What does income from bank-owned life insurance — in-scope mean?

This metric represents the portion of earnings generated from bank-owned life insurance policies that are classified as in-scope for specific regulatory or internal reporting frameworks. It reflects income derived from cash surrender value growth or death benefits that meet defined criteria for core operational reporting. Tracking this helps investors distinguish between standard recurring income and other non-core financial activities.

Central Pacific Financial (CPF) Income from bank-owned life insurance — In-Scope

Screener

Other product segments

Other service charges and fees

$5.76M+8.5%

Service charges on deposit accounts

$2.25M+5.9%

Income from fiduciary activities

$1.58M+5.3%

Other

$379K—

Mortgage banking income

$326K+65.5%

Similar metrics at other companies

WASHIncome From Bank-owned Life Insurance — Revenue from contracts with customers

$0—

CHMGIncome from bank-owned life insurance — Bank Owned Life Insurance Income

$7K-12.5%

TMPInsurance Revenues — Noninterest Income (in-scope of ASC 606)

$8.89M-9.0%

RGALife Insurance Product Line — Revenue

$4.21B+5.4%

CAREBank Owned Life Insurance Income — Out of Scope Revenue Streams

$377.75K+2.6%

LKFNLife Insurance — Bank Owned Life Insurance

$123M+14.6%

Other financials

Income statement

See full

Revenue$77.5M+6.4%

Net income$20.8M+14.0%

EPS (diluted)$0.80+19.4%

Balance sheet

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Total debt$100.6M-38.4%

Total equity$596.3M+4.8%

Total assets$7.5B+1.8%

Cash flow

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Operating cash flow$42.9M+22.3%

CapEx$1.9M-3.8%

Free cash flow$41.0M+23.9%

Valuation

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Market cap$1B+38.0%

P/E12.1×+0.1×

P/S3.3×+0.6×

Profitability

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Net margin27.5%+4.8pp

FCF margin32.5%-2.4pp

Returns & leverage

See full

Return on equity14.2%+3.1pp

Debt / equity0.2×-0.1×

Where this comes from

Reported directly by Central Pacific Financial in its filing.

Tagged under the XBRL concept us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax.

The source filing: Central Pacific Financial’s 10-Q, filed August 6, 2026.

Filed: Aug 6, 2026, 3:18 PM EDT
Fiscal quarter: Q2 FY2026
Calendar quarter: Q2 2026
Accession: 0000701347-26-000068

(dollars in thousands)	Three Months Ended June 30, 2026 / In-Scope	Three Months Ended June 30, 2026 / Out-of-Scope	Three Months Ended June 30, 2026 / Total	Three Months Ended June 30, 2025 / In-Scope	Three Months Ended June 30, 2025 / Out-of-Scope	Three Months Ended June 30, 2025 / Total
Other operating income:
Mortgage banking income	$326	$367	$693	$197	$547	$744
Service charges on deposit accounts	2,250	—	2,250	2,124	—	2,124
Other service charges and fees	5,760	570	6,330	5,311	646	5,957
Income from fiduciary activities	1,580	—	1,580	1,501	—	1,501
Income from bank-owned life insurance	—	2,999	2,999	—	2,260	2,260
Other	379	389	768	—	427	427
Total other operating income	$10,295	$4,325	$14,620	$9,133	$3,880	$13,013

Item 1. Financial Statements (Unaudited)

FAQ

What is Central Pacific Financial's income from bank-owned life insurance — in-scope?: Central Pacific Financial (CPF) reported income from bank-owned life insurance — in-scope of $0 in Q2 2026.
What does income from bank-owned life insurance — in-scope mean?: This metric represents the portion of earnings generated from bank-owned life insurance policies that are classified as in-scope for specific regulatory or internal reporting frameworks. It reflects income derived from cash surrender value growth or death benefits that meet defined criteria for core operational reporting. Tracking this helps investors distinguish between standard recurring income and other non-core financial activities.