Call Report Analysis

Deep analysis of FDIC and FFIEC quarterly filings.

Record Industry Quarter, Flat Bank-Channel Stock: Reconciling ELFA Q1 2026 With FDIC Call Report Data

The Equipment Leasing and Finance Association reported the equipment finance industry's strongest quarter on record in Q1 2026, with new business volume up 18.6% year-to-date. The FDIC Call Report aggregate shows bank-channel lease receivables of $120.48 billion, up 0.17% year-over-year and down 1.82% quarter-over-quarter. The two readings are not contradictory. They describe the same industry from different vantage points.

EF News Staff•May 7, 2026

Five Banks Where Equipment Lease Finance Is The Business

Five U.S. banks reported lease-to-loans ratios above 27% in Q1 2026, putting them in a distinct category of specialty bank lessors per FDIC Call Report data: 1st Financial Bank USA (32.09%), Prime Alliance Bank (31.69%), Valley Bank of Commerce (31.22%), Pitney Bowes Bank (30.18%), and RCB Bank (27.99%). Their balance sheets, growth trajectories, credit profiles, and underlying business models differ enough that grouping them as one peer set masks more than it reveals.

EF News Staff•May 5, 2026

Call Report Analysis

64 Banks Exit Equipment Finance Channel Over 24 Months

The framework that uses FDIC bank lease data as a proxy for equipment finance segment health was built for an industry shape that no longer matches reality. Sixty-four U.S. banks net-exited the equipment lease finance channel between Q4 2023 and Q4 2025, but aggregate volume rose 4.5% to $122.7 billion, and two deals completed in 2025 expose how much segment activity now sits outside the data regulators, analysts, and investors rely on.

EF News Staff•March 15, 2026

Call Report Analysis

Bank Lease Books Up 5% in Two Years, NPLs Rose 60%

Bank-owned lease finance receivables grew 5.04% from Q4 2023 to Q4 2025 on a matched-institution basis while every credit quality metric deteriorated and the top 10 banks reached 65% of the segment. The combination points to a market consolidating at the top while mid-tier banks exit and credit cost rises faster than book growth.

EF News Staff•March 1, 2026

Call Report Analysis

Three 2025 Bank Credit Data Anomalies Worth Naming

Three structural problems in 2025 bank credit-quality data show up clearly across three quarters of FDIC Call Report filings: net charge-off ratios reading at 0.00% across multiple quarters at three of the largest U.S. banks, a $222 billion bank's nonperforming loan field appearing for the first time in Q3 2025 after two quarters of zero readings, and a 95.8% systematic missingness rate across the broader bank universe. Anyone benchmarking 2025 bank credit performance against this data is comparing populated banks against an empty 95.8% and treating reporting onsets as performance signals.

EF News Staff•December 15, 2025

Call Report Analysis

Regional Bank Equipment Loan Portfolios Show Stress in Q4 2024 Call Reports

FDIC call report data for Q4 2024 reveals a measurable uptick in equipment loan delinquencies at regional banks with assets between $1B and $10B, with charge-off rates climbing to levels not seen since 2020.

EF News Staff•May 7, 2025