{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-26-004727","form_type":"8-K","ticker":"WABC","cik":"0000311094","company_name":"WESTAMERICA BANCORPORATION","filed_at":"2026-07-16T17:47:12+00:00","discovered_at":"2026-07-16T17:48:01.547826+00:00","generated_at":"2026-07-16T17:48:08.972443+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Westamerica Q2 net income $27.4M, EPS $1.17; net interest income flat, share repurchases continue","bullets":["Q2 net income $27.4M, diluted EPS $1.17 vs Q1 $27.4M and $1.13; annualized ROACE 11.3%.","Net interest income (FTE) $52.7M, unchanged from Q1; yield on earning assets 4.01% vs 3.98% Q1; cost of funds 0.24%.","No provision for credit losses in Q2; allowance for credit losses on loans $10.8M (down from $11.2M); nonperforming assets $808K.","Noninterest income $10.3M (up from $9.6M) driven by merchant processing, debit card fees, unrealized gains; noninterest expense $26.0M (up from $25.9M).","Paid $0.48 dividend per share in Q2; retired 753K shares via repurchase plan."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-26-004727","json":"https://secwatch.observer/filing/0001171843-26-004727.json","markdown":"https://secwatch.observer/filing/0001171843-26-004727.md","text":"https://secwatch.observer/filing/0001171843-26-004727.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/311094/000117184326004727/0001171843-26-004727-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/311094/000117184326004727/f8k_071626.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-16T17:48:08.972443+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}