Comstock Homebuilding Companies, Inc. Reports Results for Three and Twelve Months Ended December 31, 2006

03/12/2007

RESTON, VA, Mar 12, 2007 (MARKET WIRE via COMTEX News Network) -- Comstock Homebuilding Companies, Inc. (NASDAQ: CHCI) ("Comstock" or the "Company") today announced its results of operations for the three and twelve months ended December 31, 2006. The Company also announced that it had elected to included segment disclosures beginning with its Form 10-K for the year ended December 31, 2006.

The Company will conduct a conference call for interested investors on Monday, March 19, 2007, at 1:00 PM Eastern Daylight Time. During the call the Company will discuss its financial results outlook for 2007 and beyond. The dial-in number for the conference call is 800-418-6860 and the access code is 8454271; the call may also be accessed in the Investor Relations section of the company's web site at www.comstockhomebuilding.com.

Highlights of Financial Results - Three months ended December 31, 2006 ("the Quarter"):

--  The Company delivered 553 homes in the Quarter at an average per unit
    revenue of approximately $228,000 which included 259 units at the Company's
    Carter Lake project and the remaining 30 units at the Company's Countryside
    Condominiums which were both sold to single buyers;

--  The Company generated basic and diluted  loss per share for the
    Quarter of ($1.79) on shares outstanding of 15.7 million as compared to
    basic earnings per share of $0.66 on shares outstanding of 14.0 million and
    diluted earnings per share of $0.66 on shares outstanding of 14.0 million
    for the three months ended December 31, 2005;

--  Total revenue was $123.3 million for the Quarter with $123.0 million
    of revenue from homebuilding (of which $40.0 million was generated from the
    sale of Carter Lake and $46.1 million from the Eclipse at Potomac Yard) as
    compared to $77.2 million with $75.8 million of revenue derived from
    homebuilding for the three months ended December 31, 2005. This represents
    a 59.7% increase in total revenue and a 62.3% increase in revenue from
    homebuilding over the three months ended December 31, 2005.  The revenue
    generated in the Quarter related to the sale of the 30 units at Countryside
    was not included in revenue from homebuilding based on the ongoing
    involvement and profit participation of the Company in the sellout of
    units.  The revenue will be recognized as the units are delivered through
    the marketing and service agreement;

--  Gross profit from all revenue, before impairments and write-offs, was
    $8.4 million for the Quarter representing a 6.8% gross margin as compared
    to gross profit from all revenue after reclassifying impairments out of
    cost of sales - real estate of $22.0 million for the three months ended
    December 31, 2005 representing a 28.4% gross margin;

--  During the Quarter, the Company recorded $42.7 million of pre-tax, non-
    cash charges for impairments to its assets and write-offs for deposits and
    related feasibility costs on option contracts where the Company chose not
    to exercise its option to close.  By comparison, the Company recorded pre-
    tax, non-cash impairment and write-off charges of $1.2 million for the
    three months ended December 31, 2005;

--  Operating loss after impairments, write-offs and SG&A was ($45.8)
    million for the Quarter representing a (37.1%) operating margin as compared
    to operating income of $13.8 million and an operating margin of 17.8% for
    the three months ended December 31, 2005.  Selling, general and
    administrative expenses for the Quarter were $11.5 million representing
    9.3% of total revenue as compared to $7.0 million representing 9.0% of
    total revenue for the three months ended December 31, 2005;

--  At December 31, 2006 the Company had $295.4 million of senior and
    subordinated debt as compared to $340.3 million at September 30, 2006.
    This represents a $44.9 million or 13.2% reduction during the Quarter as
    compared to September 30, 2006.


Highlights of Financial Results - Twelve months ended December 31, 2006 ("the Year"):

--  The Company delivered 940 homes during the Year at an average per unit
    revenue of approximately $259,000;

--  The Company generated basic and diluted loss per share for the Year of
    ($2.63) on weighted average shares outstanding of 15.1 million as compared
    to basic earnings per share of $2.14 on weighted average shares outstanding
    of 12.9 million and diluted earnings per share of $2.12 on weighted average
    shares outstanding of 13.0 million for the twelve months ended December 31,
    2005;

--  Total revenue was $245.9 million for the Year with $240.1 million of
    revenue from homebuilding as compared to $224.3 million with $216.3 million
    of revenue derived from homebuilding for the twelve months ended December
    31, 2005. This represents a 9.6% increase in total revenue and an 11.0%
    increase in revenue from homebuilding over the twelve months ended December
    31, 2005;

