per barrel)   $45.63          $49.63        $47.51
    Average gas price (per
     thousand cubic feet - Mcf)       $6.55           $7.08         $6.68
    Average price (per Mcf
     equivalent)                      $6.70           $7.48         $6.93
    Lifting cost                    $10,795          $4,397       $15,192
    Lifting cost (per Mcf
     equivalent)                      $1.29           $1.27         $1.28
    Oil and Gas Capital
     Expenditures                  $224,259         $17,500      $241,759


                                   For the Six Months Ended June 30, 2006
                                   Onshore(A)     Offshore(B)   Combined(C)
    Oil production (thousand
     barrels)                           465             318           783
    Gas production (million
     cubic feet - Mmcf)              14,918           4,931        19,849
    Total production (Mmcfe)         17,709           6,837        24,546

    Oil sales                       $26,112         $20,753       $46,865
    Gas sales                       108,350          37,479       145,829
    Total oil and gas sales        $134,462         $58,232      $192,694

    Average oil price (per barrel)   $56.12          $65.31        $59.85
    Average gas price (per
     thousand cubic feet - Mcf)       $7.26           $7.60         $7.35
    Average price (per Mcf
     equivalent)                      $7.59           $8.52         $7.85
    Lifting cost                    $27,055         $11,633       $38,688
    Lifting cost (per Mcf
     equivalent)                      $1.53           $1.70         $1.58
    Oil and Gas Capital
     Expenditures                   $92,282         $54,806      $147,088


                                   For the Six Months ended June 30, 2005
                                   Onshore(A)     Offshore(B)   Combined(C)
    Oil production (thousand
     barrels)                           293             402           695
    Gas production (million
     cubic feet - Mmcf)              13,547           4,741        18,288
    Total production (Mmcfe)         15,306           7,153        22,459

    Oil sales                       $13,574         $19,526       $33,100
    Gas sales                        86,248          32,429       118,677
    Total oil and gas sales         $99,822         $51,955      $151,777

    Average oil price (per barrel)   $46.30          $48.58        $47.63
    Average gas price (per
     thousand cubic feet - Mcf)       $6.37           $6.84         $6.49
    Average price (per Mcf
     equivalent)                      $6.52           $7.26         $6.76
    Lifting cost                    $19,367          $9,012       $28,379
    Lifting cost (per Mcf
     equivalent)                      $1.27           $1.26         $1.26
    Oil and Gas Capital
     Expenditures                  $247,848         $39,982      $287,830


     (A) Includes the onshore results of operations of Comstock Resources,
         Inc.
     (B) Includes Comstock's proportionate share of Bois d'Arc Energy, Inc.'s
         financial and operating results which we account for under the equity
         method after May 10, 2005.
     (C) Includes the combined results of Comstock's onshore and Comstock's
         share of Bois d'Arc Energy, Inc.'s operations.



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

                             For the Three Months ended June 30, 2006
                          East Texas/
                             North      Southeast                    Total
                           Louisiana      Texas        Other        Onshore
    Oil production
     (thousand barrels)         31           33          173           237
    Gas production
     (million cubic feet -
     Mmcf)                   4,325        1,102        2,122         7,549
    Total production
     (Mmcfe)                 4,513        1,302        3,154         8,969

    Oil sales               $1,991       $2,274       $9,582       $13,847
    Gas sales               28,299        7,954       14,471        50,724
        Total oil and
         gas sales         $30,290      $10,228      $24,053       $64,571

    Average oil price
     (per barrel)           $64.23       $68.91       $55.39        $58.47
    Average gas price
     (per thousand cubic
     feet - Mcf)             $6.54        $7.22        $6.82         $6.72
    Average price (per
     Mcf equivalent)         $6.71        $7.86        $7.63         $7.20
    Lifting cost(A)         $5,758       $2,124       $5,318       $13,200(A)
    Lifting cost (per
     Mcf equivalent)         $1.28        $1.63        $1.69         $1.47

    Oil and Gas Capital
     Expenditures:
      Acquisitions            $850         $---         $---          $850
      Leasehold costs           47            5          557           609
      Exploratory
       drilling                ---          ---          ---           ---
      Development
       drilling             26,557          ---       11,814        38,371
      Other development      1,676           90        1,530         3,296
        Total              $29,130          $95      $13,901       $43,126


                              For the Three Months Ended June 30, 2005
                          East Texas/
                             North      Southeast                    Total
                           Louisiana      Texas        Other        Onshore
    Oil production
     (thousand barrels)         22           43          139           204
    Gas production
     (million cubic feet -
     Mmcf)                   3,314        1,678        2,143         7,135
    Total production
     (Mmcfe)                 3,443        1,938        2,975         8,356

