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NYSE: JPM JPMORGAN CHASE & CO 10-Q

net income $16.5B. JPMorgan Q1 revenue up 12.6%, NII guidance; expenses rise 14% on comp and tech

Filed May 1, 2026 · Period ending March 31, 2026 · Compared to 10-Q May 1, 2025 · ~1 min read

Key Financials

SEC XBRL
Metric PriorMar 31, 2025 CurrentMar 31, 2026 Δ
Net income (to common) $14.3B $16.1B ▲ +12.8%
Diluted EPS $5.07 $5.94 ▲ +17.2%
Cash & equivalents $425.9B $312.1B ▼ -26.7%
Total assets $4,357.9B $4,900.5B ▲ +12.5%

As reported in XBRL by the filer · 10-Q vs 10-Q. Income figures cover the fiscal quarter (not year-to-date); cash & assets are period-end balances. n/m = not meaningful (sign change; a % would mislead). about this table · verify on EDGAR →

5 key changes 5 high relevance 2 sections

Key Changes

  • high

    Revenue grew 10% to $49.8B driven by Markets, investment banking fees (+31%), and asset management fees (+17%). Net income rose 13% to $16.5B; EPS up 17% to $5.94.

  • high

    Management guided full-year 2026 NII to ~$103B and adjusted expenses to ~$105B, both market-dependent. Card Services net charge-off rate expected at 3.4%.

  • high

    Expenses jumped 14% to $26.9B on higher compensation (revenue-related and headcount growth), marketing, tech investments, and auto lease depreciation. Prior-year FDIC special assessment release absent.

  • high

    Provision for credit losses fell 24% to $2.5B as reserve builds moderated (net addition $191M vs. $973M prior year). Nonperforming assets up 10% to $10B, partly due to California wildfire forbearance.

  • high

    CET1 ratio declined to 14.3% from 15.4%, reflecting capital deployment via buybacks, dividends, and balance sheet growth. Tangible book value per share rose 8% to $108.87.

Summary

JPMorgan delivered broad-based revenue growth in Q1 2026, with total net revenue up 10% to $49.8 billion. Investment banking fees surged 31% on higher advisory and equity underwriting activity, while asset management fees rose 17% on market appreciation and net inflows.

Net interest income climbed 9% to $25.4 billion, supported by higher deposit balances and revolving card balances, though the benefit was partially offset by lower rates. The provision for credit losses dropped 24% as reserve builds moderated, though nonperforming assets ticked up 10%, partly reflecting California wildfire-related forbearance.

Expenses rose 14% to $26.9 billion, driven by higher compensation (both revenue-related and headcount growth), continued technology and marketing investments, and auto lease depreciation. The year-over-year comparison also reflects the absence of a prior-year FDIC special assessment release. Management provided full-year 2026 guidance: net interest income of approximately $103 billion and adjusted expenses of approximately $105 billion, both market-dependent. The CET1 ratio declined to 14.3% from 15.4%, reflecting active capital deployment through share repurchases and dividends alongside balance sheet growth. Investors should watch Q2 for the potential gain from the Visa B-2 share exchange and whether expense growth moderates as revenue-related compensation normalizes.

Section-by-Section Diff

Controls

~300 words (unchanged vs prior)

Disclosure controls and internal controls remain effective; only updates are period dates and 10-K page reference.

2 Modified
Show 2 minor / wording changes
Substantive Edit 10-K cross-reference update low

Previous filing · verify on EDGAR →

Refer to “Management’s report on internal control over financial reporting” on page 168 of JPMorganChase’s 2024 Form 10-K for further information.

Current filing · verify on EDGAR →

Refer to “Management’s report on internal control over financial reporting” on page 161 of JPMorganChase’s 2025 Form 10-K for further information.

The cross-reference updated from the 2024 Form 10-K (page 168) to the 2025 Form 10-K (page 161), reflecting the new annual report. This is a routine administrative update with no substantive control implications.

Substantive Edit reporting period update low

Previous filing · verify on EDGAR →

There was no change in the Firm’s internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934) that occurred during the three months ended March 31, 2025, that has materially affected, or is reasonably likely to materially affect, the Firm’s internal control over financial reporting.

Current filing · verify on EDGAR →

There was no change in the Firm’s internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934) that occurred during the three months ended March 31, 2026, that has materially affected, or is reasonably likely to materially affect, the Firm’s internal control over financial reporting.

The reporting period updated from Q1 2025 to Q1 2026, a standard quarterly progression. The substantive conclusion—no material changes to internal controls—remains identical.

MD&A

~49,000 words (+821% vs prior)

Revenue up 10% on higher Markets, IB fees, and asset mgmt fees; expense up 14% on compensation and tech; provision down 24%; NII guidance $103B.

