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First BanCorp FBP Amortization Of Premiums And Discounts On Deferred Loan Fees And Costs

Amortization Of Premiums And Discounts On Deferred Loan Fees And Costs at other companies

Nelnet logo
NelnetNNI
-$44.13M-127%
Popular logo
PopularBPOP
$57.48M-16.5%
Customers Bancorp logo
Customers BancorpCUBI
-$10.6M-54.2%
Popular logo
PopularBPOP
$57.48M-16.5%
HBT
HBT Financial, Inc.HBT
$1.99M+5.4%
Eastern Bankshares, Inc. logo
Eastern Bankshares, Inc.EBC
-$14.87M-55.6%

Other financials

Income statement

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Revenue$258.6M+4.2%
Net income$88.8M+15.2%
EPS (diluted)$0.57+21.3%

Balance sheet

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Cash & equivalents$550.9M-58.5%
Total debt$380.0M+14.8%
Total equity$2.0B+10.6%
Total assets$19.1B-0.1%

Cash flow

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Operating cash flow$121.1M+11.9%
CapEx$5.2M+248%
Free cash flow$115.9M+8.6%

Valuation

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Market cap$4.09B+29.1%
Enterprise value$3.92B+80.7%
P/E11.5×+1.0×
P/S+0.7×

Profitability

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Net margin35.3%+3.6pp
FCF margin44.2%+3.7pp

Returns & leverage

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Return on equity19%+0.5pp
Debt / equity0.2×0.0×

Where this comes from

Reported directly by First BanCorp in its filing.

Tagged under the XBRL concept fbp:AmortizationOfPremiumsAndDiscountsOnDeferredLoanFeesAndCosts.

The official record: First BanCorp’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is First BanCorp's amortization of premiums and discounts on deferred loan fees and costs?
First BanCorp (FBP) reported amortization of premiums and discounts on deferred loan fees and costs of -$127K in Q1 2026.
How has First BanCorp's amortization of premiums and discounts on deferred loan fees and costs changed year-over-year?
First BanCorp's amortization of premiums and discounts on deferred loan fees and costs decreased by 132.2% year-over-year, from $394K to -$127K.
What does amortization of premiums and discounts on deferred loan fees and costs mean?
The periodic adjustment to interest income resulting from the amortization of premiums or accretion of discounts on deferred loan fees and costs. This process aligns the recognition of loan-related fees with the effective interest method over the life of the loan. It is a critical component in accurately measuring the net interest margin and the yield on the loan portfolio.