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Bank of America Corporation
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BofA Q4 Earnings Show Operating Leverage as Net Charge-Offs Fall (BAC Q4 2025 Earnings Call)

By Dr. Graph | Updated on Apr 7, 2026 | earnings

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Bank of America delivered stronger-than-expected net interest momentum, disciplined expense growth, and improving credit quality in Q4, which together produced meaningful operating leverage and capped a solid 2025 performance. Management also reiterated 2026 NII growth and operating leverage targets while stressing risk discipline and deposit mix management.

Q4 Net Income and EPS Beat the Prior Year Through NII Growth

Bank of America reported fourth-quarter net income of $7.6 billion, up 12% YoY, and EPS of $0.98, up 18% YoY, reflecting how higher revenue converts into earnings when expenses are controlled.

Net interest income reached $15.9 billion (FTE) and management said it “finished a bit stronger than we expected,” while market-facing fee areas added momentum, with management noting revenue growth 10% YoY in the aggregate for Sales & Trading, investment banking, and asset management.

Expense Discipline Produces Operating Leverage as Credit Stabilizes

CFO Alastair Borthwick tied operating leverage to expense control, stating the company “held headcount flat across the year” while revenue grew, and said productivity from AI and digitalization helped offset wage, benefit, and technology investment.

On credit, Borthwick reported net charge-offs and provisions moving in the right direction, with the net charge-off ratio falling 10 bps YoY to 44 basis points, driven by “lower losses in commercial real estate” and “continued stabilization around credit card” losses.

2026 NII Growth and 200 bps Operating Leverage Signal a Repeatable Earnings Model

Management reiterated its NII framework, stating it expects “5% to 7% growth in net interest income in 2026 compared to 2025,” supported by loan and deposit growth plus “sizable fixed asset repricing and cash flow swap repricing.”

For expenses, management guided operating leverage of about 200 bps in 2026, and emphasized the model’s dependence on headcount productivity and revenue assumptions; Borthwick also flagged Q1 expense seasonality and said Q1 expenses are expected to be about 4% higher than Q1 2025.

Q&A Clarifies Efficiency Guidance, Deposit Dynamics, and AI’s Role in Lower Cost

In response to a question about whether the efficiency ratio range should change after the accounting recast, Borthwick said there is no near-term change, explaining that the company recast prior periods “on a comparable footing” with how competitors report.

On deposits, management acknowledged that consumer balances were stable but mixed, saying consumer checks are stable while parts of the wealth-related and higher-balance cohorts adjusted earlier in the cycle; they positioned 2026 as better due to an expected consumer deposit inflection.

When asked about AI investment outcomes, Brian Moynihan described AI as a productivity lever rather than only a customer engagement tool, noting 365 Copilot is deployed across “200,000 teammates” and that Erica usage can shift as alerts reduce the need for a customer to initiate the same interaction.

Disclaimer: This report is for informational purposes only and does not constitute financial or investment advice. Always conduct your own research or consult a qualified professional before investing. Past performance is not indicative of future results.

Frequently Asked Questions

How did Bank of America handle the accounting change related to tax-related equity investments, and does it affect net income?
Lee McEntire stated the company “elected to change the accounting method related to our tax-related equity investments” and filed an 8-K on January 6, with recast numbers for 2024-2025 and full-year 2023-2024. He said the “primary impact…was a reclassification between the income statement line items,” with “an insignificant impact on net income,” and that the call uses the recast numbers.
Did Bank of America change its expense ratio or operating leverage guidance after the recast?
CFO Alastair Borthwick said, in response to an efficiency ratio question, “I don't think…at this stage” they would adjust the guidance. He added that the recast puts results on a comparable basis with competitors, and that the efficiency range guidance is not a cap on ambition.
What is Bank of America’s 2026 guidance for net interest income and operating leverage?
Borthwick stated management expects “5% to 7% growth in net interest income in 2026 compared to 2025,” and said the company expects to generate about “200 basis points of operating leverage in 2026.” He attributed NII growth to loan and deposit growth plus fixed asset repricing and cash flow swap repricing.
How should investors think about first-quarter 2026 expense growth versus seasonality and prior one-time items?
Borthwick said Q1 expenses are expected to be about “4% higher than Q1 of 2025,” citing typical seasonal strength in sales and trading, elevated payroll tax expense, the absence of the FDIC benefit seen in Q4, and ongoing productivity improvements.
What did management say about the direction of consumer deposits and the likelihood of an inflection in 2026?
Brian Moynihan said consumer checking account balances were “stable” and “bumping along,” and he attributed earlier deposit declines in wealthier cohorts to reallocation toward higher-yield alternatives. He expressed optimism that consumer deposits can reaccelerate, noting consumer deposit growth historically could reach “GDP to GDP plus,” putting the range around “4% to 5%,” and that they expect “something slightly higher again in 2026.”

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