17 Added 1 Removed
Added Visa B-2 share exchange offer medium

Added in current filing · verify on EDGAR →

On April 13, 2026, Visa commenced an exchange offer expiring on May 8, 2026 for any and all outstanding shares of Visa Class B-1 common stock ("Visa B-1 shares") and Visa Class B-2 common stock ("Visa B-2 shares"). Holders participating in the exchange offer would receive a combination of Visa Class B-3 common stock ("Visa B-3 shares") and Visa Class C common stock ("Visa C shares") in exchange for Visa B-1 shares or Visa B-2 shares that are validly tendered and accepted for exchange by Visa. The Firm has tendered its 18.6 million Visa B-2 shares, and that tender is pending Visa’s acceptance. Upon acceptance by Visa of the Firm’s tender, the Visa C shares received by the Firm would be recognized at fair value, which is expected to result in a gain that may be recorded as early as the second quarter of 2026.

JPMorgan disclosed a new Visa share exchange transaction in April 2026 involving 18.6 million Visa B-2 shares. The Firm expects to recognize a gain on the Visa C shares received, potentially in Q2 2026. This is a new event not present in the prior-year filing.

Added Total net revenue high

Added in current filing · verify on EDGAR →

Total net revenue $49,836 $45,310 10 %

Total net revenue increased 10% year-over-year to $49.8 billion in Q1 2026, driven by higher Markets revenue, investment banking fees, asset management fees, and deposit balances. This reflects broad-based revenue growth across the franchise.

Added Net interest income high

Added in current filing · verify on EDGAR →

Net interest income 25,366 23,273 9

Net interest income rose 9% to $25.4 billion, driven by higher Markets NII, higher deposit balances, and higher revolving balances in Card Services, partially offset by the impact of lower rates. NII excluding Markets was up 3%.

Added Noninterest expense high

Added in current filing · verify on EDGAR →

Total noninterest expense 26,850 23,597 14

Noninterest expense increased 14% to $26.9 billion, predominantly driven by higher compensation expense (including revenue-related comp and headcount growth), higher brokerage and distribution fees, continued marketing investments, and higher auto lease depreciation. The increase also reflected the absence of an FDIC special assessment accrual release recorded in the prior year.

Added Provision for credit losses high

Added in current filing · verify on EDGAR →

Provision for credit losses 2,507 3,305 (24)

The provision for credit losses decreased 24% to $2.5 billion. Net charge-offs were $2.3 billion (down $16 million), and the net addition to the allowance was $191 million, compared to a $973 million net addition in the prior year. The lower provision reflects improvements in home prices and lower reserve builds.

Added Net income and EPS high

Added in current filing · verify on EDGAR →

Net income 16,494 14,643 13 Diluted earnings per share5.94 5.07 17

Net income rose 13% to $16.5 billion, and diluted EPS increased 17% to $5.94, driven by higher revenue and a lower provision, partially offset by higher expenses. ROE was 19% and ROTCE was 23%.

Added Investment banking fees high

Added in current filing · verify on EDGAR →

Investment banking fees $2,858 $2,178 31 %

Investment banking fees increased 31% to $2.9 billion, reflecting higher advisory fees (driven by deals in Diversified Industries and Natural Resource sectors) and higher equity underwriting fees, partially offset by lower debt underwriting fees (particularly non-investment grade loans).

Added Asset management fees medium

Added in current filing · verify on EDGAR →

Asset management fees 5,515 4,700 17

Asset management fees increased 17% to $5.5 billion, predominantly driven by higher average market levels and net inflows in AWM and CCB.

Added CET1 capital ratio high

Added in current filing · verify on EDGAR →

CET1 capital14.3 %15.4 %

The Standardized CET1 ratio decreased to 14.3% from 15.4% in the prior year, reflecting capital deployment through share repurchases, dividend payments, and balance sheet growth. CET1 capital in absolute terms was $291 billion.

Added Tangible book value per share medium

Added in current filing · verify on EDGAR →

Tangible book value per share108.87 100.36 8

Tangible book value per share grew 8% to $108.87, reflecting retained earnings growth and capital management actions.

Added Full-year 2026 NII guidance high

Added in current filing · verify on EDGAR →

Management expects net interest income to be approximately $103 billion and net interest income excluding Markets to be approximately $95 billion, market dependent.

JPMorgan provided full-year 2026 guidance for net interest income of approximately $103 billion (and $95 billion excluding Markets), market dependent. This is new forward-looking guidance not present in the prior-year filing.

Added Full-year 2026 adjusted expense guidance high

Added in current filing · verify on EDGAR →

Management expects adjusted expense to be approximately $105 billion, market dependent.

JPMorgan provided full-year 2026 guidance for adjusted expense of approximately $105 billion, market dependent. This is new forward-looking guidance not present in the prior-year filing.