--  Gross profit from all revenue, before impairments and write-offs, was
    $29.2 million for the Year representing an 11.9% gross margin as compared
    to gross profit from all revenue of $66.6 million for the twelve months
    ended December 31, 2005 representing a 29.7% gross margin.  The 17.8
    percentage point reduction in gross margin was a result of price pressure
    on our inventory, elongated inventory hold and sales cycles and rising
    interest rates during the course of 2006;

--  During the Year, the Company recorded $57.4 million of pre-tax, non-
    cash charges for impairments to its assets and write-offs for deposits and
    related feasibility costs on option contracts where the Company chose not
    to exercise its option to close.  By comparison, the Company recorded pre-
    tax, non-cash impairment and write-off charges of $1.2 million for the
    twelve months ended December 31, 2005;

--  Operating loss after impairments, write-offs and SG&A was ($65.7)
    million for the Year representing a (26.7%) operating margin as compared to
    operating income of $42.4 million and an operating margin of 18.9% for the
    twelve months ended December 31, 2005.  Selling, general and administrative
    expenses for the Year were $37.5 million representing 15.3% of total
    revenue as compared to $23.0 million representing 10.2% of total revenue
    for the twelve months ended December 31, 2005;

--  At December 31, 2006, the Company had $21.3 million of unrestricted
    cash on hand and $4.6 million of accounts receivable which are
    substantially comprised of settlement proceeds in transit from settlement
    attorneys.  By comparison, the Company had $42.2 million of unrestricted
    cash on hand at December 31, 2005 with $6.4 million of accounts receivable
    outstanding;

--  At December 31, 2006 the Company had $39.6 million of consolidated
    variable interest entity assets with $37.4 million of consolidated variable
    interest entity liabilities representing $2.2 million of non-refundable
    deposits posted.  By comparison, the Company had $89.9 million of
    consolidated variable interest entity assets at December 31, 2005 with
    $83.0 million of liabilities or $6.9 million of non-refundable deposits
    posted;

--  At December 31, 2006 the Company had $295.4 million of senior and
    subordinated debt as compared to $143.0 million at December 31, 2005.  The
    Company's debt to capitalization ratio at December 31, 2006 was 70.5% on
    shareholder equity of $123.9 million as compared to 49.6% on $145.1 million
    at December 31, 2005;

--  Real estate held for development and sale increased 54.9% to $408.7
    million on December 31, 2006 as compared to $263.8 million at December 31,
    2005.


The Company did not issue quarterly or annual guidance for 2007 and does not intend to on its investor conference call on Monday, March 19, 2007.

"This was a difficult year," said Christopher Clemente, Chairman and CEO. "We look forward to talking with our investors on March 19th about our 2006 results, our progress on bank facility modifications, status of sales and deliveries at the Eclipse and our strategy for 2007 and beyond."

About Comstock Homebuilding Companies, Inc.

Established in 1985, Comstock Homebuilding Companies is a diversified real estate development firm with a focus on moderately priced for-sale residential products. Comstock builds and markets single-family homes, townhouses, mid-rise condominiums, high-rise condominiums, mixed-use urban communities and active adult communities. The company currently markets its products under the Comstock Homes brand in the greater Washington, D.C., Atlanta, Georgia and Raleigh, North Carolina metropolitan areas. Comstock Homebuilding Companies, Inc. trades on Nasdaq under the symbol CHCI. For more information please visit our web site at http://www.comstockhomebuilding.com.

Cautionary Statement Regarding Forward-Looking Statements

This release contains "forward-looking" statements that are made pursuant to the Safe Harbor provisions of the Private Securities Litigation Reform Act of 1995. Statements that are predictive in nature, that depend upon or refer to future events or conditions, or that include words such as "may," "will," "expects," "projects," "anticipates," "estimates," "believes," "intends," "plans," "should," "seeks," and similar expressions, including statements related to Comstock's expected future financial results and anticipated growth in the Washington, D.C. housing market, are forward-looking statements. Forward-looking statements involve known and unknown risks and uncertainties that may cause actual future results to differ materially from those projected or contemplated in the

forward-looking statements. These risks and uncertainties include, but are not limited to, economic, market and competitive conditions affecting Comstock and its operations and products, risks and uncertainties relating to the market for real estate generally and in the areas where Comstock has projects, the availability and price of land suitable for development, materials prices, labor costs, interest rates, Comstock's ability to service its significant debt obligations, fluctuations in operating results, anticipated growth strategies, continuing relationships with affiliates, environmental factors, government regulations, the impact of adverse weather conditions or natural disasters and acts of war or terrorism. Additional information concerning these and other important risks and uncertainties can be found under the heading "Risk Factors" in the prospectus from Comstock's initial public offering, as filed with the Securities and Exchange Commission on December 15, 2004. Comstock specifically disclaims any obligation to update or revise any forward- looking statements, whether as a result of new information, future developments or otherwise.

