{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-26-002511","form_type":"8-K","ticker":"WABC","cik":"0000311094","company_name":"WESTAMERICA BANCORPORATION","filed_at":"2026-04-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.545484+00:00","generated_at":"2026-05-15T05:56:36.821687+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Westamerica Q1 2026 EPS $1.13, net income $27.4M, slight sequential dip","bullets":["Net income $27.4M, diluted EPS $1.13; Q4 2025 net income $27.8M, EPS $1.12.","Net interest income (FTE) $52.7M vs $53.5M Q4; annualized cost of funds 0.24%.","Reversal of provision for credit losses $300k; ACL on loans $11.2M; NPAs $1.4M at March 31.","Noninterest income $9.6M, down from $10.0M Q4; expenses $25.9M vs $25.5M.","Paid $0.46 dividend, retired 997k shares; annualized ROE 11.0%."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-26-002511","json":"https://secwatch.observer/filing/0001171843-26-002511.json","markdown":"https://secwatch.observer/filing/0001171843-26-002511.md","text":"https://secwatch.observer/filing/0001171843-26-002511.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/311094/000117184326002511/0001171843-26-002511-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/311094/000117184326002511/f8k_041626.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T05:56:36.821687+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":"7ed23ceddd3b3c166dd4d13843c649606f447664","claim":"WESTAMERICA BANCORPORATION reported first quarter 2026 results: net income $27.4 million, EPS $1.13.","evidence_excerpt":"Westamerica Bancorporation Reports First Quarter 2026 Financial Results SAN RAFAEL, Calif., April 16, 2026 (GLOBE NEWSWIRE) -- Westamerica Bancorporation (Nasdaq: WABC), parent company of Westamerica Bank, generated net income for the first quarter 2026 of $27.4 million and diluted earnings per common share (\"EPS\") of $1.13.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/311094/000117184326002511/0001171843-26-002511-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"label":"Net income","value":"$27.4 million"},{"label":"EPS","value":"$1.13"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"b0a5086c4f1e82b375ee0740df87a51e0f06efc6","claim":"WESTAMERICA BANCORPORATION reported fourth quarter 2025 results: net income $27.8 million, EPS $1.12.","evidence_excerpt":"These results compare to fourth quarter 2025 net income of $27.8 million and EPS of $1.12.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/311094/000117184326002511/0001171843-26-002511-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter 2025"},{"label":"Net income","value":"$27.8 million"},{"label":"EPS","value":"$1.12"},{"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"}