Added Full-year 2026 Card Services NCO rate guidance medium

Added in current filing · verify on EDGAR →

Management expects the net charge-off rate in Card Services to be approximately 3.4%.

JPMorgan provided full-year 2026 guidance for the Card Services net charge-off rate of approximately 3.4%. This is new forward-looking guidance not present in the prior-year filing.

Added Firmwide average loans medium

Added in current filing · verify on EDGAR →

Firmwide average loans of $1.5 trillion were up 11%, predominantly driven by higher loans in CIB and AWM.

Firmwide average loans increased 11% to $1.5 trillion, driven by higher wholesale loans in CIB (due to higher client demand) and higher securities-based lending in AWM.

Added Firmwide average deposits medium

Added in current filing · verify on EDGAR →

Firmwide average deposits of $2.6 trillion were up 7%, reflecting: –net inflows related to client-driven activities in Payments and Securities Services, –growth in new accounts in CCB, –growth in new accounts related to the Firm's international consumer initiatives, and –growth in both new accounts and balances in existing accounts in AWM.

Firmwide average deposits increased 7% to $2.6 trillion, driven by client-driven inflows in CIB Payments and Securities Services, new account growth in CCB, international consumer initiatives, and growth in AWM.

Added Nonperforming assets medium

Added in current filing · verify on EDGAR →

The Firm’s nonperforming assets totaled $10.0 billion at March 31, 2026, up 10%, driven by: –higher consumer nonaccrual loans, predominantly due to the impact of the wildfires in California in January 2025, which resulted in forbearance activities starting in the second quarter of 2025, as well as higher loans at fair value in CIB, and –higher wholesale nonaccrual loans, reflecting net downgrades, predominantly offset by net portfolio activity.

Nonperforming assets increased 10% to $10.0 billion, driven by higher consumer nonaccrual loans (impacted by California wildfires in January 2025 and subsequent forbearance activities) and higher wholesale nonaccrual loans (net downgrades).

Added Total assets medium

Added in current filing · verify on EDGAR →

JPMorganChase had $4.9 trillion in assets and $364.0 billion in stockholders’ equity as of March 31, 2026.

Total assets increased to $4.9 trillion at March 31, 2026, reflecting balance sheet growth across trading assets, investment securities, and loans. Stockholders' equity was $364.0 billion.

Show 1 minor / wording change
Removed First Republic-related gain low

The current filing notes the absence of a $588 million First Republic-related gain that was recorded in the prior year.

Financial Statements

Primary statements as printed on the EDGAR filing (iXBRL face). Companyfacts is used only when a statement is not on the HTML face. Not generated by the model.

As filed

Consolidated statements of income (Unaudited)

(in millions, except per share data)

Description Three months ended March 31, 2026 Three months ended March 31, 2025
Revenue
Investment banking fees 2,858 2,178
Principal transactions 7,987 7,614
Lending- and deposit-related fees 2,394 2,132
Asset management fees 5,515 4,700
Commissions and other fees 2,482 2,033
Investment securities gains/(losses) 64 (37)
Mortgage fees and related income 309 278
Card income 1,190 1,216
Other income 1,671 1,923
Noninterest revenue 24,470 22,037
Interest income 49,191 46,853
Interest expense 23,825 23,580
Net interest income 25,366 23,273
Total net revenue 49,836 45,310
Provision for credit losses 2,507 3,305
Noninterest expense
Compensation expense 15,339 14,093
Occupancy expense 1,447 1,302
Technology, communications and equipment expense 3,021 2,578
Professional and outside services 3,483 2,839
Marketing 1,604 1,304
Other expense 1,956 1,481
Total noninterest expense 26,850 23,597
Income before income tax expense 20,479 18,408
Income tax expense 3,985 3,765
Net income 16,494 14,643
Net income applicable to common stockholders 16,148 14,317
Net income per common share data
Basic earnings per share 5.95 5.08
Diluted earnings per share 5.94 5.07
Weighted-average basic shares 2,716.2 2,819.4
Weighted-average diluted shares 2,720.2 2,824.3

Consolidated balance sheets (Unaudited)

(in millions, except share data)