Preliminary Operating Results - Comstock Homebuilding Companies, Inc.
                                                      Twelve Months Ended
                                                          December 31,
                                                      --------------------
                                                        2006       2005
                                                      ---------  ---------
Revenues
   Revenue from homebuilding                          $ 240,093  $ 216,265
   Other revenue                                          5,788      8,040
                                                      ---------  ---------
Total revenue                                           245,881    224,305
Expenses
   Cost of sales of real estate                         211,408    152,886
   Cost of sales of other                                 5,248      3,604
   Impairments and write-offs                            57,426      1,216
   Selling, general and administrative                   37,500     24,190
                                                      ---------  ---------
Operating income                                        (65,701)    42,409
Other (income) expense, net                              (1,487)    (1,450)
                                                      ---------  ---------
Income before minority interest and equity in
 earnings of real estate partnerships                   (64,214)    43,859
Minority interest                                            15         30
                                                      ---------  ---------
Income before equity in earnings of real estate
 partnerships                                           (64,229)    43,829
Equity in earnings of real estate partnerships             (135)        99
                                                      ---------  ---------
Total pre tax income                                    (64,364)    43,928
Income Taxes                                            (24,520)    16,366
                                                      ---------  ---------
Net (loss) income                                       (39,844)    27,562
Basic earnings per share                                  (2.63)      2.14
Basic weighted average shares outstanding                15,148     12,870
                                                      =========  =========
Diluted earnings per share                                (2.63)      2.12
Diluted weighted average shares outstanding              15,148     13,022
                                                      =========  =========
Preliminary Balance Sheet - Comstock Homebuilding Companies, Inc.
                                                  December 31, December 31,
                                                      2006         2005
                                                  -----------  -----------
ASSETS
   Cash and cash equivalents                      $    21,263  $    42,167
   Restricted cash                                     12,326       10,800
   Receivables                                          4,555        6,365
   Note receivables                                         -        1,250
   Due from related parties                             4,053        2,899
   Real estate held for development and sale          408,744      263,802
   Inventory not owned - variable interest
    entities                                           39,634       89,890
   Property, plant and equipment                        1,948          605
   Investment in real estate partnerships                (171)         (35)
   Deferred income tax                                 10,188        2,545
   Other assets                                        14,889       11,031
                                                  -----------  -----------
   TOTAL ASSETS                                   $   517,429  $   431,319
                                                  ===========  ===========
LIABILITIES AND SHAREHOLDERS' EQUITY
   Accounts payable and accrued liabilities            55,680       59,131
   Due to related parties                               4,740           40
   Obligations related to inventory not owned          37,350       83,015
   Notes payable                                      265,403      142,994
   Junior subordinated debt                            30,000            -
   Notes payable--related parties                           -          663
   Deferred income tax                                      -            -
                                                  -----------  -----------
   TOTAL LIABILITIES                                  393,173      285,843
                                                  -----------  -----------
   Minority interest                                      371          400
                                                  -----------  -----------
SHAREHOLDERS' EQUITY
   Class A common stock, $0.01 par value,
    77,266,500 shares authorized, 14,129,081 and
    11,532,442 issued and outstanding                     141          115
   Class B common stock, $0.01 par value,
    2,733,500 shares authorized, 2,733,500 issued
    and outstanding                                        27           27
   Additional paid-in capital                         147,528      126,461
   Treasury Stock, at cost (391,400 Class A
    Common Stock)                                      (2,439)           -
   Retained earnings (accumulated deficit)            (21,372)      18,473
                                                  -----------  -----------
   TOTAL SHAREHOLDERS' EQUITY                         123,885      145,076
                                                  -----------  -----------
                                                  -----------  -----------
   TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY     $   517,429  $   431,319
                                                  ===========  ===========

Media Contact:
Bryan Murray
+1-703-230-1450

SOURCE: Comstock Homebuilding Companies, Inc.