First National Bank of Pennsylvania: Income and Expense
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Data as of · Call Report Schedule RI How we update
First National Bank of Pennsylvania reported all 18 line items on this page on its Q3 2026 filing. Net income was $164.3M in Q3 2026, up 1.3% from $162.1M in Q3 2025.
The standout move of Q3 2026 was in Provision for credit losses: 12.2% lower than in Q2 2026, at $19.4M. Within Pennsylvania, First National Bank of Pennsylvania is 42nd of 109 on return on assets, 1.29% as of Q3 2026. The median for banks in the $10B-100B asset tier is 1.25% on return on assets; First National Bank of Pennsylvania reported 1.29% for Q3 2026, nearly level with it.
Net income
Largest change in this table: net income, up 5.5% to $164.3M in Q3 2026 after $155.8M in Q2 2026.
| Line item | Q3 2026 |
|---|---|
| Net income | $164.3M |
| Return on assets | 1.29% |
| Return on equity | 9.69% |
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Interest income and expense
Total interest expense changed the most here, up 3.5% to $211.8M in Q3 2026 from $204.7M in Q2 2026.
| Line item | Q3 2026 |
|---|---|
| Interest income on loans | $496.4M |
| Total interest expense | $211.8M |
| Interest expense on deposits | $172.1M |
| Net interest margin | 3.38% |
Noninterest income and expense
Total noninterest expense moved most in this table, up 1.3%: $240.4M in Q2 2026, $243.6M in Q3 2026.
| Line item | Q3 2026 |
|---|---|
| Total noninterest expense | $243.6M |
| Salaries and general administrative expense | $174.3M |
| Amortization of intangibles | $2.9M |
| Other noninterest expense | $66.3M |
| Efficiency ratio | 50.61% |
Productivity
| Line item | Q3 2026 |
|---|---|
| Assets per employee | $12.3M |
| Revenue per employee | $446K |
| Full-time equivalent employees | 4,231 |
Credit costs and securities results
| Line item | Q3 2026 |
|---|---|
| Provision for credit losses | $19.4M |
| Provision expense to average assets | 0.15% |
| Realized gain/(loss) on securities | $58K |
Income and Expense trend
Each bar is that quarter alone, not a year-to-date total.
Lower is better: it is expense as a share of revenue.
Income and Expense by quarter
| Quarter | Net income | Return on assets | Return on equity | Efficiency ratio |
|---|---|---|---|---|
| Q4 2023 | $58.9M | 0.52% | 3.99% | 61.13% |
| Q1 2024 | $126.4M | 1.10% | 8.49% | 54.66% |
| Q2 2024 | $130.0M | 1.12% | 8.66% | 52.10% |
| Q3 2024 | $118.0M | 1.00% | 7.74% | 55.80% |
| Q4 2024 | $119.3M | 1.00% | 7.72% | 56.61% |
| Q1 2025 | $131.0M | 1.08% | 8.38% | 54.63% |
| Q2 2025 | $146.3M | 1.20% | 9.18% | 50.76% |
| Q3 2025 | $162.1M | 1.31% | 9.98% | 48.83% |
| Q4 2025 | $194.4M | 1.57% | 11.72% | 51.14% |
| Q1 2026 | $145.0M | 1.16% | 8.61% | 53.42% |
| Q2 2026 | $155.8M | 1.24% | 9.19% | 50.93% |
| Q3 2026 | $164.3M | 1.29% | 9.69% | 50.61% |
First National Bank of Pennsylvania income and expense, quarter by quarter
Income and Expense since Q3 2021 · peer percentiles on every line item · watchlist alerts
Unlock this bank, freeSource: Call Report Schedule RI, Q3 2026. Open the filed call report for Q3 2026 on the FFIEC CDR. How this page is built. See the full First National Bank of Pennsylvania profile or its peer group comparison.
Regulator records: FDIC BankFind (cert 7888) · FFIEC NIC profile (RSSD 379920)