Description March 31, 2026 December 31, 2025
Assets
Cash and due from banks 22,039 21,742
Deposits with banks 290,103 321,596
Federal funds sold and securities purchased under resale agreements (included $472,506 and $327,018 at fair value) 482,704 336,426
Securities borrowed (included $105,987 and $98,111 at fair value) 284,524 286,191
Trading assets (included assets pledged of $255,035 and $165,927) 1,069,335 802,873
Available-for-sale securities (amortized cost of $552,160 and $507,226; included assets pledged of $9,416 and $7,735) 549,037 507,198
Held-to-maturity securities 272,142 270,134
Investment securities, net of allowance for credit losses 821,179 777,332
Loans (included $62,255 and $70,684 at fair value) 1,503,520 1,493,429
Allowance for loan losses (25,928) (25,765)
Loans, net of allowance for loan losses 1,477,592 1,467,664
Accrued interest and accounts receivable 142,334 111,599
Premises and equipment 36,771 36,244
Goodwill, MSRs and other intangible assets 64,289 64,458
Other assets (included $21,292 and $15,849 at fair value and assets pledged of $18,279 and $11,984) 209,605 198,775
Total assets(a) 4,900,475 4,424,900
Liabilities
Deposits (included $19,803 and $20,930 at fair value) 2,675,520 2,559,320
Federal funds purchased and securities loaned or sold under repurchase agreements (included $620,136 and $360,194 at fair value) 716,623 442,396
Short-term borrowings (included $28,937 and $32,460 at fair value) 68,048 64,776
Trading liabilities 247,836 216,019
Accounts payable and other liabilities (included $10,738 and $6,660 at fair value) 352,561 316,794
Beneficial interests issued by consolidated VIEs (included $5 and $5 at fair value) 27,085 27,951
Long-term debt (included $144,704 and $134,559 at fair value) 448,764 435,206
Total liabilities(a) 4,536,437 4,062,462
Commitments and contingencies (refer to Notes 22, 23 and 24)
Stockholders’ equity
Preferred stock ($1 par value; authorized 200,000,000 shares; issued 2,005,375 and 2,005,375 shares) 20,045 20,045
Common stock ($1 par value; authorized 9,000,000,000 shares; issued 4,104,933,895 shares) 4,105 4,105
Additional paid-in capital 90,087 91,114
Retained earnings 428,206 416,055
Accumulated other comprehensive losses (6,689) (4,290)
Treasury stock, at cost (1,425,422,477 and 1,408,661,319 shares) (171,716) (164,591)
Total stockholders’ equity 364,038 362,438
Total liabilities and stockholders’ equity 4,900,475 4,424,900

Consolidated statements of cash flows (Unaudited)

(in millions)

Description Three months ended March 31, 2026 Three months ended March 31, 2025
Operating activities
Net income 16,494 14,643
Adjustments to reconcile net income to net cash used in operating activities:
Provision for credit losses 2,507 3,305
Depreciation and amortization 2,364 2,030
Deferred tax (benefit)/expense 123 524
Other 513 600
Originations and purchases of loans held-for-sale (57,663) (68,533)
Proceeds from sales, securitizations and paydowns of loans held-for-sale 64,432 62,724
Net change in:
Trading assets (272,429) (231,665)
Securities borrowed 1,656 (19,156)
Accrued interest and accounts receivable (31,294) (17,070)
Other assets (11,614) 7,578
Trading liabilities 35,793 (10,486)
Accounts payable and other liabilities 36,857 1,276
Other operating adjustments 500 2,391
Net cash (used in) operating activities (211,761) (251,839)
Investing activities
Net change in:
Federal funds sold and securities purchased under resale agreements (146,278) (134,479)
Held-to-maturity securities:
Proceeds from paydowns and maturities 17,343 11,341
Purchases (19,574) (1,628)
Available-for-sale securities:
Proceeds from paydowns and maturities 11,705 10,709
Proceeds from sales 42,640 55,847
Purchases (101,040) (53,721)
Proceeds from sales and securitizations of loans held-for-investment 11,585 11,960
Other changes in loans, net (31,078) (16,134)
All other investing activities, net (3,072) (1,971)
Net cash (used in) investing activities (217,769) (118,076)
Financing activities
Net change in:
Deposits 120,390 85,029
Federal funds purchased and securities loaned or sold under repurchase agreements 274,236 236,204
Short-term borrowings 3,438 10,817
Beneficial interests issued by consolidated VIEs (1,322) (2,431)
Proceeds from long-term borrowings 49,898 29,927
Payments of long-term borrowings (31,938) (28,457)
Proceeds from issuance of preferred stock 3,000
Redemption of preferred stock (3,000)
Treasury stock repurchased (8,325) (7,528)
Dividends paid (4,374) (3,823)
All other financing activities, net (1,326) (1,679)
Net cash provided by financing activities 400,677 318,059
Effect of exchange rate changes on cash and due from banks and deposits with banks (2,343) 8,442
Net decrease in cash and due from banks and deposits with banks (31,196) (43,414)
Cash and due from banks and deposits with banks at the beginning of the period 343,338 469,317
Cash and due from banks and deposits with banks at the end of the period 312,142 425,903
Cash interest paid 23,414 23,587
Cash income taxes paid, net 917 1,651

Amounts as printed on the EDGAR/iXBRL face — (in millions, except per share data); (in millions, except share data); (in millions). Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗

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Figures/quotes linked to EDGAR · Narrative written by AI · Jun 14, 2026 · How we verify