{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-23-004572","form_type":"8-K","ticker":"WABC","cik":"0000311094","company_name":"WESTAMERICA BANCORPORATION","filed_at":"2023-07-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.225535+00:00","generated_at":"2026-06-13T05:52:44.041094+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Westamerica posts record Q2 net income of $40.2M; EPS $1.51, ROE 18.4%","bullets":["Net income $40.2M ($1.51 diluted EPS); highest Q2 net income in company history.","Net interest income (FTE) $70.3M (+1% QoQ); earning asset yield 4.38% vs 4.21% Q1.","Funding cost 0.04% annualized; no Federal Reserve or correspondent bank borrowings.","Nonperforming assets $853K; noninterest expense $25.8M, down from $26.2M Q1.","Quarterly dividend $0.42/share; annualized ROE 18.4%."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-23-004572","json":"https://secwatch.observer/filing/0001171843-23-004572.json","markdown":"https://secwatch.observer/filing/0001171843-23-004572.md","text":"https://secwatch.observer/filing/0001171843-23-004572.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/311094/000117184323004572/0001171843-23-004572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/311094/000117184323004572/f8k_072023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T05:52:44.041094+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"bb58d2cbfb7161bf0a09d9b260dc8282394b3e9f","claim":"WESTAMERICA BANCORPORATION reported second quarter 2023 results: net income $40.2 million, EPS $1.51.","evidence_excerpt":"Westamerica Bancorporation Reports Second Quarter 2023 Financial Results","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/311094/000117184323004572/0001171843-23-004572-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter 2023"},{"label":"Net income","value":"$40.2 million"},{"label":"EPS","value":"$1.51"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}