    Oil sales               $1,120       $2,192       $5,974        $9,286
    Gas sales               21,425       11,915       13,403        46,743
        Total oil and
         gas sales         $22,545      $14,107      $19,377       $56,029

    Average oil price
     (per barrel)           $50.91       $50.98       $42.98        $45.63
    Average gas price
     (per thousand cubic
     feet - Mcf)             $6.46        $7.10        $6.25         $6.55
    Average price (per
     Mcf equivalent)         $6.55        $7.28        $6.51         $6.70
    Lifting cost(A)         $5,056       $1,983       $3,756       $10,795(A)
    Lifting cost (per Mcf
     equivalent)             $1.47        $1.02        $1.26         $1.29

    Oil and Gas Capital
     Expenditures:
      Acquisitions        $118,240         $---      $73,333      $191,573
      Leasehold costs          265          283          220           768
      Exploratory
       drilling                ---        4,717          525         5,242
      Development
       drilling             18,080           34        5,561        23,675
      Other development      2,773         (166)         395         3,002
        Total             $139,358       $4,868      $80,034      $224,260

     (A) Includes production taxes of $2,847 and $2,997 for the three months
         ended June 30, 2006 and 2005, respectively.


                                For the Six Months ended June 30, 2006
                          East Texas/
                             North      Southeast                    Total
                           Louisiana      Texas        Other        Onshore
    Oil production
     (thousand barrels)         60           70          335           465
    Gas production
     (million cubic feet -
     Mmcf)                   8,568        2,353        3,997        14,918
    Total production
     (Mmcfe)                 8,930        2,774        6,005        17,709

    Oil sales               $3,731       $4,529      $17,852       $26,112
    Gas sales               61,065       18,119       29,166       108,350
        Total oil and
         gas sales         $64,796      $22,648      $47,018      $134,462

    Average oil price
     (per barrel)           $62.18       $64.70       $53.29        $56.12
    Average gas price
     (per thousand cubic
     feet - Mcf)             $7.13        $7.70        $7.30         $7.26
    Average price
     (per Mcf equivalent)    $7.26        $8.16        $7.83         $7.59
    Lifting cost(B)        $11,684       $4,262      $11,109       $27,055(B)
    Lifting cost
     (per Mcf equivalent)    $1.31        $1.54        $1.85         $1.53

    Oil and Gas Capital
     Expenditures:
      Acquisitions            $912         $---         $---          $912
      Leasehold costs          234            5        1,314         1,553
      Exploratory
       drilling                ---           75          ---            75
      Development
       drilling             48,657          ---       29,165        77,822
      Other development      8,317           90        3,513        11,920
        Total              $58,120         $170      $33,992       $92,282


                               For the Six Months Ended June 30, 2005
                          East Texas/
                             North      Southeast                    Total
                           Louisiana      Texas        Other        Onshore
    Oil production
     (thousand barrels)         40           86          167           293
    Gas production
     (million cubic feet -
     Mmcf)                   5,924        3,535        4,088        13,547
    Total production
     (Mmcfe)                 6,163        4,052        5,091        15,306

    Oil sales               $1,953       $4,243       $7,378       $13,574
    Gas sales               36,947       23,587       25,714        86,248
        Total oil and
         gas sales         $38,900      $27,830      $33,092       $99,822

    Average oil price
     (per barrel)           $48.83       $49.34       $44.18        $46.30
    Average gas price
     (per thousand cubic
     feet - Mcf)             $6.24        $6.67        $6.29         $6.37
    Average price (per
     Mcf equivalent)         $6.31        $6.87        $6.50         $6.52
    Lifting cost(B)         $8,639       $4,082       $6,647       $19,367(B)
    Lifting cost (per
     Mcf equivalent)         $1.40        $1.01        $1.31         $1.27

    Oil and Gas Capital
     Expenditures:
      Acquisitions        $118,240         $---      $73,333      $191,573
      Leasehold costs          265          294          942         1,501
      Exploratory
       drilling                ---       11,280        1,343        12,623
      Development
       drilling             27,321          413        7,656        35,390
      Other development      5,105          140        1,516         6,761
        Total             $150,931      $12,127      $84,790      $247,848


    (B) Includes production taxes of $6,306 and $4,872 for the six months
        ended June 30, 2006 and 2005, respectively.

SOURCE Comstock Resources, Inc.

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