---
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"
generated_at: "2026-07-16T17:48:08.972443+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Westamerica Q2 net income $27.4M, EPS $1.17; net interest income flat, share repurchases continue

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171843-26-004727
- JSON: https://secwatch.observer/filing/0001171843-26-004727.json
- Plain text: https://secwatch.observer/filing/0001171843-26-004727.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.